INCOME TAXES

9 Months Ended

Sep. 30, 2011

Income Taxes [Abstract]

INCOME TAXES

• INCOME TAXES

Income taxes for the interim periods ended September 30,2011 and 2010 were computed using an estimated annual effective tax rate. This rate is revised, if necessary, at the end of each successive interim period to reflect the current estimate of the annual effective tax rate.

The IRS completed its examination of AXA Financial's 2004 and 2005 Federal corporate income tax returns and issued its Revenue Agent's Report on August 10, 2011. The impact of these completed audits on AXA Financial Group's financial statements and unrecognized tax benefits in third quarter and first nine months of 2011 was a taxbenefit of $102 million. AXA Financial expects to appeal certain issues to the Appeals Division of the IRS. It is reasonably possible that the total amounts of unrecognized tax benefits will change within the next 12 months due to the conclusion of these IRS proceedings and the addition of new issues for open tax years. The possible change in the amount of unrecognized tax benefits cannot be estimated at this time.The tax expense for the nine months ended September 30, 2010 reflected a $148 million benefit primarily related to the release of state deferred taxes due to the conversion of ACMC, Inc. from a corporation to a limited liability company.