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Fair Value of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2020

Fair Value of Financial Instruments [Abstract]

Carrying And Estimated Fair Values Of Financial Instruments

	As of December 31, 2020						As of December 31, 2019
	Carrying			Fair			Carrying			Fair
	Value			Value			Value			Value
Assets
Fixed maturity AFS securities	$	123,044		$	123,044		$	105,200		$	105,200
Trading securities		4,501			4,501			4,673			4,673
Equity securities		129			129			103			103
Mortgage loans on real estate		16,763			18,219			16,339			16,872
Derivative investments (1)		3,109			3,109			1,911			1,911
Other investments		3,974			3,974			2,983			2,983
Cash and invested cash		1,708			1,708			2,563			2,563
Other assets:
GLB direct embedded derivatives		450			450			450			450
GLB ceded embedded derivatives		82			82			60			60
Indexed annuity ceded embedded derivatives		550			550			927			927
Separate account assets		167,965			167,965			153,566			153,566
Liabilities
Future contract benefits – indexed annuity
and IUL contracts embedded derivatives		(3,594	)		(3,594	)		(2,585	)		(2,585	)
Other contract holder funds:
Remaining guaranteed interest and similar contracts		(1,854	)		(1,854	)		(1,900	)		(1,900	)
Account values of certain investment contracts		(40,947	)		(49,745	)		(38,639	)		(46,822	)
Short-term debt		-			-			(300	)		(304	)
Long-term debt		(6,682	)		(7,067	)		(6,067	)		(6,217	)
Reinsurance related embedded derivatives		(392	)		(392	)		(327	)		(327	)
Other liabilities:
Derivative liabilities (1)		(906	)		(906	)		(349	)		(349	)
GLB ceded embedded derivatives		-			-			(9	)		(9	)
Benefit Plans’ Assets (2)		1,736			1,736			1,589			1,589

⁽¹⁾We have master netting agreements with each of our derivative counterparties, which allow for the netting of our derivative asset and liability positions by counterparty.

⁽²⁾Included in the funded statuses of the benefit plans, which is reported in other liabilities on our Consolidated Balance Sheets. Refer to Note 18 for information regarding our benefit plans.

Schedule of Mortgage Loans With Election Of Fair Value Option

	As of
	December 31,
	2020
Commercial mortgage loans: (1)
Fair value	$	832
Aggregate contractual principal		839

⁽¹⁾As of December 31, 2020, no loans for which the fair value option has been elected were in non-accrual status and none were more than 90 days past due and still accruing interest.

Fair Value Of Assets And Liabilities On A Recurring Basis

		As of December 31, 2020
		Quoted
		Prices
		in Active
	Markets for				Significant				Significant
		Identical			Observable				Unobservable					Total
		Assets				Inputs				Inputs				Fair
		(Level 1)				(Level 2)				(Level 3)				Value
Assets
Investments:
Fixed maturity AFS securities:
Corporate bonds		$	-			$	97,668			$	5,121			$	102,789
U.S. government bonds			473				6				5				484
State and municipal bonds			-				6,921				-				6,921
Foreign government bonds			-				396				74				470
RMBS			-				3,074				2				3,076
CMBS			-				1,505				-				1,505
ABS			-				6,614				570				7,184
Hybrid and redeemable preferred securities			54				457				104				615
Mortgage loans on real estate			-				-				832				832
Trading securities			5				3,852				644				4,501
Equity securities			22				48				59				129
Derivative investments (1)			-				1,733				3,575				5,308
Cash and invested cash			-				1,708				-				1,708
Other assets:
GLB direct embedded derivatives			-				-				450				450
GLB ceded embedded derivatives			-				-				82				82
Indexed annuity ceded embedded derivatives			-				-				550				550
Separate account assets			606				167,351				-				167,957
Total assets		$	1,160			$	291,333			$	12,068			$	304,561
Liabilities
Future contract benefits – indexed annuity
and IUL contracts embedded derivatives		$	-			$	-			$	(3,594	)		$	(3,594	)
Reinsurance related embedded derivatives			-				(392	)			-				(392	)
Other liabilities:
Derivative liabilities (1)			-				(1,072	)			(2,033	)			(3,105	)
Total liabilities		$	-			$	(1,464	)		$	(5,627	)		$	(7,091	)
Benefit Plans’ Assets		$	207			$	1,529			$	-			$	1,736

‎

		As of December 31, 2019
		Quoted
		Prices
		in Active
	Markets for				Significant				Significant
		Identical			Observable				Unobservable					Total
		Assets				Inputs				Inputs				Fair
		(Level 1)				(Level 2)				(Level 3)				Value
Assets
Investments:
Fixed maturity AFS securities:
Corporate bonds		$	-			$	84,435			$	4,281			$	88,716
U.S. government bonds			424				6				5				435
State and municipal bonds			-				5,884				-				5,884
Foreign government bonds			-				303				90				393
RMBS			-				3,230				11				3,241
CMBS			-				1,082				1				1,083
ABS			-				4,621				268				4,889
Hybrid and redeemable preferred securities			77				404				78				559
Trading securities			50				3,957				666				4,673
Equity securities			25				48				30				103
Derivative investments (1)			-				1,212				1,735				2,947
Cash and invested cash			-				2,563				-				2,563
Other assets:
GLB direct embedded derivatives			-				-				450				450
GLB ceded embedded derivatives			-				-				60				60
Indexed annuity ceded embedded derivatives			-				-				927				927
Separate account assets			639				152,916				-				153,555
Total assets		$	1,215			$	260,661			$	8,602			$	270,478
Liabilities
Future contract benefits – indexed annuity
and IUL contracts embedded derivatives		$	-			$	-			$	(2,585	)		$	(2,585	)
Reinsurance related embedded derivatives			-				(327	)			-				(327	)
Other liabilities:
Derivative liabilities (1)			-				(518	)			(867	)			(1,385	)
GLB ceded embedded derivatives			-				-				(9	)			(9	)
Total liabilities		$	-			$	(845	)		$	(3,461	)		$	(4,306	)
Benefit Plans’ Assets		$	195			$	1,394			$	-			$	1,589

⁽¹⁾Derivative investment assets and liabilities are presented within the fair value hierarchy on a gross basis by derivative type and not on a master netting basis by counterparty.

Fair Value Measured On A Recurring Basis Reconciliation

	For the Year Ended December 31, 2020
							Gains		Issuances,				Transfers
				Items			(Losses)		Sales,				Into or
				Included			in		Maturities,				Out
	Beginning			in			OCI		Settlements,				of			Ending
	Fair			Net			and			Calls,			Level 3,			Fair
	Value			Income			Other (1)			Net			Net (3)			Value
Investments: (5)
Fixed maturity AFS securities:
Corporate bonds	$	4,281		$	(8	)	$	284		$	464		$	100		$	5,121
U.S. government bonds		5			-			-			-			-			5
Foreign government bonds		90			1			3			(20	)		-			74
RMBS		11			-			-			-			(9	)		2
CMBS		1			(1	)		-			-			-			-
ABS		268			-			7			496			(201	)		570
Hybrid and redeemable
preferred securities		78			-			(2	)		10			18			104
Mortgage loans on real estate		-			(1	)		(10	)		56			787			832
Trading securities		666			11			-			(32	)		(1	)		644
Equity securities		30			4			-			20			5			59
Derivative investments		868			986			267			(363	)		(216	)		1,542
Other assets: (6)
GLB direct embedded derivatives		450			-			-			-			-			450
GLB ceded embedded derivatives		60			22			-			-			-			82
Indexed annuity ceded embedded derivatives		927			538			-			(915	)		-			550
Future contract benefits – indexed annuity
and IUL contracts embedded derivatives (6)		(2,585	)		(1,009	)		-			-			-			(3,594	)
Other liabilities – GLB ceded embedded
derivatives (6)		(9	)		9			-			-			-			-
Total, net	$	5,141		$	552		$	549		$	(284	)	$	483		$	6,441

‎

	For the Year Ended December 31, 2019
							Gains		Issuances,				Transfers
				Items			(Losses)		Sales,				Into or
				Included			in		Maturities,				Out
	Beginning			in			OCI		Settlements,				of			Ending
	Fair			Net			and			Calls,			Level 3,			Fair
	Value			Income			Other (1)			Net			Net (3)			Value
Investments: (5)
Fixed maturity AFS securities:
Corporate bonds	$	3,269		$	3		$	180		$	878		$	(49	)	$	4,281
U.S. government bonds		-			-			-			-			5			5
Foreign government bonds		109			-			6			(25	)		-			90
RMBS		7			-			-			21			(17	)		11
CMBS		2			1			-			5			(7	)		1
ABS		134			-			1			619			(486	)		268
Hybrid and redeemable
preferred securities		75			-			3			-			-			78
Trading securities		67			17			-			850			(268	)		666
Equity securities		25			(12	)		-			17			-			30
Derivative investments		534			10			163			161			-			868
Other assets: (6)
GLB direct embedded derivatives		123			327			-			-			-			450
GLB ceded embedded derivatives		72			(12	)		-			-			-			60
Indexed annuity ceded embedded derivatives		902			158			-			(133	)		-			927
Future contract benefits – indexed annuity
and IUL contracts embedded derivatives (6)		(1,305	)		(900	)		-			(380	)		-			(2,585	)
Other liabilities – GLB ceded embedded
derivatives (6)		-			(9	)		-			-			-			(9	)
Total, net	$	4,014		$	(417	)	$	353		$	2,013		$	(822	)	$	5,141

‎

	For the Year Ended December 31, 2018
									Purchases,
							Gains		Issuances,				Transfers
				Items			(Losses)		Sales,				Into or
				Included			in		Maturities,				Out
	Beginning			in			OCI		Settlements,				of			Ending
	Fair			Net			and			Calls,			Level 3,			Fair
	Value			Income			Other (1)			Net (2)			Net (3)(4)			Value
Investments: (5)
Fixed maturity AFS securities:
Corporate bonds	$	3,091		$	10		$	(199	)	$	429		$	(62	)	$	3,269
U.S. government bonds		5			-			-			(5	)		-			-
Foreign government bonds		110			-			(1	)		-			-			109
RMBS		12			-			-			7			(12	)		7
CMBS		6			-			-			35			(39	)		2
ABS		118			-			(1	)		223			(206	)		134
Hybrid and redeemable
preferred securities		76			-			(1	)		-			-			75
Equity AFS securities		162			-			-			-			(162	)		-
Trading securities		49			(5	)		-			30			(7	)		67
Equity securities		-			(1	)		-			-			26			25
Derivative investments		30			170			(69	)		403			-			534
Other assets: (6)
GLB direct embedded derivatives		903			(780	)		-			-			-			123
GLB ceded embedded derivatives		51			21			-			-			-			72
Indexed annuity ceded embedded derivatives		11			(117	)		-			1,008			-			902
Future contract benefits – indexed annuity
and IUL contracts embedded derivatives (6)		(1,418	)		198			-			(85	)		-			(1,305	)
Other liabilities – GLB ceded embedded		-			-			-			-			-			-
derivatives (6)		(67	)		67			-			-			-			-
Total, net	$	3,139		$	(437	)	$	(271	)	$	2,045		$	(462	)	$	4,014

⁽¹⁾The changes in fair value of the interest rate swaps are offset by an adjustment to derivative investments (see Note 6).

⁽²⁾Issuances, sales, maturities, settlements, calls, net, includes financial instruments acquired in the Liberty Life transaction as follows: corporate bonds of $67 million and ABS of $17 million.

⁽³⁾Transfers into or out of Level 3 for fixed maturity AFS and trading securities are reported at amortized cost as of the beginning-of-year. For fixed maturity AFS and trading securities, the difference between beginning-of-year amortized cost and beginning-of-year fair value was included in OCI and earnings, respectively, in the prior years.

⁽⁴⁾Transfers into or out of Level 3 for FHLB stock between equity securities and other investments are reported at cost on our Consolidated Balance Sheets.

⁽⁵⁾Amortization and accretion of premiums and discounts are included in net investment income on our Consolidated Statements of Comprehensive Income (Loss). Gains (losses) from sales, maturities, settlements and calls and credit loss expense are included in realized gain (loss) on our Consolidated Statements of Comprehensive Income (Loss).

⁽⁶⁾Gains (losses) from the changes in fair value are included in realized gain (loss) on our Consolidated Statements of Comprehensive Income (Loss).

Schedule Of Investment Holdings Movements

	For the Year Ended December 31, 2020
	Issuances			Sales			Maturities		Settlements				Calls			Total
Investments:
Fixed maturity AFS securities:
Corporate bonds	$	1,126		$	(250	)	$	(43	)	$	(237	)	$	(132	)	$	464
Foreign government bonds		-			-			(20	)		-			-			(20	)
ABS		572			-			-			(76	)		-			496
Hybrid and redeemable preferred
securities		14			(4	)		-			-			-			10
Mortgage loans on real estate		71			(15	)		-			-			-			56
Trading securities		300			(126	)		(40	)		(166	)		-			(32	)
Equity securities		22			(2	)		-			-			-			20
Derivative investments		520			(412	)		(471	)		-			-			(363	)
Other assets – indexed annuity ceded
embedded derivatives		25			-			-			(940	)		-			(915	)
Future contract benefits – indexed annuity								-
and IUL contracts embedded derivatives		(284	)		-			-			284			-			-
Total, net	$	2,366		$	(809	)	$	(574	)	$	(1,135	)	$	(132	)	$	(284	)

	For the Year Ended December 31, 2019
	Issuances			Sales			Maturities		Settlements				Calls			Total
Investments:
Fixed maturity AFS securities:
Corporate bonds	$	1,170		$	(28	)	$	(78	)	$	(156	)	$	(30	)	$	878
Foreign government bonds		-			-			(25	)		-			-			(25	)
RMBS		21			-			-			-			-			21
CMBS		7			-			-			(2	)		-			5
ABS		646			(8	)		-			(19	)		-			619
Trading securities		872			-			-			(22	)		-			850
Equity securities		50			(33	)		-			-			-			17
Derivative investments		555			(63	)		(331	)		-			-			161
Other assets – indexed annuity ceded
embedded derivatives		56			-			-			(189	)		-			(133	)
Future contract benefits – indexed annuity
and IUL contracts embedded derivatives		(591	)		-			-			211			-			(380	)
Total, net	$	2,786		$	(132	)	$	(434	)	$	(177	)	$	(30	)	$	2,013

‎

	For the Year Ended December 31, 2018
	Issuances			Sales			Maturities		Settlements				Calls			Total
Investments:
Fixed maturity AFS securities:
Corporate bonds	$	947		$	(161	)	$	(3	)	$	(277	)	$	(77	)	$	429
U.S. government bonds		-			(5	)		-			-			-			(5	)
RMBS		7			-			-			-			-			7
CMBS		39			-			-			(4	)		-			35
ABS		240			(17	)		-			-			-			223
Trading securities		54			(24	)		-			-			-			30
Equity securities		1			(1	)		-			-			-			-
Derivative investments		365			464			(426	)		-			-			403
Other assets – indexed annuity ceded
embedded derivatives		1,030			-			-			(22	)		-			1,008
Future contract benefits – indexed annuity
and IUL contracts embedded derivatives		(284	)		-			-			199			-			(85	)
Total, net	$	2,399		$	256		$	(429	)	$	(104	)	$	(77	)	$	2,045

Changes In Unrealized Gains (Losses) Within Level 3 Financial Instruments Carried At Fair Value And Still Held

	For the Years Ended December 31,
	2020			2019			2018
GLB	$	671		$	1,015		$	(75	)
Derivative investments		536			168			90
Embedded derivatives – indexed annuity
and IUL contracts		634			(97	)		(38	)
Total, net (1)	$	1,841		$	1,086		$	(23	)

⁽¹⁾Included in realized gain (loss) on our Consolidated Statements of Comprehensive Income (Loss).

Changes in Unrealized Gains (Losses) Included in OCI

	For the
	Year Ended
	December 31,
	2020
Fixed maturity AFS securities:
Corporate bonds	$	58
Foreign government bonds		4
ABS		5
Hybrid and redeemable preferred securities		(3	)
Total, net	$	64

Components Of The Transfers In And Out Of Level 3

	For the Year Ended December 31, 2020
	Transfers			Transfers
	Into			Out of
	Level 3			Level 3			Total
Investments:
Fixed maturity AFS securities:
Corporate bonds	$	343		$	(243	)	$	100
U.S. government bonds		5			(5	)		-
RMBS		1			(10	)		(9	)
ABS		20			(221	)		(201	)
Hybrid and redeemable preferred
securities		18			-			18
Mortgage loans on real estate		787			-			787
Trading securities		33			(34	)		(1	)
Equity securities		5			-			5
Derivative investments		-			(216	)		(216	)
Total, net	$	1,212		$	(729	)	$	483

	For the Year Ended December 31, 2019
	Transfers			Transfers
	Into			Out of
	Level 3			Level 3			Total
Investments:
Fixed maturity AFS securities:
Corporate bonds	$	173		$	(222	)	$	(49	)
U.S. government bonds		5			-			5
RMBS		-			(17	)		(17	)
CMBS		-			(7	)		(7	)
ABS		9			(495	)		(486	)
Trading securities		5			(273	)		(268	)
Total, net	$	192		$	(1,014	)	$	(822	)

	For the Year Ended December 31, 2018
	Transfers			Transfers
	Into			Out of
	Level 3			Level 3			Total
Investments:
Fixed maturity AFS securities:
Corporate bonds	$	78		$	(140	)	$	(62	)
RMBS		-			(12	)		(12	)
CMBS		1			(40	)		(39	)
ABS		-			(206	)		(206	)
Equity AFS securities		-			(162	)		(162	)
Trading securities		-			(7	)		(7	)
Equity securities		26			-			26
Total, net	$	105		$	(567	)	$	(462	)

Fair Value Inputs Quantitative Information

																	Weighted
																	Average
	Fair			Valuation			Significant			Assumption or							Input
	Value			Technique			Unobservable Inputs			Input Ranges							Range (1)
Assets
Investments:
Fixed maturity AFS and
trading securities:
Corporate bonds	$	3,370		Discounted cash flow			Liquidity/duration adjustment (2)			0.2	%		-	19.9	%		1.8	%
Foreign government
bonds		29		Discounted cash flow			Liquidity/duration adjustment (2)			6.0	%		-	6.0	%		6.0	%
ABS		20		Discounted cash flow			Liquidity/duration adjustment (2)			3.5	%		-	3.5	%		3.5	%
Equity securities		22		Discounted cash flow			Liquidity/duration adjustment (2)			4.5	%		-	6.0	%		5.6	%
Other assets – GLB direct
and ceded embedded
derivatives		532		Discounted cash flow			Long-term lapse rate (3)			1	%		-	30	%		(10)	%
							Utilization of guaranteed withdrawals (4)			85	%		-	100	%		94	%
							Claims utilization factor (5)			60	%		-	100	%		(10)	%
							Premiums utilization factor (5)			80	%		-	115	%		(10)	%
							NPR (6)			0.06	%		-	1.35	%		0.95	%
							Mortality rate (7)							(9)			(10)
							Volatility (8)			1	%		-	28	%		14.53	%
Indexed annuity ceded
embedded derivatives		550		Discounted cash flow			Lapse rate (3)			0	%		-	9	%		(10)	%
							Mortality rate (7)							(9)			(10)
Liabilities
Future contract benefits –
indexed annuity and IUL
contracts embedded
derivatives	$	(3,594	)	Discounted cash flow			Lapse rate (3)			0	%		-	9	%		(10)	%
							Mortality rate (7)							(9)			(10)

⁽¹⁾Unobservable inputs were weighted by the relative fair value of the instruments, unless otherwise noted.

⁽²⁾The liquidity/duration adjustment input represents an estimated market participant composite of adjustments attributable to liquidity premiums, expected durations, structures and credit quality that would be applied to the market observable information of an investment.

⁽³⁾The lapse rate input represents the estimated probability of a contract surrendering during a year, and thereby forgoing any future benefits. The range for indexed annuity and IUL contracts represents the lapse rates during the surrender charge period.

⁽⁴⁾The utilization of guaranteed withdrawals input represents the estimated percentage of contract holders that utilize the guaranteed withdrawal feature.

⁽⁵⁾The utilization factors are applied to the present value of claims or premiums, as appropriate, in the GLB reserve calculation to estimate the impact of inefficient withdrawal behavior, including taking less than or more than the maximum guaranteed withdrawal.

⁽⁶⁾The NPR input represents the estimated additional credit spread that market participants would apply to the market observable discount rate when pricing a contract. The NPR input was weighted by the absolute value of the sensitivity of the reserve to the NPR assumption.

⁽⁷⁾The mortality rate input represents the estimated probability of when an individual belonging to a particular group, categorized according to age or some other factor such as gender, will die.

⁽⁸⁾The volatility input represents overall volatilities assumed for the underlying variable annuity funds, which include a mixture of equity and fixed-income assets. Fair value of the variable annuity GLB embedded derivatives would increase if higher volatilities were used for valuation. Volatility assumptions vary by fund due to the benchmarking of different indices. The volatility input was weighted by the relative account value assigned to each index.

⁽⁹⁾The mortality rate is based on a combination of company and industry experience, adjusted for improvement factors.

⁽¹⁰⁾A weighted average input range is not a meaningful measurement for lapse rate, utilization factors or mortality rate.

X

- Definition

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Tabular disclosure of the amount of gains or losses for the period included in earnings or resulted in a change to net assets, have arisen from the use of significant unobservable inputs (level 3) to measure the fair value of assets, liabilities, and financial instruments classified in shareholders' equity.

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