Deferred Policy Acquisition Costs (Tables)

12 Months Ended

Dec. 31, 2013

DeferredPolicyAcquisitionCostsDisclosuresAbstract

Schedule Of Deferred Acquisition Costs Table

			2013		2012		2011
	(in thousands)
Balance, beginning of year		$	906,814	$	666,764	$	1,357,156
Capitalization of commissions, sales and issue expenses			4,050		25,081		41,994
Amortization - Impact of Assumption and experience unlocking and true-ups			31,666		274,503		(113,539)
Amortization - All Other			353,895		(86,461)		(602,550)
Changes in unrealized investment gains and losses			49,079		26,927		(62)
Other (1)			-		-		(16,235)
Balance, end of year		$	1,345,504	$	906,814	$	666,764

(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.