Federal Income Taxes	9 Months Ended
Sep. 30, 2011
Notes to Financial Statements [Abstract]
Federal Income Taxes	7. Federal Income Taxes The effective tax rate is a ratio of tax expense over pre-tax income (loss). Because the pre-tax income of $139 million resulted in a tax benefit of $12 million for the three months ended September 30, 2011, the effective tax rate was not meaningful. The effective tax rate on pre-tax income from continuing operations was 22% for the nine months ended September 30, 2011. The effective tax rate on pre-tax income from continuing operations was 18% and 23% for the three and nine months ended September 30, 2010, respectively. The effective tax rate on pre-tax income from continuing operations was lower than the prevailing corporate federal income tax rate. Differences in the effective rates and the U.S. statutory rate of 35% were the result of certain tax preferred investment income, separate account dividends-received deduction (“DRD”), foreign tax credits and other tax preference items. Federal income tax expense for the first nine months of 2011 was decreased by $28 million related to favorable adjustments from the 2010 tax return, filed in the third quarter of 2011, relating primarily to the separate account DRD, foreign tax credits and other tax preference items. Federal income tax expense for the first nine months of 2010 was decreased by $13 million related to favorable adjustments from the 2009 tax return, filed in the third quarter of 2010, relating primarily to the separate account DRD, foreign tax credits and other tax preference items.

Federal Income Taxes

9 Months Ended

Sep. 30, 2011

Notes to Financial Statements [Abstract]

7. Federal Income Taxes

The effective tax rate is a ratio of tax expense over pre-tax income (loss). Because the pre-tax income of $139 million resulted in a tax benefit of $12 million for the three months ended September 30, 2011, the effective tax rate was not meaningful. The effective tax rate on pre-tax income from continuing operations was 22% for the nine months ended September 30, 2011. The effective tax rate on pre-tax income from continuing operations was 18% and 23% for the three and nine months ended September 30, 2010, respectively. The effective tax rate on pre-tax income from continuing operations was lower than the prevailing corporate federal income tax rate. Differences in the effective rates and the U.S. statutory rate of 35% were the result of certain tax preferred investment income, separate account dividends-received deduction (“DRD”), foreign tax credits and other tax preference items.

Federal income tax expense for the first nine months of 2011 was decreased by $28 million related to favorable adjustments from the 2010 tax return, filed in the third quarter of 2011, relating primarily to the separate account DRD, foreign tax credits and other tax preference items. Federal income tax expense for the first nine months of 2010 was decreased by $13 million related to favorable adjustments from the 2009 tax return, filed in the third quarter of 2010, relating primarily to the separate account DRD, foreign tax credits and other tax preference items.