1.   Life insurers used to be able to show any profit from selling a bond in the year in which they traded it.

2.   The performance of life insurers will vary widely, although all are expected to post Declines.

3.   Anecdotal evidence, however, suggests a relative shift from retail investors attracted by tax advantages to institutional investors such as life insurers and pension funds.

4.   Life insurers have historically placed a proportion of their funds in unit trusts because capital gains on units were tax exempt until sold.

5.   Allianz is just the latest life insurer in the U.S. to become embroiled in sales disputes.

6.   Among those buying dollars were life insurers looking to invest overseas.

7.   Analysts used to consider the life insurers among those investors least likely to sell.

8.   Among those measures were the lifting of a requirement that life insurers investing abroad reflect currency swings in the value they assign to balance sheets.

9.   Analysts said Prudential would be likely to buy a mutual U.K. life insurer, owned by its policyholders.

10.   Analysts said they expect the plan to focus most heavily on ways to eliminate overlap between Eagle Star and Allied Dunbar, a U.K. life insurer.