SoA5, LIP&F, Converting PreTaxSolvEarn to PreTaxStockEarn

SoA5
Life Insurance Products & Finance (LIP&F)
11.7 Pricing Model of Profit Measures & Analysis Chapter
Converting PreTaxSolvEarn to PreTaxStockEarn

In Table 11.7.3 (page 536) BenResIncr does not seem to be net of reinsurance but SolvResIncr is.
1) Why doesn’t the BenResIncr used to convert PreTaxSolvEarn to PreTaxStockEarn net out reinsurance?
2) Why doesn’t the BenResIncr used to convert PreTaxSolvEarn to PreTaxStockEarn include Expense Reserve?


Also, what is the difference between Benefit Reserves and Earnings Reserves? I don’t see much said about these around page 363 (Chapter 6 Reserves).

"2) Why doesn’t the BenResIncr used to convert PreTaxSolvEarn to PreTaxStockEarn include Expense Reserve?"

Converting from PreTaxSolvEarn to PreTaxStockEarn does pick up the expense reserve. It is the DACAmort.

"Also, what is the difference between Benefit Reserves and Earnings Reserves? I don’t see much said about these around page 363 (Chapter 6 Reserves)."

Earnings Reserves = Benefit Reserves - DAC (LIP&F, page 363, spelled out in prose as opposed to in formula; JAM5 D-16)