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SIGNIFICANT ACCOUNTING POLICIES (Tables) | 3 Months Ended
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Mar. 31, 2023
Accounting Policies [Abstract] |
Schedule of New Accounting Pronouncements and Changes in Accounting Principles | Adoption of New Accounting Pronouncements
Description | Effect on the Financial Statement or Other Significant Matters
ASU 2018-12: Financial Services - Insurance (Topic 944)
This ASU provides targeted improvements to existing recognition, measurement, presentation, and disclosure requirements for long-duration contracts issued by an insurance entity. The ASU primarily impacts four key areas, including: 1. Measurement of the liability for future policy benefits for traditional and limited payment contracts. The ASU requires companies to review, and if necessary, update cash flow assumptions at least annually for non-participating traditional and limited-payment insurance contracts. The ASU also prescribes the discount rate to be used in measuring the liability for future policy benefits for traditional and limited payment long-duration contracts. 2. Measurement of Market Risk Benefits (“MRBs”). MRBs, as defined under the ASU, will encompass certain GMxB features associated with variable annuity products and other general account annuities with other than nominal market risk. 3. Amortization of deferred acquisition costs. The ASU simplifies the amortization of deferred acquisition costs and other balances amortized in proportion to premiums, gross profits, or gross margins, requiring such balances to be amortized on a constant level basis over the expected term of the contracts. 4. Expanded footnote disclosures. The ASU requires additional disclosures including information about significant inputs, judgements, assumptions and methods used in measurement. | On January 1, 2023, the Company adopted the new accounting standard ASU 2018-12 using the modified retrospective approach, except for MRBs which will use the full retrospective approach. Refer to “Transition impact of ASU 2018-12, Financial Services- Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts” section within this note for further details.
The following table presents the effect of transition adjustment to total equity resulting from the adoption of ASU 2018-12 as of January 1, 2021:
| Retained Earnings |  | Accumulated Other Comprehensive Income |  |  |  | Total
| (in millions)
Liability for future policy benefits | $ | 30 |  |  | $ | (1,343) |  |  |  |  | $ | (1,313) |
Market risk benefits | (3,398) |  |  | (902) |  |  |  |  | (4,300) |
DAC | — |  |  | 1,548 |  |  |  |  | 1,548 |
Unearned revenue liability and sales inducement assets (1) | — |  |  | (166) |  |  |  |  | (166) |
Total transition adjustment before taxes | (3,368) |  |  | (863) |  |  |  |  | (4,231) |
Income taxes | 707 |  |  | 181 |  |  |  |  | 888 |
Total transition adjustment (net of taxes) | $ | (2,661) |  |  | $ | (682) |  |  |  |  | $ | (3,343) |
_______________ (1)Unearned revenue liability Included within liability for future policy benefits financial statement line item in the Consolidated Balance Sheet. Sales inducement assets are included in other assets in the consolidated balance sheets.
Schedule of Balance of and Changes in Liability for Future Policy Benefits | The following table summarizes the balance of and changes in liability for future policy benefits on January 1, 2021 resulting from the adoption of ASU 2018-12:
| Protection Solutions |  | Individual Retirement |  | Corporate & Other | Total |  |  |  |  |
Term |  |  |  | Payout |  | Group Pension |  | Health |  |  |  |  |
| (in millions) |  |  |  |  |
Balance, December 31, 2020 | $ | 1,423 |  |  |  |  | $ | 3,047 |  |  | $ | 771 |  |  | $ | 2,100 |  | $ | 7,341 |  |  |  |  |  |
Adjustment for reversal of balances recorded in Accumulated Other Comprehensive Income | — |  |  |  |  | (171) |  |  | (85) |  |  | (100) |  | (356) |  |  |  |  |  |
Effect of remeasurement of liability at current single A rate (1) | 560 |  |  |  |  | 531 |  |  | 94 |  |  | 300 |  | 1,485 |  |  |  |  |  |
Balance, January 1, 2021 (1) | 1,983 |  |  |  |  | 3,407 |  |  | 780 |  |  | 2,300 |  | 8,470 |  |  |  |  |  |
Less: Reinsurance Recoverable | (59) |  |  |  |  | — |  |  | — |  |  | (1,837) |  | (1,896) |  |  |  |  |  |
Balance, January 1, 2021 (1), net of reinsurance | $ | 1,924 |  |  |  |  | $ | 3,407 |  |  | $ | 780 |  |  | $ | 463 |  | $ | 6,574 |  |  |  |  |  |
________________ (1)LFPB transition table not inclusive of the following transition adjustments to AOCI including Protection Solutions PFBL of $550 million, PDR of $(230) million, Rider Reserves and Term Reinsurance of $(24) million and Corporate and Other of $(111) million.
Schedule of Market Risk Benefit, Activity | The following table summarizes the balance of and changes in the net liability position of market risk benefits on January 1, 2021 resulting from the adoption of ASU 2018-12:
| Individual Retirement |  | Legacy |  | Total
| GMxB Core |  | GMxB Legacy |  | Purchased MRB |
|  |  | (in millions)
Balance, December 31, 2020 | $ | 2,206 |  |  | $ | 19,891 |  |  | $ | (2,572) |  |  | $ | 19,525 |
Adjustment for reversal of balances recorded in Accumulated Other Comprehensive Income | (4) |  |  | (70) |  |  | — |  |  | (74) |
Adjustments for the cumulative effect of the changes in the instrument-specific credit risk between the original contract issuance date and the transition date (1) | 505 |  |  | 461 |  |  | 2 |  |  | 968 |
Adjustments for the remaining difference (exclusive of the instrument specific credit risk change and host contract adjustments) between previous carrying amount and fair value measurement for the MRB (1) | (563) |  |  | 4,122 |  |  | (194) |  |  | 3,365 |
Balance, January 1, 2021 | $ | 2,144 |  |  | $ | 24,404 |  |  | $ | (2,764) |  |  | $ | 23,784 |
_____________ (1)MRB transition table not inclusive of the following transition adjustments to retained earnings and AOCI including Individual Retirement EQUI-VEST of $43 million, SCS of $21 million, Protection Solutions of $(2) million and Group Retirement EQUI-VEST of $(20) million. The following table presents the balances and changes to the balances for the market risk benefits for the GMxB benefits on deferred variable annuities for the three months ended and as of March 31, 2023 and 2022.
| March 31, 2023 |  | March 31, 2022 |
| Individual Retirement |  | Legacy |  | Individual Retirement |  | Legacy |
| GMxB Core |  | GMxB Legacy |  | Purchased MRB (3) |  | Net Legacy |  | GMxB Core |  | GMxB Legacy |  | Purchased MRB (3) |  | Net Legacy |  |  |  |  |
| (in millions)
Balance, beginning of the period (“BOP”) | $ | 530 |  |  | $ | 14,699 |  |  | $ | (10,415) |  |  | $ | 4,284 |  |  | $ | 1,061 |  |  | $ | 20,236 |  |  | $ | (14,059) |  |  | $ | 6,177 |  |  |  |  |  |
Balance BOP before changes in the instrument specific credit risk | 529 |  |  | 15,314 |  |  | (10,358) |  |  | 4,956 |  |  | 666 |  |  | 19,719 |  |  | (14,051) |  |  | 5,668 |  |  |  |  |  |
Model changes and effect of changes in cash flow assumptions | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (87) |  |  | 29 |  |  | (58) |  |  |  |  |  |
Actual market movement effect | (211) |  |  | (744) |  |  | 387 |  |  | (357) |  |  | 328 |  |  | 1,098 |  |  | (399) |  |  | 699 |  |  |  |  |  |
Interest accrual | 18 |  |  | 197 |  |  | (153) |  |  | 44 |  |  | 5 |  |  | 104 |  |  | (61) |  |  | 43 |  |  |  |  |  |
Attributed fees accrued (1) | 95 |  |  | 209 |  |  | (83) |  |  | 126 |  |  | 92 |  |  | 219 |  |  | (86) |  |  | 133 |  |  |  |  |  |
Benefit payments | (12) |  |  | (342) |  |  | 185 |  |  | (157) |  |  | (5) |  |  | (251) |  |  | 136 |  |  | (115) |  |  |  |  |  |
Actual policyholder behavior different from expected behavior | 7 |  |  | 21 |  |  | (18) |  |  | 3 |  |  | 1 |  |  | 33 |  |  | (15) |  |  | 18 |  |  |  |  |  |
Changes in future economic assumptions | 125 |  |  | 944 |  |  | (530) |  |  | 414 |  |  | (542) |  |  | (2,934) |  |  | 2,006 |  |  | (928) |  |  |  |  |  |
Issuances | (1) |  |  | — |  |  | — |  |  | — |  |  | (5) |  |  | — |  |  | — |  |  | — |  |  |  |  |  |
Balance EOP before changes in the instrument-specific credit risk | $ | 550 |  |  | $ | 15,599 |  |  | $ | (10,570) |  |  | $ | 5,029 |  |  | $ | 540 |  |  | $ | 17,901 |  |  | $ | (12,441) |  |  | $ | 5,460 |  |  |  |  |  |
Changes in the instrument-specific credit risk (2) | (233) |  |  | (1,517) |  |  | (99) |  |  | (1,616) |  |  | (42) |  |  | (970) |  |  | (66) |  |  | (1,036) |  |  |  |  |  |
Balance, end of the period (“EOP”) | $ | 317 |  |  | $ | 14,082 |  |  | $ | (10,669) |  |  | $ | 3,413 |  |  | $ | 498 |  |  | $ | 16,931 |  |  | $ | (12,507) |  |  | $ | 4,424 |  |  |  |  |  |
Weighted-average age of policyholders (years) | 63.7 |  | 72.8 |  | 67.7 |  | N/A |  | 62.8 |  | 72.2 |  | 67.1 |  | N/A |  |  |  |  |
Net amount at risk | $ | 3,287 |  |  | $ | 21,472 |  |  | $ | 10,045 |  |  | N/A |  | $ | 1,787 |  |  | $ | 17,987 |  |  | $ | 7,657 |  |  | N/A |  |  |  |  |
_____________ (1)Attributed fees accrued represents the portion of the fees needed to fund future GMxB claims. (2)Changes are recorded in OCI. (3)Purchased MRB is the impact of non-affiliated reinsurance. The following table reconciles market risk benefits by the amounts in an asset position and amounts in a liability position to the market risk amounts in the consolidated balance sheet as of March 31, 2023 and December 31, 2022.
| March 31, 2023 |  | December 31, 2022
| Direct Asset |  | Direct Liability |  | Net Direct MRB |  | Purchased MRB |  | Total |  | Direct Asset |  | Direct Liability |  | Net Direct MRB |  | Purchased MRB |  | Total |
| (in millions) |
Legacy Segment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
GMxB Legacy | $ | (74) |  |  | $ | 14,156 |  |  | $ | 14,082 |  |  | $ | (10,669) |  |  | $ | 3,413 |  |  | $ | (51) |  |  | $ | 14,749 |  |  | $ | 14,699 |  |  | $ | (10,412) |  |  | $ | 4,287 |  |
Individual Retirement |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
GMxB Core | (498) |  |  | 815 |  |  | 317 |  |  | — |  |  | 317 |  |  | (387) |  |  | 917 |  |  | 530 |  |  | — |  |  | 530 |  |
Other (1) | (57) |  |  | 90 |  |  | 33 |  |  | (7) |  |  | 26 |  |  | (52) |  |  | 100 |  |  | 47 |  |  | (11) |  |  | 36 |  |
Total | $ | (629) |  |  | $ | 15,061 |  |  | $ | 14,432 |  |  | $ | (10,676) |  |  | $ | 3,756 |  |  | $ | (490) |  |  | $ | 15,766 |  |  | $ | 15,276 |  |  | $ | (10,423) |  |  | $ | 4,853 |  |
______________ (1)Other primarily includes Individual EQUI-VEST MRB.
Schedule of Deferred Policy Acquisition Costs | The following table summarizes the balance of and changes in DAC on January 1, 2021 resulting from the adoption of ASU 2018-12:
| Protection Solutions |  | Legacy |  | Individual Retirement |  | Group Retirement |  | Total
Term |  | UL (1) |  | VUL (2) |  | IUL (3) |  | GMxB Legacy |  | GMxB Core |  | EI (4) |  | IE (5) |  | SCS |  | EG (6) |  | Momentum |
| (in millions)
Balance, December 31, 2020 | $ | 403 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 654 |  |  | $ | 1,635 |  |  | $ | 134 |  |  | $ | 95 |  |  | $ | 645 |  |  | $ | 553 |  |  | $ | 79 |  |  | $ | 4,198 |
Adjustment for reversal of balances recorded in Accumulated Other Comprehensive Income | — |  |  | 177 |  |  | 714 |  |  | 162 |  |  | 13 |  |  | 11 |  |  | 20 |  |  | (1) |  |  | 210 |  |  | 81 |  |  | 22 |  |  | 1,409 |
Balance, January 1, 2021 (7) | $ | 403 |  |  | $ | 177 |  |  | $ | 714 |  |  | $ | 162 |  |  | $ | 667 |  |  | $ | 1,646 |  |  | $ | 154 |  |  | $ | 94 |  |  | $ | 855 |  |  | $ | 634 |  |  | $ | 101 |  |  | $ | 5,607 |
______________ (1) “UL” defined as Universal Life (2) “VUL” defined as Variable Universal Life (3) "IUL” defined as Indexed Universal Life (4) “EI” defined as EQUI-VEST Individual (5) “IE” defined as Investment Edge (6) “EG” defined as EQUI-VEST Group (7) DAC transition table not inclusive of Closed Block of $136 million and Protection Solutions of $3 million transition adjustment. Changes in the DAC asset for the three months ended March 31, 2023 and 2022 were as follows:
| Protection Solutions |  | Individual Retirement | Legacy |  | Group Retirement |  | Corporate and Other |  | Total
| Term |  | UL |  | VUL |  | IUL |  | GMxB Core |  | EI |  | IE |  | SCS |  | GMxB Legacy |  | EG |  | Momentum |  | CB (1) |
| (in millions)
Balance beginning of the period | $ | 362 |  |  | $ | 179 |  |  | $ | 889 |  |  | $ | 185 |  |  | $ | 1,625 |  |  | $ | 156 |  |  | $ | 148 |  |  | $ | 1,279 |  |  | $ | 593 |  |  | $ | 710 |  |  | $ | 89 |  |  | $ | 127 |  |  | $ | 6,342 |
Capitalization | 4 |  |  | 1 |  |  | 35 |  |  | 3 |  |  | 19 |  |  | 3 |  |  | 11 |  |  | 101 |  |  | 6 |  |  | 16 |  |  | 3 |  |  | — |  |  | 202 |
Amortization | (10) |  |  | (3) |  |  | (14) |  |  | (3) |  |  | (35) |  |  | (3) |  |  | (3) |  |  | (47) |  |  | (16) |  |  | (10) |  |  | (5) |  |  | (3) |  |  | (152) |
Balance, March 31, 2023 | $ | 356 |  |  | $ | 177 |  |  | $ | 910 |  |  | $ | 185 |  |  | $ | 1,609 |  |  | $ | 156 |  |  | $ | 156 |  |  | $ | 1,333 |  |  | $ | 583 |  |  | $ | 716 |  |  | $ | 87 |  |  | $ | 124 |  |  | $ | 6,392 |
______________ (1)“CB” defined as Closed Block
| Protection Solutions |  | Individual Retirement | Legacy |  | Group Retirement |  | Corporate and Other |  | Total
| Term |  | UL |  | VUL |  | IUL |  | GMxB Core |  | EI |  | IE |  | SCS |  | GMxB Legacy |  | EG |  | Momentum |  | CB (1) |
| (in millions)
Balance beginning of the period | $ | 385 |  |  | $ | 180 |  |  | $ | 799 |  |  | $ | 180 |  |  | $ | 1,653 |  |  | $ | 156 |  |  | $ | 121 |  |  | $ | 1,070 |  |  | $ | 631 |  |  | $ | 677 |  |  | $ | 94 |  |  | $ | 138 |  |  | $ | 6,084 |
Capitalization | 4 |  |  | 3 |  |  | 36 |  |  | 4 |  |  | 31 |  |  | 3 |  |  | 10 |  |  | 88 |  |  | 8 |  |  | 18 |  |  | 4 |  |  | — |  |  | 209 |
Amortization (2) | (10) |  |  | (3) |  |  | (12) |  |  | (2) |  |  | (33) |  |  | (3) |  |  | (4) |  |  | (40) |  |  | (16) |  |  | (10) |  |  | (5) |  |  | (3) |  |  | (141) |
Balance, March 31, 2022 | $ | 379 |  |  | $ | 180 |  |  | $ | 823 |  |  | $ | 182 |  |  | $ | 1,651 |  |  | $ | 156 |  |  | $ | 127 |  |  | $ | 1,118 |  |  | $ | 623 |  |  | $ | 685 |  |  | $ | 93 |  |  | $ | 135 |  |  | $ | 6,152 |
______________ (1)“CB” defined as Closed Block. (2)DAC amortization of $2 million related to Other not reflected in table above. Changes in the Individual Retirement Sales Inducement Assets for the three months ended March 31, 2023 and 2022 were as follows:
| Three Months Ended March 31, |  |  |  |
| 2023 |  | 2022 |  |  |  |
| GMxB Core |  | GMxB Legacy |  | GMxB Core |  | GMxB Legacy |  |  |  |
| (in millions)
Balance beginning of the period | $ | 137 |  |  | $ | 200 |  |  | $ | 147 |  |  | $ | 222 |  |  |  |  |
Amortization | (3) |  |  | (5) |  |  | (3) |  |  | (6) |  |  |  |  |
Balance, end of the period | $ | 134 |  |  | $ | 195 |  |  | $ | 144 |  |  | $ | 216 |  |  |  |  |
Changes in the Protection Solution Unearned Revenue Liability for the three months ended March 31, 2023 and 2022 were as follows:
| Three Months Ended March 31, |  |  |  |
| 2023 |  | 2022 |  |  |  |
| UL |  | VUL |  | IUL |  | UL |  | VUL |  | IUL |  |  |  |
| (in millions)
Balance beginning of the period | $ | 95 |  |  | $ | 684 |  |  | $ | 157 |  |  | $ | 80 |  |  | $ | 619 |  |  | $ | 94 |  |  |  |  |
Capitalization | 5 |  |  | 27 |  |  | 17 |  |  | 5 |  |  | 25 |  |  | 18 |  |  |  |  |
Amortization | (2) |  |  | (10) |  |  | (3) |  |  | (1) |  |  | (10) |  |  | (2) |  |  |  |  |
Balance, end of the period | $ | 98 |  |  | $ | 701 |  |  | $ | 171 |  |  | $ | 84 |  |  | $ | 634 |  |  | $ | 110 |  |  |  |  |
Schedule of Deferred Income | The following tables summarizes the balance of and changes in sales inducement assets and unearned revenue liability on January 1, 2021 resulting from the adoption of ASU 2018-12:
| Sales Inducement Assets |  |  |
| Legacy |  | Individual Retirement |  | Total |
| GMxB Legacy |  | GMxB Core |  |
| (in millions) |
Balance, December 31, 2020 | $ | 246 |  |  | $ | 158 |  |  | $ | 404 |  |
Adjustment for reversal of balances recorded in Accumulated Other Comprehensive Income | — |  |  | — |  |  | — |  |
Balance, January 1, 2021 | $ | 246 |  |  | $ | 158 |  |  | $ | 404 |  |
| Protection Solutions |  | Total |
| Unearned Revenue Liability |  |
| UL |  | VUL |  | IUL |  |
Balance, December 31, 2020 | $ | 31 |  |  | $ | 438 |  |  | $ | 14 |  |  | $ | 483 |  |
Adjustment for reversal of balances recorded in Accumulated Other Comprehensive Income | 29 |  |  | 127 |  |  | 9 |  |  | 165 |  |
Balance, January 1, 2021 | $ | 60 |  |  | $ | 565 |  |  | $ | 23 |  |  | $ | 648 |  |

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