U.S. TREAS Form treas-irs-8390-2004

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U.S. TREAS Form treas-irs-8390-2004
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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8390, PAGE 1 of 4
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES.
PRINTS: HEAD to FOOT
PAPER: WHITE, WRITING, SUB. 20.
INK: BLACK
1
FLAT SIZE: 216mm (8 ⁄2 ") 559mm (22"), FOLD TO: 216mm (81⁄2 ") 279mm (11")
PERFORATE: ON TOP FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
8390
Form
(Rev. April 2004)
Action
Date
O.K. to print
Revised proofs
requested
Information Return for Determination of Life Insurance
Company Earnings Rate Under Section 809
Department of the Treasury
Internal Revenue Service
�
Signature
OMB No. 1545-0927
See separate instructions.
Name
A Employer identification number
Number, street, and room or suite no. (If a P.O. box, see instructions.)
B Date incorporated
City or town, state, and ZIP code
C Check if a member of an
affiliated group of life
insurance companies
D Gross assets
E
F
Check the applicable box to indicate the calendar year for which this form is being filed
Part I
Earnings Rate (see instructions)
Beginning of tax year
(a)
1
2
3
4a
b
c
d
5
6
7
8a
b
9
10
Enter 50% of the total Annual Statement provision for
policyholder dividends payable in the following tax
year, whether accrued or unaccrued for tax purposes
at the end of the tax year
12
Adjustment to limitation on deduction for policyholder
dividends in the case of foreign mutual life companies
(section 842(c)(3))
Add lines 1, 2, and 7 through 12
Equity allocable to life insurance business in
noncontiguous Western Hemisphere countries
Equity allocable to a contiguous country branch for
which an election was made
Reduction for successor of fraternal benefit society
Add lines 14a through 14c
Subtract line 14d from line 13
b
c
d
15
16
17a
b
c
d
e
f
(b)
Mutual
Stock
2002
2003
2004
End of tax year
(c)
(d)
Surplus and capital
Nonadmitted financial assets
Aggregate amount of reserves for section 807(c)
Deficiency reserves (to the extent included on line 3)
Reserves relating to deferred and uncollected
premiums
Other adjustments or reductions
Add lines 4a through 4c
Adjusted statutory reserves. Subtract line 4d from
line 3
Tax reserves (sections 809 (b)(4)(B)(ii) and 809 (g)(6))
Subtract line 6 from line 5
Asset valuation reserve
Interest maintenance reserve (IMR)
Deficiency reserves (section 809(b)(5)(B))
Voluntary reserves not included in lines 8a, 8b, or 9
11
13
14a
2001
Average of line 15 at beginning and end of tax year. Stock companies, do not complete
the rest of the form if the amount shown on line 16 is zero or a negative amount. However,
be sure to sign the form
Gain or (loss) from operations before policyholder dividends and Federal income taxes
Policyholder dividends. Attach schedule
Reduction for contiguous country branch (section 814)
Net gain or (loss) from operations. Add lines 17b and 17c and subtract the total from line 17a
Amortization of IMR
Net gain or (loss) from operations, after amortization of IMR. Subtract line 17e from line 17d
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 13860K
Form
8390
(Rev. 4-2004)
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