Deferred Policy Acquisition Costs (Tables)

12 Months Ended

Dec. 31, 2012

DeferredPolicyAcquisitionCostsDisclosuresAbstract

Schedule Of Deferred Acquisition Costs Table

			2012		2011		2010
	(in thousands)
Balance, beginning of year		$	666,764	$	1,357,156	$	1,242,791
Capitalization of commissions, sales and issue expenses			25,081		41,994		275,316
Amortization - Impact of Assumption and experience unlocking and true-ups			274,503		(113,539)		59,874
Amortization - All Other			(86,461)		(602,550)		(238,543)
Changes in unrealized investment gains and losses			26,927		(62)		17,718
Other (1)			-		(16,235)		-
Balance, end of year		$	906,814	$	666,764	$	1,357,156

(1) Balance sheet reclassification between DAC and DSI relating to refinement in methodology for allocating DAC/DSI balances for cohorts with both DAC and DSI persistency credits. Refer to Note 7 for impact to DSI.