Exhibit
10.6


 


EXECUTION COPY


 


INDEMNITY REINSURANCE AGREEMENT


 


 


between


 


 


AMERICAN PROGRESSIVE LIFE AND
HEALTH

INSURANCE COMPANY OF NEW YORK


 


(Ceding Company)


 


 


and


 


 


FIRST ALLMERICA FINANCIAL LIFE
INSURANCE COMPANY


 


(Reinsurer)


 


Effective as of April 1, 2009


 

















 


TABLE OF CONTENTS


 


	
   

  	
   

  	
   

  	
  Page

  
	
   

  	
   

  	
   

  	
   

  
	
  ARTICLE I

  	
  DEFINITION OF TERMS

  	
   

  	
  1

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Section 1.1.   Definitions

  	
   

  	
  1

  
	
   

  	
  Section 1.2.   Construction

  	
   

  	
  9

  
	
   

  	
  Section 1.3.   Headings

  	
   

  	
  9

  
	
   

  	
   

  	
   

  	
   

  
	
  ARTICLE II

  	
  BASIS OF COINSURANCE

  	
   

  	
  9

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Section 2.1.   Coinsurance

  	
   

  	
  9

  
	
   

  	
  Section 2.2.   Duration of Coinsurance; Recapture

  	
   

  	
  10

  
	
   

  	
  Section 2.3.   Parties to Coinsurance

  	
   

  	
  10

  
	
   

  	
   

  	
   

  	
   

  
	
  ARTICLE III

  	
  CLOSING AND CONSIDERATION

  	
   

  	
  10

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Section 3.1.   Settlement Amount

  	
   

  	
  10

  
	
   

  	
   

  	
   

  	
   

  
	
  ARTICLE IV

  	
  COOPERATION BETWEEN THE CEDING COMPANY AND THE REINSURER
  FOLLOWING THE

  	
   

  	
   

  
	
   

  	
  COINSURANCE EFFECTIVE DATE

  	
   

  	
  12

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Section 4.1.   Ceding Company Service Period

  	
   

  	
  12

  
	
   

  	
  Section 4.2.   Premium Payments, Negotiation of Checks

  	
   

  	
  12

  
	
   

  	
  Section 4.3.   Reserves

  	
   

  	
  12

  
	
   

  	
  Section 4.4.   Reserve Credits

  	
   

  	
  12

  
	
   

  	
  Section 4.5.   Premium Taxes

  	
   

  	
  12

  
	
   

  	
  Section 4.6.   Payments Relating to Commissions

  	
   

  	
  13

  
	
   

  	
  Section 4.7.   Guaranty Fund Assessments

  	
   

  	
  13

  
	
   

  	
  Section 4.8.   Reports

  	
   

  	
  13

  
	
   

  	
  Section 4.9.   Monthly Settlement

  	
   

  	
  13

  
	
   

  	
  Section 4.10. Audit

  	
   

  	
  14

  
	
   

  	
   

  	
   

  	
   

  
	
  ARTICLE V

  	
  UNDERTAKINGS OF CEDING COMPANY FOLLOWING THE COINSURANCE
  EFFECTIVE DATE

  	
   

  	
  14

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Section 5.1.   Cooperation

  	
   

  	
  14

  
	
   

  	
   

  	
   

  	
   

  
	
  ARTICLE VI

  	
  INDEMNIFICATION

  	
   

  	
  14

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Section 6.1.   Indemnification by the Ceding Company

  	
   

  	
  14

  
	
   

  	
  Section 6.2.   Indemnification by the Reinsurer

  	
   

  	
  15

  
	
   

  	
  Section 6.3.   Indemnification and Arbitration Procedures

  	
   

  	
  16

  
	
   

  	
  Section 6.4.   Cooperation

  	
   

  	
  16

  
	
   

  	
  Section 6.5.   Payment in Full for Losses

  	
   

  	
  17

  
					



 


i

















 


	
  ARTICLE VII

  	
  INSOLVENCY

  	
   

  	
  17

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Section 7.1.   Payment of Benefits under an Insolvency

  	
   

  	
  17

  
	
   

  	
   

  	
   

  	
   

  
	
  ARTICLE VIII

  	
  ARBITRATION

  	
   

  	
  17

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Section 8.1.   Agreement to Arbitrate

  	
   

  	
  17

  
	
   

  	
  Section 8.2.   Method

  	
   

  	
  17

  
	
   

  	
  Section 8.3.   Power of Arbitrators

  	
   

  	
  18

  
	
   

  	
  Section 8.4.   Arbitration Fees and Expenses; Decision

  	
   

  	
  18

  
	
   

  	
   

  	
   

  	
   

  
	
  ARTICLE IX

  	
  GENERAL PROVISIONS

  	
   

  	
  19

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
  Section 9.1.   Notices

  	
   

  	
  19

  
	
   

  	
  Section 9.2.   Confidentiality

  	
   

  	
  19

  
	
   

  	
  Section 9.3.   Misunderstandings and Oversights

  	
   

  	
  19

  
	
   

  	
  Section 9.4.   Reinstatements

  	
   

  	
  19

  
	
   

  	
  Section 9.5.   Entire Agreement

  	
   

  	
  19

  
	
   

  	
  Section 9.6.   Waivers and Amendments

  	
   

  	
  19

  
	
   

  	
  Section 9.7.   No Third Party Beneficiaries

  	
   

  	
  20

  
	
   

  	
  Section 9.8.   Binding Effect; No Assignment

  	
   

  	
  20

  
	
   

  	
  Section 9.9.   Governing Law

  	
   

  	
  20

  
	
   

  	
  Section 9.10. Counterparts

  	
   

  	
  20

  
	
   

  	
  Section 9.11. Severability

  	
   

  	
  20

  
	
   

  	
  Section 9.12. Exhibits and Schedules

  	
   

  	
  20

  
	
   

  	
  Section 9.13. Election Statement

  	
   

  	
  20

  
	
   

  	
  Section 9.14. Additional Tax Provisions

  	
   

  	
  21

  
	
   

  	
  Section 9.15. Set Off

  	
   

  	
  21

  
					



 


SCHEDULE 3.1           SETTLEMENT
AMOUNT


SCHEDULE 4.6           PAYMENTS
RELATING TO COMMISSIONS


SCHEDULE 4.9           MONTHLY
SETTLEMENT REPORTS


EXHIBIT A                  POLICY
FORMS AND PLAN CODES, SUM OF ALL RESERVE ITEMS


EXHIBIT B                  STATUTORY
RESERVES AND LIABILITIES BY POLICY


EXHIBIT C                  TRANSFERRED
ASSETS


 


ii

















 


INDEMNITY REINSURANCE AGREEMENT


 


THIS INDEMNITY REINSURANCE
AGREEMENT (the “Agreement”), effective as of April 1, 2009, is made and
entered into by and between AMERICAN
PROGRESSIVE LIFE AND HEALTH INSURANCE COMPANY OF NEW YORK, a New
York stock life and health insurance company (the “Ceding Company”) and FIRST
ALLMERICA FINANCIAL LIFE INSURANCE COMPANY, a Massachusetts stock
life insurance company (the “Reinsurer”).


 


WHEREAS, the Ceding Company has issued or assumed certain
life insurance and annuity Policies, which are identified by policy form number
and/or plan code on Exhibit A attached
hereto; and


 


WHEREAS, the Ceding Company, together with certain of its
Affiliates named therein, and Commonwealth have entered into (i) that
certain Master Agreement dated November 26, 2008, as amended by Amendment
Number 1 to Master Agreement, dated April 24, 2009 (the “Amendment”), with Reinsurer (collectively, the “Master Agreement”) and (ii) that certain Joinder Agreement,
dated January 9, 2009, with the Reinsurer (the “Joinder Agreement”), pursuant to which, among other things, the Ceding
Company and the Reinsurer have mutually agreed to enter into this Agreement
pursuant to which the Ceding Company shall cede, and the Reinsurer shall
indemnity reinsure, the Insurance Liabilities on a one hundred percent (100%)
coinsurance basis on the terms and conditions stated herein.


 


NOW, THEREFORE, in consideration of the mutual promises
and covenants set forth herein and in the Master Agreement and Joinder
Agreement, and in reliance upon the representations, warranties, conditions and
covenants contained herein and therein, and intending to be legally bound
hereby, the Ceding Company and the Reinsurer hereby agree as follows:


 


ARTICLE I


 


DEFINITION OF TERMS


 


Section 1.1. Definitions. Capitalized terms used in this Agreement, but not
otherwise defined in this Article I, shall have the meaning given thereto in the Master Agreement. The
following capitalized words and terms shall have the following meanings when
used in this Agreement:


 


(a)           “Affiliate” has the meaning ascribed
thereto in the Master Agreement.


 


(b)           “Agreement” has the meaning set forth in the Preamble.


 


(c)           “Amendment” has the meaning set forth in the second recital
hereof.


 


(d)           “Applicable Law” has the meaning ascribed thereto in the Master
Agreement.


 


1

















 


(e)           “Approved Designee” has the meaning
ascribed thereto in the Services Agreement.


 


(f)            “Books and Records” has the meaning ascribed thereto in the Master
Agreement.


 


(g)           “Business Day” has the meaning ascribed thereto in the Master
Agreement.


 


(h)           “Ceding Company” has the meaning set forth in the Preamble.


 


(i)            “Ceding Company Caused Extra
Contractual Liabilities” means
all Extra Contractual Liabilities that are not Reinsurer Caused Extra
Contractual Liabilities or Reinsurer Covered Extra Contractual Liabilities.


 


(j)            “Ceding Company Indemnified Parties” has the meaning set forth in Section 6.2.


 


(k)           “Ceding Company Service Period” means the period commencing on the Closing Date
and ending on the Transition Date.


 


(l)            “Closing” has the meaning ascribed
thereto in the Master Agreement.


 


(m)          “Closing Date” has the meaning ascribed thereto in the Master
Agreement.


 


(n)           “Closing Date Ceding Commission” means the “Closing Date Ceding Commission”
determined with respect to the Ceding Company pursuant to the Master Agreement.
The Closing Date Ceding Commission shall be credited to the Ceding Company as a
reduction in the Settlement Amount that would otherwise be payable by the
Ceding Company to the Reinsurer at Closing under Section 2.2 of the Master
Agreement and Section 3.1
of this Agreement.


 


(o)           “Closing Fee” has the meaning ascribed thereto in the Amendment.


 


(p)           “Code” means the Internal Revenue Code
of 1986, as amended.


 


(q)           “Coinsurance Effective Date” means 12:01 a.m. (New York time) on the first
calendar day of the calendar month in which the Closing occurs.


 


(r)            “Commonwealth” means Commonwealth Annuity and Life Insurance
Company, a Massachusetts stock life insurance company.


 


(s)           “Conversion Services” has the meaning ascribed thereto in the Services Agreement.


 


(t)            “Cost of Capital” means the cost of a capital decrease resulting
from the establishment of an Interest Maintenance Reserve liability calculated
as follows:


 


2

















 


The product of (i) the average of the amounts of the
Interest Maintenance Reserve liability (a) as of the first day of each
calendar year (except in the case of the year in which the Coinsurance
Effective Date occurs, which shall be as of the last day of the calendar
quarter preceding the Coinsurance Effective Date) and (b) as of the last
day of each calendar year, multiplied by (ii) an annual, simple interest
rate equal to 5% (pro-rated for the year in which the Coinsurance Effective
Date occurs) (in this manner, the Cost of Capital is amortized in accordance
with the Ceding Company’s Interest Maintenance Reserve amortization schedule as
reported in its statutory annual financial statement dated as of and for the
period ended December 31, 2008 over a period of ten (10) years).


 


(u)           “Dispute Notice” has the meaning set
forth in Section 3.1(d).


 


(v)           “ECL Cap” means an amount not to exceed
in the aggregate $10,000,000 in respect of Losses sustained or incurred by, or
asserted against, (x) the Ceding Company Indemnified Parties in respect of
Reinsurer Covered Extra Contractual Liabilities, (y) those other “Ceding
Company Indemnified Parties” in respect of “Reinsurer Covered Extra Contractual
Liabilities” under each of the other “Coinsurance Agreements” (as defined in
the Master Agreement), entered into by Commonwealth and Affiliates of the
Ceding Company of even date herewith, and (z) the Reinsurer or
Commonwealth, as the case may be, in respect of Reinsurer Covered Extra
Contractual Liabilities hereunder and under such other “Coinsurance Agreements”
identified in clause (y), taken as a whole. For the avoidance of doubt, any
payment made by either the Reinsurer or Commonwealth, as the case may be, (i) in
respect of “Reinsurer Covered Extra Contractual Liabilities” under any other
such “Coinsurance Agreement” shall be applied against the ECL Cap under this
Agreement as if such payment had been made hereunder, and (ii) under
clauses (x), (y) or (z) of this definition shall be applied against
the ECL Cap only one time and shall not be counted as a payment made pursuant
to more than one such clause.


 


(w)          “Excluded Liabilities” means any claim,
obligation or liability arising under, in connection with, or with respect to,
the Policies:


 


(i)            for Premium Taxes, including any
litigation or expenses concerning Premium Taxes, to the extent arising with
respect to premiums collected on the Policies attributable to all periods
before the Coinsurance Effective Date, and/or to the extent based upon
assessments relating to all periods prior to the Coinsurance Effective Date;


 


(ii)           (x) in connection with
participation by the Ceding Company, whether voluntary or involuntary, in any
guaranty fund or other residual market mechanism established or governed by any
state or jurisdiction to the extent arising with respect to premiums
attributable to all periods prior to the Coinsurance Effective Date and/or (y) to
the extent based upon regulatory fines or assessments relating to events which
initially occurred or commenced prior to the Transition Date (provided,
that such liability or other obligation will not be an Excluded Liability if it
arose out of any act or omission of the Ceding Company or its Affiliate that
occurred (or in the case of an omission, failed to occur) on or


 


3

















 


after the Closing Date and was made at the written or
express direction or request of the Reinsurer or its designees);


 


(iii)          for Ceding Company Caused Extra
Contractual Liabilities;


 


(iv)          for escheat liabilities arising in
respect of all periods prior to the Coinsurance Effective Date;


 


(v)           for all Producer Payments;


 


(vi)          relating to disputes, litigation,
investigations by Governmental Authorities, arbitrations or legal proceedings
arising out of acts or omissions of the Ceding Company or its Affiliates that
occurred prior to the Closing Date in connection with the Policies, solely to
the extent such liabilities are not Extra Contractual Liabilities;


 


(vii)         for all premiums, payments, fees or
other consideration or amounts due at any time with respect to Reinsurance
Coverage;


 


(viii)        or portions of the Policies, in each
case, to the extent reinsured or purported by the Ceding Company to be
reinsured under Reinsurance Coverage, whether or not such coverage is collected
or collectible;


 


(ix)           for any payment to the Internal
Revenue Service or any other Person resulting from or attributable to any act
or omission of the Ceding Company (including errors of product design,
language, or administration, or inaccurate or incomplete data maintained in
Books and Records) resulting in non-compliance of any Policy with the
requirements of the Code to the extent such act or omission was not made at the
written or express direction or request of the Reinsurer or its designees;


 


(x)            incurred by the Ceding Company in
connection with a breach, or other failure to perform, by the Ceding Company of
the terms of any acquisition agreement pursuant to which any of the Policies
were originally acquired by the Ceding Company, except as such breach or
failure to perform results from acts or omissions by the Ceding Company made at
the written or express direction or request of the Reinsurer or its designees;


 


(xi)           arising from the remediation
processes in the States of Wisconsin and New York, respectively; and


 


(xii)          arising from any errors or omissions
made by the Ceding Company, its Affiliates or designees in calculating, paying,
documenting or administering any surrender charges on annuity contracts
included among the Policies, including those errors that arose in respect of surrender
charges in the State of Utah.


 


4

















 


Excluded Liabilities shall not include any gross
liabilities and obligations incurred by the Ceding Company to the extent
attributable to acts, errors or omissions of the Reinsurer or its designees in
connection with the Reinsurer’s or its designees’ (x) exercise of
contractual rights and privileges of the Ceding Company under the Policies
pursuant to the Transaction Agreements, including pursuant to Section 2.1(a) hereof
or (y) performance of Required Services after the Transition Date. In no
event shall the term “designees” as used in this paragraph or in Section 6.2(d)(i) include
the Ceding Company, its Affiliates or their designees.


 


(x)            “Extra Contractual Liabilities” means
all liabilities, obligations and other losses (including lost profits) incurred
or arising at any time under or relating to any Policy that are not covered by,
or that are in excess of, the contractual benefits arising under the express
terms and conditions of such Policies, whether to Policyholders, Producers,
Governmental Authorities or any other Person, which liabilities and obligations
or losses shall include any liability for fines, penalties, forfeitures, excess
or penalty interest, punitive, exemplary, special or any other form of extra
contractual damages relating to the Policies, and attorneys’ fees and expenses
awarded, and which arise from any act, error or omission of a party or its
designees, whether or not intentional, negligent, in bad faith or otherwise,
including any act, error or omission of a party or its designees relating to (i) the
marketing, underwriting, production, issuance, cancellation or administration
of the Policies, (ii) the investigation, defense, trial, settlement or
handling of claims, benefits or payments arising out of or relating to the
Policies, or (iii) the failure to pay or the delay in payment, or errors
in calculating or administering the payment, of benefits, claims or any other
amounts due or alleged to be due under or in connection with the Policies.


 


(y)           “Final Settlement Amount” has the
meaning set forth in Section 3.1(b).


 


(z)            “Final Settlement Date” has the meaning
set forth in Section 3.1(e).


 


(aa)          “Governmental
Authority” has the meaning ascribed thereto in the Master
Agreement.


 


(bb)          “Independent
Accountant” means Deloitte & Touche LLP; provided,
that if such accounting firm is either unable or unwilling to accept such
engagement, the Ceding Company and the Reinsurer shall jointly request the American
Arbitration Association to appoint, within ten (10) Business Days from the
date of such request, an internationally recognized firm of public accountants
independent of both the Ceding Company and the Reinsurer to serve as
Independent Accountant.


 


(cc)          “Insurance Liabilities” means all
claims, obligations, indemnities, losses or liabilities (and no others) arising
under, in connection with, or with respect to, the Policies (other than, in all
cases, Excluded Liabilities):


 


(i)            prior to or after the Coinsurance
Effective Date under the express terms of the Policies, including (x) any right to purchase
additional coverage and obligations arising under legal or regulatory
requirements, (y) any loss settlements within Policy limits, and (z) all
such liabilities relating to actions, suits or claims instituted at or after
the Coinsurance Effective Date by a Person;


 


5

















 


(ii)           for Reinsurer Caused Extra
Contractual Liabilities and Reinsurer Covered Extra Contractual Liabilities,
subject to the limitations contained in Section 6.2;


 


(iii)          for all Premium Taxes, including any
litigation expenses (but only if initiated by or at the request of Reinsurer)
concerning Premium Taxes, to the extent arising with respect to premiums on the
Policies attributable to periods on or after the Coinsurance Effective Date,
and/or to the extent based upon assessments relating to all periods on or after
the Coinsurance Effective Date;


 


(iv)          (x) in connection with
participation by the Ceding Company, whether voluntary or involuntary, in any
guaranty fund or other residual market mechanism established or governed by any
state or jurisdiction to the extent arising with respect to premiums on the
Policies attributable to periods on or after the Coinsurance Effective Date
and/or (y) to the extent based upon regulatory fines or assessments
relating to periods on or after (A) the Closing Date, but only to the
extent such regulatory fines or assessments arose out of any act or omission of
the Ceding Company or its Affiliate that occurred (or in the case of an
omission, failed to occur) on or after the Closing Date and was made at the
written or express direction or request of the Reinsurer or its designees, or (B) the
Transition Date;


 


(v)           for all out-of-pocket loss adjustment
expenses incurred from and after the Transition Date by the Ceding Company with
respect to the Policies (other than in connection with the Ceding Company’s
participation in such expenses under the Services Agreement);


 


(vi)          for escheat liabilities for checks
issued by the Reinsurer on or after the Coinsurance Effective Date; and


 


(vii)         for amounts payable on or after the
Coinsurance Effective Date for returns or refunds of premiums under the
Policies.


 


(dd)          “Interim Services” has the meaning ascribed thereto in the Services Agreement.


 


(ee)          “Joinder Agreement” has the meaning ascribed thereto in the second recital hereof.


 


(ff)            “Loss”
or “Losses” has the meaning
ascribed thereto in the Master Agreement.


 


(gg)          “Master Agreement” has the meaning set forth in the second recital hereof.


 


(hh)          “Ongoing Services” has the meaning ascribed thereto in the Services Agreement.


 


6

















 


(ii)            “Permitted
Transactions” has the meaning ascribed thereto in the Master Agreement.


 


(jj)            “Person” has the meaning ascribed
thereto in the Master Agreement.


 


(kk)          “Policies”
means each of those insurance policy contracts and/or annuity contracts issued
or assumed by the Ceding Company (i) prior to 12:01 a.m. (New York
time) on the Coinsurance Effective Date and that are identified by policy form
number and/or plan code on Exhibit A
attached hereto and that are in effect on the Coinsurance Effective Date or (ii) that
are reinstated in, or otherwise the subject of, a Permitted Transaction.
“Policies” shall not include any insurance policy contracts and/or annuity
forms (including any net retained liabilities of the Ceding Company thereunder)
in respect of which the Ceding Company has ceded all or a portion of the
liabilities thereunder to Wilton Reassurance Company pursuant to the Wilton Re
Agreements.


 


(ll)          
“Policyholder” has the meaning ascribed thereto in the Master Agreement.


 


(mm)       “Premium Taxes” means the taxes, assessments, and fees imposed on
premiums relating to the Policies by any state, local, or municipal taxing
authority together with any related interest, penalties and additional amounts
imposed by any taxing authority with respect thereto, including retaliatory
taxes.


 


(nn)          “Producer” has
the meaning ascribed thereto in the Master Agreement.


 


(oo)          “Producer Agreement” means any written, oral or other agreement or contract between the
Ceding Company and any Producer, or among or between Producers, including any
assignments of compensation thereunder, and relating to the solicitation, sale,
marketing, production or servicing of any of the Policies.


 


(pp)          “Producer Payments” has the meaning ascribed thereto in the Master Agreement.


 


(qq)          “Recapture Fee” has the meaning ascribed thereto in the Amendment.


 


(rr)            “Reconciliation Amount” has the meaning set forth in Section 3.1(c).


 


(ss)          “Regulation”
has the meaning set forth in Section 9.13.


 


(tt)            “Reinsurance Coverage” means all contracts, agreements and treaties of reinsurance between the Ceding Company and any
Third Party Reinsurer that are in force and effect as of the Coinsurance
Effective Date and cover risks associated with the Policies or any portions
thereof.


 


(uu)          “Reinsurer”
has the meaning set forth in the Preamble.


 


(vv)          “Reinsurer Caused Extra Contractual Liabilities” has the meaning set forth in Section 6.2(d).


 


7














 


(ww)       “Reinsurer Covered Extra Contractual Liabilities”
has the meaning set forth in Section 6.2(e) (subject to the
limitations therefor in Section 6.2).


 


(xx)          “Reinsurer Indemnified Parties” has the
meaning set forth in Section 6.1.


 


(yy)         “Required Services” has the meaning
ascribed thereto in the Services Agreement.


 


(zz)          “Retroceded Liabilities” has the meaning
ascribed thereto in the Master Agreement.


 


(aaa)        “SAP”
means the statutory accounting practices and procedures required or permitted
by the insurance regulatory authority in the Ceding Company’s state of
domicile, consistently applied throughout the specified period and in the
immediately prior comparable period.


 


(bbb)       “Services
Agreement” means the services agreement entered into between the
Ceding Company and the Reinsurer of even date herewith.


 


(ccc)        “Settlement
Amount” means the amount of the initial reinsurance premium
payment to be made at Closing by the Ceding Company to the Reinsurer in
consideration of the reinsurance of the Policies under this Agreement, which
shall be in an amount calculated pursuant to Schedule
3.1 attached hereto.


 


(ddd)       “Statutory
Reserves and Liabilities” means the sum of all of the reserve
items (including reserve items for claims incurred but not reported and claims
in the course of settlement) maintained by the Ceding Company for the Policies,
net of Reinsurance Coverage, as set forth in Exhibit A
attached hereto. Exhibit B
attached hereto sets forth the Statutory Reserves and Liabilities by Policy as
of the Coinsurance Effective Date, as such schedule may be adjusted pursuant to
Section 3.1 of this Agreement.


 


(eee)        “Third
Party Reinsurer” has the meaning ascribed thereto in the Master Agreement.


 


(fff)          “Transaction
Documents” means this Agreement, the Master Agreement and the
Services Agreement.


 


(ggg)       “Transferred
Assets” means the cash, cash equivalents and other assets
transferred as part of the Settlement Amount and as set forth on Exhibit C attached hereto. Such
Transferred Assets shall be valued as of the Closing Date according to the
mechanics set forth on Exhibit C.


 


(hhh)       “Transition
Date” has the meaning ascribed thereto in the Services Agreement.


 


(iii)           “Wilton
Re Agreements” has the meaning ascribed thereto in the Amendment.


 


8

















 


Section 1.2. Construction. For the purposes of
this Agreement, (i) words (including capitalized terms defined herein) in
the singular shall be held to include the plural and vice versa and words
(including capitalized terms defined herein) of one gender shall be held to
include the other gender as the context requires; (ii) the terms “hereof,”
“herein” and “herewith” and words of similar import shall, unless otherwise
stated, be construed to refer to this Agreement as a whole (including all of
the Schedules) and not to any particular provision of this Agreement, and
Article, Section, paragraph and Schedule references are to the Articles,
Sections, paragraphs and Schedules to this Agreement, unless otherwise specified;
(iii) the word “including” and words of similar import when used in this
Agreement shall mean “including, without limitation”; (iv) all references
to any period of days shall be deemed to be to the relevant number of calendar
days unless otherwise specified; and (v) all references herein to “$” or
“Dollars” shall refer to United States dollars, unless otherwise specified.


 


Section 1.3. Headings. The Article and Section headings
contained in this Agreement are inserted for convenience of reference only and
shall not affect the meaning or interpretation of this Agreement.


 


ARTICLE II


 


BASIS OF COINSURANCE


 


Section 2.1. Coinsurance.


 


(a)           Subject
to the terms and conditions of this Agreement, effective as of the Coinsurance
Effective Date, the Ceding Company hereby cedes to the Reinsurer, and the
Reinsurer hereby accepts and reinsures on a one hundred percent (100%)
coinsurance basis, the Insurance Liabilities. The Ceding Company and the
Reinsurer mutually agree that, as between the parties, on and after the
Coinsurance Effective Date, the Reinsurer shall be entitled to exercise all
contractual rights and privileges of the Ceding Company under the Policies in
accordance with the terms, provisions and conditions of such Policies; such
exercise of contractual rights and privileges shall be done on behalf of the
Ceding Company and in accordance with the terms of the Services Agreement.


 


(b)           In no
event shall such coinsurance with respect to a particular Policy be in force
and binding unless such underlying Policy as issued or assumed by the Ceding
Company is in full force and binding as of the Coinsurance Effective Date or is
the subject of a Permitted Transaction following the Coinsurance Effective
Date.


 


(c)           With
respect to each of the Policies, the amount of coinsurance hereunder shall be
maintained in force without reduction so long as the Policy remains in full
force without reduction. If there is a reduction with respect to a Policy, the
Reinsurer’s liability with respect thereto shall be equally reduced. All
coinsurance for which the Reinsurer is liable hereunder shall be subject to the
same rates, terms, conditions, limitations and restrictions as are contained in
the Policy.


 


9

















 


Section 2.2. Duration of Coinsurance; Recapture.
The coinsurance provided under this Agreement shall remain continuously in
force. The Policies are not eligible for recapture by the Ceding Company.


 


Section 2.3. Parties to Coinsurance. Article II
of this Agreement provides for indemnity reinsurance solely between the Ceding
Company and the Reinsurer. The acceptance of reinsurance under this Article II
shall not create any right or legal relation between the Reinsurer and any
Policyholder, insured, claimant or beneficiary under a Policy, and the Ceding
Company shall be and remain solely liable to such Policyholder under the
Policy.


 


ARTICLE III


 


CLOSING AND CONSIDERATION


 


Section 3.1. Settlement Amount.


 


(a)           On the
Closing Date, the Ceding Company agrees to pay the Reinsurer an amount, in the
form of Transferred Assets as designated and valued as of the Closing Date
pursuant to the mechanics set forth on Exhibit C,
equal to the difference between an estimate of: (i) Statutory Reserves and
Liabilities, minus (ii) due and deferred premiums on the Policies as of
the Coinsurance Effective Date, minus (iii) policy loans outstanding on
the Policies as of the Coinsurance Effective Date (net of any accrued and
unearned policy loan interest on such policy loans), minus (iv) the
Closing Date Ceding Commission as set forth on Schedule 3.1 attached hereto, plus (v) the portion of the
Closing Fee due and payable by the Ceding Company to the Reinsurer, as
reflected on Schedule H to the Amendment (collectively, the “Settlement Amount”). The Settlement Amount
plus interest accrued thereon, as contemplated in Section 2.1 of the
Master Agreement, shall be remitted by the Ceding Company to the Reinsurer to
an account(s) designated in writing by the Reinsurer. Items (i) through
(iii) of this Section 3.1(a) shall reflect the amounts
reported by the Ceding Company as of the quarter-ended immediately preceding
the Closing Date.


 


(b)           The
parties agree to make adjustments to Exhibit A
and Exhibit B attached hereto
and to the Settlement Amount following Closing, based upon (i) Statutory
Reserves and Liabilities for (x) any Policies or Policy claims improperly
or inadvertently omitted or miscalculated in determining the Settlement Amount
or (y) any Policies that were or are the subject of Permitted Transactions
and that were omitted from the calculation of the Settlement Amount as of the
Coinsurance Effective Date, (ii) adjustments to the Closing Date Ceding
Commission pursuant to Section 2.2(d) of the Master Agreement, and (iii) actual
amounts as reported by the Ceding Company as of the Coinsurance Effective Date
for items (i) through (iii) in Section 3.1(a) (such
adjusted amount, the “Final Settlement
Amount”); provided, however, that any such
adjustments made pursuant to clause (i)(x) will require the prompt prior
written consent of the Reinsurer, which consent shall not be unreasonably
withheld, but no such adjustment will be made pursuant to clause (i)(x) unless
the Ceding Company has notified the Reinsurer in writing of such adjustment
prior to the ninetieth (90th) day following the
Closing Date.


 


10

















 


(c)           The
Final Settlement Amount will be calculated by the Ceding Company and reported
to the Reinsurer prior to the one hundred twentieth (120th) day following the Closing Date, and if such difference between the
Final Settlement Amount and the Settlement Amount (such difference, the “Reconciliation Amount”) is (i) a
positive number, then the Ceding Company shall pay such Reconciliation Amount
to the Reinsurer by wire transfer of immediately available funds or (ii) a
negative number, then the absolute value of such negative number, as the
Reconciliation Amount, shall be paid by the Reinsurer to the Ceding Company by
wire transfer of immediately available funds.


 


(d)           The
Reinsurer shall have ten (10) Business Days to review the Ceding Company’s
calculations of the Final Settlement Amount and the Reconciliation Amount and
provide written notice to the Ceding Company of any dispute regarding the
Ceding Company’s calculation of such amounts (a “Dispute Notice”). The Ceding Company and the Reinsurer
shall cooperate in good faith to resolve such dispute as promptly as
practicable and, upon such resolution, make any adjustments to the calculation
of any amount(s) contained in the Ceding Company’s calculations of the
Final Settlement Amount and the Reconciliation Amount with the agreement of the
Ceding Company and the Reinsurer. If the Ceding Company and the Reinsurer are
unable to resolve any such dispute within twenty (20) Business Days (or such
longer period as the Ceding Company and the Reinsurer shall mutually agree in
writing) of the Reinsurer’s delivery of such Dispute Notice, such dispute shall
be resolved by the Independent Accounting Firm, and such determination by the
Independent Accounting Firm shall be final and binding on the parties; provided
that the Reinsurer and the Ceding Company shall submit to the Independent
Accounting Firm statements with respect to their respective positions on
disputed issues and will cooperate with the Independent Accounting Firm by
promptly providing any requested information. Any expenses relating to the
engagement of the Independent Accounting Firm in respect of its services
pursuant to this Section 3.1(d) shall be shared fifty percent
(50%) by the Reinsurer and fifty percent (50%) by the Ceding Company. The
Independent Accounting Firm shall be instructed to use reasonable best efforts
to perform its services within thirty (30) Business Days of submission by the
Reinsurer and the Ceding Company of their respective statements with respect to
the disputes and, in any case, as promptly as practicable after such
submission. If no Dispute Notice is timely delivered by the Reinsurer, the
Ceding Company’s calculations of the Final Settlement Amount and the
Reconciliation Amount shall be determinative. If a Dispute Notice is timely
delivered by the Reinsurer, the amounts determined pursuant to the resolution
of such dispute in accordance with this Section 3.1(d), shall be
the Final Settlement Amount and Reconciliation Amount.


 


(e)           With
respect to each adjustment which shall enter into the calculation of the Final
Settlement Amount and the Reconciliation Amount, interest shall accrue thereon
at an annual rate equal to the Three-Month London Interbank Offering Rate
(LIBOR) as published in the Money Rate Section (or any successor section)
of The Wall Street Journal (or any successor publication) on the (A) Closing
Date, with respect to adjustments made other than pursuant to clause (b)(i)(y) above,
and (B) effective date of a Permitted Transaction with respect to
adjustments made pursuant to clause (b)(i)(y) above. Such interest shall
accrue from the Closing Date (or the effective date of the Permitted
Transaction, as the case may be) to the date the Reconciliation Amount is paid,
which payment date shall be the fifth (5th)
Business Day following the later of (i) the receipt by the Reinsurer of
calculation of the Final Settlement Amount and Reconciliation Amount, and (ii) the
resolution of any dispute in respect of the


 


11

















 


calculation of the Final Settlement Amount and/or the
Reconciliation Amount (the “Final Settlement
Date”).


 


ARTICLE IV


 


COOPERATION BETWEEN THE CEDING
COMPANY AND 

THE REINSURER FOLLOWING THE COINSURANCE EFFECTIVE DATE


 


Section 4.1. Ceding Company Service Period.
During the Ceding Company Service Period, the Ceding Company shall provide, or
cause to be provided, Interim Services, Conversion Services and Ongoing
Services in accordance with the Services Agreement. On and after the Transition
Date, the Reinsurer shall provide, or cause to be provided, Required Services
under the terms and conditions of the Services Agreement.


 


Section 4.2. Premium Payments, Negotiation of
Checks. (i) On and after the Coinsurance Effective Date, all premium
payments, conversion charges and other consideration under the Policies
received by the Ceding Company shall be the sole property of the Reinsurer, and
(ii) any premium payment, conversion charge and other consideration
received by the Ceding Company, to the extent such premium payment, conversion
charge and other consideration covers periods on or after the Coinsurance
Effective Date, shall be remitted in accordance with the Services Agreement.


 


Section 4.3. Reserves. The Reinsurer agrees
that, on and after the Coinsurance Effective Date, it will establish and
maintain all statutory reserves and liabilities as may be required under the
terms of the Policies, SAP and Applicable Law.


 


Section 4.4. Reserve Credits. If, as of the
end of any calendar quarter following the Coinsurance Effective Date, the
Ceding Company becomes unable to take full reserve credit with respect to all
the reinsurance provided under this Agreement by the Reinsurer of the Policies
for whatever reason, the Reinsurer will implement, prior to the date on which
the Ceding Company is required by Applicable Law to file its quarterly
statutory financial statement as of and for the period ended on such calendar
quarter end-date with its domiciliary insurance regulatory authority,
alternative arrangements in accordance with Applicable Law in order to ensure
that the Ceding Company is permitted to take such reserve credit on the Ceding
Company’s statutory financial statements.


 


Section 4.5. Premium Taxes. The Ceding Company
shall be liable for all Premium Taxes on premiums received in connection with
the Policies prior to the Coinsurance Effective Date and shall remain liable
for payment of Premium Taxes on premiums received under the Policies. The
Reinsurer shall pay to the Ceding Company a provision for Premium Taxes
incurred in connection with premiums received under the Policies on or after
the Coinsurance Effective Date. The provision for Premium Taxes to be paid by
the Reinsurer pursuant to the immediately preceding sentence shall be two and
one-half percent (2.5%) of premiums collected as ceded under this Agreement (as
such percentage may be changed annually on a prospective basis by the mutual
agreement of the parties to reflect actual experience, which agreement by each
party shall not be unreasonably withheld, delayed or conditioned), as


 


12

















 


calculated on a quarterly basis, and shall be paid by the
Reinsurer to the Ceding Company as part of the monthly and annual settlements
that occur under this Agreement.


 


Section 4.6. Payments Relating to Commissions.
The Reinsurer shall pay to the Ceding Company those payments set forth on Schedule 4.6, which shall be reflected in
the monthly settlement report prepared and delivered pursuant to Section 4.9.


 


Section 4.7. Guaranty Fund Assessments.


 


(a)           Ceding Company-Paid
Assessments. In the event the Ceding
Company is required to pay an assessment in respect of the Policies to any
insurance guaranty, insolvency or other similar fund maintained by any
jurisdiction and such assessment is based on premiums collected or policies in
full force in any period on or after the Coinsurance Effective Date, the
portion, if any, of such assessment that relates to such Policies shall be
reimbursed by the Reinsurer to the extent that no Premium Tax offsets are
available for use by the Ceding Company. Such reimbursement shall be included
in the monthly and annual settlements that occur under this Agreement.


 


(b)           Reinsurer-Paid Assessments. In the event the Reinsurer is required to pay an assessment in respect
of the Policies to any insurance guaranty, insolvency or other similar fund
maintained by any jurisdiction and such assessment is based on premiums
collected or policies in force in any period prior to the Coinsurance Effective
Date, the portion, if any, of such assessment that relates to such Policies
shall be reimbursed by the Ceding Company to the extent that no Premium Tax
offsets are available for use by the Reinsurer.


 


Section 4.8. Reports. The parties hereto
acknowledge and agree that the regularity and reliability of information
concerning the Policies is critically important to each such party. In
connection therewith, each of the Ceding Company and the Reinsurer agrees to, and
agrees to cause their respective designees to, comply with its respective
reporting obligations as set forth in this Agreement and the Services Agreement
within the time periods contemplated herein and therein.


 


Section 4.9. Monthly Settlement.


 


(a)           The
Ceding Company shall provide the Reinsurer with a monthly settlement report, no
later than the thirtieth (30th) day following the end
of each calendar month, with delivery thereof commencing in the month following
the month in which the Coinsurance Effective Date occurs (including in such
first report the period since the Coinsurance Effective Date). Such monthly
settlement report shall be in the form specified in Schedule 4.9 attached hereto.


 


(b)           In the
event that such monthly settlement report reflects a net amount owed by the
Ceding Company to Reinsurer pursuant to the terms of this Agreement, then the
Ceding Company shall also make a wire payment in immediately available funds of
such net amount to the account(s) designated therefor in writing by the Reinsurer
no later than the tenth (10th) Business Day following
Reinsurer’s receipt of such monthly settlement report, except to the extent
that the Reinsurer notifies the Ceding Company in writing prior to the
expiration of such ten (10) Business Day period of its good faith belief
that the report is inaccurate, in which


 


13

















 


case the parties shall cooperate with each other to
resolve the disagreement. In the event that a monthly settlement report
reflects a net amount owed by Reinsurer to the Ceding Company pursuant to the
terms of this Agreement, Reinsurer shall make a wire payment in immediately
available funds of such net amount to the Ceding Company no later than the
tenth (10th) Business Day following Reinsurer’s receipt of such monthly settlement
report, except to the extent that the Reinsurer notifies the Ceding Company
prior to the expiration of such ten (10) Business Day period of its good
faith belief that the report is inaccurate, in which case the parties shall
cooperate with each other to resolve the disagreement. In the event of any such
dispute, the party owing any amount pursuant to such monthly settlement report
shall pay such amount in full no later than the fifth (5th) Business Day following settlement of such dispute. Any delinquent
amounts payable under this clause (b) shall accrue interest from the date
such payment was originally due until the date such payment is made, such
interest to accrue at an annual rate equal to the Three Month London Interbank
Offering Rate (LIBOR) as published in the Money Rate Section (or any
successor section) of The Wall Street Journal, Eastern Edition (or any
successor publication) as determined on the date such payment was originally
due.


 


(c)           Pursuant
to the terms of the Services Agreement, from and after the Transition Date, the Reinsurer shall be responsible
for, among other things, the direct payment to Policyholders or their
beneficiaries, as applicable, of all death, annuity and other contractual
benefits constituting Insurance Liabilities under the Policies. Any such
payment by the Reinsurer shall satisfy, on a dollar-for-dollar basis, the
Reinsurer’s obligations to the Ceding Company in respect thereof under this
Agreement.


 


Section 4.10. Audit. Each party shall have the
right to audit on an annual basis, at its sole expense, at the office of the
other during regular business hours and upon reasonable prior written notice,
all records and procedures relating to the Policies.


 


ARTICLE V


 


UNDERTAKINGS OF CEDING COMPANY
FOLLOWING


THE COINSURANCE EFFECTIVE DATE


 


Section 5.1. Cooperation. The Ceding Company
agrees to provide all reasonable assistance to the Reinsurer and its designees
in the transfer to the Reinsurer of the obligation to provide Required Services
pursuant to the Services Agreement in connection with the Policies, including
responding to questions from the Reinsurer and its designees in the conversion
of computer records and files to the systems of the Reinsurer. The Ceding
Company will do all things reasonable and necessary to permit the Reinsurer and
its designees to exercise and assert all rights of the Ceding Company as
contemplated herein and will fully cooperate with the Reinsurer and its
designees in such exercise and assertion.


 


ARTICLE VI


 


INDEMNIFICATION


 


Section 6.1. Indemnification by the Ceding Company.
From and after the Closing Date, the Ceding Company shall indemnify and defend
the Reinsurer, its Approved


 


14

















 


Designees and its Affiliates, and their respective
officers, employees, directors, controlling persons, Affiliates, agents,
representatives and assigns (the “Reinsurer
Indemnified Parties”) against, and hold each of them harmless
from all Losses sustained or incurred by, or asserted against, the Reinsurer
Indemnified Parties which arise out of:


 


(a)           any
Excluded Liabilities;


 


(b)           any
breach or nonfulfillment by the Ceding Company of, or any failure by the Ceding
Company to perform, any of the covenants, terms or conditions of, or any of its
duties or obligations under, this Agreement;


 


(c)           any
action or inaction of the Ceding Company or its designees under or with respect
to any of the Policies (other than in connection with a breach by the Ceding
Company of Section 5.17 of the Master Agreement) that is not indemnifiable
by the Reinsurer pursuant to Section 6.2;


 


(d)           or
relate to or are in connection with the Wilton Re Agreements;


 


(e)           the
amount of the Cost of Capital for any Interest Maintenance Reserve that the
Reinsurer becomes obligated to establish under SAP as a liability as of the
Coinsurance Effective Date or as of the Closing Date on its statutory financial
statements solely as a result of the reinsurance by the Reinsurer of the
Insurance Liabilities contemplated by this Agreement, the amount of such
Interest Maintenance Reserve (if any) being determined by reference to the
schedule to be provided by the Ceding Company to the Reinsurer as promptly as
practicable following the determination thereof; and


 


(f)            any
enforcement of this indemnity.


 


Section 6.2. Indemnification by the Reinsurer.
From and after the Closing Date, the Reinsurer shall indemnify and defend the
Ceding Company and its Affiliates, its Approved Designees, and their respective
officers, employees, designees, directors, controlling persons, Affiliates,
agents, representatives and assigns (the “Ceding
Company Indemnified Parties”)  against, and hold each of
them harmless from, all Losses sustained or incurred by, or asserted against,
the Ceding Company Indemnified Parties which arise out of:


 


(a)           any
Insurance Liabilities;


 


(b)           any
breach or nonfulfillment by the Reinsurer of, or any failure by the Reinsurer
to perform, any of the covenants, terms or conditions of or any of its duties
or obligations under this Agreement;


 


(c)           any
action or inaction of the Reinsurer or its designees under or with respect to
any of the Policies;


 


(d)           any
Extra Contractual Liabilities and any related attorneys’ fees and expenses that
are based upon, relate to or arise solely out of any act, error or omission of (i) the
Reinsurer or any of its officers, directors, designees, agents or employees,
whether intentional or otherwise, which occurred after the Closing Date
(including in connection with the Reinsurer’s


 


15

















 


or its designees’ (x) exercise of contractual rights
and privileges of the Ceding Company under the Policies pursuant to the
Transaction Agreements, including pursuant to Section 2.1(a) of
this Agreement, and (y) performance of Required Services under the
Services Agreement after the Transition Date), except to the extent such act,
error or omission was made at the written or express direction or request of
the Ceding Company or its designees, and (ii) the Ceding Company or any of
its officers, directors, designees, agents or employees that occurred (or, in
the case of an omission, failed to occur) on or after the Closing Date and was
made at the written or express direction or request of the Reinsurer or its
designees (“Reinsurer Caused Extra
Contractual Liabilities”);


 


(e)           Extra
Contractual Liabilities and any related attorneys’ fees and expenses that are
based upon, relate to or arise solely out of any act, error or omission of the
Ceding Company or any of its officers, directors, designees, agents or
employees, whether intentional or otherwise, with respect to the Policies
(other than those acts, errors or omissions covered by Section 6.2(d)(ii)),
in respect of which relief is first sought by the aggrieved Person from the
Ceding Company, the Reinsurer or any of their respective Affiliates or
designees after April 24, 2014 (“Reinsurer
Covered Extra Contractual Liabilities”); and


 


(f)            any
enforcement of this indemnity.


 


Notwithstanding anything to the contrary herein, in no
event shall the Reinsurer be obligated to indemnify the Ceding Company
Indemnified Parties for Losses arising in respect of any Reinsurer Covered
Extra Contractual Liabilities pursuant to Section 6.2(e) that
exceed, individually or in the aggregate, the ECL Cap.


 


In addition, the Ceding Company agrees, and agrees to
cause each other Ceding Company Indemnified Party, to use commercially
reasonable efforts to seek recoveries under all applicable insurance or
reinsurance policies or other indemnity, contribution or similar agreements in
respect of any Losses arising in respect of Reinsurer Covered Extra Contractual
Liabilities. In the event that any Ceding Company Indemnified Party is able to
make any actual recovery under any such insurance or other agreement, the Reinsurer
shall not have any liability to the Ceding Company hereunder for such amount
and, in the event that the Reinsurer has already made an indemnification
payment to the Ceding Company Indemnified Parties for such amount, the Ceding
Company shall reimburse Reinsurer for such payments to the extent any Ceding
Company Indemnified Parties received reimbursement under such insurance or
other agreement. Payments made by the Reinsurer but later reimbursed by any
Ceding Company Indemnified Party pursuant to the immediately preceding sentence
shall not be applied against the ECL Cap.


 


Section 6.3. Indemnification and
Arbitration Procedures.           The
arbitration procedures under Article VIII
of this Agreement shall apply to indemnity claims and disputes arising under this
Agreement, and are incorporated herein by reference. The rights and obligations
of the parties respecting indemnification under this Agreement shall be subject
to the limitations described in Article VIII of this Agreement.


 


Section 6.4. Cooperation. Each party agrees
that it will cooperate fully with the other party in the satisfactory
settlement of any and all claims, insofar as possible.


 


16














 


Section 6.5.
Payment in Full for Losses. To the extent a Reinsurer Indemnified Party
or a Ceding Company Indemnified Party receives indemnification in full for a
Loss under any Transaction Agreement, such party shall not be entitled to
further indemnification under the same or any other Transaction Agreement.


 


ARTICLE VII


 


INSOLVENCY


 


Section 7.1.
Payment of Benefits under an Insolvency. In the event of the insolvency
of the Ceding Company, all coinsurance made, ceded, renewed or otherwise
becoming effective under this Agreement shall be payable by the Reinsurer
directly to the Ceding Company or to its liquidator, receiver or statutory
successor on the basis of the liability of the Ceding Company under the
Policies without diminution because of the insolvency of the Ceding Company. It
is understood, however, that in the event of the insolvency of the Ceding
Company, the liquidator or receiver or statutory successor of the insolvent
Ceding Company shall give written notice of the pendency of a claim against the
Ceding Company on the Policy reinsured within a reasonable time after such
claim is filed in the insolvency proceeding, and during the pendency of such
claim the Reinsurer may investigate such claim and interpose, at its own
expense, in the proceeding where such claim is to be adjudicated any defense or
defenses which it may deem available to the Ceding Company or is liquidator or
receiver or statutory successor.


 


ARTICLE VIII


 


ARBITRATION


 


Section 8.1.
Agreement to Arbitrate. It is the intention of the parties that customs
and usages of the business of life insurance or reinsurance and annuities shall
be given full effect in the interpretation of this Agreement. All disputes
between the Reinsurer and the Ceding Company arising out of this Agreement (other
than disputes arising with respect to the formation and validity of this
Agreement) on which an amicable understanding cannot be reached shall be
decided exclusively by arbitration between the parties at a location to be
mutually agreed upon between the parties or as designated by the arbitrators if
agreement as to a location cannot be reached by the parties. Notwithstanding
any other provision of this Article VIII, if either the Reinsurer
or the Ceding Company seeks, consents to, or acquiesces in the appointment of
or otherwise becomes subject to any trustee, receiver, liquidator, statutory
successor or conservator (including any state insurance regulatory agency or
authority acting in such a capacity), the other party shall not be obligated to
resolve any claim, dispute or cause of action under this Agreement by
arbitration except as may be required by Applicable Law. Notwithstanding any
other provision of this Article VIII, nothing contained in this
Agreement shall require arbitration of any issue for which equitable or
injunctive relief, including specific performance, is the sole remedy sought.


 


Section 8.2.
Method. The parties intend this Article VIII to be
enforceable in accordance with the Federal Arbitration Act (9 U.S.C.
Section 1, et seq.), including any amendments to that Act which are
subsequently adopted, notwithstanding any other choice of


 


17

















 


law
provision set forth in this Agreement. In the event that either party refuses
to submit to arbitration as required herein, the other party may request a
United States Federal District Court to compel arbitration in accordance with
the Federal Arbitration Act. Both parties consent to the jurisdiction of such
court to enforce this article and to confirm and enforce the performance of any
award of the arbitrators. Arbitration shall be conducted before a three-person
arbitration panel appointed as follows: to initiate arbitration, either party
shall notify the other in writing in the manner set forth in this Agreement for
sending notices to the parties of its desire to arbitrate, stating the nature
of the dispute and the remedy sought, and designating an arbitrator. The party
to which the notice is sent shall respond in writing no later than the thirtieth
(30th) day following its
receipt of such notice. If the second party fails to respond within the time
period set forth in this Section 8.2, or fails to designate its
arbitrator in its response, the party initiating arbitration shall appoint a
second arbitrator. The two arbitrators shall select an umpire no later than the
thirtieth (30th) day following the designation of the second arbitrator.
If they are unable to agree upon the selection of the umpire on or prior to the
thirtieth (30th) day following the appointment of the second arbitrator,
the parties shall appoint the umpire pursuant to the ARIAS-US Umpire Selection
Procedure. The arbitrators and umpire shall be either present or former
executive officers of life insurance or reinsurance companies, be certified to
act as arbitrators or umpires by ARIAS-US, shall not be under the control of
either party and shall have no financial interest in the outcome of the
arbitration and shall have no conflict of interest with any party hereto (or
its Affiliates) or the subject matter of the arbitration.


 


Section 8.3.
Power of Arbitrators. The arbitrators shall have the power to determine
all procedural rules for the conduct of the arbitration, including the
production and inspection of documents, the examination of witnesses and any
other matter relating to the conduct of the arbitration. The arbitrators and
the umpire shall interpret this Agreement as an honorable engagement and not
merely as a legal obligation between the parties. They shall reach their
decision from the standpoint of equity and the customs and practices of the
life insurance or reinsurance industry with a view to effecting the general
purposes of this Agreement and may abstain from following the strict
rules of law; provided, however, that (i) the arbitrators
shall have no authority to award equitable relief or punitive damages against
or in favor of either party (except to reimburse a party for extra-contractual
or punitive damages that either the Ceding Company or the Reinsurer has paid or
is legally obligated to pay to third parties), and (ii) nothing contained
in this Article VIII is intended to limit the dispute resolution
mechanics for (x) calculations made pursuant to Section 3.1 or
Exhibit C (which disputes
shall be resolved pursuant to the procedures set forth in Section 3.1
or Exhibit C, as applicable),
or (y) Section 9.13.


 


Section 8.4.
Arbitration Fees and Expenses; Decision. Unless the arbitration panel
orders otherwise, each party shall pay: (1) the fees and expenses of its
own arbitrator; and (2) an equal share of the fees and expenses of the
umpire and the other expenses of the arbitration. Each party shall pay its own
legal fees in connection with the arbitration, unless the arbitrators award
legal fees and expenses of the prevailing party as part of any award. Except as
otherwise specifically provided herein, the arbitration shall be conducted in
accordance with the procedures of the American Arbitration Association. The
decision of the arbitrators shall be made in writing and final and binding upon
both of the parties. Judgment may be entered upon the final decision of the
arbitrators in any court having jurisdiction. The arbitration will be conducted
on a confidential basis, except to the extent otherwise required by Applicable
Law,


 


18

















 


and
no matters discussed or disclosed by any party at the arbitration, or any
decision or award of the arbitrators, will be admitted into evidence or
otherwise disclosed or used before any court or other legal, regulatory or
administrative body, authority or forum for any purpose except as and to the
extent necessary for entry of final judgment on the award of the arbitrators in
any court having jurisdiction.


 


ARTICLE
IX


 


GENERAL PROVISIONS


 


Section 9.1.
Notices. Any and all notices and other communications required or
permitted under this Agreement shall be in writing and shall be deemed to have
been duly given when (i) received by the receiving party if mailed by
United States registered or certified mail, return receipt requested,
(ii) received by the receiving party if mailed by United States overnight
express mail, (iii) sent by facsimile or telecopy machine, followed by
confirmation mailed by United States first-class mail or overnight express mail
or (iv) delivered in person to the parties at the addresses set forth in
the Master Agreement.


 


Section 9.2.
Confidentiality. Each of the parties shall maintain the confidentiality
of all information related to the Policies and all other information denominated
as confidential by the other party provided to it in connection with this
Agreement to the extent required by and subject to all of the terms and
provisions of Section 11.7 of the Master Agreement.


 


Section 9.3.
Misunderstandings and Oversights. If any failure to pay amounts due or
to perform any other act required of either party under this Agreement is shown
to be unintentional and caused by misunderstanding, oversight or clerical
error, then this Agreement shall not be deemed in breach thereby, provided,
that such failure is promptly corrected by the party that caused such failure,
which correction restores the other party to the position it would have
occupied (including provision for the time value of money) had the
misunderstanding, oversight or clerical error not occurred.


 


Section 9.4.
Reinstatements. If a Policy that was reduced, terminated, or lapsed is
reinstated in a Permitted Transaction, the reinsurance for such Policy under
this Agreement will be reinstated automatically to the amount that would have
been in force if the Policy had not been reduced, terminated or lapsed.


 


Section 9.5.
Entire Agreement. This Agreement supersedes all prior discussions and
agreements between the parties with respect to the subject matter of this
Agreement, and this Agreement, the Master Agreement, the Joinder Agreement and
the Services Agreement, including the Schedules and Exhibits attached hereto
and thereto, constitute the sole and entire agreement between the parties
hereto with respect to the subject matter hereof, and supersedes all prior
discussions and agreements between the parties with respect to the subject
matter hereof, which are merged with and into this Agreement.


 


Section 9.6.
Waivers and Amendments. Any term or condition of this Agreement may be
waived at any time by the party that is entitled to the benefit thereof. Such
waiver must be in writing and must be executed by an executive officer of such
party. A waiver on one


 


19

















 


occasion
will not be deemed to be a waiver of the same or any other term or condition on
a future occasion. This Agreement may be modified or amended only by a writing
duly executed by an executive officer of the Ceding Company and the Reinsurer,
respectively.


 


Section 9.7.
No Third Party Beneficiaries. The terms and provisions of this Agreement
constitute an indemnity reinsurance agreement solely between the Ceding Company
and the Reinsurer, and other than Ceding Company Indemnified Parties and
Reinsurer Indemnified Parties, the terms and provisions of this Agreement are
intended solely for the benefit of the parties hereto, the Ceding Company and
the Reinsurer and their permitted successors and assigns, and it is not the
intention of the parties to confer any rights as a third-party beneficiary to
this Agreement upon any other person.


 


Section 9.8.
Binding Effect; No Assignment. This Agreement shall be binding upon and
inure to the benefit of the parties and their respective successors, permitted
assigns and legal representatives, whether by merger, consolidation or
otherwise. This Agreement shall not be assigned by any of the parties hereto
without the prior written approval of the other party; provided, that
nothing in this Section 9.8 shall be interpreted to prevent the
retrocession by the Reinsurer of all or any portion of the Insurance
Liabilities or Retroceded Liabilities, but only after the delivery by the
Reinsurer of prior written notice thereof to the Ceding Company.


 


Section 9.9.
Governing Law. This Agreement will be governed by and construed in
accordance with the laws of the state of domicile of the Ceding Company,
without regard to its conflicts of law doctrine.


 


Section 9.10.
Counterparts. This Agreement may be executed in counterparts, each of
which shall be deemed an original, but all of which shall constitute one and
the same instrument.


 


Section 9.11.
Severability. If any provision of this Agreement is held to be illegal,
invalid or unenforceable under any present or future law or if determined by a
court of competent jurisdiction to be unenforceable, and if the rights or
obligations of the Ceding Company or the Reinsurer under this Agreement will
not be materially and adversely affected thereby, such provision shall be fully
severable, and this Agreement will be construed and enforced as if such
illegal, invalid or unenforceable provision had never comprised a part of this
Agreement, and the remaining provisions of this Agreement shall remain in full
force and effect and will not be affected by the illegal, invalid or
unenforceable provision or by its severance herefrom.


 


Section 9.12.
Exhibits and Schedules. Exhibits and Schedules attached hereto are hereby
made a part of this Agreement.


 


Section 9.13.
Election Statement. The parties hereby jointly make the election to
determine specified policy acquisition expenses without regard to the general
deductions limitation described in Internal Revenue Regulation
1.848-2(g)(8) (the “Regulation”)
under Section 848 of the Code. This Section 9.13 shall
constitute the Election Statement specified in the Regulation and this Election
Statement shall be construed in accordance with all of the requirements of such
Regulation regarding such election, including, without limitation, the


 


20

















 


election
statement and Tax return reporting requirements of Regulation Sections
1.848-2(g)(8)(ii) and 1.848-2(g)(8)(iii). Pursuant to this Election
Statement, the parties agree as follows:


 


(a)           to exchange
information each and every year for which this Agreement is in
effect pertaining to the amount of “net consideration” under this Agreement as
that term is used in the Regulation. In order to effect this information
exchange, the parties agree that:


 


(i)            the
Ceding Company shall submit its calculation of the “net consideration” for
purposes of that Regulation to the Reinsurer not later than May 1st for
each and every taxable year for which this Agreement is in effect;


 


(ii)           the
Reinsurer may challenge such calculation within ten (10) Business Days of
its receipt of the Ceding Company’s calculation;


 


(iii)          should
the Reinsurer challenge the Ceding Company’s calculation of the “net
consideration” and the parties be unable to agree as to the appropriate
methodology to determine the “net consideration” for purposes of the
Regulation, the parties shall refer such dispute to an outside tax consultant
unrelated to either of the parties, in lieu of the arbitration provisions of
this Agreement, and if the parties cannot agree on a tax consultant, the tax
consultant shall be Deloitte & Touche LLP, and the parties agree to be
bound by the decision of such tax consultant;


 


(b)           that the party with
net positive consideration with respect to this Agreement for each
taxable year will capitalize specified policy acquisition expenses with respect
to this Agreement without regard to the general deductions limitation of
Section 848(c)(1) of the Code; and


 


(c)           that the first taxable
year for which this Election Statement shall be effective is
taxable year 2009.


 


Section 9.14.
Additional Tax Provisions. The parties each agree to attach a schedule
to their federal income Tax returns that identifies this Agreement as a
reinsurance agreement for which the Election Statement in Section 9.13
has been made. This schedule shall be attached to each of the parties’ federal
income Tax returns filed for the first taxable year of each party ending after
the Election Statement becomes effective.


 


Section 9.15.
Set Off. Any debts or credits between the Ceding Company and the
Reinsurer under this Agreement only are deemed mutual debts and credits, as the
case may be, and the Ceding Company and the Reinsurer shall have, and may
exercise at any time and from time to time, the right to net or offset any such
debts or credits under this Agreement only and only the balance shall be
allowed or paid hereunder. This right of netting and offset shall not be
affected or diminished because of insolvency of either party to this Agreement.


 


21

















 


IN WITNESS
WHEREOF, the parties hereto have caused this Agreement to be executed effective
this 24th day of
April, 2009.


 


 


	
   

  	
  AMERICAN PROGRESSIVE LIFE AND
  HEALTH INSURANCE COMPANY OF NEW YORK

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  By:

  	
  /s/ Gary W. Bryant

  
	
   

  	
  Name:

  	
  Gary
  W. Bryant

  
	
   

  	
  Title:

  	
  Executive Vice President

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  FIRST ALLMERICA FINANCIAL LIFE
  INSURANCE COMPANY

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
  By:

  	
  /s/ Michael Reardon

  
	
   

  	
  Name:

  	
  Michael Reardon

  
	
   

  	
  Title: 

  	
  President

  



 


Indemnity Reinsurance Agreement
Signature Page


 

















 


Schedule 3.1


 


SETTLEMENT AMOUNT


 


	
  Statutory
  Reserves and Liabilities(1)

  	
   

  	
  $

  	
  120,064,035

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  - Due and
  deferred premiums(2)

  	
   

  	
  $

  	
  4,221,279

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  - Policy loans
  outstanding(2) (net of accrued and unearned interest)

  	
   

  	
  $

  	
  1,944,752

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  - Closing Date
  Ceding Commission(3)

  	
   

  	
  $

  	
  6,778,842

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  + Portion of
  Closing Fee(4)

  	
   

  	
  $

  	
  196,294

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  = Settlement
  Amount(5)

  	
   

  	
  $

  	
  107,315,456

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  + Accrued
  Interest(6)

  	
   

  	
  $

  	
  344,834

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  = Total Payment

  	
   

  	
  $

  	
  107,660,290

  	
   

  



 






(1) Will equal amount on Exhibit A.


 


(2) On the Policies as of the Coinsurance Effective
Date.


 


(3) Will equal amount determined pursuant to
Section 2.2 in the Master Agreement.


 


(4) Will equal amount set forth in respect thereof on
Schedule H to the Amendment.


 


(5) Interest Maintenance Reserve impact relating to
the Transferred Assets transferred on the Closing Date and the Final Settlement
Date shall be the amount of zero dollars ($0.00).


 


(6) Determined pursuant to Section 2.1 in the
Master Agreement.


 


3.1-1














 


Schedule
4.6


 


PAYMENTS
RELATING TO COMMISSIONS


 


4.6-1

















 


AMERICAN PROGRESSIVE COMMISSIONS


 


Expressed as percentage
of premium.


 


	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Policy
  Year

  	
   

  
	
  LOB

  	
   

  	
  Plan

  	
   

  	
  IA

  	
   

  	
  1

  	
   

  	
  2

  	
   

  	
  3

  	
   

  	
  4

  	
   

  	
  5

  	
   

  	
  6

  	
   

  	
  7

  	
   

  	
  8

  	
   

  	
  9

  	
   

  	
  10

  	
   

  	
  11+

  	
   

  	
  16+

  	
   

  
	
  Annuity

  	
   

  	
  3a740

  	
   

  	
  All

  	
   

  	
  5.75

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  
	
   

  	
   

  	
  3A755

  	
   

  	
  All

  	
   

  	
  5.75

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  
	
   

  	
   

  	
  3B155

  	
   

  	
  All

  	
   

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  
	
   

  	
   

  	
  3B740

  	
   

  	
  All

  	
   

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  	
  5.75

  	
  %

  
	
   

  	
   

  	
  F0730

  	
   

  	
  All

  	
   

  	
  6

  	
  %

  	
  4.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  
	
   

  	
   

  	
  F1030

  	
   

  	
  All

  	
   

  	
  6

  	
  %

  	
  4.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  
	
   

  	
   

  	
  nyf15

  	
   

  	
  0-75

  	
   

  	
  6.5

  	
  %

  	
  3

  	
  %

  	
  3

  	
  %

  	
  3

  	
  %

  	
  3

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
  76

  	
   

  	
  4.75

  	
  %

  	
  2.25

  	
  %

  	
  2.25

  	
  %

  	
  2.25

  	
  %

  	
  2.25

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  
	
   

  	
   

  	
  nys15

  	
   

  	
  0-75

  	
   

  	
  6.5

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
  76

  	
   

  	
  4.75

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  
	
   

  	
   

  	
  PAFDA

  	
   

  	
  All

  	
   

  	
  6

  	
  %

  	
  4.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  	
  0.0

  	
  %

  
	
   

  	
   

  	
  PASDA

  	
   

  	
  All

  	
   

  	
  7.5

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  
	
   

  	
   

  	
  S0730

  	
   

  	
  All

  	
   

  	
  7.5

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  
	
   

  	
   

  	
  S1030

  	
   

  	
  All

  	
   

  	
  7.5

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Senior Life

  	
   

  	
  3GD05

  	
   

  	
  0-55

  	
   

  	
  99

  	
  %

  	
  27

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  3

  	
  %

  	
  3

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
  65

  	
   

  	
  99

  	
  %

  	
  23

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  3

  	
  %

  	
  3

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
  75+

  	
   

  	
  99

  	
  %

  	
  18

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  3

  	
  %

  	
  3

  	
  %

  
	
   

  	
   

  	
  3GGRD

  	
   

  	
  0-55

  	
   

  	
  99

  	
  %

  	
  27

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  3

  	
  %

  	
  3

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
  65

  	
   

  	
  99

  	
  %

  	
  23

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  3

  	
  %

  	
  3

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
  75+

  	
   

  	
  99

  	
  %

  	
  18

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  3

  	
  %

  	
  3

  	
  %

  
	
   

  	
   

  	
  3GM01

  	
   

  	
  0-70

  	
   

  	
  90

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  7

  	
  %

  	
  7

  	
  %

  	
  3

  	
  %

  	
  3

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
  71+

  	
   

  	
  85

  	
  %

  	
  7

  	
  %

  	
  7

  	
  %

  	
  4

  	
  %

  	
  4

  	
  %

  	
  3

  	
  %

  	
  3

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  
	
   

  	
   

  	
  3GPOM

  	
   

  	
  0-79

  	
   

  	
  99

  	
  %

  	
  27

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  3

  	
  %

  	
  3

  	
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  80+

  	
   

  	
  88

  	
  %

  	
  18

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
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  3

  	
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  3

  	
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  3GW01

  	
   

  	
  0-70

  	
   

  	
  90

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  7

  	
  %

  	
  7

  	
  %

  	
  3

  	
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  3

  	
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  0

  	
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  0

  	
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  0

  	
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  0

  	
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  71+

  	
   

  	
  85

  	
  %

  	
  7

  	
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  7

  	
  %

  	
  4

  	
  %

  	
  4

  	
  %

  	
  3

  	
  %

  	
  3

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
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  3LD05

  	
   

  	
  0-79

  	
   

  	
  99

  	
  %

  	
  27

  	
  %

  	
  9

  	
  %

  	
  9

  	
  %

  	
  9

  	
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  9

  	
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  9

  	
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  9

  	
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  80+

  	
   

  	
  88

  	
  %

  	
  18

  	
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  9

  	
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  9

  	
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  3

  	
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  3

  	
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  Traditional

  	
   

  	
  3DBF1

  	
   

  	
  All

  	
   

  	
  85

  	
  %

  	
  8

  	
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  8

  	
  %

  	
  8

  	
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  8

  	
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  0

  	
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  3DBF2

  	
   

  	
  All

  	
   

  	
  85

  	
  %

  	
  8

  	
  %

  	
  8

  	
  %

  	
  8

  	
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  3DBF3

  	
   

  	
  All

  	
   

  	
  85

  	
  %

  	
  8

  	
  %

  	
  8

  	
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  8

  	
  %

  	
  8

  	
  %

  	
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  3DBF4

  	
   

  	
  All

  	
   

  	
  85

  	
  %

  	
  8

  	
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  8

  	
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  3DBF5

  	
   

  	
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  85

  	
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  3DBF6

  	
   

  	
  All

  	
   

  	
  85

  	
  %

  	
  8

  	
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  8

  	
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  3DBF7

  	
   

  	
  All

  	
   

  	
  85

  	
  %

  	
  8

  	
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  8

  	
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  3DBH1

  	
   

  	
  All

  	
   

  	
  85

  	
  %

  	
  8

  	
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  8

  	
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  3DBH2

  	
   

  	
  All

  	
   

  	
  85

  	
  %

  	
  8

  	
  %

  	
  8

  	
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  8

  	
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  3DBH3

  	
   

  	
  All

  	
   

  	
  85

  	
  %

  	
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  8

  	
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  3DBH4

  	
   

  	
  All

  	
   

  	
  85

  	
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  8

  	
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  3DBH5

  	
   

  	
  All

  	
   

  	
  85

  	
  %

  	
  8

  	
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  8

  	
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  3DBH6

  	
   

  	
  All

  	
   

  	
  85

  	
  %

  	
  8

  	
  %

  	
  8

  	
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  8

  	
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  8

  	
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  8

  	
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  0

  	
  %

  



 

















 


	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  3DBH7

  	
   

  	
  All

  	
   

  	
  85

  	
  %

  	
  8

  	
  %

  	
  8

  	
  %

  	
  8

  	
  %

  	
  8

  	
  %

  	
  8

  	
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  8

  	
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  8

  	
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  8

  	
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  8

  	
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  8

  	
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  3EDD

  	
   

  	
  All

  	
   

  	
  85

  	
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  8

  	
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  8

  	
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  8

  	
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  3HHW

  	
   

  	
  All

  	
   

  	
  0

  	
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  3IPW

  	
   

  	
  All

  	
   

  	
  0

  	
  %

  	
  0

  	
  %

  	
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  3IWB

  	
   

  	
  All

  	
   

  	
  3

  	
  %

  	
  3

  	
  %

  	
  3

  	
  %

  	
  3

  	
  %

  	
  3

  	
  %

  	
  3

  	
  %

  	
  3

  	
  %

  	
  3

  	
  %

  	
  3

  	
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  3

  	
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  3

  	
  %

  	
  3

  	
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  UL*

  	
   

  	
  3FU0P

  	
   

  	
  All

  	
   

  	
  86

  	
  %

  	
  7.5

  	
  %

  	
  7.5

  	
  %

  	
  4

  	
  %

  	
  4

  	
  %

  	
  1

  	
  %

  	
  1

  	
  %

  	
  1

  	
  %

  	
  1

  	
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  1

  	
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  1

  	
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  3FU1P

  	
   

  	
  All

  	
   

  	
  86

  	
  %

  	
  7.5

  	
  %

  	
  7.5

  	
  %

  	
  4

  	
  %

  	
  4

  	
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  1

  	
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  1

  	
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  1

  	
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  1

  	
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  1

  	
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  3FU2P

  	
   

  	
  All

  	
   

  	
  86

  	
  %

  	
  7.5

  	
  %

  	
  7.5

  	
  %

  	
  4

  	
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  1

  	
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  3FU3P

  	
   

  	
  All

  	
   

  	
  86

  	
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  7.5

  	
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  3FU4P

  	
   

  	
  All

  	
   

  	
  86

  	
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  3FU8P

  	
   

  	
  All

  	
   

  	
  86

  	
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  7.5

  	
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  3JUlP

  	
   

  	
  All

  	
   

  	
  86

  	
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  7.5

  	
  %

  	
  7.5

  	
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  4

  	
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  1

  	
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  3JU2P

  	
   

  	
  All

  	
   

  	
  86

  	
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  7.5

  	
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  7.5

  	
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  3JU3P

  	
   

  	
  All

  	
   

  	
  86

  	
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  7.5

  	
  %

  	
  7.5

  	
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  86

  	
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  3JU5P

  	
   

  	
  All

  	
   

  	
  86

  	
  %

  	
  7.5

  	
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  7.5

  	
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  1

  	
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  3JU6P

  	
   

  	
  All

  	
   

  	
  86

  	
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  7.5

  	
  %

  	
  7.5

  	
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  3JU8P

  	
   

  	
  All

  	
   

  	
  86

  	
  %

  	
  7.5

  	
  %

  	
  7.5

  	
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  4

  	
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  1

  	
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  AE05

  	
   

  	
  0-79

  	
   

  	
  35

  	
  %

  	
  5

  	
  %

  	
  5

  	
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  5

  	
  %

  	
  5

  	
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  0

  	
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  0

  	
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  0

  	
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  0

  	
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  %

  	
  0

  	
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  0

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
  80

  	
   

  	
  30

  	
  %

  	
  5

  	
  %

  	
  5

  	
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  5

  	
  %

  	
  5

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
  85

  	
   

  	
  25

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  
	
   

  	
   

  	
  AE10

  	
   

  	
  0-79

  	
   

  	
  35

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
  80

  	
   

  	
  30

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
  85

  	
   

  	
  25

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  
	
   

  	
   

  	
  AESP

  	
   

  	
  0-79

  	
   

  	
  35

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
  80

  	
   

  	
  30

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
  85

  	
   

  	
  25

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  
	
   

  	
   

  	
  AEWL

  	
   

  	
  0-79

  	
   

  	
  35

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
  80

  	
   

  	
  30

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  
	
   

  	
   

  	
   

  	
   

  	
  85

  	
   

  	
  25

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  5

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  	
  0

  	
  %

  



 






*For UL, AE05, AE10, AESP, AEWL the same
commisson schedule applies for both target and excess premium. All other plans
have 5% commission for excess premium.


 

















 


Schedule
4.9


 


MONTHLY
SETTLEMENT REPORTS


 


4.9-1















 


First Allmerica Financial Life
Insurance Company (Reinsurer)


Sch 4.9 - Monthly Reinsurance
Settlement Statemen


For the Month Ending


Jan-09


 


Pre - Transition Date


 


	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  (TRAD)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  COMB LOB

  	
   

  	
  (TRAD)
  Whole

  	
   

  	
  (TRAD)
  Term

  	
   

  	
  Universal

  	
   

  	
  (SR)
  Senior

  	
   

  	
   

  	
   

  	
  (AE
  & AEII)

  	
   

  	
  (Grp)
  Group

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  TOTALS

  	
   

  	
  Life

  	
   

  	
  Life

  	
   

  	
  Life/ISWL

  	
   

  	
  Life

  	
   

  	
  (GR) GRL
  Life

  	
   

  	
  Asset
  Enhancer

  	
   

  	
  Life

  	
   

  	
  (ANN)
  Annuity

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  Total

  	
   

  	
  Total

  	
   

  	
  Total

  	
   

  	
  Total

  	
   

  	
  Total

  	
   

  	
  Total

  	
   

  	
  Total

  	
   

  	
  Total

  	
   

  
	
   

  	
   

  	
  Collected
  Premiums

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  A

  	
   

  	
  FY Premium Collected:

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  B

  	
   

  	
  RNL Premium
  Collected

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  C

  	
   

  	
  Total
  Collected Premium (with waiver) (A+B

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Plus
  Assumed Reinsurance Premium

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  D

  	
   

  	
  FY Premium
  Collected:

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  E

  	
   

  	
  RNL Premium
  Collected

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  F

  	
   

  	
  Total
  Collected Assumed Reinsurance Premium (D+E

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Less
  Inuring Reinsurance Premium

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  G

  	
   

  	
  FY Premium
  Collected:

  	
   

  	
   

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  H

  	
   

  	
  RNL Premium
  Collected

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  I

  	
   

  	
  Total
  Inuring Reinsurance Premium (G+H

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  J

  	
   

  	
  Net
  Total Premium (C+F-I)

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Policy
  Benefits

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  K

  	
   

  	
  Death Claims
  (including any interest)

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  L

  	
   

  	
  Surrenders Paid

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  M

  	
   

  	
  Waiver of Premium
  Benefits

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  N

  	
   

  	
  Claim Exp:
  Investigation Fees / Medical Record Fees

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  O

  	
   

  	
  Total
  Policy Benefits Paid (K + L+M+N)

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Plus
  Assumed Reinsurance Policy Benefit

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  P

  	
   

  	
  Death Claims
  (including any interest)

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  Q

  	
   

  	
  Surrenders Paid

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  R

  	
   

  	
  Waiver of Premium
  Benefits

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  S

  	
   

  	
  Claim Exp:
  Investigation Fees / Medical Record Fees

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  T

  	
   

  	
  Total
  Assumed Reinsurance Policy Benefits Paid (P+Q+R+S

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Less
  Inuring Reinsurance Policy Benefits

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  U

  	
   

  	
  Death Claims
  (including any interest)

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  V

  	
   

  	
  Surrenders Paid

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  W

  	
   

  	
  Waiver of Premium
  Benefits

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  X

  	
   

  	
  Claim Exp:
  Investigation Fees / Medical Record Fees

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  Y

  	
   

  	
  Total
  Inuring Reinsurance Policy Benefits Paid, Payable or Provide (U+V+W+X)

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Z

  	
   

  	
  Net
  Total Policy Benfits (O+T-Y

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Less
  Payments Relating to Commission (per schedule 4.6

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  AA

  	
   

  	
  FY Commissions

  	
   

  	
   

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AB

  	
   

  	
  RNL Commissions

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AC

  	
   

  	
  Total
  Payments Relating to Commission (AA+AB

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Plus
  Inuring Reinsurance Allowance Payments

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  AD

  	
   

  	
  FY Reins
  Allowance—Comm & Exp Allowances

  	
   

  	
   

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AE

  	
   

  	
  Single Reins
  Allowance—Comm & Exp Allowances

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AF

  	
   

  	
  RNL Reins
  Allowance—Comm & Exp Allowances

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AG

  	
   

  	
  Renewal
  Reins Allowance—Comm & Exp Allowances Paid, Payable or Provided (AD+AE+AF)

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Less
  Policy Servicing Fee

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Number of days in
  month

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  # Policies
  Inforce Begining of Month

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  AH

  	
   

  	
  Policy Servicing
  Fee per Sched 2.3 of ASA (41*Days in Month/365)

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Less
  Premium Tax

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  AI

  	
   

  	
  Premium Taxes
  (2.5% Direct Collected Prem)

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Plus
  Uncollectible Reinsurance Recoverables (Assumed or Inuring

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  AJ

  	
   

  	
  Plus Change in
  Reinsurance Recoverables Not Admitted**

  	
   

  	
   

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  AK

  	
   

  	
  Net
  Due to (from) Commonwealth (J - Z - AC +AG-AH-AI+AJ

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  



 






	
  *

  	
  For purposes of this 
  calculation, the Inuring Reinsurance shall mean “Reinsurance Coverage”
  (as defined in the coinsurance agreement)

  
	
  **

  	
  Reinsurance recoverables (including reinsurance
  allowances) due greater than 90 days are not admitted; for purposes of
  calculation, months change due to new not admitted or receipt of payment
  previously not admitted

  



 















 


First Allmerica Financial Life
Insurance Company (Reinsurer)


Sch 4.9 - Monthly Reinsurance
Settlement Statement


For the Month Ending:


Jan-09


 


Post - Transition Date


 


	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  (TRAD)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  COMB LOB

  	
   

  	
  (TRAD) Whole

  	
   

  	
  (TRAD) Term

  	
   

  	
  Universal

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  (AE & AEII)

  	
   

  	
  (Grp) Group

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  TOTALS

  	
   

  	
  Life

  	
   

  	
  Life

  	
   

  	
  Life/ISWL

  	
   

  	
  (SR) Senior Life

  	
   

  	
  (GR) GRL Life

  	
   

  	
  Asset Enhancer

  	
   

  	
  Life

  	
   

  	
  (ANN) Annuity

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  Total

  	
   

  	
  Total

  	
   

  	
  Total

  	
   

  	
  Total

  	
   

  	
  Total

  	
   

  	
  Total

  	
   

  	
  Total

  	
   

  	
  Total

  	
   

  
	
   

  	
   

  	
  Collected Premiums

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  A

  	
   

  	
  FY Premium Collected:

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  B

  	
   

  	
  RNL Premium Collected

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  C

  	
   

  	
  Total Collected Premium
  (with waiver) (A+B)

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Plus Assumed Reinsurance
  Premium

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  D

  	
   

  	
  FY Premium Collected:

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  E

  	
   

  	
  RNL Premium Collected

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  F

  	
   

  	
  Total Collected Assumed
  Reinsurance Premium (D+E)

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Less Inuring Reinsurance
  Premium

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  G

  	
   

  	
  FY Premium Collected:

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  H

  	
   

  	
  RNL Premium Collected

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  I

  	
   

  	
  Total Inuring
  Reinsurance Premium (G+H)

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  J

  	
   

  	
  Net Total Premium
  (C+F-I)

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Policy Benefits

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  K

  	
   

  	
  Death Claims (including any interest)

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  L

  	
   

  	
  Surrenders Paid

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  M

  	
   

  	
  Waiver of Premium Benefits

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  N

  	
   

  	
  Claim Exp: Investigation Fees / Medical
  Record Fees

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  O

  	
   

  	
  Total Policy Benefits
  Paid (K + L+M+N)

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Plus Assumed Reinsurance
  Policy Benefits

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  P

  	
   

  	
  Death Claims (including any interest)

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  Q

  	
   

  	
  Surrenders Paid

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  R

  	
   

  	
  Waiver of Premium Benefits

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  S

  	
   

  	
  Claim Exp: Investigation Fees / Medical
  Record Fees

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  T

  	
   

  	
  Total Assumed
  Reinsurance Policy Benefits Paid (P+Q+R+S)

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Less Inuring Reinsurance
  Policy Benefits *

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  U

  	
   

  	
  Death Claims (including any interest)

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  V

  	
   

  	
  Surrenders Paid

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  W

  	
   

  	
  Waiver of Premium Benefits

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  X

  	
   

  	
  Claim Exp: Investigation Fees / Medical
  Record Fees

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  Y

  	
   

  	
  Total Inuring
  Reinsurance Policy Benefits Paid, Payable or Provided (U+V+W+X)

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Z

  	
   

  	
  Net Total Policy Benfits
  (O+T-Y)

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Less Payments Relating
  to Commission (per schedule 4.6)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  AA

  	
   

  	
  FY Commissions

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AB

  	
   

  	
  RNL Commissions

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AC

  	
   

  	
  Total Payments Relating
  to Commission (AA+AB)

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Plus Inuring Reinsurance
  Allowance Payments*

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  AD

  	
   

  	
  FY Reins Allowance—Comm & Exp
  Allowances

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AE

  	
   

  	
  Single Reins Allowance—Comm & Exp
  Allowances

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AF

  	
   

  	
  RNL Reins Allowance—Comm & Exp
  Allowances

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AG

  	
   

  	
  Renewal Reins Allowance—Comm
  & Exp Allowances Paid, Payable or Provided (AD+AE+AF)

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Less Premium Tax

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  AH

  	
   

  	
  Premium Taxes ( 2.5% Direct Collected
  Prem)

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Plus Uncollectible
  Reinsurance Recoverables (Assumed or Inuring)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  AI

  	
   

  	
  Plus Change in Reinsurance Recoverables
  Not Admitted** (pos is incr NotAdmit)

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  AJ

  	
   

  	
  Net Due to (from)
  Universal American ( AC+AH-AI) (positive to UA)

  	
   

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  	
  —

  	
   calc

  



 






	
  *

  	
  For purposes of this  calculation, the Inuring Reinsurance shall
  mean "Reinsurance Coverage" (as defined in the coinsurance
  agreement)

  
	
  **

  	
  Reinsurance recoverables (including
  reinsurance allowances) due greater than 90 days are not admitted; for
  purposes of calculation, months change due to new not admitted or receipt of
  payment previously not admitted

  



 














 


Post - Transition Date


 


	
   

  	
   

  	
   

  	
   

  	
  COMB

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  (TRAD)

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  LOB

  	
   

  	
  (TRAD)

  	
   

  	
   

  	
   

  	
  (TRAD)

  	
   

  	
  Universal

  	
   

  	
   

  	
   

  	
  (SR)

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  TOTALS

  	
   

  	
  Whole Life

  	
   

  	
   

  	
   

  	
  Term Life

  	
   

  	
  Life/ISWL

  	
   

  	
   

  	
   

  	
  Senior Life

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  Total

  	
   

  	
  Total

  	
   

  	
  REALIC

  	
   

  	
  Total

  	
   

  	
  Total

  	
   

  	
  REALIC

  	
   

  	
  Total

  	
   

  
	
   

  	
   

  	
  Less Inuring Reinsurance Allowance

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  X

  	
   

  	
  FY Rein Allow - Comm/Exp

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  Y

  	
   

  	
  FY Ren Allow - App/Pol Fee

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  Z

  	
   

  	
  FY Rein Allow - Per Pol Isd NB

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AA

  	
   

  	
  FY Rein Allow - Per Rid Isd NB

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AB

  	
   

  	
  FY Rein Allow - Per Tel Interv

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AC

  	
   

  	
  FY Rein Allow - Per 1K issued

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AD

  	
   

  	
  FY Rein Allow - %Prm NB

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AE

  	
   

  	
  FY Rein Allow - %Prm MKTG

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AF

  	
   

  	
  FY Rein Allow - % Prm Prem Tax

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AG

  	
   

  	
  FY Rein Allow - %Prm Netwk Fee

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AH

  	
   

  	
  FY Rein Allow - %Prm Maint

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AI

  	
   

  	
  FY Rein Allow - %Prm Care Advi

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AJ

  	
   

  	
  FY Rein Allow - %Clm Pd Admin

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AK

  	
   

  	
  FY Rein Allow - Per Pol Inf

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AL

  	
   

  	
  SGL Rein Allow - Comm/Exp

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AM

  	
   

  	
  SGL Rein Allow - App'Pol Fee

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AN

  	
   

  	
  SGL Rein Allow - Per Pol Issd

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AO

  	
   

  	
  SGL Rein Allow - Per Rid Issd

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AP

  	
   

  	
  SGL Rein Allow - %Prm NB

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AQ

  	
   

  	
  SGL Rein Allow - %Prm MKTG

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AR

  	
   

  	
  SGL Rein Allow - Prm Prm Tax

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AS

  	
   

  	
  SGL Rein Allow - %Prm Maint

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AT

  	
   

  	
  SGL Rein Allow - %Clm Pd Adm

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AU

  	
   

  	
  SGL Rein Allow - Per Pol Inf

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AV

  	
   

  	
  RNL Rein Allow - Comm/Exp

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AW

  	
   

  	
  RNL Rein Allow - Per 1K Inf

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AX

  	
   

  	
  RNL Rein Allow - %Prm Prm Tax

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AY

  	
   

  	
  RNL Rein Allow - %Prm Ntwk Fee

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  AZ

  	
   

  	
  RNL Rein Allow - %Prm Maint

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  BA

  	
   

  	
  RNL Rein Allow - %Prm Care Adv

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  BB

  	
   

  	
  RNL Rein Allow - %Clm Pd Admin

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  BC

  	
   

  	
  RNL Rein Allow - Per Pol Inf

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  BD

  	
   

  	
  RNL Rein Allow - DAC Tax

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  BE

  	
   

  	
  Disabilitiy Income

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  BF

  	
   

  	
  Comm/Exp Allow Reins Assmd-FY

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  BG

  	
   

  	
  Comm/Exp Allow Reins Assmd-Sgl

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  BH

  	
   

  	
  Comm/Exp Allow Reins Assmd-Ren

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  BI

  	
   

  	
  Exp Allow - Acquisition

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  BJ

  	
   

  	
  Exp Allow - Marketing

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  BK

  	
   

  	
  Exp Allow - Maintenance

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  BL

  	
   

  	
  Prem Tax Allow Assmd - 1Yr

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  BM

  	
   

  	
  Prem Tax Allow Assmd - Rnl

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  
	
  BN

  	
   

  	
  Total Ceding Commission
  ( Sum (X : BM) )

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
  —

  	
   

  



 

















 


	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  (AE &

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  AEII)

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  (GR) GRL

  	
   

  	
  Asset

  	
   

  	
   

  	
   

  	
  (Grp)

  	
   

  	
  (ANN)

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  Life

  	
   

  	
  Enhancer

  	
   

  	
   

  	
   

  	
  Group Life

  	
   

  	
  Annuity

  	
   

  	
  50%

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
  REALIC

  	
   

  	
  Total

  	
   

  	
  Total

  	
   

  	
  REALIC

  	
   

  	
  Total

  	
   

  	
  Total

  	
   

  	
  REALIC

  	
   

  
	
   

  	
   

  	
  Less Inuring Reinsurance Allowance

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  X

  	
   

  	
  FY Rein Allow - Comm/Exp

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  Y

  	
   

  	
  FY Ren Allow - App/Pol Fee

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  Z

  	
   

  	
  FY Rein Allow - Per Pol Isd NB

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AA

  	
   

  	
  FY Rein Allow - Per Rid Isd NB

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AB

  	
   

  	
  FY Rein Allow - Per Tel Interv

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AC

  	
   

  	
  FY Rein Allow - Per 1K issued

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AD

  	
   

  	
  FY Rein Allow - %Prm NB

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AE

  	
   

  	
  FY Rein Allow - %Prm MKTG

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AF

  	
   

  	
  FY Rein Allow - % Prm Prem Tax

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AG

  	
   

  	
  FY Rein Allow - %Prm Netwk Fee

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AH

  	
   

  	
  FY Rein Allow - %Prm Maint

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AI

  	
   

  	
  FY Rein Allow - %Prm Care Advi

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AJ

  	
   

  	
  FY Rein Allow - %Clm Pd Admin

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AK

  	
   

  	
  FY Rein Allow - Per Pol Inf

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AL

  	
   

  	
  SGL Rein Allow - Comm/Exp

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AM

  	
   

  	
  SGL Rein Allow - App'Pol Fee

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AN

  	
   

  	
  SGL Rein Allow - Per Pol Issd

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AO

  	
   

  	
  SGL Rein Allow - Per Rid Issd

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AP

  	
   

  	
  SGL Rein Allow - %Prm NB

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AQ

  	
   

  	
  SGL Rein Allow - %Prm MKTG

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AR

  	
   

  	
  SGL Rein Allow - Prm Prm Tax

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AS

  	
   

  	
  SGL Rein Allow - %Prm Maint

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AT

  	
   

  	
  SGL Rein Allow - %Clm Pd Adm

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AU

  	
   

  	
  SGL Rein Allow - Per Pol Inf

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AV

  	
   

  	
  RNL Rein Allow - Comm/Exp

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AW

  	
   

  	
  RNL Rein Allow - Per 1K Inf

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AX

  	
   

  	
  RNL Rein Allow - %Prm Prm Tax

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AY

  	
   

  	
  RNL Rein Allow - %Prm Ntwk Fee

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  AZ

  	
   

  	
  RNL Rein Allow - %Prm Maint

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  BA

  	
   

  	
  RNL Rein Allow - %Prm Care Adv

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  BB

  	
   

  	
  RNL Rein Allow - %Clm Pd Admin

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  BC

  	
   

  	
  RNL Rein Allow - Per Pol Inf

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  BD

  	
   

  	
  RNL Rein Allow - DAC Tax

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  BE

  	
   

  	
  Disabilitiy Income

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  BF

  	
   

  	
  Comm/Exp Allow Reins Assmd-FY

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  BG

  	
   

  	
  Comm/Exp Allow Reins Assmd-Sgl

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  BH

  	
   

  	
  Comm/Exp Allow Reins Assmd-Ren

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  BI

  	
   

  	
  Exp Allow - Acquisition

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  BJ

  	
   

  	
  Exp Allow - Marketing

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  BK

  	
   

  	
  Exp Allow - Maintenance

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  BL

  	
   

  	
  Prem Tax Allow Assmd - 1Yr

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  BM

  	
   

  	
  Prem Tax Allow Assmd - Rnl

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  
	
  BN

  	
   

  	
  Total Ceding Commission
  ( Sum (X : BM) )

  	
   

  	
   

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  



 














 


Exhibit A


 


POLICY FORMS AND PLAN CODES, SUM OF ALL RESERVE ITEMS


 


A-1

















 


American Progressive (as of 12/31/2008)


 


5A


 


	
  Company

  	
   

  	
  Plan
  Code

  	
   

  	
  Amount
  Inforce

  	
   

  	
  Stat
  Reserve

  	
   

  	
  Deficiency
  Reserve

  	
   

  	
  Stat +
  Deficiency Reserve

  	
   

  	
  Count

  	
   

  	
  Type

  	
   

  	
  Wilton
  Coverage

  	
   

  
	
  003

  	
   

  	
  003CT0111 XN

  	
   

  	
  450,000

  	
   

  	
  56,109

  	
   

  	
  5,451

  	
   

  	
  61,560

  	
   

  	
  2

  	
   

  	
  UL/ISWL

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003CT5111 XN

  	
   

  	
  569,061

  	
   

  	
  298,244

  	
   

  	
  1,088

  	
   

  	
  299,332

  	
   

  	
  5

  	
   

  	
  UL/ISWL

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003CTL110 XN

  	
   

  	
  203,139

  	
   

  	
  846

  	
   

  	
  1,039

  	
   

  	
  1,885

  	
   

  	
  4

  	
   

  	
  UL/ISWL

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003CTL111 XN

  	
   

  	
  1,057,673

  	
   

  	
  7,919

  	
   

  	
  4,277

  	
   

  	
  12,196

  	
   

  	
  20

  	
   

  	
  UL/ISWL

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003CTLJ11 XN

  	
   

  	
  125,000

  	
   

  	
  284

  	
   

  	
  0

  	
   

  	
  284

  	
   

  	
  4

  	
   

  	
  UL/ISWL

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003TT1111 XN

  	
   

  	
  60,722

  	
   

  	
  37,856

  	
   

  	
  0

  	
   

  	
  37,856

  	
   

  	
  2

  	
   

  	
  UL/ISWL

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAA141 XN

  	
   

  	
  5,165,379

  	
   

  	
  491,483

  	
   

  	
  0

  	
   

  	
  491,483

  	
   

  	
  16

  	
   

  	
  UL/ISWL

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAA151 XN

  	
   

  	
  11,110,796

  	
   

  	
  1,055,685

  	
   

  	
  0

  	
   

  	
  1,055,685

  	
   

  	
  172

  	
   

  	
  UL/ISWL

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAB151 XN

  	
   

  	
  2,288,975

  	
   

  	
  218,406

  	
   

  	
  0

  	
   

  	
  218,406

  	
   

  	
  23

  	
   

  	
  UL/ISWL

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAB241 XN

  	
   

  	
  1,632,400

  	
   

  	
  167,446

  	
   

  	
  0

  	
   

  	
  167,446

  	
   

  	
  12

  	
   

  	
  UL/ISWL

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAB251 XN

  	
   

  	
  6,609,652

  	
   

  	
  511,467

  	
   

  	
  0

  	
   

  	
  511,467

  	
   

  	
  93

  	
   

  	
  UL/ISWL

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAC241 XN

  	
   

  	
  7,517,778

  	
   

  	
  504,287

  	
   

  	
  18,436

  	
   

  	
  522,722

  	
   

  	
  53

  	
   

  	
  UL/ISWL

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAC24L XN

  	
   

  	
  625,000

  	
   

  	
  32,271

  	
   

  	
  951

  	
   

  	
  33,222

  	
   

  	
  5

  	
   

  	
  UL/ISWL

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAC251 XN

  	
   

  	
  50,574,265

  	
   

  	
  2,643,515

  	
   

  	
  81,185

  	
   

  	
  2,724,700

  	
   

  	
  709

  	
   

  	
  UL/ISWL

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAC25L XN

  	
   

  	
  409,000

  	
   

  	
  37,249

  	
   

  	
  747

  	
   

  	
  37,997

  	
   

  	
  6

  	
   

  	
  UL/ISWL

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAD111 XN

  	
   

  	
  33,500,327

  	
   

  	
  5,339,794

  	
   

  	
  0

  	
   

  	
  5,339,794

  	
   

  	
  439

  	
   

  	
  UL/ISWL

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAE111 XN

  	
   

  	
  26,330,675

  	
   

  	
  4,855,272

  	
   

  	
  0

  	
   

  	
  4,855,272

  	
   

  	
  352

  	
   

  	
  UL/ISWL

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAE211 XN

  	
   

  	
  15,835,672

  	
   

  	
  1,992,757

  	
   

  	
  0

  	
   

  	
  1,992,757

  	
   

  	
  229

  	
   

  	
  UL/ISWL

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UBD111 XN

  	
   

  	
  462,072

  	
   

  	
  81,441

  	
   

  	
  0

  	
   

  	
  81,441

  	
   

  	
  13

  	
   

  	
  UL/ISWL

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UBE111 XN

  	
   

  	
  259,000

  	
   

  	
  11,591

  	
   

  	
  0

  	
   

  	
  11,591

  	
   

  	
  2

  	
   

  	
  UL/ISWL

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UBE211 XN

  	
   

  	
  756,397

  	
   

  	
  89,004

  	
   

  	
  0

  	
   

  	
  89,004

  	
   

  	
  29

  	
   

  	
  UL/ISWL

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
  165,542,983

  	
   

  	
  18,432,926

  	
   

  	
  113,174

  	
   

  	
  18,546,100

  	
   

  	
  2,190

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Adjustments

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
  165,542,983

  	
   

  	
  18,432,926

  	
   

  	
  113,174

  	
   

  	
  18,546,100

  	
   

  	
  2,190

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  ok

  	
   

  	
  ok

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Company

  	
   

  	
  Plan
  Code

  	
   

  	
  Amount
  Inforce

  	
   

  	
  Stat
  Reserve

  	
   

  	
  Deficiency
  Reserve

  	
   

  	
  Stat +
  Deficiency Reserve

  	
   

  	
  Count

  	
   

  	
  Type

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003BF1111 PF40XN

  	
   

  	
  2,696,000

  	
   

  	
  23,209

  	
   

  	
  0

  	
   

  	
  23,209

  	
   

  	
  14

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003BF1111 PF60XN

  	
   

  	
  4,239,300

  	
   

  	
  59,064

  	
   

  	
  0

  	
   

  	
  59,064

  	
   

  	
  35

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003BF111A PF40XN

  	
   

  	
  150,000

  	
   

  	
  899

  	
   

  	
  0

  	
   

  	
  899

  	
   

  	
  1

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003BF131A PF60XN

  	
   

  	
  450,000

  	
   

  	
  18,814

  	
   

  	
  4,551

  	
   

  	
  23,364

  	
   

  	
  3

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003BH111A PF50XN

  	
   

  	
  5,490,000

  	
   

  	
  80,639

  	
   

  	
  1,326

  	
   

  	
  81,965

  	
   

  	
  42

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003BH1211 PF60XN

  	
   

  	
  3,050,000

  	
   

  	
  65,118

  	
   

  	
  12,269

  	
   

  	
  77,387

  	
   

  	
  20

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003BH121A PF50XN

  	
   

  	
  300,000

  	
   

  	
  8,677

  	
   

  	
  79

  	
   

  	
  8,755

  	
   

  	
  3

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003BH121A PF60XN

  	
   

  	
  14,992,800

  	
   

  	
  358,656

  	
   

  	
  48,214

  	
   

  	
  406,870

  	
   

  	
  116

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003BH1311 PF60XN

  	
   

  	
  2,840,886

  	
   

  	
  80,310

  	
   

  	
  8,561

  	
   

  	
  88,871

  	
   

  	
  30

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003DBS111 XN

  	
   

  	
  10,000

  	
   

  	
  91

  	
   

  	
  0

  	
   

  	
  91

  	
   

  	
  1

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003DDB111 XN

  	
   

  	
  291,000

  	
   

  	
  634

  	
   

  	
  177

  	
   

  	
  811

  	
   

  	
  4

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003DDB11A XN

  	
   

  	
  165,000

  	
   

  	
  361

  	
   

  	
  0

  	
   

  	
  361

  	
   

  	
  2

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003DDC111 XN

  	
   

  	
  575,000

  	
   

  	
  1,388

  	
   

  	
  2,950

  	
   

  	
  4,338

  	
   

  	
  3

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003DDD111 XN

  	
   

  	
  285,000

  	
   

  	
  1,260

  	
   

  	
  763

  	
   

  	
  2,022

  	
   

  	
  2

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003DDE111 XN

  	
   

  	
  856,500

  	
   

  	
  12,072

  	
   

  	
  7,707

  	
   

  	
  19,778

  	
   

  	
  8

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003HMB0N1 XN

  	
   

  	
  40,000

  	
   

  	
  11,314

  	
   

  	
  0

  	
   

  	
  11,314

  	
   

  	
  4

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003HWA1N1 XN

  	
   

  	
  5,000

  	
   

  	
  197

  	
   

  	
  0

  	
   

  	
  197

  	
   

  	
  1

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003JFB111 XN

  	
   

  	
  228,000

  	
   

  	
  533

  	
   

  	
  0

  	
   

  	
  533

  	
   

  	
  4

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003JFB11A XN

  	
   

  	
  125,000

  	
   

  	
  166

  	
   

  	
  0

  	
   

  	
  166

  	
   

  	
  2

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003JFC111 XN

  	
   

  	
  230,000

  	
   

  	
  836

  	
   

  	
  0

  	
   

  	
  836

  	
   

  	
  3

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003JFD111 XN

  	
   

  	
  112,000

  	
   

  	
  1,235

  	
   

  	
  0

  	
   

  	
  1,235

  	
   

  	
  2

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003JFE111 XN

  	
   

  	
  796,500

  	
   

  	
  11,040

  	
   

  	
  0

  	
   

  	
  11,040

  	
   

  	
  11

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003MC1111 XN

  	
   

  	
  2,000

  	
   

  	
  367

  	
   

  	
  0

  	
   

  	
  367

  	
   

  	
  1

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003MH1131 XN

  	
   

  	
  68,000

  	
   

  	
  13,874

  	
   

  	
  0

  	
   

  	
  13,874

  	
   

  	
  4

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003MH1231 XN

  	
   

  	
  420,500

  	
   

  	
  92,179

  	
   

  	
  0

  	
   

  	
  92,179

  	
   

  	
  22

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003ML1221 XN

  	
   

  	
  1,896,000

  	
   

  	
  318,655

  	
   

  	
  0

  	
   

  	
  318,655

  	
   

  	
  271

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003ML1231 XN

  	
   

  	
  601,074

  	
   

  	
  67,100

  	
   

  	
  0

  	
   

  	
  67,100

  	
   

  	
  102

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003ML1241 XN

  	
   

  	
  189,371

  	
   

  	
  33,529

  	
   

  	
  0

  	
   

  	
  33,529

  	
   

  	
  170

  	
   

  	
  Traditional

  	
   

  	
  Wilton

  	
   

  
	
  003

  	
   

  	
  003ML2221 XN

  	
   

  	
  1,189,595

  	
   

  	
  185,061

  	
   

  	
  0

  	
   

  	
  185,061

  	
   

  	
  169

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003ML2231 XN

  	
   

  	
  700,859

  	
   

  	
  68,853

  	
   

  	
  0

  	
   

  	
  68,853

  	
   

  	
  95

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003ML2232 XN

  	
   

  	
  36,000

  	
   

  	
  3,675

  	
   

  	
  0

  	
   

  	
  3,675

  	
   

  	
  6

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003ML2241 XN

  	
   

  	
  245,667

  	
   

  	
  39,107

  	
   

  	
  0

  	
   

  	
  39,107

  	
   

  	
  288

  	
   

  	
  Traditional

  	
   

  	
  Wilton

  	
   

  
	
  003

  	
   

  	
  003ML2242 XN

  	
   

  	
  23,293

  	
   

  	
  2,205

  	
   

  	
  0

  	
   

  	
  2,205

  	
   

  	
  29

  	
   

  	
  Traditional

  	
   

  	
  Wilton

  	
   

  
	
  003

  	
   

  	
  003MLP221 XN

  	
   

  	
  5,000

  	
   

  	
  1,693

  	
   

  	
  0

  	
   

  	
  1,693

  	
   

  	
  1

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003PCT1L1 XN

  	
   

  	
  16,600

  	
   

  	
  10,614

  	
   

  	
  1,442

  	
   

  	
  12,056

  	
   

  	
  1

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003PML1L1 XN

  	
   

  	
  730

  	
   

  	
  521

  	
   

  	
  0

  	
   

  	
  521

  	
   

  	
  2

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003PML1LN XN

  	
   

  	
  3,899

  	
   

  	
  3,115

  	
   

  	
  0

  	
   

  	
  3,115

  	
   

  	
  2

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003PML2L1 XN

  	
   

  	
  17,430

  	
   

  	
  7,797

  	
   

  	
  0

  	
   

  	
  7,797

  	
   

  	
  7

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003PML2LN XN

  	
   

  	
  47,208

  	
   

  	
  33,391

  	
   

  	
  0

  	
   

  	
  33,391

  	
   

  	
  38

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003PML4L1 XN

  	
   

  	
  201,862

  	
   

  	
  133,923

  	
   

  	
  0

  	
   

  	
  133,923

  	
   

  	
  180

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003PML5L1 XN

  	
   

  	
  12,498

  	
   

  	
  8,658

  	
   

  	
  0

  	
   

  	
  8,658

  	
   

  	
  38

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003PML5L2 XN

  	
   

  	
  4,412

  	
   

  	
  3,059

  	
   

  	
  0

  	
   

  	
  3,059

  	
   

  	
  5

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003PML6L1 XN

  	
   

  	
  856

  	
   

  	
  561

  	
   

  	
  0

  	
   

  	
  561

  	
   

  	
  28

  	
   

  	
  Traditional

  	
   

  	
  Wilton

  	
   

  
	
  003

  	
   

  	
  003PML6L2 XN

  	
   

  	
  25

  	
   

  	
  16

  	
   

  	
  0

  	
   

  	
  16

  	
   

  	
  1

  	
   

  	
  Traditional

  	
   

  	
  Wilton

  	
   

  
	
  003

  	
   

  	
  003PWA2N1 XN

  	
   

  	
  634

  	
   

  	
  599

  	
   

  	
  0

  	
   

  	
  599

  	
   

  	
  2

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003PWA3N1 XN

  	
   

  	
  4,463

  	
   

  	
  1,807

  	
   

  	
  0

  	
   

  	
  1,807

  	
   

  	
  5

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003PWA5N1 XN

  	
   

  	
  3,088

  	
   

  	
  2,572

  	
   

  	
  0

  	
   

  	
  2,572

  	
   

  	
  6

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003PWA6N1 XN

  	
   

  	
  2,840

  	
   

  	
  2,553

  	
   

  	
  0

  	
   

  	
  2,553

  	
   

  	
  8

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RCBH1A XN

  	
   

  	
  357,000

  	
   

  	
  893

  	
   

  	
  0

  	
   

  	
  893

  	
   

  	
  40

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RCCL11 XN

  	
   

  	
  10,000

  	
   

  	
  6

  	
   

  	
  0

  	
   

  	
  6

  	
   

  	
  1

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RCU100 XN

  	
   

  	
  385,000

  	
   

  	
  963

  	
   

  	
  0

  	
   

  	
  963

  	
   

  	
  77

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RCU200 XN

  	
   

  	
  124,000

  	
   

  	
  310

  	
   

  	
  0

  	
   

  	
  310

  	
   

  	
  28

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RCW111 XN

  	
   

  	
  1,000

  	
   

  	
  3

  	
   

  	
  0

  	
   

  	
  3

  	
   

  	
  1

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RFU200 XN

  	
   

  	
  21,000

  	
   

  	
  1,644

  	
   

  	
  0

  	
   

  	
  1,644

  	
   

  	
  10

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RIBH1A XN

  	
   

  	
  3,906,000

  	
   

  	
  16,630

  	
   

  	
  0

  	
   

  	
  16,630

  	
   

  	
  41

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RIU140 XN

  	
   

  	
  380,000

  	
   

  	
  4,593

  	
   

  	
  0

  	
   

  	
  4,593

  	
   

  	
  4

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RIU150 XN

  	
   

  	
  1,766,700

  	
   

  	
  15,782

  	
   

  	
  0

  	
   

  	
  15,782

  	
   

  	
  26

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RIU240 XN

  	
   

  	
  100,000

  	
   

  	
  357

  	
   

  	
  0

  	
   

  	
  357

  	
   

  	
  1

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RIU250 XN

  	
   

  	
  350,000

  	
   

  	
  3,827

  	
   

  	
  0

  	
   

  	
  3,827

  	
   

  	
  4

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAA143 XN

  	
   

  	
  250,000

  	
   

  	
  0

  	
   

  	
  0

  	
   

  	
  0

  	
   

  	
  1

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAA153 XN

  	
   

  	
  50,000

  	
   

  	
  0

  	
   

  	
  0

  	
   

  	
  0

  	
   

  	
  1

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAB243 XN

  	
   

  	
  650,000

  	
   

  	
  0

  	
   

  	
  0

  	
   

  	
  0

  	
   

  	
  3

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAC243 XN

  	
   

  	
  200,000

  	
   

  	
  0

  	
   

  	
  0

  	
   

  	
  0

  	
   

  	
  1

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAC253 XN

  	
   

  	
  506,000

  	
   

  	
  0

  	
   

  	
  0

  	
   

  	
  0

  	
   

  	
  6

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAD113 XN

  	
   

  	
  442,242

  	
   

  	
  0

  	
   

  	
  0

  	
   

  	
  0

  	
   

  	
  8

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAE113 XN

  	
   

  	
  312,474

  	
   

  	
  0

  	
   

  	
  0

  	
   

  	
  0

  	
   

  	
  9

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAE213 XN

  	
   

  	
  171,900

  	
   

  	
  0

  	
   

  	
  0

  	
   

  	
  0

  	
   

  	
  7

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WA1211 XN

  	
   

  	
  2,400

  	
   

  	
  1,465

  	
   

  	
  0

  	
   

  	
  1,465

  	
   

  	
  1

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WA1311 XN

  	
   

  	
  4,800

  	
   

  	
  1,413

  	
   

  	
  0

  	
   

  	
  1,413

  	
   

  	
  1

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WA2111 XN

  	
   

  	
  2,239

  	
   

  	
  1,739

  	
   

  	
  0

  	
   

  	
  1,739

  	
   

  	
  1

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WA2211 XN

  	
   

  	
  57,000

  	
   

  	
  26,147

  	
   

  	
  0

  	
   

  	
  26,147

  	
   

  	
  4

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WA3111 XN

  	
   

  	
  5,000

  	
   

  	
  2,813

  	
   

  	
  0

  	
   

  	
  2,813

  	
   

  	
  1

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  



 

















 


	
  003

  	
   

  	
  003WA3211 XN

  	
   

  	
  8,000

  	
   

  	
  4,938

  	
   

  	
  0

  	
   

  	
  4,938

  	
   

  	
  2

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WA4111 XN

  	
   

  	
  100,000

  	
   

  	
  7,296

  	
   

  	
  0

  	
   

  	
  7,296

  	
   

  	
  2

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WA4131 XN

  	
   

  	
  80,000

  	
   

  	
  24,708

  	
   

  	
  0

  	
   

  	
  24,708

  	
   

  	
  3

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WA413N XN

  	
   

  	
  365,000

  	
   

  	
  163,764

  	
   

  	
  0

  	
   

  	
  163,764

  	
   

  	
  66

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WA4231 XN

  	
   

  	
  165,500

  	
   

  	
  45,104

  	
   

  	
  0

  	
   

  	
  45,104

  	
   

  	
  21

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WA423N XN

  	
   

  	
  54,000

  	
   

  	
  24,750

  	
   

  	
  0

  	
   

  	
  24,750

  	
   

  	
  12

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WA433N XN

  	
   

  	
  3,703,301

  	
   

  	
  1,264,881

  	
   

  	
  0

  	
   

  	
  1,264,881

  	
   

  	
  617

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WA5221 XN

  	
   

  	
  79,026,041

  	
   

  	
  13,236,156

  	
   

  	
  231,849

  	
   

  	
  13,468,005

  	
   

  	
  9,797

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WA5231 XN

  	
   

  	
  35,882,300

  	
   

  	
  3,420,032

  	
   

  	
  211

  	
   

  	
  3,420,242

  	
   

  	
  4,442

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WA5232 XN

  	
   

  	
  447,500

  	
   

  	
  40,591

  	
   

  	
  0

  	
   

  	
  40,591

  	
   

  	
  62

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WA5241 XN

  	
   

  	
  59,423,460

  	
   

  	
  1,817,977

  	
   

  	
  560

  	
   

  	
  1,818,537

  	
   

  	
  7,037

  	
   

  	
  Traditional

  	
   

  	
  Wilton

  	
   

  
	
  003

  	
   

  	
  003WA5242 XN

  	
   

  	
  1,387,500

  	
   

  	
  30,093

  	
   

  	
  0

  	
   

  	
  30,093

  	
   

  	
  187

  	
   

  	
  Traditional

  	
   

  	
  Wilton

  	
   

  
	
  003

  	
   

  	
  003WA5321 XN

  	
   

  	
  467,000

  	
   

  	
  73,800

  	
   

  	
  2,387

  	
   

  	
  76,187

  	
   

  	
  87

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WA5331 XN

  	
   

  	
  108,000

  	
   

  	
  10,498

  	
   

  	
  0

  	
   

  	
  10,498

  	
   

  	
  18

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WA5341 XN

  	
   

  	
  81,000

  	
   

  	
  3,795

  	
   

  	
  0

  	
   

  	
  3,795

  	
   

  	
  8

  	
   

  	
  Traditional

  	
   

  	
  Wilton

  	
   

  
	
  003

  	
   

  	
  003WA5342 XN

  	
   

  	
  31,000

  	
   

  	
  263

  	
   

  	
  0

  	
   

  	
  263

  	
   

  	
  3

  	
   

  	
  Traditional

  	
   

  	
  Wilton

  	
   

  
	
  003

  	
   

  	
  003WB1111 XN

  	
   

  	
  35,500

  	
   

  	
  21,476

  	
   

  	
  0

  	
   

  	
  21,476

  	
   

  	
  9

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WD1221 XN

  	
   

  	
  3,000

  	
   

  	
  1,120

  	
   

  	
  0

  	
   

  	
  1,120

  	
   

  	
  1

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WE1111 XN

  	
   

  	
  28,000

  	
   

  	
  14,001

  	
   

  	
  0

  	
   

  	
  14,001

  	
   

  	
  3

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WG1111 XN

  	
   

  	
  19,957

  	
   

  	
  9,606

  	
   

  	
  0

  	
   

  	
  9,606

  	
   

  	
  4

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WI1111 XN

  	
   

  	
  15,000

  	
   

  	
  8,502

  	
   

  	
  0

  	
   

  	
  8,502

  	
   

  	
  2

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WK1111 XN

  	
   

  	
  5,000

  	
   

  	
  3,375

  	
   

  	
  10

  	
   

  	
  3,385

  	
   

  	
  1

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WS1161 XN

  	
   

  	
  9,917

  	
   

  	
  7,733

  	
   

  	
  0

  	
   

  	
  7,733

  	
   

  	
  2

  	
   

  	
  Traditional

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
  235,122,621

  	
   

  	
  22,085,036

  	
   

  	
  323,053

  	
   

  	
  22,408,089

  	
   

  	
  24,455

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Adjustments

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
  235,122,621

  	
   

  	
  22,085,036

  	
   

  	
  323,053

  	
   

  	
  22,408,089

  	
   

  	
  24,455

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  ok

  	
   

  	
  ok

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5B

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Company

  	
   

  	
  Plan
  Code

  	
   

  	
  Cash
  Value

  	
   

  	
  Stat
  Reserve

  	
   

  	
  Deficiency
  Reserve

  	
   

  	
  Stat +
  Deficiency Reserve

  	
   

  	
  Count

  	
   

  	
  Type

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FA11N1 XN

  	
   

  	
  143,593.02

  	
   

  	
  143,593.02

  	
   

  	
  —

  	
   

  	
  143,593

  	
   

  	
  1.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FA11Q1 XN

  	
   

  	
  167,464.06

  	
   

  	
  167,464.06

  	
   

  	
  —

  	
   

  	
  167,464

  	
   

  	
  8.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FA11T1 XN

  	
   

  	
  71,487.35

  	
   

  	
  71,487.35

  	
   

  	
  —

  	
   

  	
  71,487

  	
   

  	
  2.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FA13N1 XN

  	
   

  	
  100,421.55

  	
   

  	
  100,421.55

  	
   

  	
  —

  	
   

  	
  100,422

  	
   

  	
  6.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FA13Q1 XN

  	
   

  	
  877,038.99

  	
   

  	
  877,448.19

  	
   

  	
  —

  	
   

  	
  877,448

  	
   

  	
  82.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FA13T1 XN

  	
   

  	
  339,258.57

  	
   

  	
  339,258.57

  	
   

  	
  —

  	
   

  	
  339,259

  	
   

  	
  10.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FA71N1 XN

  	
   

  	
  51,501.39

  	
   

  	
  51,501.39

  	
   

  	
  —

  	
   

  	
  51,501

  	
   

  	
  3.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FA71Q1 XN

  	
   

  	
  170,382.31

  	
   

  	
  170,382.31

  	
   

  	
  —

  	
   

  	
  170,382

  	
   

  	
  11.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FA72N1 XN

  	
   

  	
  560,336.02

  	
   

  	
  571,356.18

  	
   

  	
  —

  	
   

  	
  571,356

  	
   

  	
  52.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FA72Q1 XN

  	
   

  	
  932,577.59

  	
   

  	
  933,962.53

  	
   

  	
  —

  	
   

  	
  933,963

  	
   

  	
  59.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FA74T1 XN

  	
   

  	
  43,726.47

  	
   

  	
  43,726.47

  	
   

  	
  —

  	
   

  	
  43,726

  	
   

  	
  2.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FA77Q1 XN

  	
   

  	
  14,987.47

  	
   

  	
  14,987.47

  	
   

  	
  —

  	
   

  	
  14,987

  	
   

  	
  1.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FA7AT1 XN

  	
   

  	
  658,633.49

  	
   

  	
  659,161.70

  	
   

  	
  —

  	
   

  	
  659,162

  	
   

  	
  28.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FA7BT1 XN

  	
   

  	
  12,121.02

  	
   

  	
  12,121.02

  	
   

  	
  —

  	
   

  	
  12,121

  	
   

  	
  2.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FD71N1 XN

  	
   

  	
  332,551.45

  	
   

  	
  340,212.19

  	
   

  	
  —

  	
   

  	
  340,212

  	
   

  	
  12.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FD71Q1 XN

  	
   

  	
  39,857.18

  	
   

  	
  41,039.51

  	
   

  	
  —

  	
   

  	
  41,040

  	
   

  	
  3.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FD71T1 XN

  	
   

  	
  3,493.05

  	
   

  	
  3,493.05

  	
   

  	
  —

  	
   

  	
  3,493

  	
   

  	
  1.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FD72N0 XN

  	
   

  	
  197,677.59

  	
   

  	
  203,862.93

  	
   

  	
  —

  	
   

  	
  203,863

  	
   

  	
  4.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FD72N1 XN

  	
   

  	
  10,745,263.00

  	
   

  	
  11,074,094.46

  	
   

  	
  —

  	
   

  	
  11,074,094

  	
   

  	
  242.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FD72Q0 XN

  	
   

  	
  290,793.60

  	
   

  	
  299,764.98

  	
   

  	
  —

  	
   

  	
  299,765

  	
   

  	
  1.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FD72Q1 XN

  	
   

  	
  5,488,562.49

  	
   

  	
  5,653,638.87

  	
   

  	
  —

  	
   

  	
  5,653,639

  	
   

  	
  170.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FG72N1 XN

  	
   

  	
  164,820.47

  	
   

  	
  167,699.22

  	
   

  	
  —

  	
   

  	
  167,699

  	
   

  	
  18.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FG72Q1 XN

  	
   

  	
  76,168.81

  	
   

  	
  77,255.96

  	
   

  	
  —

  	
   

  	
  77,256

  	
   

  	
  9.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FH10N1 XN

  	
   

  	
  226,038.17

  	
   

  	
  237,284.29

  	
   

  	
  —

  	
   

  	
  237,284

  	
   

  	
  13.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FH10NM XN

  	
   

  	
  52,701.07

  	
   

  	
  56,739.57

  	
   

  	
  —

  	
   

  	
  56,740

  	
   

  	
  1.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FH10Q1 XN

  	
   

  	
  56,169.98

  	
   

  	
  59,626.32

  	
   

  	
  —

  	
   

  	
  59,626

  	
   

  	
  8.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FHC0N1 XN

  	
   

  	
  28,889.82

  	
   

  	
  30,201.25

  	
   

  	
  —

  	
   

  	
  30,201

  	
   

  	
  5.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FHM0N1 XN

  	
   

  	
  61,952.35

  	
   

  	
  63,506.87

  	
   

  	
  —

  	
   

  	
  63,507

  	
   

  	
  2.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FHM0Q1 XN

  	
   

  	
  109,072.18

  	
   

  	
  111,570.87

  	
   

  	
  —

  	
   

  	
  111,571

  	
   

  	
  8.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FHP0N1 XN

  	
   

  	
  1,547,348.53

  	
   

  	
  1,591,758.93

  	
   

  	
  —

  	
   

  	
  1,591,759

  	
   

  	
  52.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FHP0NM XN

  	
   

  	
  91,914.89

  	
   

  	
  94,674.72

  	
   

  	
  —

  	
   

  	
  94,675

  	
   

  	
  1.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FHP0Q1 XN

  	
   

  	
  132,246.04

  	
   

  	
  135,876.34

  	
   

  	
  —

  	
   

  	
  135,876

  	
   

  	
  15.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FIN7N1 XN

  	
   

  	
  3,174,297.44

  	
   

  	
  3,194,913.50

  	
   

  	
  —

  	
   

  	
  3,194,914

  	
   

  	
  92.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FIN7NM XN

  	
   

  	
  58,171.16

  	
   

  	
  58,459.90

  	
   

  	
  —

  	
   

  	
  58,460

  	
   

  	
  2.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FIN7NQ XN

  	
   

  	
  37,916.39

  	
   

  	
  38,268.08

  	
   

  	
  —

  	
   

  	
  38,268

  	
   

  	
  2.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FIN7Q1 XN

  	
   

  	
  2,856,565.40

  	
   

  	
  2,876,905.39

  	
   

  	
  —

  	
   

  	
  2,876,905

  	
   

  	
  93.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FIN7QM XN

  	
   

  	
  26,056.17

  	
   

  	
  26,056.17

  	
   

  	
  —

  	
   

  	
  26,056

  	
   

  	
  1.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003FM72N1 XN

  	
   

  	
  105,355.26

  	
   

  	
  107,212.43

  	
   

  	
  —

  	
   

  	
  107,212

  	
   

  	
  10.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SA71N0 XN

  	
   

  	
  316,167.15

  	
   

  	
  317,127.74

  	
   

  	
  —

  	
   

  	
  317,128

  	
   

  	
  8.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SA71N1 XN

  	
   

  	
  19,455,265.98

  	
   

  	
  19,554,628.68

  	
   

  	
  —

  	
   

  	
  19,554,629

  	
   

  	
  365.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SA71Q0 XN

  	
   

  	
  269,431.77

  	
   

  	
  270,778.61

  	
   

  	
  —

  	
   

  	
  270,779

  	
   

  	
  3.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SA71Q1 XN

  	
   

  	
  9,659,165.46

  	
   

  	
  9,718,221.53

  	
   

  	
  —

  	
   

  	
  9,718,222

  	
   

  	
  176.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SG72N3 XN

  	
   

  	
  357,554.35

  	
   

  	
  362,977.35

  	
   

  	
  —

  	
   

  	
  362,977

  	
   

  	
  4.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SG72Q1 XN

  	
   

  	
  210,387.84

  	
   

  	
  214,610.05

  	
   

  	
  —

  	
   

  	
  214,610

  	
   

  	
  4.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SH10N1 XN

  	
   

  	
  178,898.33

  	
   

  	
  184,023.68

  	
   

  	
  —

  	
   

  	
  184,024

  	
   

  	
  7.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SH10Q1 XN

  	
   

  	
  68,044.34

  	
   

  	
  69,850.84

  	
   

  	
  —

  	
   

  	
  69,851

  	
   

  	
  3.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SHC0N1 XN

  	
   

  	
  89,131.91

  	
   

  	
  93,302.92

  	
   

  	
  —

  	
   

  	
  93,303

  	
   

  	
  2.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SHC0Q1 XN

  	
   

  	
  17,887.02

  	
   

  	
  18,716.31

  	
   

  	
  —

  	
   

  	
  18,716

  	
   

  	
  2.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SHM0N1 XN

  	
   

  	
  10,517.18

  	
   

  	
  10,914.57

  	
   

  	
  —

  	
   

  	
  10,915

  	
   

  	
  1.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SHP0N1 XN

  	
   

  	
  144,168.86

  	
   

  	
  148,922.53

  	
   

  	
  —

  	
   

  	
  148,923

  	
   

  	
  8.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SHP0NM XN

  	
   

  	
  61,588.02

  	
   

  	
  63,768.47

  	
   

  	
  —

  	
   

  	
  63,768

  	
   

  	
  3.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SHP0Q1 XN

  	
   

  	
  28,613.33

  	
   

  	
  29,479.80

  	
   

  	
  —

  	
   

  	
  29,480

  	
   

  	
  3.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SIN7N1 XN

  	
   

  	
  2,193,787.61

  	
   

  	
  2,210,322.91

  	
   

  	
  —

  	
   

  	
  2,210,323

  	
   

  	
  42.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SIN7NM XN

  	
   

  	
  111,790.13

  	
   

  	
  112,084.26

  	
   

  	
  —

  	
   

  	
  112,084

  	
   

  	
  1.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SIN7NQ XN

  	
   

  	
  27,973.71

  	
   

  	
  28,322.00

  	
   

  	
  —

  	
   

  	
  28,322

  	
   

  	
  2.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SIN7Q1 XN

  	
   

  	
  1,551,326.14

  	
   

  	
  1,563,133.45

  	
   

  	
  —

  	
   

  	
  1,563,133

  	
   

  	
  26.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SM72N2 XN

  	
   

  	
  35,000.00

  	
   

  	
  35,000.00

  	
   

  	
  —

  	
   

  	
  35,000

  	
   

  	
  2.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SM72N3 XN

  	
   

  	
  60,087.41

  	
   

  	
  61,432.53

  	
   

  	
  —

  	
   

  	
  61,433

  	
   

  	
  5.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP70N1 XN

  	
   

  	
  31,922.02

  	
   

  	
  31,922.02

  	
   

  	
  —

  	
   

  	
  31,922

  	
   

  	
  1.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP70Q1 XN

  	
   

  	
  213,151.07

  	
   

  	
  213,253.27

  	
   

  	
  —

  	
   

  	
  213,253

  	
   

  	
  8.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP71N1 XN

  	
   

  	
  5,270,354.87

  	
   

  	
  5,298,875.71

  	
   

  	
  —

  	
   

  	
  5,298,876

  	
   

  	
  89.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP71Q1 XN

  	
   

  	
  1,440,329.81

  	
   

  	
  1,442,001.09

  	
   

  	
  —

  	
   

  	
  1,442,001

  	
   

  	
  75.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP71T1 XN

  	
   

  	
  572,621.09

  	
   

  	
  592,132.57

  	
   

  	
  —

  	
   

  	
  592,133

  	
   

  	
  10.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP72N0 XN

  	
   

  	
  91,090.53

  	
   

  	
  97,800.35

  	
   

  	
  —

  	
   

  	
  97,800

  	
   

  	
  4.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP72N1 XN

  	
   

  	
  3,519,489.44

  	
   

  	
  3,670,530.73

  	
   

  	
  —

  	
   

  	
  3,670,531

  	
   

  	
  85.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP72N9 XN

  	
   

  	
  110,622.74

  	
   

  	
  141,242.89

  	
   

  	
  —

  	
   

  	
  141,243

  	
   

  	
  3.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP72Q1 XN

  	
   

  	
  2,204,701.87

  	
   

  	
  2,220,743.46

  	
   

  	
  —

  	
   

  	
  2,220,743

  	
   

  	
  65.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP73Q1 XN

  	
   

  	
  18,478.63

  	
   

  	
  18,478.63

  	
   

  	
  —

  	
   

  	
  18,479

  	
   

  	
  1.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  



 

















 


	
  003

  	
   

  	
  003SP74Q1 XN

  	
   

  	
  6,387.13

  	
   

  	
  6,387.13

  	
   

  	
  —

  	
   

  	
  6,387

  	
   

  	
  1.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP74T1 XN

  	
   

  	
  144,660.84

  	
   

  	
  144,660.84

  	
   

  	
  —

  	
   

  	
  144,661

  	
   

  	
  2.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP75Q1 XN

  	
   

  	
  138,854.81

  	
   

  	
  138,854.81

  	
   

  	
  —

  	
   

  	
  138,855

  	
   

  	
  4.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP77N1 XN

  	
   

  	
  79,096.76

  	
   

  	
  79,096.76

  	
   

  	
  —

  	
   

  	
  79,097

  	
   

  	
  1.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP77Q1 XN

  	
   

  	
  9,814.53

  	
   

  	
  9,814.53

  	
   

  	
  —

  	
   

  	
  9,815

  	
   

  	
  1.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP77T1 XN

  	
   

  	
  3,563.09

  	
   

  	
  3,563.09

  	
   

  	
  —

  	
   

  	
  3,563

  	
   

  	
  1.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP78N1 XN

  	
   

  	
  32,574.81

  	
   

  	
  32,574.81

  	
   

  	
  —

  	
   

  	
  32,575

  	
   

  	
  1.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP79N1 XN

  	
   

  	
  50,137.96

  	
   

  	
  50,984.20

  	
   

  	
  —

  	
   

  	
  50,984

  	
   

  	
  3.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP79Q1 XN

  	
   

  	
  159,302.94

  	
   

  	
  161,091.22

  	
   

  	
  —

  	
   

  	
  161,091

  	
   

  	
  2.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP7AT1 XN

  	
   

  	
  1,152,823.19

  	
   

  	
  1,169,450.02

  	
   

  	
  —

  	
   

  	
  1,169,450

  	
   

  	
  22.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP7BT1 XN

  	
   

  	
  86,379.63

  	
   

  	
  86,379.63

  	
   

  	
  —

  	
   

  	
  86,380

  	
   

  	
  2.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP7CT1 XN

  	
   

  	
  16,347.37

  	
   

  	
  16,347.37

  	
   

  	
  —

  	
   

  	
  16,347

  	
   

  	
  1.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP7DT1 XN

  	
   

  	
  44,134.83

  	
   

  	
  44,134.83

  	
   

  	
  —

  	
   

  	
  44,135

  	
   

  	
  1.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003SP7FT1 XN

  	
   

  	
  2,161,209.77

  	
   

  	
  2,167,259.94

  	
   

  	
  —

  	
   

  	
  2,167,260

  	
   

  	
  21.00

  	
   

  	
  Deferred Annuity

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
  82,452,248

  	
   

  	
  83,606,186

  	
   

  	
  —

  	
   

  	
  83,606,186

  	
   

  	
  2,103

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Adjustments

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
  82,452,248

  	
   

  	
  83,606,186

  	
   

  	
  —

  	
   

  	
  83,606,186

  	
   

  	
  2,103

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  ok

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5C

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Company

  	
   

  	
  Policy
  Number

  	
   

  	
   

  	
   

  	
  Stat
  Reserve

  	
   

  	
  Deficiency
  Reserve

  	
   

  	
  Stat +
  Deficiency Reserve

  	
   

  	
   

  	
   

  	
  Type

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0A5087859

  	
   

  	
   

  	
   

  	
  7,573

  	
   

  	
  —

  	
   

  	
  7,573

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0A5065782

  	
   

  	
   

  	
   

  	
  58,448

  	
   

  	
  —

  	
   

  	
  58,448

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0A5074192R

  	
   

  	
   

  	
   

  	
  20,754

  	
   

  	
  —

  	
   

  	
  20,754

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  503116

  	
   

  	
   

  	
   

  	
  16,908

  	
   

  	
  —

  	
   

  	
  16,908

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0A5075565

  	
   

  	
   

  	
   

  	
  2,718

  	
   

  	
  —

  	
   

  	
  2,718

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0A5078061

  	
   

  	
   

  	
   

  	
  5,158

  	
   

  	
  —

  	
   

  	
  5,158

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0A5071103R

  	
   

  	
   

  	
   

  	
  16,623

  	
   

  	
  —

  	
   

  	
  16,623

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0A5071391

  	
   

  	
   

  	
   

  	
  37,117

  	
   

  	
  —

  	
   

  	
  37,117

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0A5082386

  	
   

  	
   

  	
   

  	
  11,068

  	
   

  	
  —

  	
   

  	
  11,068

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0A5056598R

  	
   

  	
   

  	
   

  	
  131,138

  	
   

  	
  —

  	
   

  	
  131,138

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0A5069768

  	
   

  	
   

  	
   

  	
  78,149

  	
   

  	
  —

  	
   

  	
  78,149

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  503145

  	
   

  	
   

  	
   

  	
  32,328

  	
   

  	
  —

  	
   

  	
  32,328

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  503146

  	
   

  	
   

  	
   

  	
  21,540

  	
   

  	
  —

  	
   

  	
  21,540

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  503147

  	
   

  	
   

  	
   

  	
  3,433

  	
   

  	
  —

  	
   

  	
  3,433

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  502986

  	
   

  	
   

  	
   

  	
  9,330

  	
   

  	
  —

  	
   

  	
  9,330

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  503143

  	
   

  	
   

  	
   

  	
  21,566

  	
   

  	
  —

  	
   

  	
  21,566

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0A5065106

  	
   

  	
   

  	
   

  	
  47,855

  	
   

  	
  —

  	
   

  	
  47,855

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0A5091193

  	
   

  	
   

  	
   

  	
  68,247

  	
   

  	
  —

  	
   

  	
  68,247

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  502933

  	
   

  	
   

  	
   

  	
  8,978

  	
   

  	
  —

  	
   

  	
  8,978

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  502989

  	
   

  	
   

  	
   

  	
  4,991

  	
   

  	
  —

  	
   

  	
  4,991

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0A5065185

  	
   

  	
   

  	
   

  	
  54,422

  	
   

  	
  —

  	
   

  	
  54,422

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0A5074441

  	
   

  	
   

  	
   

  	
  2,882

  	
   

  	
  —

  	
   

  	
  2,882

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0A5074935

  	
   

  	
   

  	
   

  	
  17,704

  	
   

  	
  —

  	
   

  	
  17,704

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0PRA06212

  	
   

  	
   

  	
   

  	
  22,168

  	
   

  	
  —

  	
   

  	
  22,168

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  700995

  	
   

  	
   

  	
   

  	
  2,220

  	
   

  	
  —

  	
   

  	
  2,220

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  500491

  	
   

  	
   

  	
   

  	
  33,760

  	
   

  	
  —

  	
   

  	
  33,760

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  500609

  	
   

  	
   

  	
   

  	
  109,185

  	
   

  	
  —

  	
   

  	
  109,185

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0PR503284

  	
   

  	
   

  	
   

  	
  13,734

  	
   

  	
  —

  	
   

  	
  13,734

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0PR503304R

  	
   

  	
   

  	
   

  	
  15,691

  	
   

  	
  —

  	
   

  	
  15,691

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  502268

  	
   

  	
   

  	
   

  	
  21,915

  	
   

  	
  —

  	
   

  	
  21,915

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  503006

  	
   

  	
   

  	
   

  	
  27,781

  	
   

  	
  —

  	
   

  	
  27,781

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  700405

  	
   

  	
   

  	
   

  	
  19,166

  	
   

  	
  —

  	
   

  	
  19,166

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  502409

  	
   

  	
   

  	
   

  	
  26,005

  	
   

  	
  —

  	
   

  	
  26,005

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  503123

  	
   

  	
   

  	
   

  	
  13,714

  	
   

  	
  —

  	
   

  	
  13,714

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0A5078069

  	
   

  	
   

  	
   

  	
  35,696

  	
   

  	
  —

  	
   

  	
  35,696

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  502503

  	
   

  	
   

  	
   

  	
  17,815

  	
   

  	
  —

  	
   

  	
  17,815

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  500015

  	
   

  	
   

  	
   

  	
  92,462

  	
   

  	
  —

  	
   

  	
  92,462

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  501726

  	
   

  	
   

  	
   

  	
  23,567

  	
   

  	
  —

  	
   

  	
  23,567

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  501854

  	
   

  	
   

  	
   

  	
  35,244

  	
   

  	
  —

  	
   

  	
  35,244

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  501871

  	
   

  	
   

  	
   

  	
  12,455

  	
   

  	
  —

  	
   

  	
  12,455

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  502038

  	
   

  	
   

  	
   

  	
  40,550

  	
   

  	
  —

  	
   

  	
  40,550

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  503028

  	
   

  	
   

  	
   

  	
  49,134

  	
   

  	
  —

  	
   

  	
  49,134

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  700790

  	
   

  	
   

  	
   

  	
  7,561

  	
   

  	
  —

  	
   

  	
  7,561

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  501091

  	
   

  	
   

  	
   

  	
  55,394

  	
   

  	
  —

  	
   

  	
  55,394

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  502691

  	
   

  	
   

  	
   

  	
  6,061

  	
   

  	
  —

  	
   

  	
  6,061

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0PR503425

  	
   

  	
   

  	
   

  	
  4,635

  	
   

  	
  —

  	
   

  	
  4,635

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0PR503453

  	
   

  	
   

  	
   

  	
  39,879

  	
   

  	
  —

  	
   

  	
  39,879

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  500871

  	
   

  	
   

  	
   

  	
  6,684

  	
   

  	
  —

  	
   

  	
  6,684

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  500131

  	
   

  	
   

  	
   

  	
  5,289

  	
   

  	
  —

  	
   

  	
  5,289

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  500661

  	
   

  	
   

  	
   

  	
  2,627

  	
   

  	
  —

  	
   

  	
  2,627

  	
   

  	
   

  	
   

  	
  Payout Annuity

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  1,419,322

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Adjustments

  	
   

  	
   

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  1,419,322

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  ok

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5D

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Company

  	
   

  	
  Plan
  Code

  	
   

  	
  Amount
  Inforce

  	
   

  	
  Stat
  Reserve

  	
   

  	
  Deficiency
  Reserve

  	
   

  	
  Stat +
  Deficiency Reserve

  	
   

  	
  Count

  	
   

  	
  Type

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RABF11 XN

  	
   

  	
  125,000

  	
   

  	
  99

  	
   

  	
  —

  	
   

  	
  99

  	
   

  	
  2

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RABH1A XN

  	
   

  	
  750,000

  	
   

  	
  851

  	
   

  	
  —

  	
   

  	
  851

  	
   

  	
  7

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RACL11 XN

  	
   

  	
  934,139

  	
   

  	
  303

  	
   

  	
  —

  	
   

  	
  303

  	
   

  	
  15

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RAML11 XN

  	
   

  	
  1,023,500

  	
   

  	
  6,101

  	
   

  	
  —

  	
   

  	
  6,101

  	
   

  	
  138

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RAML31 XN

  	
   

  	
  430,000

  	
   

  	
  1,579

  	
   

  	
  —

  	
   

  	
  1,579

  	
   

  	
  54

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RAML41 XN

  	
   

  	
  1,268,500

  	
   

  	
  2,297

  	
   

  	
  —

  	
   

  	
  2,297

  	
   

  	
  187

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RAU100 XN

  	
   

  	
  2,389,000

  	
   

  	
  3,830

  	
   

  	
  —

  	
   

  	
  3,830

  	
   

  	
  32

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RAU200 XN

  	
   

  	
  1,700,000

  	
   

  	
  1,896

  	
   

  	
  —

  	
   

  	
  1,896

  	
   

  	
  15

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RAW111 XN

  	
   

  	
  31,574,800

  	
   

  	
  212,094

  	
   

  	
  —

  	
   

  	
  212,094

  	
   

  	
  3,630

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RAW211 XN

  	
   

  	
  25,000

  	
   

  	
  24

  	
   

  	
  —

  	
   

  	
  24

  	
   

  	
  2

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RAW311 XN

  	
   

  	
  7,000

  	
   

  	
  5

  	
   

  	
  —

  	
   

  	
  5

  	
   

  	
  2

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RAW411 XN

  	
   

  	
  10,000

  	
   

  	
  16

  	
   

  	
  —

  	
   

  	
  16

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RAW511 XN

  	
   

  	
  28,000

  	
   

  	
  22

  	
   

  	
  —

  	
   

  	
  22

  	
   

  	
  3

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RAW611 XN

  	
   

  	
  50,000

  	
   

  	
  76

  	
   

  	
  —

  	
   

  	
  76

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RAWA31 XN

  	
   

  	
  15,656,000

  	
   

  	
  67,445

  	
   

  	
  —

  	
   

  	
  67,445

  	
   

  	
  1,822

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RAWA41 XN

  	
   

  	
  28,222,000

  	
   

  	
  59,261

  	
   

  	
  —

  	
   

  	
  59,261

  	
   

  	
  3,239

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
  84,192,939

  	
   

  	
  355,898

  	
   

  	
  —

  	
   

  	
  355,898

  	
   

  	
  9,150

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Adjustments

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
  84,192,939

  	
   

  	
  355,898

  	
   

  	
  —

  	
   

  	
  355,898

  	
   

  	
  9,150

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  ok

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 














 


	
  5E

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  Company

  	
   

  	
  Plan Code

  	
   

  	
  Amount Inforce

  	
   

  	
  Stat Reserve

  	
   

  	
  Deficiency Reserve

  	
   

  	
  Stat + Deficiency Reserve

  	
   

  	
  Count

  	
   

  	
  Type

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RDBF21 XN

  	
   

  	
  1,000

  	
   

  	
  3

  	
   

  	
  —

  	
   

  	
  3

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RDBH1A XN

  	
   

  	
  4,650

  	
   

  	
  13

  	
   

  	
  —

  	
   

  	
  13

  	
   

  	
  7

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RDBH21 XN

  	
   

  	
  13,388

  	
   

  	
  37

  	
   

  	
  —

  	
   

  	
  37

  	
   

  	
  14

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RDDB21 XN

  	
   

  	
  500

  	
   

  	
  1

  	
   

  	
  —

  	
   

  	
  1

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RDDC21 XN

  	
   

  	
  500

  	
   

  	
  1

  	
   

  	
  —

  	
   

  	
  1

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RDDD21 XN

  	
   

  	
  760

  	
   

  	
  2

  	
   

  	
  —

  	
   

  	
  2

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RDDE21 XN

  	
   

  	
  1,320

  	
   

  	
  4

  	
   

  	
  —

  	
   

  	
  4

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RDU100 XN

  	
   

  	
  10,000

  	
   

  	
  2,849

  	
   

  	
  —

  	
   

  	
  2,849

  	
   

  	
  6

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RDU200 XN

  	
   

  	
  35,590

  	
   

  	
  10,138

  	
   

  	
  —

  	
   

  	
  10,138

  	
   

  	
  37

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RDX111 XN

  	
   

  	
  500

  	
   

  	
  1

  	
   

  	
  —

  	
   

  	
  1

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RDX211 XN

  	
   

  	
  4,245

  	
   

  	
  12

  	
   

  	
  —

  	
   

  	
  12

  	
   

  	
  3

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
  72,453

  	
   

  	
  13,062

  	
   

  	
  —

  	
   

  	
  13,062

  	
   

  	
  73

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Adjustments

  	
   

  	
   

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
  72,453

  	
   

  	
  13,062

  	
   

  	
  —

  	
   

  	
  13,062

  	
   

  	
  73

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  ok

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Company

  	
   

  	
  Plan
  Code

  	
   

  	
  Amount
  Inforce

  	
   

  	
  Stat
  Reserve

  	
   

  	
  Deficiency
  Reserve

  	
   

  	
  Stat +
  Deficiency Reserve

  	
   

  	
  Count

  	
   

  	
  Type

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RWBF11 XN

  	
   

  	
  15,412

  	
   

  	
  3,211

  	
   

  	
  —

  	
   

  	
  3,211

  	
   

  	
  17

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RWBH1A XN

  	
   

  	
  42,791

  	
   

  	
  9,881

  	
   

  	
  —

  	
   

  	
  9,881

  	
   

  	
  136

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RWDDB1 XN

  	
   

  	
  1,703

  	
   

  	
  174

  	
   

  	
  —

  	
   

  	
  174

  	
   

  	
  5

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RWDDC1 XN

  	
   

  	
  663

  	
   

  	
  132

  	
   

  	
  —

  	
   

  	
  132

  	
   

  	
  2

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RWDDD1 XN

  	
   

  	
  387

  	
   

  	
  87

  	
   

  	
  —

  	
   

  	
  87

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RWDDE1 XN

  	
   

  	
  1,566

  	
   

  	
  282

  	
   

  	
  —

  	
   

  	
  282

  	
   

  	
  4

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RWJFB1 XN

  	
   

  	
  1,116

  	
   

  	
  16

  	
   

  	
  —

  	
   

  	
  16

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RWJFD1 XN

  	
   

  	
  799

  	
   

  	
  123

  	
   

  	
  —

  	
   

  	
  123

  	
   

  	
  2

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RWJFE1 XN

  	
   

  	
  1,859

  	
   

  	
  322

  	
   

  	
  —

  	
   

  	
  322

  	
   

  	
  6

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RWRCW1 XN

  	
   

  	
  35

  	
   

  	
  41

  	
   

  	
  —

  	
   

  	
  41

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RWRNT1 XN

  	
   

  	
  180

  	
   

  	
  20

  	
   

  	
  —

  	
   

  	
  20

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RWU100 XN

  	
   

  	
  3,824

  	
   

  	
  395

  	
   

  	
  —

  	
   

  	
  395

  	
   

  	
  3

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RWWA21 XN

  	
   

  	
  182

  	
   

  	
  20

  	
   

  	
  —

  	
   

  	
  20

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RWWA41 XN

  	
   

  	
  67

  	
   

  	
  73

  	
   

  	
  —

  	
   

  	
  73

  	
   

  	
  2

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RWWB11 XN

  	
   

  	
  24

  	
   

  	
  11

  	
   

  	
  —

  	
   

  	
  11

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RWWE11 XN

  	
   

  	
  206

  	
   

  	
  66

  	
   

  	
  —

  	
   

  	
  66

  	
   

  	
  2

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003RWWI11 XN

  	
   

  	
  144

  	
   

  	
  41

  	
   

  	
  —

  	
   

  	
  41

  	
   

  	
  1

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
  70,960

  	
   

  	
  14,894

  	
   

  	
  —

  	
   

  	
  14,894

  	
   

  	
  186

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Adjustments

  	
   

  	
   

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
  70,960

  	
   

  	
  14,894

  	
   

  	
  —

  	
   

  	
  14,894

  	
   

  	
  186

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  ok

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5F

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Company

  	
   

  	
  Plan Code

  	
   

  	
  Amount Inforce

  	
   

  	
  Stat Reserve

  	
   

  	
  Deficiency Reserve

  	
   

  	
  Stat + Deficiency Reserve

  	
   

  	
  Count

  	
   

  	
  Type

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  101301

  	
   

  	
   

  	
   

  	
  2,885

  	
   

  	
  —

  	
   

  	
  2,885

  	
   

  	
   

  	
   

  	
  ULWP

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  104758

  	
   

  	
   

  	
   

  	
  1,762

  	
   

  	
  —

  	
   

  	
  1,762

  	
   

  	
   

  	
   

  	
  ULWP

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  105920

  	
   

  	
   

  	
   

  	
  6,571

  	
   

  	
  —

  	
   

  	
  6,571

  	
   

  	
   

  	
   

  	
  ULWP

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  107542

  	
   

  	
   

  	
   

  	
  9,399

  	
   

  	
  —

  	
   

  	
  9,399

  	
   

  	
   

  	
   

  	
  ULWP

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  107805

  	
   

  	
   

  	
   

  	
  5,624

  	
   

  	
  —

  	
   

  	
  5,624

  	
   

  	
   

  	
   

  	
  ULWP

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  800138

  	
   

  	
   

  	
   

  	
  5,253

  	
   

  	
  —

  	
   

  	
  5,253

  	
   

  	
   

  	
   

  	
  TermWP

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  800245

  	
   

  	
   

  	
   

  	
  8,794

  	
   

  	
  —

  	
   

  	
  8,794

  	
   

  	
   

  	
   

  	
  TermDIS

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  800046

  	
   

  	
   

  	
   

  	
  3,278

  	
   

  	
  —

  	
   

  	
  3,278

  	
   

  	
   

  	
   

  	
  TermWP

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  901526

  	
   

  	
   

  	
   

  	
  969

  	
   

  	
  —

  	
   

  	
  969

  	
   

  	
   

  	
   

  	
  TermDIS

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  9015261

  	
   

  	
   

  	
   

  	
  5,520

  	
   

  	
  —

  	
   

  	
  5,520

  	
   

  	
   

  	
   

  	
  TermWP

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  901938

  	
   

  	
   

  	
   

  	
  2,250

  	
   

  	
  —

  	
   

  	
  2,250

  	
   

  	
   

  	
   

  	
  TermWP

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0PR109258

  	
   

  	
   

  	
   

  	
  2,737

  	
   

  	
  —

  	
   

  	
  2,737

  	
   

  	
   

  	
   

  	
  ULDIS

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0PR1092581

  	
   

  	
   

  	
   

  	
  14,687

  	
   

  	
  —

  	
   

  	
  14,687

  	
   

  	
   

  	
   

  	
  ULWP

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0PR109259

  	
   

  	
   

  	
   

  	
  8,300

  	
   

  	
  —

  	
   

  	
  8,300

  	
   

  	
   

  	
   

  	
  ULWP

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  901525

  	
   

  	
   

  	
   

  	
  5,321

  	
   

  	
  —

  	
   

  	
  5,321

  	
   

  	
   

  	
   

  	
  TermWP

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0PR109350

  	
   

  	
   

  	
   

  	
  58,415

  	
   

  	
  —

  	
   

  	
  58,415

  	
   

  	
   

  	
   

  	
  ULDIS

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  901773

  	
   

  	
   

  	
   

  	
  4,886

  	
   

  	
  —

  	
   

  	
  4,886

  	
   

  	
   

  	
   

  	
  TermWP

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0PR109350

  	
   

  	
   

  	
   

  	
  11,083

  	
   

  	
  —

  	
   

  	
  11,083

  	
   

  	
   

  	
   

  	
  ULWP

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  107017

  	
   

  	
   

  	
   

  	
  103,141

  	
   

  	
  —

  	
   

  	
  103,141

  	
   

  	
   

  	
   

  	
  ULDIS

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  107017

  	
   

  	
   

  	
   

  	
  6,067

  	
   

  	
  —

  	
   

  	
  6,067

  	
   

  	
   

  	
   

  	
  ULWP

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0PR902786

  	
   

  	
   

  	
   

  	
  3,459

  	
   

  	
  —

  	
   

  	
  3,459

  	
   

  	
   

  	
   

  	
  ULWP

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  800046

  	
   

  	
   

  	
   

  	
  60,361

  	
   

  	
  —

  	
   

  	
  60,361

  	
   

  	
   

  	
   

  	
  TermDIS

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  0PR902786

  	
   

  	
   

  	
   

  	
  37,739

  	
   

  	
  —

  	
   

  	
  37,739

  	
   

  	
   

  	
   

  	
  ULDIS

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  000901536

  	
   

  	
   

  	
   

  	
  184

  	
   

  	
  —

  	
   

  	
  184

  	
   

  	
   

  	
   

  	
  TermWP

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  368,687

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Adjustments

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  368,687

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  ok

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5G

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Company

  	
   

  	
  Plan Code

  	
   

  	
  Amount Inforce

  	
   

  	
  Stat Reserve

  	
   

  	
  Deficiency Reserve

  	
   

  	
  Stat + Deficiency Reserve

  	
   

  	
  Count

  	
   

  	
  Type

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003BF131A PF60XN

  	
   

  	
  450,000.00

  	
   

  	
  18,813.50

  	
   

  	
  4,550.50

  	
   

  	
  23,364

  	
   

  	
  3.00

  	
   

  	
  TRAD DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003BH111A PF50XN

  	
   

  	
  1,475,000.00

  	
   

  	
  18,737.50

  	
   

  	
  1,325.50

  	
   

  	
  20,063

  	
   

  	
  11.00

  	
   

  	
  TRAD DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003BH1211 PF60XN

  	
   

  	
  2,540,000.00

  	
   

  	
  56,134.80

  	
   

  	
  12,269.20

  	
   

  	
  68,404

  	
   

  	
  13.00

  	
   

  	
  TRAD DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003BH121A PF50XN

  	
   

  	
  150,000.00

  	
   

  	
  2,213.00

  	
   

  	
  78.50

  	
   

  	
  2,292

  	
   

  	
  2.00

  	
   

  	
  TRAD DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003BH121A PF60XN

  	
   

  	
  10,933,800.00

  	
   

  	
  278,461.63

  	
   

  	
  48,214.11

  	
   

  	
  326,676

  	
   

  	
  65.00

  	
   

  	
  TRAD DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003BH1311 PF60XN

  	
   

  	
  1,201,286.00

  	
   

  	
  43,629.72

  	
   

  	
  8,560.89

  	
   

  	
  52,191

  	
   

  	
  10.00

  	
   

  	
  TRAD DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003DDB111 XN

  	
   

  	
  100,000.00

  	
   

  	
  219.00

  	
   

  	
  177.00

  	
   

  	
  396

  	
   

  	
  1.00

  	
   

  	
  TRAD DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003DDC111 XN

  	
   

  	
  575,000.00

  	
   

  	
  1,388.00

  	
   

  	
  2,949.75

  	
   

  	
  4,338

  	
   

  	
  3.00

  	
   

  	
  TRAD DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003DDD111 XN

  	
   

  	
  209,000.00

  	
   

  	
  332.31

  	
   

  	
  762.85

  	
   

  	
  1,095

  	
   

  	
  1.00

  	
   

  	
  TRAD DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003DDE111 XN

  	
   

  	
  751,500.00

  	
   

  	
  10,813.18

  	
   

  	
  7,706.54

  	
   

  	
  18,520

  	
   

  	
  6.00

  	
   

  	
  TRAD DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003PCT1L1 XN

  	
   

  	
  16,600.00

  	
   

  	
  10,613.67

  	
   

  	
  1,442.19

  	
   

  	
  12,056

  	
   

  	
  1.00

  	
   

  	
  TRAD DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WA5221 XN

  	
   

  	
  13,567,800.00

  	
   

  	
  2,632,384.26

  	
   

  	
  231,849.30

  	
   

  	
  2,864,234

  	
   

  	
  1,797.00

  	
   

  	
  TRAD DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WA5231 XN

  	
   

  	
  15,000.00

  	
   

  	
  1,765.41

  	
   

  	
  210.58

  	
   

  	
  1,976

  	
   

  	
  3.00

  	
   

  	
  TRAD DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WA5241 XN

  	
   

  	
  10,000.00

  	
   

  	
  358.60

  	
   

  	
  560.10

  	
   

  	
  919

  	
   

  	
  1.00

  	
   

  	
  TRAD DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WA5321 XN

  	
   

  	
  175,500.00

  	
   

  	
  26,905.45

  	
   

  	
  2,386.56

  	
   

  	
  29,292

  	
   

  	
  32.00

  	
   

  	
  TRAD DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003WK1111 XN

  	
   

  	
  5,000.00

  	
   

  	
  3,375.25

  	
   

  	
  9.55

  	
   

  	
  3,385

  	
   

  	
  1.00

  	
   

  	
  TRAD DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003CT0111 XN

  	
   

  	
  250000

  	
   

  	
  9366.68

  	
   

  	
  5451.06

  	
   

  	
  14,818

  	
   

  	
  1

  	
   

  	
  UL DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003CT5111 XN

  	
   

  	
  569061

  	
   

  	
  298243.57

  	
   

  	
  1087.94

  	
   

  	
  299,332

  	
   

  	
  5

  	
   

  	
  UL DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003CTL110 XN

  	
   

  	
  153139

  	
   

  	
  826.87

  	
   

  	
  1039.18

  	
   

  	
  1,866

  	
   

  	
  3

  	
   

  	
  UL DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003CTL111 XN

  	
   

  	
  275000

  	
   

  	
  1635.61

  	
   

  	
  4277.19

  	
   

  	
  5,913

  	
   

  	
  3

  	
   

  	
  UL DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAC241 XN

  	
   

  	
  5849385.93

  	
   

  	
  420078.52

  	
   

  	
  18435.53

  	
   

  	
  438,514

  	
   

  	
  37

  	
   

  	
  UL DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAC24L XN

  	
   

  	
  625000

  	
   

  	
  32271.17

  	
   

  	
  950.8

  	
   

  	
  33,222

  	
   

  	
  5

  	
   

  	
  UL DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAC251 XN

  	
   

  	
  28656280.63

  	
   

  	
  1266634.3

  	
   

  	
  81184.68

  	
   

  	
  1,347,819

  	
   

  	
  245

  	
   

  	
  UL DEFIC

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAC25L XN

  	
   

  	
  246000

  	
   

  	
  25966.67

  	
   

  	
  747.31

  	
   

  	
  26,714

  	
   

  	
  3

  	
   

  	
  UL DEFIC

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
  68,799,353

  	
   

  	
  5,161,169

  	
   

  	
  436,227

  	
   

  	
  5,597,395

  	
   

  	
  2,252

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Adjustments

  	
   

  	
   

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
  68,799,353

  	
   

  	
  5,161,169

  	
   

  	
  436,227

  	
   

  	
  5,597,395

  	
   

  	
  2,252

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  ok

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Company

  	
   

  	
  Plan Code

  	
   

  	
  Amount Inforce

  	
   

  	
  Stat Reserve

  	
   

  	
  Deficiency Reserve

  	
   

  	
  Stat + Deficiency Reserve

  	
   

  	
  Count

  	
   

  	
  Type

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003CTL111

  	
   

  	
  75,000

  	
   

  	
  564

  	
   

  	
  —

  	
   

  	
  564

  	
   

  	
  2

  	
   

  	
  SUBSTD

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAA151

  	
   

  	
  465,000

  	
   

  	
  2,691

  	
   

  	
  —

  	
   

  	
  2,691

  	
   

  	
  5

  	
   

  	
  SUBSTD

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAB151

  	
   

  	
  95,000

  	
   

  	
  695

  	
   

  	
  —

  	
   

  	
  695

  	
   

  	
  3

  	
   

  	
  SUBSTD

  	
   

  	
   

  	
   

  



 

















 


	
  003

  	
   

  	
  003UAB251

  	
   

  	
  328,900

  	
   

  	
  523

  	
   

  	
  —

  	
   

  	
  523

  	
   

  	
  3 

  	
   

  	
  SUBSTD

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAC251

  	
   

  	
  185,895

  	
   

  	
  1,122

  	
   

  	
  —

  	
   

  	
  1,122

  	
   

  	
  5 

  	
   

  	
  SUBSTD

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAD111

  	
   

  	
  351,502

  	
   

  	
  696

  	
   

  	
  —

  	
   

  	
  696

  	
   

  	
  5 

  	
   

  	
  SUBSTD

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAE111

  	
   

  	
  25,000

  	
   

  	
  76

  	
   

  	
  —

  	
   

  	
  76

  	
   

  	
  1 

  	
   

  	
  SUBSTD

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  003UAE211

  	
   

  	
  50,000

  	
   

  	
  280

  	
   

  	
  —

  	
   

  	
  280

  	
   

  	
  2 

  	
   

  	
  SUBSTD

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  BF1111

  	
   

  	
  494,000

  	
   

  	
  3,811

  	
   

  	
  —

  	
   

  	
  3,811

  	
   

  	
  4 

  	
   

  	
  SUBSTD

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  BH111A

  	
   

  	
  100,000

  	
   

  	
  53

  	
   

  	
  —

  	
   

  	
  53

  	
   

  	
  1 

  	
   

  	
  SUBSTD

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  BH121A

  	
   

  	
  700,000

  	
   

  	
  693

  	
   

  	
  —

  	
   

  	
  693

  	
   

  	
  4 

  	
   

  	
  SUBSTD

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  BH1311

  	
   

  	
  579,286

  	
   

  	
  830

  	
   

  	
  —

  	
   

  	
  830

  	
   

  	
  4 

  	
   

  	
  SUBSTD

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  DDB111

  	
   

  	
  50,000

  	
   

  	
  60

  	
   

  	
  —

  	
   

  	
  60

  	
   

  	
  1 

  	
   

  	
  SUBSTD

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  R2U110

  	
   

  	
  250,000

  	
   

  	
  48

  	
   

  	
  —

  	
   

  	
  48

  	
   

  	
  1 

  	
   

  	
  SUBSTD

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  UAA153

  	
   

  	
  50,000

  	
   

  	
  37

  	
   

  	
  —

  	
   

  	
  37

  	
   

  	
  1 

  	
   

  	
  SUBSTD

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
  3,799,583

  	
   

  	
  12,179

  	
   

  	
  —

  	
   

  	
  12,179

  	
   

  	
  42

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Adjustments

  	
   

  	
   

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
  —

  	
   

  	
  12,179

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Adjustments

  	
   

  	
   

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total
  5G

  	
   

  	
   

  	
   

  	
  3,799,583

  	
   

  	
  448,405

  	
   

  	
  —

  	
   

  	
  12,179

  	
   

  	
  42

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  s/b 12713 & 448940

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Reinsurance

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Company

  	
   

  	
  Name

  	
   

  	
  Amount Inforce

  	
   

  	
  Reserve Credit

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  Munich American Reassurance Co.

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  General Re Life Corp.

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  Canada Life Assurance Co. USB

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  Optimum Re Insurance Co.

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  Swiss Re Life & Health America Inc.

  	
   

  	
  1,709,489

  	
   

  	
  26,835

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  Swiss Re Life & Health America Inc.

  	
   

  	
  3,796,869

  	
   

  	
  91,574

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  Swiss Re Life & Health America Inc.

  	
   

  	
  2,428,151

  	
   

  	
  814,630

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  Swiss Re Life & Health America Inc.

  	
   

  	
  2,777,962

  	
   

  	
  16,983

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  Hannover Life Reassurance Co. of America

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  Hannover Life Reassurance Co. of America

  	
   

  	
  1,267,944

  	
   

  	
  17,146

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  Security Life of Denver Insurance Co.

  	
   

  	
  36,196,228

  	
   

  	
  226,189

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  Security Life of Denver Insurance Co.

  	
   

  	
  1,983,000

  	
   

  	
  11,490

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  National Security Life & Annuity Co.

  	
   

  	
  249,030

  	
   

  	
  3,544

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  Swiss Re Life & Health America Inc.

  	
   

  	
  10,521,668

  	
   

  	
  963,014

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  Swiss Re Life & Health America Inc.

  	
   

  	
  1,738,650

  	
   

  	
  27,262

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  Swiss Re Life & Health America Inc.

  	
   

  	
  6,286,250

  	
   

  	
  146,646

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  Swiss Re Life & Health America Inc.

  	
   

  	
  3,278,193

  	
   

  	
  89,801

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  Swiss Re Life & Health America Inc.

  	
   

  	
  12,123,667

  	
   

  	
  858,921

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  Swiss Re Life & Health America Inc.

  	
   

  	
  17,438,072

  	
   

  	
  62,225

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  Swiss Re Life & Health America Inc.

  	
   

  	
  6,203,500

  	
   

  	
  144,716

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  American National Insurance Co.

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  ReliaStar Life Insurance Co.

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  003

  	
   

  	
  Wilton Reassurance Co.

  	
   

  	
  115,308,134

  	
   

  	
  3,410,947

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
  223,306,807

  	
   

  	
  6,911,923

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Adjustments

  	
   

  	
   

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
  223,306,807

  	
   

  	
  6,911,923

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  ok

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
  PROGRESSIVE

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 


	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Exhibit

  	
   

  	
   

  	
   

  	
  Amount Inforce

  	
   

  	
  Statutory Reserve

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5A

  	
   

  	
   

  	
   

  	
  400,665,604

  	
   

  	
  40,517,963

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5B

  	
   

  	
   

  	
   

  	
  82,452,248

  	
   

  	
  85,025,508

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5C

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5D

  	
   

  	
   

  	
   

  	
  84,192,939

  	
   

  	
  355,898

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5E

  	
   

  	
   

  	
   

  	
  143,413

  	
   

  	
  27,956

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5F

  	
   

  	
   

  	
   

  	
  —

  	
   

  	
  368,687

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5G

  	
   

  	
   

  	
   

  	
  3,799,583

  	
   

  	
  448,405

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Adjustments

  	
   

  	
   

  	
   

  	
  1,819,000

  	
   

  	
  8,000

  	
   

  	
  Ex5

  	
   

  	
  ReserveBackup

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
  402,484,604

  	
   

  	
  126,752,416

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Actual

  	
   

  	
   

  	
   

  	
  402,485,000

  	
   

  	
  126,752,415

  	
   

  	
  126,752,415

  	
   

  	
  126,752,409

  	
   

  	
  (5

  	
  )

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total
  CEDED

  	
   

  	
  223,306,807

  	
   

  	
  6,911,923

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Adjustments

  	
   

  	
   

  	
   

  	
  —

  	
   

  	
  —

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total

  	
   

  	
   

  	
   

  	
  223,306,807

  	
   

  	
  6,911,923

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Actual

  	
   

  	
   

  	
   

  	
  223,306,807

  	
   

  	
  6,911,923

  	
   

  	
  6,911,923

  	
   

  	
  6,911,923

  	
   

  	
  0

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total
  NET

  	
   

  	
   

  	
   

  	
  179,177,798

  	
   

  	
  119,840,493

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Actual

  	
   

  	
   

  	
   

  	
  179,178,193

  	
   

  	
  119,840,492

  	
   

  	
  119,840,492

  	
   

  	
  119,840,486

  	
   

  	
  (5

  	
  )

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Wilton Coverage
  Adjustment

  	
   

  	
  38,436,045

  	
   

  	
  1,136,982

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Total After
  Wilton removed

  	
   

  	
  140,741,753

  	
   

  	
  118,703,511

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  



 

















 


Exhibit B


 


STATUTORY RESERVES AND LIABILITIES BY POLICY


 


The Ceding
Company sent the information on Exhibit B
to the Reinsurer via a CD data file on Friday, April 10, 2009. The
Reinsurer received the information on Monday, April 13. 2009.  


 


B-1

















 


Exhibit C


 


TRANSFERRED ASSETS


 


The Transferred Assets shall be within one of the following two
(2) categories:


 


1. Cash


 


2. United States Dollar-Denominated Securities issued or guaranteed by
the United States Treasury.


 


Valuation of
Assets


 


(a) By
5:00 p.m. on the fifth (5th) Business Day prior to the Closing Date,
the parties by mutual agreement shall designate certain Transferred Assets as “IDC  Assets”,
provided that IDC quotes prices
for such Transferred Assets. All Transferred Assets not designated as IDC
Assets shall be designated “Brokers Assets.”
If the parties cannot agree on the designation of any particular Transferred
Asset as an “IDC Asset”, such Transferred Asset shall be conclusively deemed to
be a Brokers Asset. The fair market value of each Transferred Asset that is an
IDC Asset and each Transferred Asset that is a Brokers Asset shall be
determined as follows:


 


(i) No later than 9:00 a.m. on the Business Day immediately prior
to the Closing Date, Reinsurer shall submit to IDC the CUSIP number (or other
unique identifier if CUSIP is not available) and face amount of each IDC Asset
and request that IDC provide in writing as promptly as practicable to the
Ceding Company and the Reinsurer each such Transferred Asset’s price (for the
given face amount) as of approximately 3:00 p.m. on such Business Day. The
price quoted by IDC shall be referred to as the “IDC Price”.


 


(ii) No later than 5:00 p.m. on the fourth (4th) Business Day prior to the
Closing Date, the Reinsurer shall submit simultaneously to each of the three
(3) Brokers the CUSIP number (or other unique identifier if CUSIP is not
available) and face amount of each Brokers Asset and request that each Broker
provide in writing as promptly as practicable to the Ceding Company and the
Reinsurer each such Transferred Asset’s price (for the given face amount), with
such price setting forth the bid value and ask value of each such Transferred
Asset as of approximately 3:00 p.m. on the Business Day immediately prior to
the Closing Date. The price quoted by each Broker for each Brokers Asset shall
be the average of such bid and ask price and shall be designated as the “Broker’s Quote” for each such Brokers
Asset.


 


(iii) The Reinsurer and the Ceding Company together shall review
the IDC Prices and Brokers’ Quotes for any errors and omissions or other
disagreements (together, “Disagreements”).
If the Reinsurer or the Ceding Company reasonably determines that there exists
any Disagreement, the Reinsurer and the Ceding Company shall immediately notify
IDC or the applicable Broker, as the case may be, and use their commercially
reasonable efforts to determine and resolve with the applicable party any such
Disagreement prior to the Closing, or as promptly as practicable after the
Closing, in accordance with the principles set forth in this Exhibit C.


 


C-1

















 


(b) The
fair market value of each IDC Asset shall be the IDC Price. The fair market
value of each Brokers Asset is the Broker’s Quote remaining for such asset
after discarding the highest and lowest Broker’s Quote for such asset. Such
fair market values for the IDC and Brokers Assets shall be referred to as the “Fair Market Value” of such asset.


 


(c) For
purposes of this Exhibit C:


 


(i) “Brokers” means the following brokers:
Citigroup, Merrill Lynch & Co. and JPMorgan Chase & Co.; provided, that, if any such broker does
not provide a Brokers Quote or hereafter becomes an Affiliate of the Reinsurer
or the Ceding Company, the parties shall mutually decide in good faith whether
to proceed without such Brokers Quote or to identify a mutually acceptable
replacement broker.


 


(ii) “IDC” means the pricing and quotation
service offered by Financial Time Interactive Data Corp.


 


C-2