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DAC AND OTHER DEFERRED ASSETS/LIABILITIES (Tables) | 9 Months Ended
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Sep. 30, 2025
Contract Holder Bonus Interest Credits [Abstract] |
Schedule of Reconciliation of Deferred Acquisition Cost | The following table presents a reconciliation of DAC to the consolidated balance sheets:
| September 30 |  | December 31 |  |
| 2025 |  | 2024 |  |
| (in millions)
Retirement |  |  |  |  |
GMxB Core | $ | 1,592 |  |  | $ | 1,605 |  |  |
EQUI-VEST Individual | 153 |  |  | 154 |  |  |
Investment Edge | 261 |  |  | 225 |  |  |
SCS | 2,188 |  |  | 1,938 |  |  |
EQUI-VEST Group | 781 |  |  | 768 |  |  |
Momentum | 79 |  |  | 83 |  |  |
Corporate and Other |  |  |  |  |
Term | 294 |  |  | 314 |  |  |
Universal Life | 169 |  |  | 170 |  |  |
Variable Universal Life | 1,128 |  |  | 1,083 |  |  |
Indexed Universal Life | 183 |  |  | 186 |  |  |
GMxB Legacy | 482 |  |  | 517 |  |  |
Closed Block | 100 |  |  | 107 |  |  |
Other | 20 |  |  | 20 |  |  |
Total | $ | 7,430 |  |  | $ | 7,170 |  |  |
Schedule of Deferred Policy Acquisition Costs | Changes in the DAC asset were as follows:
| Nine Months Ended September 30, 2025
| Retirement |  | Corporate and Other |  | Total
| GMxB Core |  | EI |  | IE |  | SCS |  | EG |  | Momentum |  | Term |  | UL |  | VUL |  | IUL | GMxB Legacy |  | CB (1) |
| (in millions)
Balance, beginning of period | $ | 1,605 |  |  | $ | 154 |  |  | $ | 225 |  |  | $ | 1,938 |  |  | $ | 768 |  |  | $ | 83 |  |  | $ | 314 |  |  | $ | 170 |  |  | $ | 1,083 |  |  | $ | 186 |  | $ | 517 |  |  | $ | 107 |  |  | $ | 7,150 |
Capitalization | 104 |  |  | 8 |  |  | 53 |  |  | 495 |  |  | 47 |  |  | 7 |  |  | 7 |  |  | 10 |  |  | 103 |  |  | 8 |  | 12 |  |  | — |  |  | 854 |
Amortization (2) | (117) |  |  | (9) |  |  | (17) |  |  | (245) |  |  | (34) |  |  | (11) |  |  | (27) |  |  | (9) |  |  | (51) |  |  | (9) |  | (47) |  |  | (7) |  |  | (583) |
Recovery of acquisition costs (3) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (2) |  |  | (7) |  |  | (2) |  | — |  |  | — |  |  | (11) |
Balance, end of period | $ | 1,592 |  |  | $ | 153 |  |  | $ | 261 |  |  | $ | 2,188 |  |  | $ | 781 |  |  | $ | 79 |  |  | $ | 294 |  |  | $ | 169 |  |  | $ | 1,128 |  |  | $ | 183 |  | $ | 482 |  |  | $ | 100 |  |  | $ | 7,410 |
______________ (1)“CB” defined as Closed Block. (2)DAC amortization of $1 million related to Other not reflected in table above. (3)Related to the RGA Reinsurance Transaction.
| Nine Months Ended September 30, 2024
| Retirement |  | Corporate and Other |  | Total
| GMxB Core |  | EI |  | IE |  | SCS |  | EG |  | Momentum |  | Term |  | UL |  | VUL |  | IUL | GMxB Legacy |  | CB (1) |
| (in millions)
Balance, beginning of period | $ | 1,602 |  |  | $ | 155 |  |  | $ | 172 |  |  | $ | 1,571 |  |  | $ | 742 |  |  | $ | 82 |  |  | $ | 337 |  |  | $ | 174 |  |  | $ | 987 |  |  | $ | 188 |  | $ | 555 |  |  | $ | 116 |  |  | $ | 6,681 |
Capitalization | 104 |  |  | 9 |  |  | 51 |  |  | 473 |  |  | 49 |  |  | 8 |  |  | 10 |  |  | 6 |  |  | 114 |  |  | 8 |  | 19 |  |  | — |  |  | 851 |
Amortization (2) | (112) |  |  | (9) |  |  | (12) |  |  | (204) |  |  | (33) |  |  | (6) |  |  | (27) |  |  | (9) |  |  | (46) |  |  | (9) |  | (47) |  |  | (7) |  |  | (521) |
Balance, end of period | $ | 1,594 |  |  | $ | 155 |  |  | $ | 211 |  |  | $ | 1,840 |  |  | $ | 758 |  |  | $ | 84 |  |  | $ | 320 |  |  | $ | 171 |  |  | $ | 1,055 |  |  | $ | 187 |  | $ | 527 |  |  | $ | 109 |  |  | $ | 7,011 |
______________ (1)“CB” defined as Closed Block. (2)DAC amortization of $4 million related to Other not reflected in table above. (3)Related to the RGA Reinsurance Transaction. Changes in the Retirement and Corporate and Other sales inducement assets were as follows:
| Nine Months Ended September 30,
| 2025 |  | 2024 |  |
| Retirement |  | Corporate and Other |  | Retirement |  | Corporate and Other |  |  |  |
| GMxB Core |  | GMxB Legacy |  | GMxB Core |  | GMxB Legacy |  |  |  |
| (in millions)
Balance, beginning of period | $ | 117 |  |  | $ | 160 |  |  | $ | 127 |  |  | $ | 179 |  |  |  |  |
Capitalization | 2 |  |  | — |  |  | 2 |  |  | — |  |  |  |  |
Amortization | (9) |  |  | (15) |  |  | (9) |  |  | (15) |  |  |  |  |
Balance, end of period | $ | 110 |  |  | $ | 145 |  |  | $ | 120 |  |  | $ | 164 |  |  |  |  |
Changes in the Corporate and Other unearned revenue liability were as follows:
| Nine Months Ended September 30,
| 2025 |  | 2024 |  |
| UL |  | VUL |  | IUL |  | UL |  | VUL |  | IUL |  |  |  |  |  |
| (in millions)
Balance, beginning of period | $ | 114 |  |  | $ | 840 |  |  | $ | 250 |  |  | $ | 107 |  |  | $ | 754 |  |  | $ | 210 |  |  |  |  |  |  |
Capitalization | 10 |  |  | 111 |  |  | 34 |  |  | 12 |  |  | 99 |  |  | 42 |  |  |  |  |  |  |
Amortization | (6) |  |  | (41) |  |  | (12) |  |  | (6) |  |  | (36) |  |  | (11) |  |  |  |  |  |  |
Recovery of unearned revenue reserves (3) | (4) |  |  | (47) |  |  | (16) |  |  | — |  |  | — |  |  | — |  |  |  |  |  |  |
Balance, end of period | $ | 114 |  |  | $ | 863 |  |  | $ | 256 |  |  | $ | 113 |  |  | $ | 817 |  |  | $ | 241 |  |  |  |  |  |  |

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