	transamerica ta to have gain on unit sale transamerica corp said it expects to realize a gain of about mln dlrs on the previously announced sale of the group life and health operations of its transamerican occidental life insurance co subsidiary to provident life and accident co pacc but it said its transamerica life cos unit plans to change to a more conservative method of amortizing deferred policy acquisition costs resulting in a one time charge that will offset most of the gain from the sale transamerica said it has now signed a definitive agreement for the sale which will be structured as a reinsurance transaction involving about mln dlrs of reserve liabilities it said the mln dlr gain from the sale and about mln dlrs of statutory surplus that previously supported operations of the group being sold will be used to support transamerica life cos efforts to accelerate the growth of its remaining businesses it said closing is expected by may one subject to regulatory approvals reuter 
