Description | Beginning of Year - Book Value | End of Year - Book Value | End of Year - Fair Market Value |
---|---|---|---|
MIDLAND NATIONAL LIFE ANNUITY | 27,799 | 28,472 | 28,472 |
RELIANCE STANDARD LIFE ANNUITY | 3,506 | 3,352 | 3,352 |
PACIFIC LIFE INS CASH VALUE | 523 | 523 | |
OVER-VALUATION | 124,562 |