Form 1120-L - U.s. Life Insurance Company Income Tax Return - 2014 Page 3

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3
Form 1120-L (2014)
Page
Schedule F
Increase (Decrease) in Reserves (section 807) and Company/Policyholder Share Percentage
(section 812) (see instructions)
(a) Beginning of tax year
(b) End of tax year
1
Life insurance reserves
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1
2
2
Unearned premiums and unpaid losses
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3
Supplementary contracts
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3
4
Dividend accumulations and other amounts .
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4
5
5
Advance premiums
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6
Special contingency reserves
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6
7
Add lines 1 through 6 .
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7
Increase (decrease) in reserves under section 807. Subtract line 7, column (a) from line 7, column (b)
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8
8
9
Gross investment income (Schedule B, line 13)
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9
10 a
Required interest on reserves under sections 807(c)(1), (3), (4), (5), and (6) (attach
10a
statement) .
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b
Deductible excess interest. Enter here and on lines 18b and 19 below
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10b
c
Deductible amounts credited to employee pension funds
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10c
d
10d
Deductible amounts credited to deferred annuities .
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e
Deductible interest on amounts left on deposit
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10e
f
Total policy interest. Add lines 10a through 10e. Enter here and on line 26 below
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10f
11
11
Subtract line 10f from line 9 .
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12
Life insurance company gross income (see instructions)
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12
13
Tax-exempt interest and the increase in policy cash value of section 264(f) policies as
13
defined in section 805(a)(4)(F). (Enter the sum of Schedule B, line 9 and line 10.) .
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14
Add lines 12 and 13 .
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14
15
15
Increase in reserves from line 8. (If a decrease in reserves, enter -0-.) .
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16
Subtract line 15 from line 14 .
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16
Investment income ratio. Divide line 11 by line 16. If zero or less, enter -0-
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17
17
18a
18a
Policyholder dividends paid or accrued
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b
Excess interest from line 10b
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18b
c
Premium adjustments
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18c
d
18d
Experience-rated refunds
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e
Deductible policyholder dividends. Add lines 18a through 18d. Enter here and on page 1, line 12
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18e
19
19
Deductible excess interest from line 10b .
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20
Deductible dividends on employee pension funds
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20
21
Deductible dividends on deferred annuities
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21
22
22
Deductible premium and mortality charges for contracts paying excess interest
23
Add lines 19 through 22 .
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23
24
Subtract line 23 from line 18e
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24
25
25
Investment portion of dividends. Line 17 times line 24
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26
Policy interest from line 10f .
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26
27
Policyholder share amount. Add lines 25 and 26 .
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27
28
28
Net investment income (see instructions) .
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29
Policyholder share amount from line 27
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29
30
Company share of net investment income. Subtract line 29 from line 28 .
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30
31
Total share percentage
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31
100%
32
Company share percentage. Divide line 30 by line 28. Enter here and on Schedule A, line 11
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32
%
33
Policyholders’ share percentage. Subtract line 32 from line 31 .
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33
%
34
Policyholders’ share of tax-exempt interest and the increase in policy cash value of section 264(f) policies as
34
defined in section 805(a)(4)(F). Multiply line 13 by line 33
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Net increase (decrease) in reserves. Subtract line 34 from line 8. If an increase, enter here and on page 1,
35
line 10. If a (decrease), enter here and on page 1, line 2 .
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35
1120-L
Form
(2014)

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