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As Of Filer Filing For·On·As Docs:Size Issuer Agent 3/04/15 Federal Life Var Annuity Acct A N-30B-2 12/31/14 1:370K RR Donnelley/FA → Federal Life Variable Annuity Account A ⇒ OLD Individual Variable Deferred Annuity Contract |
Document/Exhibit Description Pages Size 1: N-30B-2 Periodic or Interim Report Mailed to Shareholders HTML 227K
Page | (sequential) | | | (alphabetic) | Top | |
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1 | 1st Page - Filing Submission | ||||
" | Table of Contents | ||||
" | Statement of Assets and Liabilities | ||||
" | Statements of Operations and Changes in Net Assets | ||||
" | Notes to Financial Statements |
N-30B-2 |
VIA EDGAR
Securities and Exchange Commission
100 F. Street N.E.
Washington, D.C. 20549-0506
Re: | Federal Life Variable Annuity Account-A |
File Nos.: 333-147464; 811-02570
CIK: 0000034867
Rule 30b2-1 Filing
Dear Sir or Madam:
We have included with this filing the annual report of Federal Life Variable Annuity Account-A, which was mailed to its contract owners on February 27, 2015.
Very truly yours,
William S. Austin |
President and Chief Operating Officer Federal Life Insurance Company (Mutual) |
Federal Life Insurance Company (Mutual) 3750 West Deerfield Road • Riverwoods, Illinois 60015 • (847) 520-1900 |
To Contract Owners and Participants:
We are pleased to forward our 2014 annual report reflecting the financial condition of the Federal Life Variable Annuity Account A. Values of accumulation units for the account divisions that make up the separate account are shown under the section “Net Assets” in the Statement of Assets and Liabilities of the account. Total net assets attributable to contract owners at the end of 2014 are $26,606,820.
Federal Life Variable Annuity Account A, a segregated investment established by Federal Life Insurance Company (Mutual), invests its funds at net asset value in shares of the Vanguard group of mutual funds.
The operating results of the mutual funds representing investments of the account divisions that apply to your policy may be found in the latest financial report of such mutual funds. The mutual funds reporting period may not always coincide with the reporting period for Federal Life Variable Annuity Account A.
If you have any questions or would like any additional information, please call Leslie Shear at (800) 233-3750 extension 335. Your participation in Federal Life Variable Annuity Account A is greatly appreciated.
William S. Austin |
President and Chief Operating Officer |
Federal Life Variable Annuity Account A
Annual Report
Annual Report of
Federal Life Variable Annuity Account A
Prepared and Provided by:
Federal Life Insurance Company (Mutual)
3750 West Deerfield Road
This report is submitted for the general information of owners of Federal Life Variable Annuity Account A contracts. The report is not authorized for distribution to prospective purchasers of variable annuity contracts unless it is accompanied by an effective prospectus.
Federal Life Variable Annuity Account A
Annual Report
1-2 | ||||
3-5 | ||||
6-15 | ||||
Report of Independent Registered Public Accounting Firm |
16 | |||
Report of Independent Registered Public Accounting Firm on Internal Controls Required by the SEC under Form N-SAR |
17-18 |
Federal Life Variable Annuity Account A
Statement of Assets and Liabilities
Number of Shares | Share Value | Total Value | ||||||||||
Assets: |
||||||||||||
Investments at Fair Value (Note B) |
||||||||||||
Vanguard Wellesley Income Fund |
||||||||||||
Admiral Class Non-Qualified Shares (Cost $745,489) |
20,358.435 | $ | 61.94 | $ | 1,261,002 | |||||||
Vanguard Long-Term Corporate Fund |
||||||||||||
Investor Class Qualified Shares (Cost $7) |
3.642 | $ | 10.75 | 39 | ||||||||
Admiral Class Non-Qualified Shares (Cost $678,510) |
70,784.270 | $ | 10.75 | 760,931 | ||||||||
Vanguard Windsor Fund |
||||||||||||
Admiral Class Qualified Shares (Cost $760,906) |
22,285.866 | $ | 72.37 | 1,612,828 | ||||||||
Admiral Class Non-Qualified Shares (Cost $8,593,493) |
213,395.480 | $ | 72.37 | 15,443,431 | ||||||||
Vanguard Wellington Fund |
||||||||||||
Investor Class Qualified Shares (Cost $46,257) |
2,108.698 | $ | 39.15 | 82,556 | ||||||||
Admiral Class Non-Qualified Shares (Cost $2,788,907) |
64,426.867 | $ | 67.61 | 4,355,900 | ||||||||
Vanguard Morgan Growth Fund |
||||||||||||
Admiral Class Qualified Shares (Cost $63,277) |
2,100.097 | $ | 78.51 | 164,879 | ||||||||
Admiral Class Non-Qualified Shares (Cost $721,335) |
20,725.670 | $ | 78.51 | 1,627,172 | ||||||||
Vanguard Prime Money Market Fund |
||||||||||||
Investor Class Qualified Shares (Cost $8,235) |
8,235.240 | $ | 1.00 | 8,235 | ||||||||
Investor Class Non-Qualified Shares (Cost $1,334,477) |
1,334,477.360 | $ | 1.00 | 1,334,477 | ||||||||
|
|
|||||||||||
Total Assets |
$ | 26,651,450 | ||||||||||
|
|
|||||||||||
Liabilities |
||||||||||||
Funds Held for Federal Life Insurance Company (Mutual) |
$ | 44,019 | ||||||||||
Accrued Expenses (Note C) |
611 | |||||||||||
|
|
|||||||||||
Total Liabilities |
44,630 | |||||||||||
|
|
|||||||||||
Total Net Assets Attributable to Variable Annuity Contract Owners |
$ | 26,606,820 | ||||||||||
|
|
See notes to financial statements.
1
Federal Life Variable Annuity Account A
Statement of Assets and Liabilities (Continued)
Number of Units | Unit Value | Total Value | ||||||||||
Net Assets Attributable to Variable Annuity Contract Owners |
||||||||||||
Vanguard Wellesley Income Fund |
||||||||||||
Admiral Class Non-Qualified Accumulation Units |
41,644.266 | 30.033026 | $ | 1,250,704 | ||||||||
Vanguard Long-Term Corporate Fund |
||||||||||||
Investor Class Qualified Accumulation Units |
0.000 | 19.268370 | 0 | |||||||||
Admiral Class Non-Qualified Accumulation Units |
38,734.847 | 19.685074 | 762,498 | |||||||||
Vanguard Windsor Fund |
||||||||||||
Admiral Class Qualified Accumulation Units |
14,759.713 | 73.262750 | 1,081,337 | |||||||||
Reserve for Payout Annuity |
557,094 | |||||||||||
Admiral Class Non-Qualified Accumulation Units |
301,096.563 | 51.148270 | 15,400,568 | |||||||||
Reserve for Payout Annuity |
7,739 | |||||||||||
Vanguard Wellington Fund |
||||||||||||
Investor Class Qualified Accumulation Units |
1,895.109 | 43.475898 | 82,392 | |||||||||
Admiral Class Non-Qualified Accumulation Units |
118,859.754 | 36.514237 | 4,340,073 | |||||||||
Vanguard Morgan Growth Fund |
||||||||||||
Admiral Class Qualified Accumulation Units |
3,355.965 | 48.664651 | 163,317 | |||||||||
Admiral Class Non-Qualified Accumulation Units |
45,614.216 | 35.646282 | 1,625,977 | |||||||||
Vanguard Prime Money Market Fund |
||||||||||||
Investor Class Qualified Accumulation Units |
1,536.615 | 4.494114 | 6,906 | |||||||||
Investor Class Non-Qualified Accumulation Units |
295,545.554 | 4.494114 | 1,328,215 | |||||||||
|
|
|||||||||||
Total Net Assets Attributable to Variable Annuity Contract Owners |
$ | 26,606,820 | ||||||||||
|
|
See notes to financial statements.
2
Federal Life Variable Annuity Account A
Statements of Operations and Changes in Net Assets
For the Years Ended December 31, 2014 and 2013
Vanguard Wellesley Income Fund | ||||||||
Admiral Class Non-Qualified 2014 |
Admiral Class Non-Qualified 2013 |
|||||||
Income - Reinvested dividends |
$ | 42,553 | $ | 44,762 | ||||
Expense - Mortality and expense |
11,027 | 11,678 | ||||||
|
|
|
|
|||||
Net investment income |
31,526 | 33,084 | ||||||
Net realized gain on investments |
20,610 | 31,885 | ||||||
Net unrealized gain on investments |
38,750 | 42,813 | ||||||
|
|
|
|
|||||
Increase in net assets from operations |
90,886 | 107,782 | ||||||
Net redemption payments disbursed |
(126,515 | ) | (240,079 | ) | ||||
|
|
|
|
|||||
Decrease in net assets |
(35,628 | ) | (132,297 | ) | ||||
Net assets, beginning of year |
1,286,332 | 1,418,629 | ||||||
|
|
|
|
|||||
Net assets, end of year |
$ | 1,250,704 | $ | 1,286,332 | ||||
|
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|
|
Vanguard Long-Term Corporate Fund | ||||||||||||||||
Investor Class Qualified 2014 |
Investor Class Qualified 2013 |
Admiral Class Non-Qualified 2014 |
Admiral Class Non-Qualified 2013 |
|||||||||||||
Income - Reinvested dividends |
$ | 2 | $ | 2 | $ | 35,963 | $ | 32,694 | ||||||||
Expense - Mortality and expense |
0 | 0 | 6,067 | 5,755 | ||||||||||||
|
|
|
|
|
|
|
|
|||||||||
Net investment income |
2 | 2 | 29,896 | 26,939 | ||||||||||||
Net realized gain on investments |
0 | 0 | 7,425 | 6,102 | ||||||||||||
Net unrealized (loss) gain on investments |
(2 | ) | (2 | ) | 75,065 | (81,191 | ) | |||||||||
|
|
|
|
|
|
|
|
|||||||||
Increase (decrease) in net assets from operations |
0 | 0 | 112,386 | (48,150 | ) | |||||||||||
Net redemption payments disbursed |
0 | 0 | (75 | ) | (191,652 | ) | ||||||||||
|
|
|
|
|
|
|
|
|||||||||
Increase (decrease) in net assets |
0 | 0 | 112,311 | (239,802 | ) | |||||||||||
Net assets, beginning of year |
0 | 0 | 650,187 | 889,989 | ||||||||||||
|
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|
|
|
|
|
|
|||||||||
Net assets, end of year |
$ | 0 | $ | 0 | $ | 762,498 | $ | 650,187 | ||||||||
|
|
|
|
|
|
|
|
See notes to financial statements.
3
Federal Life Variable Annuity Account A
Statements of Operations and Changes in Net Assets (Continued)
For the Years Ended December 31, 2014 and 2013
Vanguard Windsor Fund | ||||||||||||||||
Admiral Class Qualified 2014 |
Admiral Class Qualified 2013 |
Admiral Class Non-Qualified 2014 |
Admiral Class Non-Qualified 2013 |
|||||||||||||
Income - Reinvested dividends |
$ | 22,825 | $ | 20,064 | $ | 217,766 | $ | 159,157 | ||||||||
Expense - Mortality and expense |
8,976 | 10,112 | 128,778 | 113,039 | ||||||||||||
|
|
|
|
|
|
|
|
|||||||||
Net investment income |
13,849 | 9,952 | 88,988 | 46,118 | ||||||||||||
Net realized gain on investments |
69,169 | 0 | 659,506 | 0 | ||||||||||||
Net unrealized gain on investments |
103,019 | 503,095 | 838,918 | 3,889,694 | ||||||||||||
|
|
|
|
|
|
|
|
|||||||||
Increase in net assets from operations |
186,037 | 513,047 | 1,587,412 | 3,935,812 | ||||||||||||
Net redemption payments disbursed |
(376,894 | ) | (150,218 | ) | (1,133,554 | ) | (371,698 | ) | ||||||||
|
|
|
|
|
|
|
|
|||||||||
Increase in net assets |
(190,857 | ) | 362,829 | 453,858 | 3,564,114 | |||||||||||
Net assets, beginning of year |
1,829,288 | 1,466,459 | 14,954,449 | 11,390,335 | ||||||||||||
|
|
|
|
|
|
|
|
|||||||||
Net assets, end of year |
$ | 1,638,431 | $ | 1,829,288 | $ | 15,408,307 | $ | 14,954,449 | ||||||||
|
|
|
|
|
|
|
|
|||||||||
Vanguard Wellington Fund | ||||||||||||||||
Investor Class Qualified 2014 |
Investor Class Qualified 2013 |
Admiral Class Non-Qualified 2014 |
Admiral Class Non-Qualified 2013 |
|||||||||||||
Income - Reinvested dividends |
$ | 2,410 | $ | 2,236 | $ | 132,260 | $ | 120,747 | ||||||||
Expense - Mortality and expense |
672 | 597 | 35,987 | 31,442 | ||||||||||||
|
|
|
|
|
|
|
|
|||||||||
Net investment income |
1,738 | 1,639 | 96,273 | 89,305 | ||||||||||||
Net realized gain on investments |
2,628 | 2,499 | 138,504 | 131,264 | ||||||||||||
Net unrealized gain on investments |
2,363 | 7,756 | 130,644 | 409,051 | ||||||||||||
|
|
|
|
|
|
|
|
|||||||||
Increase in net assets from operations |
6,729 | 11,894 | 365,421 | 629,620 | ||||||||||||
Net redemption payments (disbursed) received |
0 | 0 | 2,990 | (24,324 | ) | |||||||||||
|
|
|
|
|
|
|
|
|||||||||
Increase in net assets |
6,729 | 11,894 | 368,411 | 605,296 | ||||||||||||
Net assets, beginning of year |
75,663 | 63,769 | 3,971,662 | 3,366,366 | ||||||||||||
|
|
|
|
|
|
|
|
|||||||||
Net assets, end of year |
$ | 82,392 | $ | 75,663 | $ | 4,340,073 | $ | 3,971,662 | ||||||||
|
|
|
|
|
|
|
|
See notes to financial statements.
4
Federal Life Variable Annuity Account A
Statements of Operations and Changes in Net Assets (Continued)
For the Years Ended December 31, 2014 and 2013
Vanguard Morgan Growth Fund | ||||||||||||||||
Admiral Class Qualified 2014 |
Admiral Class Qualified 2013 |
Admiral Class Non-Qualified 2014 |
Admiral Class Non-Qualified 2013 |
|||||||||||||
Income - Reinvested dividends |
$ | 3,342 | $ | 1,357 | $ | 32,987 | $ | 14,640 | ||||||||
Expense - Mortality and expense |
1,304 | 1,090 | 13,184 | 11,840 | ||||||||||||
|
|
|
|
|
|
|
|
|||||||||
Net investment gain |
2,038 | 267 | 19,803 | 2,800 | ||||||||||||
Net realized gain on investments |
14,394 | 5,356 | 142,052 | 57,804 | ||||||||||||
Net unrealized gain on investments |
(1,331 | ) | 31,802 | (13,684 | ) | 344,838 | ||||||||||
|
|
|
|
|
|
|
|
|||||||||
Increase in net assets from operations |
15,101 | 37,425 | 148,171 | 405,442 | ||||||||||||
Net purchase payments received (disbursed) |
0 | 0 | (135,932 | ) | 54,574 | |||||||||||
|
|
|
|
|
|
|
|
|||||||||
Increase in net assets |
15,101 | 37,425 | 12,239 | 460,016 | ||||||||||||
Net assets, beginning of year |
148,216 | 110,791 | 1,613,738 | 1,153,722 | ||||||||||||
|
|
|
|
|
|
|
|
|||||||||
Net assets, end of year |
$ | 163,317 | $ | 148,216 | $ | 1,625,977 | $ | 1,613,738 | ||||||||
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|
|
|||||||||
Vanguard Prime Money Market Fund | ||||||||||||||||
Investor Class Qualified 2014 |
Investor Class Qualified 2013 |
Investor Class Non-Qualified 2014 |
Investor Class Non-Qualified 2013 |
|||||||||||||
Income - Reinvested dividends |
$ | 2 | $ | 8 | $ | 138 | $ | 294 | ||||||||
Expense - Mortality and expense |
139 | 340 | 11,639 | 13,053 | ||||||||||||
|
|
|
|
|
|
|
|
|||||||||
Net investment loss |
(137 | ) | (332 | ) | (11,501 | ) | (12,759 | ) | ||||||||
Net realized gain on investments |
0 | 0 | 0 | 0 | ||||||||||||
Net unrealized gain (loss) on investments |
2 | (2 | ) | 6 | (126 | ) | ||||||||||
|
|
|
|
|
|
|
|
|||||||||
Decrease in net assets from operations |
(135 | ) | (334 | ) | (11,495 | ) | (12,885 | ) | ||||||||
Net redemption payments disbursed |
(16,874 | ) | (20,904 | ) | (119,293 | ) | (106,004 | ) | ||||||||
|
|
|
|
|
|
|
|
|||||||||
Decrease in net assets |
(17,009 | ) | (21,238 | ) | (130,788 | ) | (118,889 | ) | ||||||||
Net assets, beginning of year |
23,915 | 45,153 | 1,459,003 | 1,577,892 | ||||||||||||
|
|
|
|
|
|
|
|
|||||||||
Net assets, end of year |
$ | 6,906 | $ | 23,915 | $ | 1,328,215 | $ | 1,459,003 | ||||||||
|
|
|
|
|
|
|
|
See notes to financial statements.
5
Federal Life Variable Annuity Account A
Note A - The Account
Federal Life Variable Annuity Account A (the Account) is a separate account of Federal Life Insurance Company (Mutual) (Federal Life). The Account is registered as a unit investment trust under the Investment Company Act of 1940. The Account is an investment company and follows the accounting and reporting guidance as required under ASC 946, Financial Services - Investment Companies.
Under applicable insurance law, the assets and liabilities of the Account are clearly identified and distinguished from Federal Life’s other assets and liabilities. The portion of the Account’s assets applicable to the variable annuity contracts is not chargeable with liabilities arising out of any other business Federal Life may conduct.
Net assets allocated to contracts in the payout period are computed according to the Annuity 2000 Mortality table. The assumed investment return is 3.5% unless the annuitant elects otherwise, in which case the rate may vary from 3.5% to 7.0%, as regulated by the laws of the respective states. The mortality risk is fully borne by Federal Life and may result in additional amounts being transferred into the Account by Federal Life to cover greater longevity of annuitants than expected. Conversely, if amounts allocated exceed amounts required, transfers may be made to Federal Life.
The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America (GAAP) requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.
The Account has evaluated the recognition and disclosure of subsequent events for its 2014 financial statements through February 25, 2015, the date the financial statements were issued.
Note B - Investments
The Net Asset Value (NAV) of the investments in each mutual fund represents the fair value of the shares. Investment transactions are accounted for on the trade date. Dividends and short-term capital gain distributions are recorded as income on the ex-dividend trade date, with the distributions being reinvested. Long-term capital gain distributions are recorded on the ex-dividend date as the net realized and unrealized gain (loss) by investments, with the distribution being reinvested. Cost represents the average cost of shares purchased, less redemptions.
The cost of purchases and proceeds from sales of investments for the years ended December 31 were as follows:
2014 | 2013 | |||||||||||||||
Purchases | Sales | Purchases | Sales | |||||||||||||
Vanguard Wellesley Income Fund |
$ | 0 | 126,515 | $ | 0 | $ | 240,079 | |||||||||
Vanguard Long-Term Corporate Fund |
0 | 75 | 0 | 191,652 | ||||||||||||
Vanguard Windsor Fund |
0 | 1,510,447 | 59,716 | 581,632 | ||||||||||||
Vanguard Wellington Fund |
125,932 | 122,942 | 0 | 24,324 | ||||||||||||
Vanguard Morgan Growth Fund |
0 | 135,932 | 79,574 | 25,000 | ||||||||||||
Vanguard Prime Money Market Fund |
0 | 136,168 | 0 | 126,908 | ||||||||||||
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|
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|
|
|||||||||
Total |
$ | 125,932 | $ | 2,032,079 | $ | 139,290 | $ | 1,189,595 | ||||||||
|
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6
Federal Life Variable Annuity Account A
Notes to Financial Statements (Continued)
Note C - Mortality and Expense Assurances
Deductions of 0.00233% per daily valuation period (annual basis of 0.85%) of the current value of the Account are made to Federal Life for mortality and expense assurances for the Vanguard Portfolios.
Note D - Federal Income Taxes
The operations of the Account form a part of, and are taxed with, the operations of Federal Life, which is taxed as a life insurance company under the Internal Revenue Code (IRC). Under the current provisions of the IRC, the Company does not expect to incur federal income taxes on the earnings of the Account to the extent the earnings are credited to contract owners. Accordingly, earnings and realized capital gains of the Account attributable to the contract owners are excluded in the determination of the federal income tax liability of Federal Life, and no charge is being made to the Account for federal income taxes for these amounts. Federal Life will review this tax accounting in the event of changes in tax law. Such changes in the law may result in a charge for federal income taxes.
Note E - Changes in Units Outstanding
Vanguard Wellesley Income Fund | ||||||||
Admiral Class Non-Qualified 2014 |
Admiral Class Non-Qualified 2013 |
|||||||
Unit value, beginning of year |
$ | 28.01 | $ | 25.85 | ||||
Unit value, end of year |
$ | 30.03 | $ | 28.01 | ||||
Number of units outstanding, beginning of year |
45,929.079 | 54,879.815 | ||||||
Net contract purchase payments |
0 | 0 | ||||||
Withdrawals |
(4,284.812 | ) | (5,044.682 | ) | ||||
Transfers between Account divisions, net |
0 | (3,906.054 | ) | |||||
|
|
|
|
|||||
Number of units outstanding, end of year |
41,644.266 | 45,929.079 | ||||||
|
|
|
|
Vanguard Long-Term Corporate Fund | ||||||||||||||||
Investor Class Qualified 2014 |
Investor Class Qualified 2013 |
Admiral Class Non-Qualified 2014 |
Admiral Class Non-Qualified 2013 |
|||||||||||||
Unit value, beginning of year |
$ | 17.22 | $ | 17.62 | $ | 16.78 | $ | 17.97 | ||||||||
Unit value, end of year |
$ | 19.27 | $ | 17.22 | $ | 19.69 | $ | 16.78 | ||||||||
Number of units outstanding, beginning of year |
0.000 | 0.000 | 38,739.071 | 49,534.310 | ||||||||||||
Net contract purchase payments |
0 | 0 | 0 | 0 | ||||||||||||
Withdrawals |
0 | 0 | (4.224 | ) | 0 | |||||||||||
Transfers between Account divisions, net |
0 | 0 | 0 | (10,795.239 | ) | |||||||||||
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|||||||||
Number of units outstanding, end of year |
0.000 | 0.000 | 38,734.847 | 38,739.071 | ||||||||||||
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7
Federal Life Variable Annuity Account A
Notes to Financial Statements (Continued)
Note E - Changes in Units Outstanding (Continued)
Vanguard Windsor Fund | ||||||||||||||||
Admiral Class Qualified 2014 |
Admiral Class Qualified 2013 |
Admiral Class Non-Qualified 2014 |
Admiral Class Non-Qualified 2013 |
|||||||||||||
Unit value, beginning of year |
$ | 66.03 | $ | 48.88 | $ | 46.10 | $ | 34.12 | ||||||||
Unit value, end of year |
$ | 73.26 | $ | 66.03 | $ | 51.15 | $ | 46.10 | ||||||||
Number of units outstanding, beginning of year |
19,483.988 | 21,028.547 | 324,248.746 | 333,597.872 | ||||||||||||
Net contract purchase payments |
0 | 0 | 0 | 1,403.685 | ||||||||||||
Withdrawals |
(4,724.275 | ) | (1,544.559 | ) | (22,478.481 | ) | (4,264.420 | ) | ||||||||
Transfers between Account divisions, net |
0 | 0 | (673.702 | ) | (6,488.391 | ) | ||||||||||
|
|
|
|
|
|
|
|
|||||||||
Number of units outstanding, end of year |
14,759.713 | 19,483.988 | 301,096.563 | 324,248.746 | ||||||||||||
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|
|
|
|||||||||
Vanguard Wellington Fund | ||||||||||||||||
Investor Class Qualified 2014 |
Investor Class Qualified 2013 |
Admiral Class Non-Qualified 2014 |
Admiral Class Non-Qualified 2013 |
|||||||||||||
Unit value, beginning of year |
$ | 39.93 | $ | 33.65 | $ | 33.51 | $ | 28.22 | ||||||||
Unit value, end of year |
$ | 43.48 | $ | 39.93 | $ | 36.51 | $ | 33.51 | ||||||||
Number of units outstanding, beginning of year |
1,895.109 | 1,895.109 | 118,522.848 | 119,290.069 | ||||||||||||
Net contract purchase payments |
0 | 0 | 0 | 0 | ||||||||||||
Withdrawals |
0 | 0 | (3,383.252 | ) | (767.221 | ) | ||||||||||
Transfers between Account divisions, net |
0 | 0 | 3,720.158 | 0 | ||||||||||||
|
|
|
|
|
|
|
|
|||||||||
Number of units outstanding, end of year |
1,895.109 | 1,895.109 | 118,859.754 | 118,522.848 | ||||||||||||
|
|
|
|
|
|
|
|
8
Federal Life Variable Annuity Account A
Notes to Financial Statements (Continued)
Note E - Changes in Units Outstanding (Continued)
Vanguard Morgan Growth Fund | ||||||||||||||||
Admiral Class Qualified 2014 |
Admiral Class Qualified 2013 |
Admiral Class Non-Qualified 2014 |
Admiral Class Non-Qualified 2013 |
|||||||||||||
Unit value, beginning of year |
$ | 44.16 | $ | 33.01 | $ | 32.35 | $ | 24.18 | ||||||||
Unit value, end of year |
$ | 48.66 | $ | 44.16 | $ | 35.65 | $ | 32.35 | ||||||||
Number of units outstanding, beginning of year |
3,355.965 | 3,355.965 | 49,883.397 | 47,710.633 | ||||||||||||
Net contract purchase payments |
0 | 0 | 0 | 2,985.628 | ||||||||||||
Withdrawals |
0 | 0 | 0 | 0 | ||||||||||||
Transfers between Account divisions, net |
0 | 0 | (4,269.180 | ) | (812.864 | ) | ||||||||||
|
|
|
|
|
|
|
|
|||||||||
Number of units outstanding, end of year |
3,355.965 | 3,355.965 | 45,614.216 | 49,883.397 | ||||||||||||
|
|
|
|
|
|
|
|
|||||||||
Vanguard Prime Money Market Fund | ||||||||||||||||
Investor Class Qualified 2014 |
Investor Class Qualified 2013 |
Investor Class Non-Qualified 2014 |
Investor Class Non-Qualified 2013 |
|||||||||||||
Unit value, beginning of year |
$ | 4.53 | $ | 4.57 | $ | 4.53 | $ | 4.57 | ||||||||
Unit value, end of year |
$ | 4.49 | $ | 4.53 | $ | 4.49 | $ | 4.53 | ||||||||
Number of units outstanding, beginning of year |
5,276.943 | 9,879.827 | 321,929.434 | 345,250.528 | ||||||||||||
Net contract purchase payments |
0 | 0 | 0 | 0 | ||||||||||||
Withdrawals |
(127.794 | ) | (4,602.884 | ) | (26,383.881 | ) | (23,321.094 | ) | ||||||||
Transfers between Account divisions, net |
(3,612.534 | ) | 0 | 0 | 0 | |||||||||||
|
|
|
|
|
|
|
|
|||||||||
Number of units outstanding, end of year |
1,536.615 | 5,276.943 | 295,545.554 | 321,929.434 | ||||||||||||
|
|
|
|
|
|
|
|
9
Federal Life Variable Annuity Account A
Notes to Financial Statements (Continued)
Note F - Summary of Units Outstanding, Unit Values, Expenses and Total Return for Each of the Five Years in the Period Ended December 31
Vanguard Wellesley Income Fund Admiral Class Non-Qualified |
||||||||||||||||||||||||
Year | Units | Unit Value | Net Assets | Investment Income Ratio |
Expenses as a % of Average Assets |
Total Return |
||||||||||||||||||
2014 |
41,644.266 | $ | 30.03 | $ | 1,250,704 | 3.35 | % | 0.85 | % | 7.07 | % | |||||||||||||
2013 |
45,929.079 | 28.01 | 1,286,332 | 3.31 | % | 0.85 | % | 7.60 | % | |||||||||||||||
2012 |
54,879.815 | 25.85 | 1,418,629 | 3.25 | % | 0.85 | % | 8.80 | % | |||||||||||||||
2011 |
58,762.962 | 23.68 | 1,391,507 | 3.47 | % | 0.85 | % | 7.72 | % | |||||||||||||||
2010 |
69,335.493 | 21.76 | 1,508,836 | 3.80 | % | 0.85 | % | 8.65 | % | |||||||||||||||
Vanguard Long-Term Corporate Fund Investor Class Qualified |
||||||||||||||||||||||||
Year | Units | Unit Value | Net Assets | Investment Income Ratio |
Expenses as a % of Average Assets |
Total Return |
||||||||||||||||||
2014 |
0.000 | $ | 19.27 | $ | 0 | 0.00 | % | 0.85 | % | 0.00 | % | |||||||||||||
2013 |
0.000 | 17.22 | 0 | 0.00 | % | 0.85 | % | 0.00 | % | |||||||||||||||
2012 |
0.000 | 17.62 | 0 | 3.70 | % | 0.85 | % | 1.85 | % | |||||||||||||||
2011 |
10.197 | 15.92 | 162 | 7.28 | % | 0.85 | % | 15.71 | % | |||||||||||||||
2010 |
10.197 | 13.70 | 140 | 6.74 | % | 0.85 | % | 10.24 | % | |||||||||||||||
Vanguard Long-Term Corporate Fund Admiral Class Non-Qualified |
||||||||||||||||||||||||
Year | Units | Unit Value | Net Assets | Investment Income Ratio |
Expenses as a % of Average Assets |
Total Return |
||||||||||||||||||
2014 |
38,734.847 | $ | 19.69 | $ | 762,498 | 5.09 | % | 0.85 | % | 17.29 | % | |||||||||||||
2013 |
38,739.071 | 16.78 | 650,187 | 4.25 | % | 0.85 | % | -5.41 | % | |||||||||||||||
2012 |
49,534.310 | 17.97 | 889,989 | 4.76 | % | 0.85 | % | 10.76 | % | |||||||||||||||
2011 |
46,446.483 | 16.21 | 752,947 | 6.22 | % | 0.85 | % | 16.30 | % | |||||||||||||||
2010 |
46,446.483 | 13.94 | 647,410 | 5.75 | % | 0.85 | % | 7.61 | % |
10
Federal Life Variable Annuity Account A
Notes to Financial Statements (Continued)
Note F - Summary of Units Outstanding, Unit Values, Expenses and Total Return for Each of the Five Years in the Period Ended December 31 (Continued)
Vanguard Windsor Fund Admiral Class Qualified |
||||||||||||||||||||||||
Year | Units | Unit Value | Net Assets (1) | Investment Income Ratio |
Expenses as a % of Average Assets |
Total Return |
||||||||||||||||||
2014 |
14,759.713 | $ | 73.26 | $ | 1,081,337 | 1.32 | % | 0.85 | % | 10.17 | % | |||||||||||||
2013 |
19,483.988 | 66.03 | 1,286,466 | 1.22 | % | 0.85 | % | 34.99 | % | |||||||||||||||
2012 |
21,028.547 | 48.88 | 1,027,858 | 2.26 | % | 0.85 | % | 20.46 | % | |||||||||||||||
2011 |
21,683.034 | 40.76 | 883,891 | 1.63 | % | 0.85 | % | -4.45 | % | |||||||||||||||
2010 |
33,362.071 | 42.80 | 1,427,961 | 1.28 | % | 0.85 | % | 13.96 | % | |||||||||||||||
Vanguard Windsor Fund Admiral Class Non-Qualified |
||||||||||||||||||||||||
Year | Units | Unit Value | Net Assets (1) | Investment Income Ratio |
Expenses as a % of Average Assets |
Total Return |
||||||||||||||||||
2014 |
301,096.563 | $ | 51.15 | $ | 15,400,568 | 1.43 | % | 0.85 | % | 10.61 | % | |||||||||||||
2013 |
324,248.746 | 46.10 | 14,946,739 | 1.21 | % | 0.85 | % | 34.55 | % | |||||||||||||||
2012 |
333,597.872 | 34.12 | 11,384,006 | 2.28 | % | 0.85 | % | 19.82 | % | |||||||||||||||
2011 |
338,484.401 | 28.46 | 9,633,074 | 1.64 | % | 0.85 | % | -4.43 | % | |||||||||||||||
2010 |
357,334.639 | 29.88 | 10,677,908 | 1.27 | % | 0.85 | % | 13.61 | % | |||||||||||||||
Vanguard Wellington Fund Investor Class Qualified |
||||||||||||||||||||||||
Year | Units | Unit Value | Net Assets | Investment Income Ratio |
Expenses as a % of Average Assets |
Total Return |
||||||||||||||||||
2014 |
1,895.109 | $ | 43.48 | $ | 82,392 | 3.05 | % | 0.85 | % | 8.89 | % | |||||||||||||
2013 |
1,895.109 | 39.93 | 75,663 | 3.21 | % | 0.85 | % | 18.65 | % | |||||||||||||||
2012 |
1,895.109 | 33.65 | 63,769 | 3.17 | % | 0.85 | % | 11.61 | % | |||||||||||||||
2011 |
1,895.109 | 30.15 | 57,134 | 3.02 | % | 0.85 | % | 2.98 | % | |||||||||||||||
2010 |
1,895.109 | 29.28 | 55,483 | 2.82 | % | 0.85 | % | 10.00 | % |
(1) | Does not include payout reserve |
11
Federal Life Variable Annuity Account A
Notes to Financial Statements (Continued)
Note F - Summary of Units Outstanding, Unit Values, Expenses and Total Return for Each of the Five Years in the Period Ended December 31 (Continued)
Vanguard Wellington Fund Admiral Class Non-Qualified |
||||||||||||||||||||||||
Year | Units | Unit Value | Net Assets | Investment Income Ratio |
Expenses as a % of Average Assets |
Total Return |
||||||||||||||||||
2014 |
118,859.754 | $ | 36.51 | $ | 4,340,073 | 3.18 | % | 0.85 | % | 9.20 | % | |||||||||||||
2013 |
118,522.848 | 33.51 | 3,971,662 | 3.29 | % | 0.85 | % | 18.70 | % | |||||||||||||||
2012 |
119,290.069 | 28.22 | 3,366,366 | 3.26 | % | 0.85 | % | 11.68 | % | |||||||||||||||
2011 |
120,407.286 | 25.26 | 3,041,706 | 3.06 | % | 0.85 | % | 3.16 | % | |||||||||||||||
2010 |
124,122.540 | 24.51 | 3,042,187 | 2.92 | % | 0.85 | % | 9.18 | % | |||||||||||||||
Vanguard Morgan Growth Fund Admiral Class Qualified |
||||||||||||||||||||||||
Year | Units | Unit Value | Net Assets | Investment Income Ratio |
Expenses as a % of Average Assets |
Total Return |
||||||||||||||||||
2014 |
3,355.965 | $ | 48.66 | $ | 163,317 | 2.15 | % | 0.85 | % | 10.19 | % | |||||||||||||
2013 |
3,355.965 | 44.16 | 148,216 | 1.05 | % | 0.85 | % | 33.78 | % | |||||||||||||||
2012 |
3,355.965 | 33.01 | 110,791 | 1.27 | % | 0.85 | % | 14.27 | % | |||||||||||||||
2011 |
3,355.965 | 28.89 | 96,954 | 0.71 | % | 0.85 | % | -3.23 | % | |||||||||||||||
2010 |
3,355.965 | 29.85 | 100,186 | 0.70 | % | 0.85 | % | 17.87 | % | |||||||||||||||
Vanguard Morgan Growth Fund Admiral Class Non-Qualified |
||||||||||||||||||||||||
Year | Units | Unit Value | Net Assets | Investment Income Ratio |
Expenses as a % of Average Assets |
Total Return |
||||||||||||||||||
2014 |
45,614.216 | $ | 35.65 | $ | 1,625,977 | 2.04 | % | 0.85 | % | 9.18 | % | |||||||||||||
2013 |
49,883.397 | 32.35 | 1,613,738 | 1.06 | % | 0.85 | % | 35.14 | % | |||||||||||||||
2012 |
47,710.633 | 24.18 | 1,153,722 | 1.18 | % | 0.85 | % | 14.10 | % | |||||||||||||||
2011 |
54,431.535 | 21.16 | 1,151,861 | 0.78 | % | 0.85 | % | -4.32 | % | |||||||||||||||
2010 |
46,918.577 | 21.87 | 1,025,980 | 0.70 | % | 0.85 | % | 17.87 | % |
12
Notes to Financial Statements (Continued)
Note F - Summary of Units Outstanding, Unit Values, Expenses and Total Return for Each of the Five Years in the Period Ended December 31 (Continued)
Vanguard Prime Money Market Fund Investor Class Qualified |
||||||||||||||||||||||||
Year | Units | Unit Value | Net Assets | Investment Income Ratio |
Expenses as a % of Average Assets |
Total Return |
||||||||||||||||||
2014 |
1,536.615 | $ | 4.49 | $ | 6,906 | 0.01 | % | 0.85 | % | -0.56 | % | |||||||||||||
2013 |
5,276.943 | 4.53 | 23,915 | 0.02 | % | 0.85 | % | -0.74 | % | |||||||||||||||
2012 |
9,879.827 | 4.57 | 45,153 | 0.04 | % | 0.85 | % | -0.77 | % | |||||||||||||||
2011 |
10,679.138 | 4.61 | 49,207 | 0.05 | % | 0.85 | % | -0.59 | % | |||||||||||||||
2010 |
16,563.685 | 4.64 | 76,937 | 0.06 | % | 0.85 | % | -0.78 | % | |||||||||||||||
Vanguard Prime Money Market Fund Investor Class Non-Qualified |
||||||||||||||||||||||||
Year | Units | Unit Value | Net Assets | Investment Income Ratio |
Expenses as a % of Average Assets |
Total Return |
||||||||||||||||||
2014 |
295,545.554 | $ | 4.49 | $ | 1,328,215 | 0.01 | % | 0.85 | % | -0.79 | % | |||||||||||||
2013 |
321,929.434 | 4.53 | 1,459,003 | 0.02 | % | 0.85 | % | -0.82 | % | |||||||||||||||
2012 |
345,250.528 | 4.57 | 1,577,892 | 0.04 | % | 0.85 | % | -0.80 | % | |||||||||||||||
2011 |
354,277.822 | 4.61 | 1,632,426 | 0.05 | % | 0.85 | % | -0.80 | % | |||||||||||||||
2010 |
357,210.825 | 4.64 | 1,659,215 | 0.06 | % | 0.85 | % | -0.73 | % |
The expense ratio considers only the expense borne directly by the separate account and excludes expenses incurred directly by the underlying funds or charged through the redemption of units.
13
Federal Life Variable Annuity Account A
Notes to Financial Statements (Continued)
Note G - Fair Value Measurements
GAAP defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the principal market or, in the absence of a principal market, the most advantageous market accessible to the reporting entity at the measurement date. Under GAAP, the principal market is the market in which the reporting entity would sell the asset or transfer the liability with the greatest volume and level of activity. The most advantageous market, which may be a hypothetical market, is the market in which the reporting entity would sell the asset or transfer the liability with the price that maximizes the amount that would be received for the asset or minimizes the amount that would be paid to transfer the liability, considering transaction costs in the respective market.
GAAP describes three approaches to measuring fair value: the market approach, the income approach and the cost approach. Each approach includes multiple valuation techniques. The standard does not prescribe which valuation technique should be used when measuring fair value, but does establish a fair value hierarchy that prioritizes the inputs used in applying the various techniques based on the degree to which such inputs are observable to market participants. Inputs broadly refer to the assumptions that market participants use to make pricing decisions, including assumptions about risk.
The Account’s investments are classified in one of the following three categories based upon the inputs used to determine their respective fair values:
Level 1 - Quoted prices (unadjusted) for identical assets or liabilities in active markets as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis.
Level 2 - Observable market-based inputs or unobservable inputs that are corroborated by market data. These inputs may include quoted prices in a market that is not active.
Level 3 - Unobservable inputs that cannot be corroborated by market data. These inputs reflect management’s best estimate of fair value using its own assumptions about the assumptions a market participant would use in pricing the asset or liability.
When the inputs used to value an investment fall into more than one level, the investment is classified in its entirety based on the lowest level input that is significant to that investment’s fair value measurement. Management’s assessment of the significance of a particular input to the fair value measurement requires judgment and is dependent on factors specific to the investment.
The Account invests in shares of open-end mutual funds which calculate a daily NAV based on the value of the underlying securities in their portfolios. As a result, and as required by law, shares of open-ended mutual funds are purchased and redeemed at their quoted daily NAV as reported by Vanguard at the close of each business day.
14
Federal Life Variable Annuity Account A
Notes to Financial Statements (Continued)
Note G - Fair Value Measurements (Continued)
The following table presents information about the Account’s assets measured at fair value on a recurring basis as of December 31, 2014 and indicates the fair value hierarchy of the valuation techniques utilized by the Account to determine such fair value:
Fair Value Measurements | ||||||||||||||||
Level 1 | Level 2 | Level 3 | Total | |||||||||||||
Vanguard Wellesley Income Fund Admiral Class Non-Qualified |
$ | 1,261,002 | $ | 0 | $ | 0 | $ | 1,261,002 | ||||||||
Vanguard Long-Term Corporate Fund Investor Class Qualified |
39 | 0 | 0 | 39 | ||||||||||||
Vanguard Long-Term Corporate Fund Admiral Class Non-Qualified |
760,931 | 0 | 0 | 760,931 | ||||||||||||
Vanguard Windsor Fund Admiral Class Qualified |
1,612,828 | 0 | 0 | 1,612,828 | ||||||||||||
Vanguard Windsor Fund Admiral Class Non-Qualified |
15,443,431 | 0 | 0 | 15,443,431 | ||||||||||||
Vanguard Wellington Fund Investor Class Qualified |
82,556 | 0 | 0 | 82,556 | ||||||||||||
Vanguard Wellington Fund Admiral Class Non-Qualified |
4,355,900 | 0 | 0 | 4,355,900 | ||||||||||||
Vanguard Morgan Growth Fund Admiral Class Qualified |
164,879 | 0 | 0 | 164,879 | ||||||||||||
Vanguard Morgan Growth Fund Admiral Class Non-Qualified |
1,627,172 | 0 | 0 | 1,627,172 | ||||||||||||
Vanguard Prime Money Market Fund Investor Class Qualified |
8,235 | 0 | 0 | 8,235 | ||||||||||||
Vanguard Prime Money Market Fund Investor Class Non-Qualified |
1,334,477 | 0 | 0 | 1,334,477 | ||||||||||||
|
|
|
|
|
|
|
|
|||||||||
Total Assets |
$ | 26,651,450 | $ | 0 | $ | 0 | $ | 26,651,450 | ||||||||
|
|
|
|
|
|
|
|
Where quoted market prices are available in an active market, securities are classified within Level 1 of the valuation hierarchy.
15
Report of Independent Registered Public Accounting Firm
To the Contract Owners and Board of Directors
Of Federal Life Variable Annuity Account A
Federal Life Insurance Company (Mutual)
We have audited the accompanying statements of assets and liabilities of Federal Life Variable Annuity Account A (the Separate Account) (comprising, respectively, Vanguard Wellesley Income Fund, Vanguard Long-Term Corporate Fund, Vanguard Windsor Fund, Vanguard Wellington Fund, Vanguard Morgan Growth Fund and Vanguard Prime Money Market Fund) as of December 31, 2014, and the related statements of operations and changes in net assets and the financial highlights for the year then ended. These financial statements and financial highlights are the responsibility of the Separate Account’s management. Our responsibility is to express an opinion on these financial statements and financial highlights based on our audits. The statements of operations and changes in net assets for the year ended December 31, 2013 and the financial highlights for the four years ended December 31, 2013 were audited by other auditors whose reports dated February 21, 2014 and February 25, 2011, respectively, expressed unqualified opinions on those statements of operations and changes in net assets and the financial highlights.
We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The Separate Account is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Separate Account’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management and evaluating the overall financial statement presentation. Our procedures included confirmation of securities owned as of December 31, 2014 by correspondence with the fund company. We believe that our audits provide a reasonable basis for our opinion.
In our opinion, the financial statements and financial highlights referred to above present fairly, in all material respects, the financial position of each of the respective subaccounts of Federal Life Variable Annuity Account A as of December 31, 2014, the results of their operations and changes in their net assets and the financial highlights for the year then ended, in conformity with U.S. generally accepted accounting principles.
Kansas City, Missouri
Report of Independent Registered Public Accounting Firm
on Internal Control Required by SEC under Form N-SAR
Board of Directors
Federal Life Variable Annuity Account A
(A Wholly Owned Subsidiary of Federal Life Insurance Company (Mutual))
In planning and performing our audit of the financial statements of Federal Life Variable Annuity Account A (the Account), a wholly owned subsidiary of Federal Life Insurance Company (Mutual), as of and for the year ended December 31, 2014, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Account’s internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-SAR, but not for the purpose of expressing an opinion on the effectiveness of the Account’s internal control over financial reporting. Accordingly, we express no such opinion.
The management of the Account is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related cost of controls. A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America (GAAPUSA). A company’s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with GAAPUSA, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a company’s assets that could have a material effect on the financial statements.
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Account’s annual or interim financial statements will not be prevented or detected on a timely basis.
Board of Directors
Federal Life Variable Annuity Account A
Page 2
Our consideration of the Account’s internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control that might be material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the Account’s internal control over financial reporting and its operations, including controls over safeguarding securities, that we consider to be a material weakness as defined above as of December 31, 2014.
The report is intended solely for the information and use of management and the Board of Directors of Federal Life Variable Annuity Account A and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.
Kansas City, Missouri
This ‘N-30B-2’ Filing | Date | Other Filings | ||
---|---|---|---|---|
Filed on / Effective on: | 3/4/15 | |||
2/27/15 | NSAR-U | |||
2/25/15 | ||||
For Period End: | 12/31/14 | NSAR-U | ||
2/21/14 | ||||
12/31/13 | N-30B-2, NSAR-U | |||
2/25/11 | ||||
List all Filings |