The changes in the carrying amount of goodwill (in millions) by reportable segment were as follows:



								For the Year Ended December 31, 2022
	Gross			Accumulated				Net
	Goodwill			Impairment				Goodwill					Net
	as of			as of				as of					Goodwill
	Beginning-			Beginning-				Beginning-					as of End-
		of-Year			of-Year			of-Year		Impairment			of-Year
Life Insurance		$	2,188		$	(1,554	)	$	634	$	(634	)	$	-
Annuities			1,040			(600	)		440		-			440
Group Protection			684			-			684		-			684
Retirement Plan Services			20			-			20		-			20
Total goodwill		$	3,932		$	(2,154	)	$	1,778	$	(634	)	$	1,144



								For the Year Ended December 31, 2021
	Gross			Accumulated				Net
	Goodwill			Impairment				Goodwill				Net
	as of			as of				as of				Goodwill
	Beginning-			Beginning-				Beginning-				as of End-
		of-Year			of-Year			of-Year		Impairment		of-Year
Life Insurance		$	2,188		$	(1,554	)	$	634	$	-	$	634
Annuities			1,040			(600	)		440		-		440
Group Protection			684			-			684		-		684
Retirement Plan Services			20			-			20		-		20
Total goodwill		$	3,932		$	(2,154	)	$	1,778	$	-	$	1,778

The fair values of our reporting units (Level 3 fair value estimates) are comprised of the value of in-force (i.e., existing) business and the value of new business. Specifically, new business is representative of cash flows and profitability associated with policies or contracts we expect to issue in the future, reflecting our forecasts of future sales volume and product mix over a 10-year period. To determine the values of in-force and new business, we use a discounted cash flows technique that applies a discount rate reflecting the market expected, weighted-average rate of return adjusted for the risk factors associated with operations to the projected future cash flows for each reporting unit.

As a result of the capital market environment during the third quarter of 2022, including (i) declining equity markets and (ii) the impact of rising interest rates on our discount rate assumption, we accelerated our quantitative goodwill impairment test for our Life Insurance reporting unit as we concluded that there were indicators of impairment. Based on this quantitative test, which included updating our best estimate assumptions therein, we incurred an impairment during the third quarter of 2022 of the Life Insurance reporting unit goodwill of $634 million, which represented a write-off of the entire balance of goodwill for the reporting unit.

As of October 1, 2022, we performed our annual quantitative goodwill impairment test for our other reporting units, and, as of such date, the fair value was in excess of the carrying value for each of the Annuities, Group Protection and Retirement Plan Services reporting units.

As of October 1, 2021, we performed our annual quantitative goodwill impairment test for all of our reporting units, and, as of such date, the fair value was in excess of each reporting unit’s carrying value.

The gross carrying amounts and accumulated amortization (in millions) for each major specifically identifiable intangible asset class by reportable segment were as follows:



	As of December 31, 2022					As of December 31, 2021
	Gross					Gross
	Carrying		Accumulated			Carrying		Accumulated
	Amount		Amortization			Amount		Amortization
Life Insurance:
Sales force	$	100		$	67	$	100		$	63
Group Protection:
VOCRA		576			115		576			85
VODA		31			10		31			7
Insurance licenses ⁽¹⁾		-			-		3			-
Retirement Plan Services:
Mutual fund contract rights ⁽¹⁾		5			-		5			-
Total	$	712		$	192	$	715		$	155

Future estimated amortization of specifically identifiable intangible assets (in millions) as of December 31, 2022, was as follows: