Equity-indexed annuities provide downside protection against the loss of investment income if the annuity is held to term.

If there has been an impairment to goodwill, a disclosure describing the following is necessary:

A. the company's failure to realize expected cost-saving synergies. B. the method of determining allocations to each reporting unit. C. amortization of other intangibles. D. the method of determining the fair value of the associated reporting unit.

From the following, identify an example of codified law in the United States?

A) judicial rulings B) federal statutes C) treaties D) executive orders