Form Dl-2 - Investment Privilege Excise Return For Domestic Life Insurance Companies - 2000 Page 2

Download a blank fillable Form Dl-2 - Investment Privilege Excise Return For Domestic Life Insurance Companies - 2000 in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete Form Dl-2 - Investment Privilege Excise Return For Domestic Life Insurance Companies - 2000 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

Schedule A. Income Apportionment

11a Mass. premiums (NAIC Annual Statement Schedule T, line 22, cols. 3, 4 & 5*) . . . . . . 1a

11b Premiums in jurisdictions where no insurance tax is paid (Schedule T, cols. 3, 4 & 5) 1b

12 Add lines 1a and 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

13 Total premiums (Schedule T, line 94, cols. 3, 4 & 5*) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

14 Adjustments to total premiums (from Schedule T, cols. 3, 4 and 5)

a Dividends to purchase paid-up additions and annuities (line 91). . . . . . . . . . . . . . . . 4a

b Dividends to shorten endowment or premium paying period (line 92). . . . . . . . . . . . 4b

c Considerations waived under contract provisions (line 93) . . . . . . . . . . . . . . . . . . . . 4c

d Add lines 4a through 4c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4d

15 Adjusted total premiums. Subtract line 4d from line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

16 Massachusetts premium apportionment percentage. Divide line 2 by line 5 . . . . $ ________________ × 9 = . . . . . . . . . . . 6

17 Massachusetts wages, salaries, commissions and other remuneration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

18 Total wages, salaries, commissions and other remuneration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

19 Massachusetts payroll apportionment percentage. Divide line 7 by line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10 Total apportionment percentage. Add line 6 and line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Massachusetts apportionment percentage. Divide line 10 by 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12 Applicable apportionment percentage (line 11 or .20, whichever is less). Enter here and in Schedule C, line 8 . . . . . . . . . . . 12

*Exclude premiums for company employees’ group plans, if included.

Schedule B. Dividends Deduction

11 Total dividends (Pro Forma 1120L, Schedule A, lines 2a through 2e, multiplied by Schedule C, line 3, Pro Forma 1120L). . . . 1

12 Dividends from Massachusetts corporate trusts included in line 1 (attach schedule) . . . 2

13 Dividends from non-wholly-owned DISCs included in line 1 (attach schedule) . . . . . . . . 3

14 Dividends, if less than 15% of voting stock owned, included in line 1:

a On common stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a

b On preferred stock. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b

15 Total taxable dividends. Add lines 2 through 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

16 Dividends deduction.* Subtract line 5 from line 1. Enter here and in Schedule C, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

*Attach schedule showing payers, amounts and percentage of voting stock owned by class of stock.

**Include separate account amounts in each line, if separately stated on Pro Forma 1120L.

Schedule C. Taxable Investment Income

11 Taxable investment income as shown in Schedule C, line 12, Pro Forma 1120L* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

12 State and municipal bond interest not included in line 1 (Schedule C, line 8b, Pro Forma 1120L). . . . . . . . . . . . . . . . . . . . . . . 2

13 Foreign, state or local income, franchise, excise, capital stock or premium taxes deducted from Federal

investment income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

14 Dividends received deduction (Schedule C, line 9f, Pro Forma 1120L) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❿4

15 Add lines 1 through 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

16 Dividends deduction (Schedule B, line 6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❿6

17 Income subject to apportionment. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❿7

18 Income apportionment percentage (Schedule A, line 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❿8

19 Massachusetts taxable investment income. Multiply line 7 by line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

*Companies to which Section 22D of Chapter 63 of the Massachusetts General Laws applies must attach a reconciliation if the amount shown on this line

differs from Schedule C, line 12, Pro Forma 1120L.

**Include separate account amounts in each line, if separately stated on Pro Forma 1120L.

Form DL-2