News Details

Ameriprise Financial Reports First Quarter 2009 Results

April 21, 2009

MINNEAPOLIS--(BUSINESS WIRE)-- Ameriprise Financial, Inc. (NYSE: AMP) today reported net income of $129 million for the first quarter ended March 31, 2009. The results represent a 32 percent decline from net income of $191 million for the first quarter ended March 31, 2008.

Earnings per common share for the first quarter of 2009 were $0.58, compared to $0.82 for the first quarter of 2008. First quarter 2009 results reflect the significant decline in equity markets and the lower short-term interest rate environment. These two factors negatively impacted year-over-year results by approximately $0.62 per share.

The 40 percent year-over-year decline in the S&P 500 Index contributed to a 14 percent decline in net revenues to $1.7 billion in the first quarter of 2009, compared to $2.0 billion in the first quarter of 2008. Management and financial advice fees and distribution fees were impacted by lower equity markets and clients' increased preference for short-term and fixed income investment products.

Management continues to reduce expenses in light of market-driven revenue declines. General and administrative expenses for the first quarter of 2009 were down 1 percent from the prior year, and declined 15 percent excluding integration costs and additional expenses from acquisitions closed in the fourth quarter of 2008.

As of March 31,2009, the company's estimated excess capital position increased to more than $1 billion. The company continues to maintain strong balance sheet fundamentals, including a large liquidity position and high-quality invested asset portfolio. The company's net unrealized investment loss position declined from year-end 2008 to $1.82 billion, and net realized investment gains were immaterial in the quarter.

"Despite the continued challenges presented by the market and economic conditions, our results demonstrate that the company has been positioned to manage through the current environment," said Jim Cracchiolo, chairman and chief executive officer. "We continue to manage aggressively for weak conditions over the short term. We are seeing benefits from our ongoing expense initiatives, and we continue to maintain solid balance sheet fundamentals and strong capital positions. At the same time, we continue to invest in our central value proposition--deep, enduring client-advisor relationships built around comprehensive financial planning. We are confident our strong financial foundation and diverse, resilient franchise will provide significant leverage as market conditions improve."

First Quarter 2009 Summary

Management believes the exclusion of after-tax impacts due to realized net investment gains (losses), non-recurring integration costs and market impacts on deferred acquisition costs (DAC), and variable annuity benefits best reflect the underlying performance of the business. For the non-GAAP presentation of after-tax amounts, the tax effect is calculated using the statutory tax rate of 35 percent.

Ameriprise Financial, Inc.

First Quarter Summary

                                                       Per Diluted Share
(in millions, unaudited)   2009       2008     %                          %
                                               Change  2009       2008    Change


Net income attributable    $ 129      $ 191    (32 )%  $ 0.58     $ 0.82  (29 )%
to Ameriprise Financial

Add: After-tax impacts:
(1)

Investment (gains)/losses    (2    )    16     NM        (0.01 )    0.07  NM

Integration charges          12         --     NM        0.05       --    NM

Other market impacts:

DAC and DSIC charges         30         18     67        0.14       0.08  75

Variable annuities, net      (35   )    5      NM        (0.16 )    0.02  NM
of DAC and DSIC

Core operating earnings,   $ 134      $ 230    (42 )%  $ 0.60     $ 0.99  (39 )%
after-tax

Weighted average common
shares outstanding:

Basic                        222.3      228.4

Diluted                      223.5      231.5

NM Not Meaningful

(1) For this non-GAAP presentation, after-tax is calculated using the statutory
tax rate of 35%.



Following are items excluded from core operating earnings to assist in reconciling with reported results. Each impact is presented after tax.

    --  $2 million in realized net investment gains, comprised of $33 million in
        realized investment gains, partially offset by $31 million for the
        credit-related component of other-than-temporary impairments.

    --  $12 million in integration charges related to the company's acquisitions
        in the fourth quarter of 2008.
    --  $30 million in increased amortization of deferred acquisition costs and
        deferred sales inducement costs (DSIC) from lower period-ending account
        values.
    --  $35 million benefit related to variable annuities, consisting of:
        o a $55 million benefit from hedged variable annuity living benefit
          guarantees, partially offset by $20 million in unhedged variable
          annuity benefit expenses.

Core operating earnings for the first quarter of 2009 included a $33 million after-tax gain on the repurchase of junior subordinated notes, partially offset by $12 million in operating losses from acquisitions that closed in the fourth quarter of 2008. Market conditions both drove higher than anticipated acquisition costs and provided the opportunity to repurchase debt.

In addition to the items listed above, core operating earnings and net income in the first quarter of 2009 reflect an approximately $94 million, or $0.42 per share, year-over-year decline from the equity market's impact on asset levels and fee revenue, and an approximately $46 million, or $0.20 per share, year-over-year decline in investment income as a result of the short-term interest rate environment and higher liquidity levels. Results were also negatively impacted by market-related changes in client behavior.

Liquidity and Balance Sheet as of March 31, 2009

Management's long-standing emphasis on risk-return decision making and prudent risk management has positioned the company well. While financial markets remained challenging during the quarter, management further enhanced the company's strong balance sheet fundamentals.

Substantial liquidity

    --  Cash and cash equivalents were $5.8 billion, with $0.5 billion at the
        holding company level. Free cash remained at $4 billion, even as
        investments increased by $3.2 billion from the year-end 2008 balance.
    --  The company joined the Federal Home Loan Bank and has access to more
        than $10 billion in liquidity through the pledge of mortgage-related
        assets.
    --  The company has no debt maturities until November 15, 2010, maintains
        backup lines of credit at parent, subsidiary and mutual fund levels, and
        has no reliance on commercial paper, bank lines or other short-term
        institutional funding for liquidity.

Conservative capital management

    --  The company's excess capital position was more than $1 billion.
    --  The company will continue to use enterprise risk management capabilities
        and product hedging to anticipate and mitigate risk. The variable
        annuity hedging program continues to perform well during a protracted
        period of high volatility.
    --  The company's adoption of FASB Staff Position No. FAS 115-2 and FAS
        124-2, which provided new guidance for recognition and presentation of
        other-than-temporary impairments, increased retained earnings by
        approximately $131 million to $4.8 billion for non-credit related
        other-than-temporary impairments that were realized prior to January 1,
        2009, and decreased accumulated other comprehensive income by the same
        amount. The net effect of the adoption had no impact on total Ameriprise
        Financial shareholders' equity.

High quality investment portfolio

    --  The company's $26 billion Available-for-Sale portfolio is both
        well-diversified and high-quality.
    --  The net unrealized loss position declined to $1.82 billion from $1.84
        billion at year-end 2008.
    --  The company's total investment portfolio, including cash and cash
        equivalents, increased to $37 billion from $34 billion at year-end 2008,
        and remains well-positioned. Detailed information about the portfolio is
        available online at ir.ameriprise.com.

Conservative capital ratios

    --  The debt-to-total capital ratio was 23.1 percent.
    --  The debt-to-total capital ratio excluding non-recourse debt and with 75
        percent equity credit for hybrid securities was 19.3 percent.

First Quarter 2009 Highlights

    --  The company's client base remained stable, with continued strong
        retention of 94 percent.
    --  Total advisors increased 7 percent to 12,466, compared to the first
        quarter of 2008, reflecting acquisitions in the prior quarter as well as
        continued strong advisor retention rates.
    --  The company completed a strong quarter for experienced advisor
        recruitment, with approximately 200 experienced advisors joining the
        firm's branded advisor channels in the first quarter of 2009.
    --  Owned, managed and administered assets were $354 billion as of March 31,
        2009, down 21 percent compared to March 31, 2008, primarily due to the
        40 percent decline in the S&P 500.
        o The company generated retail net inflows in the quarter, including
          $1.5 billion in fixed annuities, $1.3 billion in wrap accounts and
          $0.3 billion in variable annuities.
        o Total asset management net outflows declined substantially to $0.3
          billion in the quarter, compared to net outflows of $5.2 billion in
          the first quarter of 2008 and net outflows of $8.7 billion for the
          fourth quarter of 2008.
    --  Threadneedle formed a strategic partnership with Standard Chartered Bank
        to acquire the bank's World Express investment fund business, with $2.7
        billion in assets under management, as of December 31, 2008. Pending
        regulatory approval, the transaction provides Threadneedle with an
        established Luxembourg-based fund platform, which complements
        Threadneedle's existing range of funds.
    --  Ameriprise Auto & Home premiums increased 5 percent from the prior year,
        primarily due to growth in policy counts.
    --  The company continued to achieve re-engineering savings in the quarter.
        The company also took additional steps to generate re-engineering
        savings and now expects to achieve more than $350 million in savings in
        2009, an increase from its previous full-year 2009 projection.
        Management expects the majority of the full-year savings will be
        realized in the second half of 2009 and intends to commit approximately
        two-thirds to the bottom line while reinvesting the remainder in growth
        initiatives.

Ameriprise Financial, Inc.

Consolidated Income Statements

                                            Quarter Ended March 31,
(in millions, unaudited)                                               % Change
                                            2009       2008

Revenues

Management and financial advice fees        $ 554      $ 791           (30 )%

Distribution fees                             311        433           (28 )

Net investment income                         420        401           5

Premiums                                      266        256           4

Other revenues                                209        157           33

Total revenues                                1,760      2,038         (14 )

Banking and deposit interest expense          42         47            (11 )

Total net revenues                            1,718      1,991         (14 )

Expenses

Distribution expenses                         383        532           (28 )

Interest credited to fixed accounts           205        195           5

Benefits, claims, losses and settlement       100        304           (67 )
expenses

Amortization of deferred acquisition costs    286        154           86

Interest and debt expense                     26         26            --

General and administrative expense            585        590           (1  )

Total expenses                                1,585      1,801         (12 )

Pretax income                                 133        190           (30 )

Income tax provision                          18         4             NM

Net income                                    115        186           (38 )

Less: Net loss attributable to                (14   )    (5         )  NM
noncontrolling interest

Net income attributable to Ameriprise       $ 129      $ 191           (32 )%
Financial

NM Not Meaningful



First Quarter 2009 Consolidated Results

The company reported net income of $129 million for the first quarter of 2009, a 32 percent decline from net income of $191 million for the first quarter of 2008. Market-driven impacts to revenues and client behavior were partially offset by expense reductions.

Total net revenues declined 14 percent, or $273 million, to $1.7 billion, driven by lower management and financial advice fees and distribution fees, primarily due to the decline in equity markets and clients' increased preference for short-term and fixed income investment products. In addition, net revenues were impacted by the lower short-term interest rate environment.

Management and financial advice fees declined 30 percent, or $237 million, to $554 million, primarily due to lower equity markets, as well as the negative impact of foreign currency translation.

Distribution fees declined 28 percent, or $122 million, to $311 million, primarily due to changes in client behavior and lower asset levels. Clients' continued preference for cash and deposit products, which do not generate distribution fees, resulted in slowing sales and flows for other products.

Net investment income increased 5 percent, or $19 million, to $420 million, primarily due to $3 million in net realized investment gains, compared to $24 million in net realized investment losses in the first quarter of 2008. The benefit of higher invested asset levels was more than offset by the impact of lower short-term interest rates.

Premiums increased 4 percent, or $10 million, to $266 million, primarily due to growth in Auto & Home premiums compared to the prior year.

Other revenues increased 33 percent, or $52 million, to $209 million, primarily due to a $50 million gain on the repurchase of junior subordinated notes.

Banking and deposit interest expense decreased 11 percent, or $5 million, to $42 million, primarily due to lower crediting rates on certificates, partially offset by higher certificate balances.

Expenses

Consolidated expenses declined 12 percent, or $216 million, to $1.6 billion, reflecting lower business volumes and continued strong expense controls. In addition, the company recorded lower expenses from hedged variable annuity living benefits due to a widening of the credit spread assumed in discounting liabilities.

Distribution expenses declined 28 percent, or $149 million, to $383 million, primarily due to decreases in advisor compensation reflecting a shift in client behavior and lower asset levels, which were both impacted by market declines.

Interest credited to fixed accounts increased 5 percent, or $10 million, reflecting higher annuity fixed account balances and higher average rates paid to clients compared to the prior year.

Benefits, claims, losses and settlement expenses declined 67 percent, or $204 million, to $100 million. Benefits associated with variable annuity guarantees represented a net gain of $182 million in the current quarter, compared to a net cost of $24 million in the first quarter of 2008. This result was largely attributable to the impact of credit spread widening on SFAS 157 liability values. This lower benefit expense was substantially offset by a related increase in DAC amortization.

Amortization of DAC increased 86 percent, or $132 million, to $286 million. The year-over-year increase included $160 million related to variable annuity guarantees. In addition, the impact of equity market depreciation on ending account values increased amortization by $40 million, compared to $24 million in the first quarter of 2008. These increases were partially offset by a decrease in variable annuity amortization driven by lower year-over-year account values and associated asset fees.

General and administrative expense declined 1 percent, or $5 million, to $585 million. Excluding $85 million in integration costs and ongoing expenses from acquisitions closed in the fourth quarter of 2008, general and administrative expense declined 15 percent. This decline reflected expense controls and lower performance-driven compensation-related expenses.

Taxes

The effective tax rate on net income attributable to Ameriprise Financial was 13.3 percent for the quarter, compared to 2.0 percent for the first quarter of 2008. The effective tax rate for the first quarter of 2008 included certain exceptional tax adjustments.

Ameriprise Financial, Inc.

Segment Results

                                         Quarter Ended March 31,
(in millions, unaudited)                                            % Change
                                         2009     2008

Pretax income (loss) excluding net loss
attributable to noncontrolling interest

Certificates and Banking                 $ (5  )  $ (5           )  --

Wealth Management and Distribution         (51 )    69              NM

Advice & Wealth Management                 (56 )    64              NM

Asset Management                           (8  )    18              NM

Annuities                                  124      42              NM

Protection                                 111      102             9   %

Corporate & Other                          (24 )    (31          )  23

Pretax income excluding net loss           147      195             (25 )
attributable to noncontrolling interest

Income tax provision                       18       4               NM

Net income attributable to Ameriprise    $ 129    $ 191             (32 )%
Financial

NM Not Meaningful



First Quarter 2009 Segment Financial Highlights

Advice & Wealth Management reported a pretax loss of $56 million for the quarter, compared to pretax income of $64 million for the first quarter of 2008. First quarter 2009 results reflect the market-driven impact to assets, cash spreads and client behavior, as well as a current period loss related to the acquisition of H&R Block Financial Advisors. The segment's results also include $15 million in realized net investment losses in the quarter.

Asset Management reported a pretax loss of $8 million for the quarter, compared to pretax income of $18 million for the first quarter of 2008. The decline was driven by market depreciation on assets, negative foreign currency translation and net outflows. Domestic net inflows in the quarter reflect improvement in retail net outflows and strong institutional net inflows. International net outflows include net inflows in both the retail and institutional higher margin businesses, offset by net outflows in the lower margin Zurich-related assets. The segment's general and administrative expenses remained well controlled, declining 16 percent from a year ago.

Annuities reported pretax income of $124 million for the quarter, compared to pretax income of $42 million for the first quarter of 2008. Core operating earnings for the segment, which exclude market-driven impacts to variable annuity benefits expense and DAC amortization, were $97 million, compared to $94 million in the prior year. Clients' lower risk tolerances and preference for guaranteed returns reduced variable annuity net inflows and increased fixed annuity net inflows.

Protection reported pretax income of $111 million, compared to $102 million for the first quarter of 2008. The increase was primarily driven by capital gains and Auto & Home business growth. Overall, life insurance cash sales declined from a year ago, driven by lower variable universal life sales, partially offset by growth in universal life sales.

Corporate & Other reported a pretax loss of $24 million, compared to a pretax loss of $31 million for the first quarter of 2008. Segment results benefited from a $50 million gain from the repurchase of junior subordinated notes, partially offset by a $21 million net investment loss.

Dividend

The Ameriprise Financial board of directors declared a quarterly cash dividend of $0.17 per common share payable on May 18, 2009 to shareholders of record at the close of business on May 4, 2009.

Ameriprise Financial, Inc. is a diversified financial services company serving the comprehensive financial planning needs of the mass affluent and affluent. For more information, visit ameriprise.com.

RiverSource mutual funds are distributed by RiverSource Distributors, Inc. and RiverSource Fund Distributors, Inc., Members FINRA and managed by RiverSource Investments, LLC. For complete mutual fund ranking data and other important disclosures please refer to Exhibit A "RiverSource Mutual Fund Performance and Lipper Ranking" in the First Quarter 2009 Statistical Supplement available at ir.ameriprise.com.

The Threadneedle group of companies constitutes the Ameriprise Financial international investment platform. The group consists of wholly owned subsidiaries of Ameriprise Financial, Inc. and provides services independent from Ameriprise Financial Services, Inc., including Ameriprise Financial Services' broker-dealer business.

Ameriprise Certificates are issued by Ameriprise Certificate Company and distributed by Ameriprise Financial Services, Inc. Member FINRA.

Ameriprise Financial Services, Inc. offers financial planning services, investments, insurance and annuity products. RiverSource insurance and annuity products are issued by RiverSource Life Insurance Company, and in New York only by RiverSource Life Insurance Co. of New York, Albany, New York. Only RiverSource Life Insurance Co. of New York is authorized to sell insurance and annuity products in the state of New York. These companies are all part of Ameriprise Financial, Inc. CA License #0684538.

Forward-Looking Statements

This news release contains forward-looking statements that reflect management's plans, estimates and beliefs. Actual results could differ materially from those described in these forward-looking statements. The company has made various forward-looking statements in this report. Examples of such forward-looking statements include:

    --  the statements of belief in this news release that the company expects
        continued weak market conditions in the short term;
    --  the statement of belief in this news release that the company's current
        condition will provide advantages as market conditions improve;
    --  the statement of belief in this news release that the company will
        generate over $350 million of expense savings in 2009, with the majority
        of full-year savings to be realized in the second half of 2009;
    --  the statement of current intentions in this news release to allocate
        specified proportions of any realized expense savings to either net
        income or to reinvestment in growth initiatives;
    --  statements of the company's plans, intentions, expectations, objectives
        or goals, including those relating to asset flows, mass affluent and
        affluent client acquisition strategy, client retention, financial
        advisor retention, recruiting and enrollments, general and
        administrative costs, consolidated tax rate; and excess capital
        position;
    --  other statements about future economic performance, the performance of
        equity markets and interest rate variations and the economic performance
        of the United States and of global markets; and
    --  statements of assumptions underlying such statements.

The words "believe," "expect," "anticipate," "optimistic," "intend," "plan," "aim," "will," "may," "should," "could," "would," "likely" and similar expressions are intended to identify forward-looking statements but are not the exclusive means of identifying such statements. Forward-looking statements are subject to risks and uncertainties, which could cause actual results to differ materially from such statements.

Such factors include, but are not limited to:

    --  changes in the valuations, liquidity and volatility in the interest
        rate, credit default, equity market, and foreign exchange environments;
    --  changes in the litigation and regulatory environment, including ongoing
        legal proceedings and regulatory actions, the frequency and extent of
        legal claims threatened or initiated by clients, other persons and
        regulators, and developments in regulation and legislation;
    --  investment management performance and consumer acceptance of the
        company's products;
    --  effects of competition in the financial services industry and changes in
        product distribution mix and distribution channels;
    --  the company's capital structure, including indebtedness, limitations on
        subsidiaries to pay dividends, and the extent, manner, terms and timing
        of any share or debt repurchases management may effect as well as the
        opinions of rating agencies and other analysts and the reactions of
        market participants or the company's regulators, advisors, distribution
        partners or customers in response to any change or prospect of change in
        any such opinion;
    --  risks of default by issuers or guarantors of investments the company
        owns or by counterparties to hedge, derivative, insurance or reinsurance
        arrangements or by manufacturers of products the company distributes,
        experience deviations from the company's assumptions regarding such
        risks, the evaluations or the prospect of changes in evaluations of any
        such third parties published by rating agencies or other analysts, and
        the reactions of other market participants or the company's regulators,
        advisors, distribution partners or customers in response to any such
        evaluation or prospect of changes in evaluation;
    --  experience deviations from the company's assumptions regarding
        morbidity, mortality and persistency in certain annuity and insurance
        products, or from assumptions regarding market returns assumed in
        valuing DAC and DSIC or market volatility underlying our valuation and
        hedging of guaranteed living benefit annuity riders;
    --  the impacts of the company's efforts to improve distribution economics
        and to grow third-party distribution of its products;
    --  the company's ability to realize the financial, operating and business
        fundamental benefits or to obtain regulatory approvals regarding
        integration we plan for the acquisitions we have completed;
    --  the ability and timing to realize savings and other benefits from
        reengineering and tax planning;
    --  changes in the capital markets and competitive environments induced or
        resulting from the partial or total ownership or other support by
        central governments of certain financial services firms or financial
        assets; and
    --  general economic and political factors, including consumer confidence in
        the economy, the ability and inclination of consumers generally to
        invest as well as their ability and inclination to invest in financial
        instruments and products other than cash and cash equivalents, the costs
        of products and services the company consumes in the conduct of its
        business, and applicable legislation and regulation and changes therein,
        including tax laws, tax treaties, fiscal and central government treasury
        policy, and policies regarding the financial services industry and
        publicly-held firms, and regulatory rulings and pronouncements.

Management cautions the reader that the foregoing list of factors is not exhaustive. There may also be other risks that management is unable to predict at this time that may cause actual results to differ materially from those in forward-looking statements. Readers are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date on which they are made. Management undertakes no obligation to update publicly or revise any forward-looking statements. The foregoing list of factors should be read in conjunction with the "Risk Factors" discussion included as Part 1, Item 1A of and elsewhere in our Annual Report on Form 10-K for year-end 2008 at ir.ameriprise.com/phoenix.zhtml?c=191716&p=irol-forwardLookingStatement.

The financial results discussed in this news release represent past performance only, which may not be used to predict or project future results. The financial results and values presented in this news release and the below-referenced Statistical Supplement are based upon asset valuations that represent estimates as of the date of this news release and may be revised in the company's Quarterly Report on Form 10-Q for the quarter ended March 31, 2009. For information about Ameriprise Financial entities, please refer to the First Quarter 2009 Statistical Supplement available at ir.ameriprise.com and the tables that follow in this news release.

Reconciliation Tables

Ameriprise Financial, Inc.

Reconciliation Table: GAAP Income Statement to Core Operating Earnings

                Quarter Ended March 31, 2009              Quarter Ended March 31, 2008
(in millions,
unaudited)      GAAP                         Core         GAAP                       Core
                Earnings    Adjustments      Operating    Earnings   Adjustments     Operating
                                             Earnings                                Earnings

Revenues

Management and
financial       $ 554       $ --             $ 554        $ 791      $ --            $ 791
advice fees

Distribution      311         --               311          433        --              433
fees

Net investment    420         (3        )      417          401        24        (1)   425
income                                  (1)

Premiums          266         --               266          256        --              256

Other revenues    209         --               209          157        --              157

Total revenues    1,760       (3        )      1,757        2,038      24              2,062

Banking and
deposit           42          --               42           47         --              47
interest
expense

Total net         1,718       (3        )      1,715        1,991      24              2,015
revenues

Expenses

Distribution      383         --               383          532        --              532
expenses

Interest
credited to       205         --               205          195        --              195
fixed accounts

Benefits,
claims, losses    100         194       (2)    294          304        (10       )     294
and settlement                                                                   (2)
expenses

Amortization
of deferred       286         (186      )      100          154        (24       )     130
acquisition                             (3)                                      (3)
costs

Interest and      26          --               26           26         --              26
debt expense

General and                             )
administrative    585         (19       (4)    566          590        --              590
expense

Total expenses    1,585       (11       )      1,574        1,801      (34       )     1,767

Pretax income     133         8                141          190        58              248

Income tax        18          3         (5)    21           4          19        (5)   23
provision

Net income        115         5                120          186        39              225

Less: Net loss
attributable
to                (14    )    --               (14     )    (5     )   --              (5      )
noncontrolling
interest

Net income
attributable    $ 129       $ 5              $ 134        $ 191      $ 39            $ 230
to Ameriprise
Financial



(1)  Includes net realized gains and losses on Available-for-Sale securities and
     other securities.

     Includes an increase in GMDB and other unhedged variable annuity guaranteed
(2)  benefit costs, an increase in DSIC amortization from lower period ending
     account values and the impact of variable annuity living benefit riders,
     net of hedges and DSIC.

     Includes an increase in DAC amortization from lower period ending account
(3)  values and the DAC effect of variable annuity living benefit riders, net of
     hedges.

(4)  Includes integration charges.

(5)  Reflects tax at the statutory rate of 35%.



Ameriprise Financial, Inc.

Reconciliation Table: GAAP Pretax Segment Income to Core Operating Earnings

                                         Quarter Ended March 31, 2009

(in millions, unaudited)                 GAAP                       Core
                                         Earnings    Adjustments    Operating
                                                                    Earnings

Pretax income (loss) excluding net loss
attributable to noncontrolling interest

Certificates and Banking                 $ (5     )  $ 15           $ 10

Wealth Management and Distribution         (51    )    12             (39     )

Advice & Wealth Management                 (56    )    27             (29     )

Asset Management                           (8     )    10             2

Annuities                                  124         (27       )    97

Protection                                 111         (2        )    109

Corporate & Other                          (24    )    --             (24     )

Pretax income excluding net loss           147         8              155
attributable to noncontrolling interest

Income tax provision                       18          3              21

Net income attributable to Ameriprise    $ 129       $ 5            $ 134
Financial

Ameriprise Financial, Inc.

Reconciliation Table: GAAP Pretax Segment Income to Core Operating Earnings

                                         Quarter Ended March 31, 2008

(in millions, unaudited)                 GAAP                       Core
                                         Earnings    Adjustments    Operating
                                                                    Earnings

Pretax income (loss) excluding net loss
attributable to noncontrolling interest

Certificates and Banking                 $ (5     )  $ --           $ (5      )

Wealth Management and Distribution         69          --             69

Advice & Wealth Management                 64          --             64

Asset Management                           18          --             18

Annuities                                  42          52             94

Protection                                 102         5              107

Corporate & Other                          (31    )    1              (30     )

Pretax income excluding net loss           195         58             253
attributable to noncontrolling interest

Income tax provision                       4           19             23

Net income attributable to Ameriprise    $ 191       $ 39           $ 230
Financial



Ameriprise Financial, Inc.

Reconciliation Table: Debt to Total Capital

March 31, 2009

(in                                  Debt Less     Impact of 75%  Debt Less
millions,   GAAP       Non-recourse  Non-recourse  Equity         Non-recourse
unaudited)  Measure    Debt          Debt          Credit(1)      with Equity
                                                                  Credit(1)

Debt        $ 1,922    $ 78          $ 1,844       $ 258          $ 1,586

Total       $ 8,306    $ 78          $ 8,228                      $ 8,228
Capital

Debt to
Total         23.1  %                  22.4  %                      19.3  %
Capital

(1) The company's junior subordinated notes receive an equity credit of at
least 75% by the majority of the rating agencies.



 

 

    Source: Ameriprise Financial
Contact: Ameriprise Financial Investor Relations: Laura Gagnon, 612-671-2080 laura.c.gagnon@ampf.com or Media Relations: Paul Johnson, 612-671-0625 paul.w.johnson@ampf.com or Benjamin Pratt, 612-678-5881 benjamin.j.pratt@ampf.com