The following tables reflect unaudited summarized quarterly financial results during the years ended December 31, 2014 and 2013.



Summarized Selected Quarterly Financial Data:	Quarter ended 2014
($ in millions)	Mar 31,			June 30,			Sept 30,			Dec 31,

Revenues	$	96.7		$	133.1		$	130.0		$	117.9

Benefits and expenses	$	112.3		$	131.5		$	137.0		$	202.4

Income tax expense (benefit)	$	(0.4	)	$	5.6		$	(11.8	)	$	10.4

Net income (loss)	$	(15.2	)	$	(4.0	)	$	4.8		$	(94.9	)

Less: Net (income) loss attributable to noncontrolling interests	$	—		$	—		$	—		$	—

Net income (loss) attributable to PHL Variable Insurance Company	$	(15.2	)	$	(4.0	)	$	4.8		$	(94.9	)



Summarized Selected Quarterly Financial Data:	Quarter ended 2013
($ in millions)	Mar 31,			June 30,			Sept 30,			Dec 31,

Revenues	$	110.0		$	134.9		$	128.0		$	145.9

Benefits and expenses	$	137.4		$	147.3		$	141.0		$	53.4

Income tax expense (benefit)	$	(1.9	)	$	(16.9	)	$	1.2		$	(7.1	)

Net income (loss)	$	(25.5	)	$	4.5		$	(14.2	)	$	99.6

Less: Net (income) loss attributable to noncontrolling interests	$	—		$	—		$	—		$	—

Net income (loss) attributable to PHL Variable Insurance Company	$	(25.5	)	$	4.5		$	(14.2	)	$	99.6



($ in millions, except share data)	Balance Sheet As of March 31, 2014
				Correction of errors
	As reported			UL unlock			Other adjustments			As revised
ASSETS:
Available-for-sale debt securities, at fair value	$	3,589.1		$	—		$	(11.1	)	$	3,578.0
Available-for-sale equity securities, at fair value	—			—			11.6			11.6
Short-term investments	190.9			—			—			190.9
Limited partnerships and other investments	10.7			—			—			10.7
Policy loans, at unpaid principal balances	67.3			—			—			67.3
Derivative instruments	167.6			—			(10.9		)	156.7
Fair value investments	48.2			—			—			48.2
Total investments	4,073.8			—			(10.4		)	4,063.4
Cash and cash equivalents	140.9			—			—			140.9
Accrued investment income	32.0			—			—			32.0
Reinsurance recoverable	472.3			(4.8		)	0.3			467.8
Deferred policy acquisition costs	446.2			3.0			5.6			454.8
Deferred income taxes, net	17.9			—			—			17.9
Receivable from related parties	5.6			—			7.6			13.2
Other assets	160.3			—			21.1			181.4
Separate account assets	1,979.3			—			—			1,979.3
Total assets	$	7,328.3		$	(1.8	)	$	24.2		$	7,350.7

LIABILITIES:
Policy liabilities and accruals	$	1,947.3		$	(11.2	)	$	(10.0	)	$	1,926.1
Policyholder deposit funds	2,875.6			—			15.3			2,890.9
Indebtedness due to affiliate	30.0			—			—			30.0
Payable to related parties	3.2			—			7.6			10.8
Other liabilities	140.1			—			8.7			148.8
Separate account liabilities	1,979.3			—			—			1,979.3
Total liabilities	6,975.5			(11.2		)	21.6			6,985.9

STOCKHOLDER’S EQUITY:
Common stock, $5,000 par value: 1,000 shares authorized; 500 shares issued	2.5			—			—			2.5
Additional paid-in capital	847.2			—			—			847.2
Accumulated other comprehensive income (loss)	(14.8		)	0.4			0.3			(14.1		)
Retained earnings (accumulated deficit)	(482.1		)	9.0			2.3			(470.8		)
Total stockholder’s equity	352.8			9.4			2.6			364.8
Total liabilities and stockholder’s equity	$	7,328.3		$	(1.8	)	$	24.2		$	7,350.7



($ in millions)	Statement of Income and Comprehensive Income For the three months ended March 31, 2014
				Correction of errors
	As reported			UL unlock			Other adjustments			As revised
REVENUES:
Premiums	$	2.8		$	—		$	—		$	2.8
Insurance and investment product fees	88.8			—			0.2			89.0
Net investment income	40.0			—			—			40.0
Net realized investment gains (losses):
Total other-than-temporary impairment (“OTTI”) losses	—			—			—			—
Portion of OTTI losses recognized in other comprehensive income (“OCI”)	—			—			—			—
Net OTTI losses recognized in earnings	—			—			—			—
Net realized investment gains (losses), excluding OTTI losses	(33.9		)	—			(1.2		)	(35.1		)
Net realized investment gains (losses)	(33.9		)	—			(1.2		)	(35.1		)
Total revenues	97.7			—			(1.0		)	96.7

BENEFITS AND EXPENSES:
Policy benefits	76.1			(0.2		)	(3.8		)	72.1
Policy acquisition cost amortization	16.3			0.1			0.3			16.7
Other operating expenses	24.0			—			(0.5		)	23.5
Total benefits and expenses	116.4			(0.1		)	(4.0		)	112.3
Income (loss) before income taxes	(18.7		)	0.1			3.0			(15.6		)
Income tax expense (benefit)	(1.9		)	—			1.5			(0.4		)
Net income (loss)	$	(16.8	)	$	0.1		$	1.5		$	(15.2	)

COMPREHENSIVE INCOME (LOSS):
Net income (loss)	$	(16.8	)	$	0.1		$	1.5		$	(15.2	)
Other comprehensive income (loss) before income taxes:
Unrealized investment gains (losses), net of related offsets	11.1			0.3			1.6			13.0
Less: Income tax expense (benefit) related to:
Unrealized investment gains (losses), net of related offsets	14.0			—			0.4			14.4
Other comprehensive income (loss), net of income taxes	(2.9		)	0.3			1.2			(1.4		)
Comprehensive income (loss)	$	(19.7	)	$	0.4		$	2.7		$	(16.6	)



($ in millions)	Statement of Cash Flows For the period ended March 31, 2014
	As reported			Other adjustments			As revised
OPERATING ACTIVITIES:
Net income (loss)	$	(16.8	)	$	1.6		$	(15.2	)
Net realized investment gains / losses	33.9			1.2			35.1
Policy acquisition costs deferred	(16.9		)	—			(16.9		)
Policy acquisition cost amortization	16.3			0.4			16.7
Interest credited	23.8			—			23.8
Equity in earnings of limited partnerships and other investments	(0.8		)	—			(0.8		)
Change in:
Accrued investment income	(5.9		)	—			(5.9		)
Deferred income taxes, net	(3.9		)	(0.5		)	(4.4		)
Reinsurance recoverable	28.3			(1.8		)	26.5
Policy liabilities and accruals	(78.3		)	(2.4		)	(80.7		)
Due to/from related parties	(13.9		)	—			(13.9		)
Other operating activities, net [1]	16.2			1.5			17.7
Cash provided by (used for) operating activities	(18.0		)	—			(18.0		)

INVESTING ACTIVITIES:
Purchases of:
Available-for-sale debt securities	(151.4		)	—			(151.4		)
Available-for-sale equity securities	—			—			—
Short-term investments	(209.8		)	—			(209.8		)
Derivative instruments	(17.7		)	—			(17.7		)
Fair value investments	—			—			—
Sales, repayments and maturities of:
Available-for-sale debt securities	65.1			—			65.1
Available-for-sale equity securities	—			—			—
Short-term investments	99.9			—			99.9
Derivative instruments	30.1			—			30.1
Fair value investments	0.9			—			0.9
Contributions to limited partnerships and limited liability corporations	(0.5		)	—			(0.5		)
Distributions from limited partnerships and limited liability corporations	0.7			—			0.7
Policy loans, net	(0.7		)	—			(0.7		)
Other investing activities, net	(1.8		)	—			(1.8		)
Cash provided by (used for) investing activities	(185.2		)	—			(185.2		)

(Continued on next page)



(Continued from previous page) ($ in millions)	Statement of Cash Flows For the period ended March 31, 2014
	As reported			Other adjustments		As revised

FINANCING ACTIVITIES:
Policyholder deposits	230.4			—		230.4
Policyholder withdrawals	(164.4		)	—		(164.4		)
Net transfers (to) from separate accounts	97.1			—		97.1
Cash provided by (used for) financing activities	163.1			—		163.1
Change in cash and cash equivalents	(40.1		)	—		(40.1		)
Cash and cash equivalents, beginning of period	181.0			—		181.0
Cash and cash equivalents, end of period	$	140.9		$	—	$	140.9

Supplemental Disclosure of Cash Flow Information
Income taxes (paid) refunded	$	14.5		$	—	$	14.5

Non-Cash Transactions During the Period
Investment exchanges	$	8.9		$	—	$	8.9

———————


[1]	Includes receivables which were previously disclosed as a separate line item.



($ in millions)	Statement of Changes in Stockholder's Equity For the period ended March 31, 2014
	As reported			Correction of errors			As revised
COMMON STOCK:
Balance, beginning of period	$	2.5		$	—		$	2.5
Balance, end of period	$	2.5		$	—		$	2.5

ADDITIONAL PAID-IN CAPITAL:
Balance, beginning of period	$	847.2		$	—		$	847.2
Balance, end of period	$	847.2		$	—		$	847.2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS):
Balance, beginning of period	$	(11.9	)	$	(0.8	)	$	(12.7	)
Other comprehensive income (loss)	(2.9		)	1.5			(1.4		)
Balance, end of period	$	(14.8	)	$	0.7		$	(14.1	)

ACCUMULATED DEFICIT:
Balance, beginning of period	$	(465.3	)	$	9.7		$	(455.6	)
Net income (loss)	(16.8		)	1.6			(15.2		)
Balance, end of period	$	(482.1	)	$	11.3		$	(470.8	)

TOTAL STOCKHOLDER’S EQUITY:
Balance, beginning of period	$	372.5		$	8.9		$	381.4
Change in stockholder’s equity	(19.7		)	3.1			(16.6		)
Balance, end of period	$	352.8		$	12.0		$	364.8



($ in millions, except share data)	Balance Sheet As of June 30, 2014
				Correction of errors
	As reported			UL unlock			Other adjustments			As revised
ASSETS:
Available-for-sale debt securities, at fair value	$	3,840.9		$	—		$	(11.3	)	$	3,829.6
Available-for-sale equity securities, at fair value	—			—			11.9			11.9
Short-term investments	189.8			—			—			189.8
Limited partnerships and other investments	10.9			—			—			10.9
Policy loans, at unpaid principal balances	66.3			—			—			66.3
Derivative instruments	170.0			—			(10.7		)	159.3
Fair value investments	47.6			—			—			47.6
Total investments	4,325.5			—			(10.1		)	4,315.4
Cash and cash equivalents	154.9			—			—			154.9
Accrued investment income	29.5			—			—			29.5
Reinsurance recoverable	455.3			(4.8		)	1.0			451.5
Deferred policy acquisition costs	435.6			3.2			2.7			441.5
Deferred income taxes, net	11.1			—			—			11.1
Receivable from related parties	6.3			—			7.3			13.6
Other assets	156.8			—			17.2			174.0
Separate account assets	1,951.0			—			—			1,951.0
Total assets	$	7,526.0		$	(1.6	)	$	18.1		$	7,542.5

LIABILITIES:
Policy liabilities and accruals	$	1,969.5		$	(11.3	)	$	(0.6	)	$	1,957.6
Policyholder deposit funds	3,004.6			—			14.7			3,019.3
Indebtedness due to affiliate	30.0			—			—			30.0
Payable to related parties	8.0			—			7.3			15.3
Other liabilities	175.0			—			3.8			178.8
Separate account liabilities	1,951.0			—			—			1,951.0
Total liabilities	7,138.1			(11.3		)	25.2			7,152.0

STOCKHOLDER’S EQUITY:
Common stock, $5,000 par value: 1,000 shares authorized; 500 shares issued	2.5			—			—			2.5
Additional paid-in capital	847.2			—			—			847.2
Accumulated other comprehensive income (loss)	17.5			0.1			(2.0		)	15.6
Retained earnings (accumulated deficit)	(479.3		)	9.6			(5.1		)	(474.8		)
Total stockholder’s equity	387.9			9.7			(7.1		)	390.5
Total liabilities and stockholder’s equity	$	7,526.0		$	(1.6	)	$	18.1		$	7,542.5



($ in millions)	Statement of Income and Comprehensive Income For the three months ended June 30, 2014
				Correction of errors
	As reported			UL unlock			Other adjustments			As revised
REVENUES:
Premiums	$	4.7		$	—		$	—		$	4.7
Insurance and investment product fees	88.3			—			—			88.3
Net investment income	42.0			—			—			42.0
Net realized investment gains (losses):
Total other-than-temporary impairment (“OTTI”) losses	—			—			—			—
Portion of OTTI losses recognized in other comprehensive income (“OCI”)	—			—			—			—
Net OTTI losses recognized in earnings	—			—			—			—
Net realized investment gains (losses), excluding OTTI losses	(2.1		)	—			0.2			(1.9		)
Net realized investment gains (losses)	(2.1		)	—			0.2			(1.9		)
Total revenues	132.9			—			0.2			133.1

BENEFITS AND EXPENSES:
Policy benefits	81.0			(0.4		)	4.3			84.9
Policy acquisition cost amortization	16.4			(0.2		)	4.0			20.2
Other operating expenses	26.8			—			(0.4		)	26.4
Total benefits and expenses	124.2			(0.6		)	7.9			131.5
Income (loss) before income taxes	8.7			0.6			(7.7		)	1.6
Income tax expense (benefit)	5.9			—			(0.3		)	5.6
Net income (loss)	$	2.8		$	0.6		$	(7.4	)	$	(4.0	)

COMPREHENSIVE INCOME (LOSS):
Net income (loss)	$	2.8		$	0.6		$	(7.4	)	$	(4.0	)
Other comprehensive income (loss) before income taxes:
Unrealized investment gains (losses), net of related offsets	38.7			(0.3		)	(1.8		)	36.6
Less: Income tax expense (benefit) related to:
Unrealized investment gains (losses), net of related offsets	6.4			—			0.5			6.9
Other comprehensive income (loss), net of income taxes	32.3			(0.3		)	(2.3		)	29.7
Comprehensive income (loss)	$	35.1		$	0.3		$	(9.7	)	$	25.7



($ in millions)	Statement of Income and Comprehensive Income For the six months ended June 30, 2014
				Correction of errors
	As reported			UL unlock			Other adjustments			As revised
REVENUES:
Premiums	$	7.5		$	—		$	—		$	7.5
Insurance and investment product fees	177.1			—			0.2			177.3
Net investment income	82.0			—			—			82.0
Net realized investment gains (losses):
Total other-than-temporary impairment (“OTTI”) losses	—			—			—			—
Portion of OTTI losses recognized in other comprehensive income (“OCI”)	—			—			—			—
Net OTTI losses recognized in earnings	—			—			—			—
Net realized investment gains (losses), excluding OTTI losses	(36.0		)	—			(1.0		)	(37.0		)
Net realized investment gains (losses)	(36.0		)	—			(1.0		)	(37.0		)
Total revenues	230.6			—			(0.8		)	229.8

BENEFITS AND EXPENSES:
Policy benefits	157.1			(0.6		)	0.5			157.0
Policy acquisition cost amortization	32.7			(0.1		)	4.3			36.9
Other operating expenses	50.8			—			(0.9		)	49.9
Total benefits and expenses	240.6			(0.7		)	3.9			243.8
Income (loss) before income taxes	(10.0		)	0.7			(4.7		)	(14.0		)
Income tax expense (benefit)	4.0			—			1.2			5.2
Net income (loss)	$	(14.0	)	$	0.7		$	(5.9	)	$	(19.2	)

COMPREHENSIVE INCOME (LOSS):
Net income (loss)	$	(14.0	)	$	0.7		$	(5.9	)	$	(19.2	)
Other comprehensive income (loss) before income taxes:
Unrealized investment gains (losses), net of related offsets	49.8			—			(0.2		)	49.6
Less: Income tax expense (benefit) related to:
Unrealized investment gains (losses), net of related offsets	20.4			—			0.9			21.3
Other comprehensive income (loss), net of income taxes	29.4			—			(1.1		)	28.3
Comprehensive income (loss)	$	15.4		$	0.7		$	(7.0	)	$	9.1



($ in millions)	Statement of Cash Flows For the period ended June 30, 2014
	As reported			Correction of errors			As revised
OPERATING ACTIVITIES:
Net income (loss)	$	(14.0	)	$	(5.2	)	$	(19.2	)
Net realized investment gains / losses	36.0			1.0			37.0
Policy acquisition costs deferred	(37.2		)	(1.1		)	(38.3		)
Policy acquisition cost amortization	32.7			4.2			36.9
Interest credited	46.7			—			46.7
Equity in earnings of limited partnerships and other investments	(1.3		)	—			(1.3		)
Change in:
Accrued investment income	(6.1		)	—			(6.1		)
Deferred income taxes, net	(3.6		)	(1.1		)	(4.7		)
Reinsurance recoverable	45.3			(2.5		)	42.8
Policy liabilities and accruals	(138.4		)	2.1			(136.3		)
Due to/from related parties	(9.8		)	—			(9.8		)
Other operating activities, net [1]	21.7			2.6			24.3
Cash provided by (used for) operating activities	(28.0		)	—			(28.0		)

INVESTING ACTIVITIES:
Purchases of:
Available-for-sale debt securities	(375.6		)	—			(375.6		)
Available-for-sale equity securities	—			—			—
Short-term investments	(449.6		)	—			(449.6		)
Derivative instruments	(26.3		)	—			(26.3		)
Fair value investments	—			—			—
Sales, repayments and maturities of:
Available-for-sale debt securities	138.3			—			138.3
Available-for-sale equity securities	—			—			—
Short-term investments	340.8			—			340.8
Derivative instruments	42.3			—			42.3
Fair value investments	1.8			—			1.8
Contributions to limited partnerships and limited liability corporations	(7.1		)	—			(7.1		)
Distributions from limited partnerships and limited liability corporations	0.9			—			0.9
Policy loans, net	0.8			—			0.8
Other investing activities, net	(4.1		)	—			(4.1		)
Cash provided by (used for) investing activities	(337.8		)	—			(337.8		)

(Continued on next page)



(Continued from previous page) ($ in millions)	Statement of Cash Flows For the period ended June 30, 2014
	As reported			Other adjustments		As revised
FINANCING ACTIVITIES:
Policyholder deposits	483.3			—		483.3
Policyholder withdrawals	(324.2		)	—		(324.2		)
Net transfers (to) from separate accounts	180.6			—		180.6
Cash provided by (used for) financing activities	339.7			—		339.7
Change in cash and cash equivalents	(26.1		)	—		(26.1		)
Cash and cash equivalents, beginning of period	181.0			—		181.0
Cash and cash equivalents, end of period	$	154.9		$	—	$	154.9

Supplemental Disclosure of Cash Flow Information
Income taxes (paid) refunded	$	14.5		$	—	$	14.5

Non-Cash Transactions During the Period
Investment exchanges	$	8.9		$	—	$	8.9

———————


[1]	Includes receivables which were previously disclosed as a separate line item.



($ in millions)	Statement of Changes in Stockholder's Equity For the period ended June 30, 2014
	As reported			Correction of errors			As revised
COMMON STOCK:
Balance, beginning of period	$	2.5		$	—		$	2.5
Balance, end of period	$	2.5		$	—		$	2.5

ADDITIONAL PAID-IN CAPITAL:
Balance, beginning of period	$	847.2		$	—		$	847.2
Balance, end of period	$	847.2		$	—		$	847.2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS):
Balance, beginning of period	$	(11.9	)	$	(0.8	)	$	(12.7	)
Other comprehensive income (loss)	29.4			(1.1		)	28.3
Balance, end of period	$	17.5		$	(1.9	)	$	15.6

ACCUMULATED DEFICIT:
Balance, beginning of period	$	(465.3	)	$	9.7		$	(455.6	)
Net income (loss)	(14.0		)	(5.2		)	(19.2		)
Balance, end of period	$	(479.3	)	$	4.5		$	(474.8	)

TOTAL STOCKHOLDER’S EQUITY:
Balance, beginning of period	$	372.5		$	8.9		$	381.4
Change in stockholder’s equity	15.4			(6.3		)	9.1
Balance, end of period	$	387.9		$	2.6		$	390.5



($ in millions, except share data)	Balance Sheet As of September 30, 2014
				Correction of errors
	As reported			UL unlock			Other adjustments			As revised
ASSETS:
Available-for-sale debt securities, at fair value	$	4,076.2		$	—		$	(26.9	)	$	4,049.3
Available-for-sale equity securities, at fair value	—			—			27.7			27.7
Short-term investments	—			—			—			—
Limited partnerships and other investments	10.9			—			—			10.9
Policy loans, at unpaid principal balances	67.5			—			—			67.5
Derivative instruments	144.8			—			(9.9		)	134.9
Fair value investments	47.1			—			—			47.1
Total investments	4,346.5			—			(9.1		)	4,337.4
Cash and cash equivalents	206.1			—			—			206.1
Accrued investment income	34.7			—			—			34.7
Reinsurance recoverable	456.6			(4.8		)	0.8			452.6
Deferred policy acquisition costs	445.0			2.9			3.6			451.5
Deferred income taxes, net	12.8			—			—			12.8
Receivable from related parties	2.0			—			4.4			6.4
Other assets	193.1			—			11.0			204.1
Separate account assets	1,816.3			—			—			1,816.3
Total assets	$	7,513.1		$	(1.9	)	$	10.7		$	7,521.9

LIABILITIES:
Policy liabilities and accruals	$	1,988.1		$	(11.5	)	$	(1.8	)	$	1,974.8
Policyholder deposit funds	3,164.1			—			17.1			3,181.2
Indebtedness due to affiliate	30.0			—			—			30.0
Payable to related parties	11.3			—			—			11.3
Other liabilities	120.8			—			(0.9		)	119.9
Separate account liabilities	1,816.3			—			—			1,816.3
Total liabilities	7,130.6			(11.5		)	14.4			7,133.5

STOCKHOLDER’S EQUITY:
Common stock, $5,000 par value: 1,000 shares authorized; 500 shares issued	2.5			—			—			2.5
Additional paid-in capital	847.2			—			—			847.2
Accumulated other comprehensive income (loss)	8.8			0.1			(0.2		)	8.7
Retained earnings (accumulated deficit)	(476.0		)	9.5			(3.5		)	(470.0		)
Total stockholder’s equity	382.5			9.6			(3.7		)	388.4
Total liabilities and stockholder’s equity	$	7,513.1		$	(1.9	)	$	10.7		$	7,521.9



($ in millions)	Statement of Income and Comprehensive Income For the three months ended September 30, 2014
				Correction of errors
	As reported			UL unlock			Other adjustments			As revised
REVENUES:
Premiums	$	3.0		$	—		$	—		$	3.0
Insurance and investment product fees	88.6						0.1			88.7
Net investment income	44.1			—			—			44.1
Net realized investment gains (losses):
Total other-than-temporary impairment (“OTTI”) losses	(0.5		)	—			—			(0.5		)
Portion of OTTI losses recognized in other comprehensive income (“OCI”)	—			—			—			—
Net OTTI losses recognized in earnings	(0.5		)	—			—			(0.5		)
Net realized investment gains (losses), excluding OTTI losses	(2.7		)	—			(2.6		)	(5.3		)
Net realized investment gains (losses)	(3.2		)	—			(2.6		)	(5.8		)
Total revenues	132.5			—			(2.5		)	130.0

BENEFITS AND EXPENSES:
Policy benefits	96.9			(0.3		)	(1.0		)	95.6
Policy acquisition cost amortization	19.7			0.3			—			20.0
Other operating expenses	28.1			—			(6.7		)	21.4
Total benefits and expenses	144.7			—			(7.7		)	137.0
Income (loss) before income taxes	(12.2		)	—			5.2			(7.0		)
Income tax expense (benefit)	(15.5		)	—			3.7			(11.8		)
Net income (loss)	$	3.3		$	—		$	1.5		$	4.8

COMPREHENSIVE INCOME (LOSS):
Net income (loss)	$	3.3		$	—		$	1.5		$	4.8
Other comprehensive income (loss) before income taxes:
Unrealized investment gains (losses), net of related offsets	(6.2		)	(0.1		)	0.2			(6.1		)
Less: Income tax expense (benefit) related to:
Unrealized investment gains (losses), net of related offsets	2.5			—			(1.7		)	0.8
Other comprehensive income (loss), net of income taxes	(8.7		)	(0.1		)	1.9			(6.9		)
Comprehensive income (loss)	$	(5.4	)	$	(0.1	)	$	3.4		$	(2.1	)



($ in millions)	Statement of Income and Comprehensive Income For the nine months ended September 30, 2014
				Correction of errors
	As reported			UL unlock			Other adjustments			As revised
REVENUES:
Premiums	$	10.5		$	—		$	—		$	10.5
Insurance and investment product fees	265.7			—			0.3			266.0
Net investment income	126.1			—			—			126.1
Net realized investment gains (losses):
Total other-than-temporary impairment (“OTTI”) losses	(0.5		)	—			—			(0.5		)
Portion of OTTI losses recognized in other comprehensive income (“OCI”)	—			—			—			—
Net OTTI losses recognized in earnings	(0.5		)	—			—			(0.5		)
Net realized investment gains (losses), excluding OTTI losses	(38.7		)	—			(3.6		)	(42.3		)
Net realized investment gains (losses)	(39.2		)	—			(3.6		)	(42.8		)
Total revenues	363.1			—			(3.3		)	359.8

BENEFITS AND EXPENSES:
Policy benefits	254.0			(0.9		)	(0.5		)	252.6
Policy acquisition cost amortization	52.4			0.2			4.3			56.9
Other operating expenses	78.9			—			(7.6		)	71.3
Total benefits and expenses	385.3			(0.7		)	(3.8		)	380.8
Income (loss) before income taxes	(22.2		)	0.7			0.5			(21.0		)
Income tax expense (benefit)	(11.5		)	—			4.9			(6.6		)
Net income (loss)	$	(10.7	)	$	0.7		$	(4.4	)	$	(14.4	)

COMPREHENSIVE INCOME (LOSS):
Net income (loss)	$	(10.7	)	$	0.7		$	(4.4	)	$	(14.4	)
Other comprehensive income (loss) before income taxes:
Unrealized investment gains (losses), net of related offsets	43.6			(0.1		)	—			43.5
Less: Income tax expense (benefit) related to:
Unrealized investment gains (losses), net of related offsets	22.9			—			(0.8		)	22.1
Other comprehensive income (loss), net of income taxes	20.7			(0.1		)	0.8			21.4
Comprehensive income (loss)	$	10.0		$	0.6		$	(3.6	)	$	7.0



($ in millions)	Statement of Cash Flows For the period ended September 30, 2014
	As reported			Correction of errors			As revised
OPERATING ACTIVITIES:
Net income (loss)	$	(10.7	)	$	(3.7	)	$	(14.4	)
Net realized investment gains / losses	39.2			3.6			42.8
Policy acquisition costs deferred	(61.2		)	(2.1		)	(63.3		)
Policy acquisition cost amortization	52.4			4.5			56.9
Interest credited	78.2			—			78.2
Equity in earnings of limited partnerships and other investments	(1.9		)	—			(1.9		)
Change in:
Accrued investment income	(14.2		)	—			(14.2		)
Deferred income taxes, net	(7.8		)	0.7			(7.1		)
Reinsurance recoverable	44.0			(2.3		)	41.7
Policy liabilities and accruals	(189.2		)	0.6			(188.6		)
Due to/from related parties	(2.2		)	—			(2.2		)
Other operating activities, net [1]	1.7			(1.3		)	0.4
Cash provided by (used for) operating activities	(71.7		)	—			(71.7		)

INVESTING ACTIVITIES:
Purchases of:
Available-for-sale debt securities	(822.9		)	17.2			(805.7		)
Available-for-sale equity securities	—			(17.2		)	(17.2		)
Short-term investments	(624.3		)	—			(624.3		)
Derivative instruments	(44.6		)	—			(44.6		)
Fair value investments	—			—			—
Sales, repayments and maturities of:
Available-for-sale debt securities	284.4			(1.0		)	283.4
Available-for-sale equity securities	—			1.0			1.0
Short-term investments	705.4			—			705.4
Derivative instruments	61.8			—			61.8
Fair value investments	2.5			—			2.5
Contributions to limited partnerships and limited liability corporations	(7.2		)	—			(7.2		)
Distributions from limited partnerships and limited liability corporations	1.5			—			1.5
Policy loans, net	0.3			—			0.3
Other investing activities, net	(4.1		)	—			(4.1		)
Cash provided by (used for) investing activities	(447.2		)	—			(447.2		)

(Continued on next page)



(Continued from previous page) ($ in millions)	Statement of Cash Flows For the period ended September 30, 2014
	As reported			Other adjustments		As revised
FINANCING ACTIVITIES:
Policyholder deposits	759.9			—		759.9
Policyholder withdrawals	(480.1		)	—		(480.1		)
Net transfers (to) from separate accounts	264.2			—		264.2
Cash provided by (used for) financing activities	544.0			—		544.0
Change in cash and cash equivalents	25.1			—		25.1
Cash and cash equivalents, beginning of period	181.0			—		181.0
Cash and cash equivalents, end of period	$	206.1		$	—	$	206.1

Supplemental Disclosure of Cash Flow Information
Income taxes (paid) refunded	$	1.8		$	—	$	1.8

Non-Cash Transactions During the Period
Investment exchanges	$	8.9		$	—	$	8.9

———————


[1]	Includes receivables which were previously disclosed as a separate line item.



($ in millions)	Statement of Changes in Stockholder's Equity For the period ended September 30, 2014
	As reported			Correction of errors			As revised
COMMON STOCK:
Balance, beginning of period	$	2.5		$	—		$	2.5
Balance, end of period	$	2.5		$	—		$	2.5

ADDITIONAL PAID-IN CAPITAL:
Balance, beginning of period	$	847.2		$	—		$	847.2
Balance, end of period	$	847.2		$	—		$	847.2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS):
Balance, beginning of period	$	(11.9	)	$	(0.8	)	$	(12.7	)
Other comprehensive income (loss)	20.7			0.7			21.4
Balance, end of period	$	8.8		$	(0.1	)	$	8.7

ACCUMULATED DEFICIT:
Balance, beginning of period	$	(465.3	)	$	9.7		$	(455.6	)
Net income (loss)	(10.7		)	(3.7		)	(14.4		)
Balance, end of period	$	(476.0	)	$	6.0		$	(470.0	)

TOTAL STOCKHOLDER’S EQUITY:
Balance, beginning of period	$	372.5		$	8.9		$	381.4
Change in stockholder’s equity	10.0			(3.0		)	7.0
Balance, end of period	$	382.5		$	5.9		$	388.4



($ in millions, except share data)	Balance Sheet As of March 31, 2013
				Correction of errors
	As reported			UL unlock		Other adjustments			As revised
ASSETS:
Available-for-sale debt securities, at fair value	$	3,054.7		$	—	$	(4.8	)	$	3,049.9
Available-for-sale equity securities, at fair value	—			—		5.6			5.6
Short-term investments	224.9			—		—			224.9
Limited partnerships and other investments	5.7			—		—			5.7
Policy loans, at unpaid principal balances	61.5			—		—			61.5
Derivative instruments	186.6			—		(10.8		)	175.8
Fair value investments	46.5			—		—			46.5
Total investments	3,579.9			—		(10.0		)	3,569.9
Cash and cash equivalents	116.2			—		—			116.2
Accrued investment income	29.0			—		—			29.0
Reinsurance recoverable	444.1			—		0.6			444.7
Deferred policy acquisition costs	433.6			—		(3.0		)	430.6
Deferred income taxes, net	13.4			—		—			13.4
Receivable from related parties	—			—		—			—
Other assets	172.0			—		11.7			183.7
Separate account assets	2,109.5			—		—			2,109.5
Total assets	$	6,897.7		$	—	$	(0.7	)	$	6,897.0

LIABILITIES:
Policy liabilities and accruals	$	1,930.8		$	—	$	(4.4	)	$	1,926.4
Policyholder deposit funds	2,468.1			—		6.1			2,474.2
Indebtedness due to affiliate	—			—		—			—
Payable to related parties	15.5			—		—			15.5
Other liabilities	115.1			—		0.8			115.9
Separate account liabilities	2,109.5			—		—			2,109.5
Total liabilities	6,639.0			—		2.5			6,641.5

STOCKHOLDER’S EQUITY:
Common stock, $5,000 par value: 1,000 shares authorized; 500 shares issued	2.5			—		—			2.5
Additional paid-in capital	802.2			—		—			802.2
Accumulated other comprehensive income (loss)	(4.6		)	—		0.9			(3.7		)
Retained earnings (accumulated deficit)	(541.4		)	—		(4.1		)	(545.5		)
Total stockholder’s equity	258.7			—		(3.2		)	255.5
Total liabilities and stockholder’s equity	$	6,897.7		$	—	$	(0.7	)	$	6,897.0



($ in millions)	Statement of Income and Comprehensive Income For the three months ended March 31, 2013
				Correction of errors
	As reported			UL unlock		Other adjustments			As revised
REVENUES:
Premiums	$	3.1		$	—	$	—		$	3.1
Insurance and investment product fees	90.1			—		—			90.1
Net investment income	33.0			—		0.2			33.2
Net realized investment gains (losses):
Total other-than-temporary impairment (“OTTI”) losses	(0.3		)	—		0.1			(0.2		)
Portion of OTTI losses recognized in other comprehensive income (“OCI”)	(0.7		)	—		—			(0.7		)
Net OTTI losses recognized in earnings	(1.0		)	—		0.1			(0.9		)
Net realized investment gains (losses), excluding OTTI losses	(16.4		)	—		0.9			(15.5		)
Net realized investment gains (losses)	(17.4		)	—		1.0			(16.4		)
Total revenues	108.8			—		1.2			110.0

BENEFITS AND EXPENSES:
Policy benefits	88.5			—		2.2			90.7
Policy acquisition cost amortization	14.0			—		2.3			16.3
Other operating expenses	28.6			—		1.8			30.4
Total benefits and expenses	131.1			—		6.3			137.4
Income (loss) before income taxes	(22.3		)	—		(5.1		)	(27.4		)
Income tax expense (benefit)	(1.9		)	—		—			(1.9		)
Net income (loss)	$	(20.4	)	$	—	$	(5.1	)	$	(25.5	)

COMPREHENSIVE INCOME (LOSS):
Net income (loss)	$	(20.4	)	$	—	$	(5.1	)	$	(25.5	)
Other comprehensive income (loss) before income taxes:
Unrealized investment gains (losses), net of related offsets	(13.3		)	—		3.5			(9.8		)
Less: Income tax expense (benefit) related to:
Unrealized investment gains (losses), net of related offsets	2.7			—		—			2.7
Other comprehensive income (loss), net of income taxes	(16.0		)	—		3.5			(12.5		)
Comprehensive income (loss)	$	(36.4	)	$	—	$	(1.6	)	$	(38.0	)



($ in millions)	Statement of Cash Flows For the period ended March 31, 2013
	As reported			Correction of errors			As revised
OPERATING ACTIVITIES:
Net income (loss)	$	(20.4	)	$	(5.1	)	$	(25.5	)
Net realized investment gains / losses	17.4			(1.0		)	16.4
Policy acquisition costs deferred	(17.2		)	—			(17.2		)
Policy acquisition cost amortization	14.0			2.3			16.3
Interest credited	18.4			—			18.4
Equity in earnings of limited partnerships and other investments	0.8			—			0.8
Change in:
Accrued investment income	(6.8		)	(0.2		)	(7.0		)
Deferred income taxes, net	—			—			—
Reinsurance recoverable	(17.0		)	22.0			5.0
Policy liabilities and accruals	(55.5		)	(19.7		)	(75.2		)
Due to/from related parties	4.5			—			4.5
Other operating activities, net [1]	10.0			1.7			11.7
Cash provided by (used for) operating activities	(51.8		)	—			(51.8		)

INVESTING ACTIVITIES:
Purchases of:
Available-for-sale debt securities	(155.0		)	2.0			(153.0		)
Available-for-sale equity securities	—			(2.0		)	(2.0		)
Short-term investments	(224.8		)	—			(224.8		)
Derivative instruments	(35.1		)	—			(35.1		)
Fair value investments	(9.8		)	—			(9.8		)
Sales, repayments and maturities of:
Available-for-sale debt securities	73.4			—			73.4
Available-for-sale equity securities	—			—			—
Short-term investments	244.9			—			244.9
Derivative instruments	7.7			—			7.7
Fair value investments	1.7			—			1.7
Contributions to limited partnerships and limited liability corporations	(0.3		)	—			(0.3		)
Distributions from limited partnerships and limited liability corporations	—			—			—
Policy loans, net	0.2			—			0.2
Other investing activities, net	0.1			—			0.1
Cash provided by (used for) investing activities	(97.0		)	—			(97.0		)

(Continued on next page)



(Continued from previous page) ($ in millions)	Statement of Cash Flows For the period ended March 31, 2013
	As reported			Correction of errors		As revised
FINANCING ACTIVITIES:
Policyholder deposits	247.2			—		247.2
Policyholder withdrawals	(135.3		)	—		(135.3		)
Net transfers (to) from separate accounts	70.0			—		70.0
Cash provided by (used for) financing activities	181.9			—		181.9
Change in cash and cash equivalents	33.1			—		33.1
Cash and cash equivalents, beginning of period	83.1			—		83.1
Cash and cash equivalents, end of period	$	116.2		$	—	$	116.2

Supplemental Disclosure of Cash Flow Information
Income taxes (paid) refunded	$	3.7		$	—	$	3.7

Non-Cash Transactions During the Period
Investment exchanges	$	19.0		$	—	$	19.0

———————


[1]	Includes receivables which were previously disclosed as a separate line item.



($ in millions)	Statement of Changes in Stockholder's Equity For the period ended March 31, 2013
	As reported			Correction of errors			As revised
COMMON STOCK:
Balance, beginning of period	$	2.5		$	—		$	2.5
Balance, end of period	$	2.5		$	—		$	2.5

ADDITIONAL PAID-IN CAPITAL:
Balance, beginning of period	$	802.2		$	—		$	802.2
Balance, end of period	$	802.2		$	—		$	802.2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS):
Balance, beginning of period	$	11.4		$	(2.6	)	$	8.8
Other comprehensive income (loss)	(16.0		)	3.5			(12.5		)
Balance, end of period	$	(4.6	)	$	0.9		$	(3.7	)

ACCUMULATED DEFICIT:
Balance, beginning of period	$	(521.0	)	$	1.0		$	(520.0	)
Net income (loss)	(20.4		)	(5.1		)	(25.5		)
Balance, end of period	$	(541.4	)	$	(4.1	)	$	(545.5	)

TOTAL STOCKHOLDER’S EQUITY:
Balance, beginning of period	$	295.1		$	(1.6	)	$	293.5
Change in stockholder’s equity	(36.4		)	(1.6		)	(38.0		)
Balance, end of period	$	258.7		$	(3.2	)	$	255.5



($ in millions, except share data)	Balance Sheet As of June 30, 2013
				Correction of errors
	As reported			UL unlock		Other adjustments			As revised
ASSETS:
Available-for-sale debt securities, at fair value	$	3,162.2		$	—	$	(7.4	)	$	3,154.8
Available-for-sale equity securities, at fair value	—			—		7.8			7.8
Short-term investments	165.0			—		—			165.0
Limited partnerships and other investments	7.2			—		—			7.2
Policy loans, at unpaid principal balances	62.8			—		—			62.8
Derivative instruments	199.3			—		(15.7		)	183.6
Fair value investments	48.8			—		—			48.8
Total investments	3,645.3			—		(15.3		)	3,630.0
Cash and cash equivalents	123.9			—		—			123.9
Accrued investment income	25.7			—		—			25.7
Reinsurance recoverable	455.5			—		0.6			456.1
Deferred policy acquisition costs	463.1			—		(1.2		)	461.9
Deferred income taxes, net	25.5			—		—			25.5
Receivable from related parties	6.0			—		—			6.0
Other assets	191.0			—		15.3			206.3
Separate account assets	2,021.3			—		—			2,021.3
Total assets	$	6,957.3		$	—	$	(0.6	)	$	6,956.7

LIABILITIES:
Policy liabilities and accruals	$	1,926.5		$	—	$	(2.8	)	$	1,923.7
Policyholder deposit funds	2,566.5			—		8.1			2,574.6
Indebtedness due to affiliate	—			—		—			—
Payable to related parties	18.3			—		—			18.3
Other liabilities	161.4			—		—			161.4
Separate account liabilities	2,021.3			—		—			2,021.3
Total liabilities	6,694.0			—		5.3			6,699.3

STOCKHOLDER’S EQUITY:
Common stock, $5,000 par value: 1,000 shares authorized; 500 shares issued	2.5			—		—			2.5
Additional paid-in capital	802.2			—		—			802.2
Accumulated other comprehensive income (loss)	(4.6		)	—		(1.7		)	(6.3		)
Retained earnings (accumulated deficit)	(536.8		)	—		(4.2		)	(541.0		)
Total stockholder’s equity	263.3			—		(5.9		)	257.4
Total liabilities and stockholder’s equity	$	6,957.3		$	—	$	(0.6	)	$	6,956.7



($ in millions)	Statement of Income and Comprehensive Income For the three months ended June 30, 2013
				Correction of errors
	As reported			UL unlock		Other adjustments			As revised
REVENUES:
Premiums	$	5.1		$	—	$	—		$	5.1
Insurance and investment product fees	87.2			—		—			87.2
Net investment income	34.1			—		(0.1		)	34.0
Net realized investment gains (losses):
Total other-than-temporary impairment (“OTTI”) losses	—			—		—			—
Portion of OTTI losses recognized in other comprehensive income (“OCI”)	(0.2		)	—		—			(0.2		)
Net OTTI losses recognized in earnings	(0.2		)	—		—			(0.2		)
Net realized investment gains (losses), excluding OTTI losses	10.9			—		(2.1		)	8.8
Net realized investment gains (losses)	10.7			—		(2.1		)	8.6
Total revenues	137.1			—		(2.2		)	134.9

BENEFITS AND EXPENSES:
Policy benefits	91.4			—		(1.4		)	90.0
Policy acquisition cost amortization	26.6			—		(0.6		)	26.0
Other operating expenses	31.4			—		(0.1		)	31.3
Total benefits and expenses	149.4			—		(2.1		)	147.3
Income (loss) before income taxes	(12.3		)	—		(0.1		)	(12.4		)
Income tax expense (benefit)	(16.9		)	—		—			(16.9		)
Net income (loss)	$	4.6		$	—	$	(0.1	)	$	4.5

COMPREHENSIVE INCOME (LOSS):
Net income (loss)	$	4.6		$	—	$	(0.1	)	$	4.5
Other comprehensive income (loss) before income taxes:
Unrealized investment gains (losses), net of related offsets	(12.1		)	—		(2.5		)	(14.6		)
Less: Income tax expense (benefit) related to:
Unrealized investment gains (losses), net of related offsets	(12.1		)	—		0.1			(12.0		)
Other comprehensive income (loss), net of income taxes	—			—		(2.6		)	(2.6		)
Comprehensive income (loss)	$	4.6		$	—	$	(2.7	)	$	1.9



($ in millions)	Statement of Income and Comprehensive Income For the six months ended June 30, 2013
				Correction of errors
	As reported			UL unlock		Other adjustments			As revised
REVENUES:
Premiums	$	8.2		$	—	$	—		$	8.2
Insurance and investment product fees	177.3			—		—			177.3
Net investment income	67.1			—		0.1			67.2
Net realized investment gains (losses):
Total other-than-temporary impairment (“OTTI”) losses	(0.3		)	—		0.1			(0.2		)
Portion of OTTI losses recognized in other comprehensive income (“OCI”)	(0.9		)	—		—			(0.9		)
Net OTTI losses recognized in earnings	(1.2		)	—		0.1			(1.1		)
Net realized investment gains (losses), excluding OTTI losses	(5.5		)	—		(1.2		)	(6.7		)
Net realized investment gains (losses)	(6.7		)	—		(1.1		)	(7.8		)
Total revenues	245.9			—		(1.0		)	244.9

BENEFITS AND EXPENSES:
Policy benefits	179.9			—		0.8			180.7
Policy acquisition cost amortization	40.6			—		1.7			42.3
Other operating expenses	60.0			—		1.7			61.7
Total benefits and expenses	280.5			—		4.2			284.7
Income (loss) before income taxes	(34.6		)	—		(5.2		)	(39.8		)
Income tax expense (benefit)	(18.8		)	—		—			(18.8		)
Net income (loss)	$	(15.8	)	$	—	$	(5.2	)	$	(21.0	)

COMPREHENSIVE INCOME (LOSS):
Net income (loss)	$	(15.8	)	$	—	$	(5.2	)	$	(21.0	)
Other comprehensive income (loss) before income taxes:
Unrealized investment gains (losses), net of related offsets	(25.4		)	—		1.0			(24.4		)
Less: Income tax expense (benefit) related to:
Unrealized investment gains (losses), net of related offsets	(9.4		)	—		0.1			(9.3		)
Other comprehensive income (loss), net of income taxes	(16.0		)	—		0.9			(15.1		)
Comprehensive income (loss)	$	(31.8	)	$	—	$	(4.3	)	$	(36.1	)



($ in millions)	Statement of Cash Flows For the period ended June 30, 2013
	As reported			Correction of errors			As revised
OPERATING ACTIVITIES:
Net income (loss)	$	(15.8	)	$	(5.2	)	$	(21.0	)
Net realized investment gains / losses	6.7			1.1			7.8
Policy acquisition costs deferred	(33.5		)	—			(33.5		)
Policy acquisition cost amortization	40.6			1.7			42.3
Interest credited	40.1			—			40.1
Equity in earnings of limited partnerships and other investments	(0.1		)	—			(0.1		)
Change in:
Accrued investment income	(3.7		)	(0.2		)	(3.9		)
Deferred income taxes, net	—			—			—
Reinsurance recoverable	(28.4		)	22.1			(6.3		)
Policy liabilities and accruals	(59.5		)	(21.2		)	(80.7		)
Due to/from related parties	1.3			—			1.3
Other operating activities, net [1]	3.2			1.7			4.9
Cash provided by (used for) operating activities	(49.1		)	—			(49.1		)

INVESTING ACTIVITIES:
Purchases of:
Available-for-sale debt securities	(429.8		)	4.4			(425.4		)
Available-for-sale equity securities	—			(4.4		)	(4.4		)
Short-term investments	(224.8		)	—			(224.8		)
Derivative instruments	(50.1		)	—			(50.1		)
Fair value investments	(14.6		)	—			(14.6		)
Sales, repayments and maturities of:
Available-for-sale debt securities	151.3			—			151.3
Available-for-sale equity securities	—			—			—
Short-term investments	304.8			—			304.8
Derivative instruments	15.8			—			15.8
Fair value investments	3.7			—			3.7
Contributions to limited partnerships and limited liability corporations	(0.4		)	—			(0.4		)
Distributions from limited partnerships and limited liability corporations	0.1			—			0.1
Policy loans, net	(0.6		)	—			(0.6		)
Other investing activities, net	0.1			—			0.1
Cash provided by (used for) investing activities	(244.5		)	—			(244.5		)

(Continued on next page)



(Continued from previous page) ($ in millions)	Statement of Cash Flows For the period ended June 30, 2013
	As reported			Correction of errors		As revised
FINANCING ACTIVITIES:
Policyholder deposits	469.9			—		469.9
Policyholder withdrawals	(280.0		)	—		(280.0		)
Net transfers (to) from separate accounts	144.5			—		144.5
Cash provided by (used for) financing activities	334.4			—		334.4
Change in cash and cash equivalents	40.8			—		40.8
Cash and cash equivalents, beginning of period	83.1			—		83.1
Cash and cash equivalents, end of period	$	123.9		$	—	$	123.9

Supplemental Disclosure of Cash Flow Information
Income taxes (paid) refunded	$	9.0		$	—	$	9.0

Non-Cash Transactions During the Period
Investment exchanges	$	29.6		$	—	$	29.6

———————


[1]	Includes receivables which were previously disclosed as a separate line item.



($ in millions)	Statement of Changes in Stockholder's Equity For the period ended June 30, 2013
	As reported			Correction of errors			As revised
COMMON STOCK:
Balance, beginning of period	$	2.5		$	—		$	2.5
Balance, end of period	$	2.5		$	—		$	2.5

ADDITIONAL PAID-IN CAPITAL:
Balance, beginning of period	$	802.2		$	—		$	802.2
Balance, end of period	$	802.2		$	—		$	802.2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS):
Balance, beginning of period	$	11.4		$	(2.6	)	$	8.8
Other comprehensive income (loss)	(16.0		)	0.9			(15.1		)
Balance, end of period	$	(4.6	)	$	(1.7	)	$	(6.3	)

ACCUMULATED DEFICIT:
Balance, beginning of period	$	(521.0	)	$	1.0		$	(520.0	)
Net income (loss)	(15.8		)	(5.2		)	(21.0		)
Balance, end of period	$	(536.8	)	$	(4.2	)	$	(541.0	)

TOTAL STOCKHOLDER’S EQUITY:
Balance, beginning of period	$	295.1		$	(1.6	)	$	293.5
Change in stockholder’s equity	(31.8		)	(4.3		)	(36.1		)
Balance, end of period	$	263.3		$	(5.9	)	$	257.4



($ in millions, except share data)	Balance Sheet As of September 30, 2013
				Correction of errors
	As reported			UL unlock		Other adjustments			As revised
ASSETS:
Available-for-sale debt securities, at fair value	$	3,252.1		$	—	$	(6.3	)	$	3,245.8
Available-for-sale equity securities, at fair value	—			—		7.3			7.3
Short-term investments	55.0			—		—			55.0
Limited partnerships and other investments	10.3			—		—			10.3
Policy loans, at unpaid principal balances	65.6			—		—			65.6
Derivative instruments	190.7			—		(15.3		)	175.4
Fair value investments	53.1			—		—			53.1
Total investments	3,626.8			—		(14.3		)	3,612.5
Cash and cash equivalents	218.1			—		—			218.1
Accrued investment income	29.7			—		—			29.7
Reinsurance recoverable	484.8			—		0.5			485.3
Deferred policy acquisition costs	458.5			—		(0.2		)	458.3
Deferred income taxes, net	25.8			—		(0.1		)	25.7
Receivable from related parties	2.0			—		0.1			2.1
Other assets	204.7			—		17.4			222.1
Separate account assets	2,049.5			—		—			2,049.5
Total assets	$	7,099.9		$	—	$	3.4		$	7,103.3

LIABILITIES:
Policy liabilities and accruals	$	1,974.9		$	—	$	(4.0	)	$	1,970.9
Policyholder deposit funds	2,660.9			—		10.4			2,671.3
Indebtedness due to affiliate	—			—		—			—
Payable to related parties	12.6			—		0.2			12.8
Other liabilities	143.7			—		1.1			144.8
Separate account liabilities	2,049.5			—		—			2,049.5
Total liabilities	6,841.6			—		7.7			6,849.3

STOCKHOLDER’S EQUITY:
Common stock, $5,000 par value: 1,000 shares authorized; 500 shares issued	2.5			—		—			2.5
Additional paid-in capital	802.2			—		—			802.2
Accumulated other comprehensive income (loss)	5.6			—		(1.1		)	4.5
Retained earnings (accumulated deficit)	(552.0		)	—		(3.2		)	(555.2		)
Total stockholder’s equity	258.3			—		(4.3		)	254.0
Total liabilities and stockholder’s equity	$	7,099.9		$	—	$	3.4		$	7,103.3



($ in millions)	Statement of Income and Comprehensive Income For the three months ended September 30, 2013
				Correction of errors
	As reported			UL unlock		Other adjustments			As revised
REVENUES:
Premiums	$	3.1		$	—	$	—		$	3.1
Insurance and investment product fees	94.0			—		—			94.0
Net investment income	36.3			—		—			36.3
Net realized investment gains (losses):
Total other-than-temporary impairment (“OTTI”) losses	(0.2		)	—		—			(0.2		)
Portion of OTTI losses recognized in other comprehensive income (“OCI”)	—			—		—			—
Net OTTI losses recognized in earnings	(0.2		)	—		—			(0.2		)
Net realized investment gains (losses), excluding OTTI losses	(2.6		)	—		(2.6		)	(5.2		)
Net realized investment gains (losses)	(2.8		)	—		(2.6		)	(5.4		)
Total revenues	130.6			—		(2.6		)	128.0

BENEFITS AND EXPENSES:
Policy benefits	91.8			—		(1.3		)	90.5
Policy acquisition cost amortization	22.2			—		(0.7		)	21.5
Other operating expenses	29.2			—		(0.2		)	29.0
Total benefits and expenses	143.2			—		(2.2		)	141.0
Income (loss) before income taxes	(12.6		)	—		(0.4		)	(13.0		)
Income tax expense (benefit)	2.6			—		(1.4		)	1.2
Net income (loss)	$	(15.2	)	$	—	$	1.0		$	(14.2	)

COMPREHENSIVE INCOME (LOSS):
Net income (loss)	$	(15.2	)	$	—	$	1.0		$	(14.2	)
Other comprehensive income (loss) before income taxes:
Unrealized investment gains (losses), net of related offsets	9.9					0.7			10.6
Less: Income tax expense (benefit) related to:
Unrealized investment gains (losses), net of related offsets	(0.3		)			0.1			(0.2		)
Other comprehensive income (loss), net of income taxes	10.2			—		0.6			10.8
Comprehensive income (loss)	$	(5.0	)	$	—	$	1.6		$	(3.4	)



($ in millions)	Statement of Income and Comprehensive Income For the nine months ended September 30, 2013
				Correction of errors
	As reported			UL unlock		Other adjustments			As revised
REVENUES:
Premiums	$	11.3		$	—	$	—		$	11.3
Insurance and investment product fees	271.3			—		—			271.3
Net investment income	103.4			—		0.1			103.5
Net realized investment gains (losses):
Total other-than-temporary impairment (“OTTI”) losses	(0.5		)	—		0.1			(0.4		)
Portion of OTTI losses recognized in other comprehensive income (“OCI”)	(0.9		)	—		—			(0.9		)
Net OTTI losses recognized in earnings	(1.4		)	—		0.1			(1.3		)
Net realized investment gains (losses), excluding OTTI losses	(8.1		)	—		(3.8		)	(11.9		)
Net realized investment gains (losses)	(9.5		)	—		(3.7		)	(13.2		)
Total revenues	376.5			—		(3.6		)	372.9

BENEFITS AND EXPENSES:
Policy benefits	271.7			—		(0.5		)	271.2
Policy acquisition cost amortization	62.8			—		1.0			63.8
Other operating expenses	89.2			—		1.5			90.7
Total benefits and expenses	423.7			—		2.0			425.7
Income (loss) before income taxes	(47.2		)	—		(5.6		)	(52.8		)
Income tax expense (benefit)	(16.2		)	—		(1.4		)	(17.6		)
Net income (loss)	$	(31.0	)	$	—	$	(4.2	)	$	(35.2	)

COMPREHENSIVE INCOME (LOSS):
Net income (loss)	$	(31.0	)	$	—	$	(4.2	)	$	(35.2	)
Other comprehensive income (loss) before income taxes:
Unrealized investment gains (losses), net of related offsets	(15.5		)	—		1.7			(13.8		)
Less: Income tax expense (benefit) related to:
Unrealized investment gains (losses), net of related offsets	(9.7		)	—		0.2			(9.5		)
Other comprehensive income (loss), net of income taxes	(5.8		)	—		1.5			(4.3		)
Comprehensive income (loss)	$	(36.8	)	$	—	$	(2.7	)	$	(39.5	)



($ in millions)	Statement of Cash Flows For the period ended September 30, 2013
	As reported			Correction of errors			As revised
OPERATING ACTIVITIES:
Net income (loss)	$	(31.0	)	$	(4.2	)	$	(35.2	)
Net realized investment gains / losses	9.5			3.7			13.2
Policy acquisition costs deferred	(49.6		)	—			(49.6		)
Policy acquisition cost amortization	62.8			1.0			63.8
Interest credited	64.0			—			64.0
Equity in earnings of limited partnerships and other investments	(0.3		)	—			(0.3		)
Change in:
Accrued investment income	(8.5		)	(0.2		)	(8.7		)
Deferred income taxes, net	—			—			—
Reinsurance recoverable	(57.7		)	22.2			(35.5		)
Policy liabilities and accruals	(70.7		)	(22.7		)	(93.4		)
Due to/from related parties	(0.4		)	—			(0.4		)
Other operating activities, net [1]	9.3			0.2			9.5
Cash provided by (used for) operating activities	(72.6		)	—			(72.6		)

INVESTING ACTIVITIES:
Purchases of:
Available-for-sale debt securities	(672.3		)	4.4			(667.9		)
Available-for-sale equity securities	—			(4.4		)	(4.4		)
Short-term investments	(224.8		)	—			(224.8		)
Derivative instruments	(62.7		)	—			(62.7		)
Fair value investments	(21.1		)	—			(21.1		)
Sales, repayments and maturities of:
Available-for-sale debt securities	261.2			—			261.2
Available-for-sale equity securities	—			—			—
Short-term investments	414.8			—			414.8
Derivative instruments	27.4			—			27.4
Fair value investments	5.7			—			5.7
Contributions to limited partnerships and limited liability corporations	(3.5		)	—			(3.5		)
Distributions from limited partnerships and limited liability corporations	0.4			—			0.4
Policy loans, net	(2.7		)	—			(2.7		)
Other investing activities, net	0.1			—			0.1
Cash provided by (used for) investing activities	(277.5		)	—			(277.5		)

(Continued on next page)



(Continued from previous page) ($ in millions)	Statement of Cash Flows For the period ended September 30, 2013
	As reported			Correction of errors		As revised
FINANCING ACTIVITIES:
Policyholder deposits	690.7			—		690.7
Policyholder withdrawals	(434.6		)	—		(434.6		)
Net transfers (to) from separate accounts	229.0			—		229.0
Cash provided by (used for) financing activities	485.1			—		485.1
Change in cash and cash equivalents	135.0			—		135.0
Cash and cash equivalents, beginning of period	83.1			—		83.1
Cash and cash equivalents, end of period	$	218.1		$	—	$	218.1

Supplemental Disclosure of Cash Flow Information
Income taxes (paid) refunded	$	25.5		$	—	$	25.5

Non-Cash Transactions During the Period
Investment exchanges	$	30.5		$	—	$	30.5

———————


[1]	Includes receivables which were previously disclosed as a separate line item.



($ in millions)	Statement of Changes in Stockholder's Equity For the period ended September 30, 2013
	As reported			Correction of errors			As revised
COMMON STOCK:
Balance, beginning of period	$	2.5		$	—		$	2.5
Balance, end of period	$	2.5		$	—		$	2.5

ADDITIONAL PAID-IN CAPITAL:
Balance, beginning of period	$	802.2		$	—		$	802.2
Balance, end of period	$	802.2		$	—		$	802.2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS):
Balance, beginning of period	$	11.4		$	(2.6	)	$	8.8
Other comprehensive income (loss)	(5.8		)	1.5			(4.3		)
Balance, end of period	$	5.6		$	(1.1	)	$	4.5

ACCUMULATED DEFICIT:
Balance, beginning of period	$	(521.0	)	$	1.0		$	(520.0	)
Net income (loss)	(31.0		)	(4.2		)	(35.2		)
Balance, end of period	$	(552.0	)	$	(3.2	)	$	(555.2	)

TOTAL STOCKHOLDER’S EQUITY:
Balance, beginning of period	$	295.1		$	(1.6	)	$	293.5
Change in stockholder’s equity	(36.8		)	(2.7		)	(39.5		)
Balance, end of period	$	258.3		$	(4.3	)	$	254.0