The impact of the correction of these errors on the financial statements is presented in the tables within this Note below.



($ 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 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 gains (losses), excluding OTTI losses	(33.9		)	—			(1.2		)	(35.1		)
Net realized 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 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



($ 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