3
Form 1120-L (2015)
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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
2
2
Unearned premiums and unpaid losses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Supplementary contracts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
4
Dividend accumulations and other amounts .
.
.
.
.
.
.
.
.
.
.
.
.
4
5
5
Advance premiums
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
Special contingency reserves
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
7
Add lines 1 through 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Increase (decrease) in reserves under section 807. Subtract line 7, column (a) from line 7, column (b)
.
.
.
8
8
9
Gross investment income (Schedule B, line 13)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10 a
Required interest on reserves under sections 807(c)(1), (3), (4), (5), and (6) (attach
10a
statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Deductible excess interest. Enter here and on lines 18b and 19 below
.
.
.
10b
c
Deductible amounts credited to employee pension funds
.
.
.
.
.
.
.
10c
d
10d
Deductible amounts credited to deferred annuities .
.
.
.
.
.
.
.
.
e
Deductible interest on amounts left on deposit
.
.
.
.
.
.
.
.
.
.
10e
f
Total policy interest. Add lines 10a through 10e. Enter here and on line 26 below
.
.
.
.
.
.
.
.
.
10f
11
11
Subtract line 10f from line 9 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Life insurance company gross income (see instructions)
.
.
.
.
.
.
.
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.) .
.
14
Add lines 12 and 13 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
15
Increase in reserves from line 8. (If a decrease in reserves, enter -0-.) .
.
.
.
.
.
.
.
.
.
.
.
.
16
Subtract line 15 from line 14 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Investment income ratio. Divide line 11 by line 16. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
17
17
18a
18a
Policyholder dividends paid or accrued
.
.
.
.
.
.
.
.
.
.
.
.
b
Excess interest from line 10b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18b
c
Premium adjustments
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18c
d
18d
Experience-rated refunds
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
e
Deductible policyholder dividends. Add lines 18a through 18d. Enter here and on page 1, line 12
.
.
.
.
18e
19
19
Deductible excess interest from line 10b .
.
.
.
.
.
.
.
.
.
.
.
20
Deductible dividends on employee pension funds
.
.
.
.
.
.
.
.
.
20
21
Deductible dividends on deferred annuities
.
.
.
.
.
.
.
.
.
.
.
21
22
22
Deductible premium and mortality charges for contracts paying excess interest
23
Add lines 19 through 22 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
23
24
Subtract line 23 from line 18e
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
24
25
25
Investment portion of dividends. Line 17 times line 24
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
26
Policy interest from line 10f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
26
27
Policyholder share amount. Add lines 25 and 26 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
28
28
Net investment income (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Policyholder share amount from line 27
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
30
Company share of net investment income. Subtract line 29 from line 28 .
.
.
.
.
.
.
.
.
.
.
.
30
31
Total share percentage
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
100%
32
Company share percentage. Divide line 30 by line 28. Enter here and on Schedule A, line 11
.
.
.
.
.
32
%
33
Policyholders’ share percentage. Subtract line 32 from line 31 .
.
.
.
.
.
.
.
.
.
.
.
.
.
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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
35
1120-L
Form
(2015)