<?xml version="1.0" encoding="UTF-8"?>
<xsd:schema xmlns="http://www.ftb.ca.gov/efile" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:irs="http://www.irs.gov/efile" targetNamespace="http://www.ftb.ca.gov/efile" elementFormDefault="qualified" attributeFormDefault="unqualified" version="2018v3.0">
	<xsd:annotation>
		<xsd:documentation>
			<Description>State of California, Franchise Tax Board - eFile Income Tax Return Schema - Form 3725 - Assets Transferred from Parent Corporation to Insurance Company</Description>
			<TaxYear>2018</TaxYear>
			<MaturityLevel>Draft Release</MaturityLevel>
			<ReleaseDate>November 1, 2018</ReleaseDate>
		</xsd:documentation>
	</xsd:annotation>
	<xsd:import namespace="http://www.irs.gov/efile" schemaLocation="../../../../../IRS/2018v4.0_1120x+3.0_1065x/Common/efileTypes.xsd"/>
	<xsd:include schemaLocation="../../../Common/CA-BE-eFileTypes.xsd"/>
	<xsd:include schemaLocation="../../../Common/CA-eFileTypes.xsd"/>
	<xsd:element name="CAForm3725">
		<xsd:annotation>
			<xsd:documentation>CA Form 3725 - Assets Transferred from Corporation to Insurance Company</xsd:documentation>
		</xsd:annotation>
		<xsd:complexType>
			<xsd:complexContent>
				<xsd:extension base="CAForm3725Type">
					<xsd:attributeGroup ref="irs:DocumentAttributes"/>
					<xsd:attribute name="documentName" type="irs:StringType" fixed="CAForm3725"/>
				</xsd:extension>
			</xsd:complexContent>
		</xsd:complexType>
	</xsd:element>
	<xsd:complexType name="CAForm3725Type">
		<xsd:annotation>
			<xsd:documentation>Content model for CA Form 3725</xsd:documentation>
		</xsd:annotation>
		<xsd:sequence>
			<xsd:element name="TransferredFromCorporation" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Assets Transferred from Corporation to Insurance Company</Description>
						<LineNumber>Part I</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:sequence minOccurs="0">
						<xsd:element name="PropertiesTransferred" type="irs:BooleanType">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Was appreciated property transferred to an insurance company?</Description>
									<LineNumber>Section A, line 1</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="InsuranceCompanyName" type="irs:BusinessNameLine1Type" minOccurs="0">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Name of Insurance Company</Description>
									<LineNumber>Section A, line 1</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="InsuranceCompanyId" minOccurs="0">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Insurance Company identification number, if applicable</Description>
									<LineNumber>Section A, line 1</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
							<xsd:complexType>
								<xsd:choice minOccurs="0">
									<xsd:sequence minOccurs="0">
										<xsd:element name="CACorporationNumber" type="CA-CorporationNumberType" minOccurs="0">
											<xsd:annotation>
												<xsd:documentation>
													<Description>California Corporation Number</Description>
													<LineNumber>Section A, line 1</LineNumber>
												</xsd:documentation>
											</xsd:annotation>
										</xsd:element>
										<xsd:element name="FEIN" type="irs:EINType" minOccurs="0">
											<xsd:annotation>
												<xsd:documentation>
													<Description>Federal Employer Identification Number</Description>
													<LineNumber>Section A, line 1</LineNumber>
												</xsd:documentation>
											</xsd:annotation>
										</xsd:element>
									</xsd:sequence>
									<xsd:element name="NotApplicable" minOccurs="0">
										<xsd:annotation>
											<xsd:documentation>
												<Description>Not Applicable Identification Number</Description>
												<LineNumber>Section A, line 1</LineNumber>
											</xsd:documentation>
										</xsd:annotation>
										<xsd:complexType>
											<xsd:simpleContent>
												<xsd:extension base="CA-NotApplicableType">
													<xsd:attribute name="otherReasonExplanation" type="CA-DescriptionType">
														<xsd:annotation>
															<xsd:documentation>
																<Description>Explanation for when Not Applicable value is Other Reason</Description>
																<LineNumber/>
															</xsd:documentation>
														</xsd:annotation>
													</xsd:attribute>
												</xsd:extension>
											</xsd:simpleContent>
										</xsd:complexType>
									</xsd:element>
								</xsd:choice>
							</xsd:complexType>
						</xsd:element>
						<xsd:element name="TransferredPropertyInUse" type="irs:BooleanType" minOccurs="0">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Does the Insurance Company use the transferred property in the active conduct of the insurers trade or business?</Description>
									<LineNumber>Section A, line 2</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="DeferredCapitalGains" type="CA-AssetsTransferredFromCorporationType" minOccurs="0" maxOccurs="unbounded">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Deferred Capital Gains</Description>
									<LineNumber>Section B</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
					</xsd:sequence>
				</xsd:complexType>
			</xsd:element>
			<xsd:element name="InformationOnStocks" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Information on Stocks</Description>
						<LineNumber>Part II</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:sequence>
						<xsd:element name="StockTrnsfrdToInsurer" type="irs:BooleanType">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Were shares of stock transferred to an insurer?</Description>
									<LineNumber>Line 4</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="InsurerTrnsfrOrDisposeStock" type="irs:BooleanType">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Did the insurer transfer or otherwise dispose of any transferred stock?</Description>
									<LineNumber>Line 5a</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="InsurerStockTrnsfrdOrDisposed" type="CA-LargeRatioType" minOccurs="0">
							<xsd:annotation>
								<xsd:documentation>
									<Description>What was the cumulative percentage of the transferred stock (measured by relative fair market value) that was transferred or disposed of?</Description>
									<LineNumber>Line 5a</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="InsurersStockTrnsfrdOrDisposed" type="irs:BooleanType">
							<xsd:annotation>
								<xsd:documentation>
									<Description>What was the cumulative percentage of the insurers stock (measured by relative fair market value) that was transferred or disposed of?</Description>
									<LineNumber>Line 5b</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="TrnsfrdStockTrnsfrdOrDisposed" type="CA-LargeRatioType" minOccurs="0">
							<xsd:annotation>
								<xsd:documentation>
									<Description>What was the cumulative percentage of the insurers stock (measured by relative fair market value) that was transferred or disposed of?</Description>
									<LineNumber>Line 5b</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="InsurerIssueOrCancelStock" type="irs:BooleanType">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Did the insurer issue additional, or cancel existing shares of stock during the taxable year?</Description>
									<LineNumber>Line 6</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="InsurerOutstandingSharesBfr" type="irs:IntegerType" minOccurs="0">
							<xsd:annotation>
								<xsd:documentation>
									<Description>the number of shares outstanding before issuance or cancellation</Description>
									<LineNumber>Line 6a</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="InsurerOutstandingSharesAft" type="irs:IntegerType" minOccurs="0">
							<xsd:annotation>
								<xsd:documentation>
									<Description>the number of shares outstanding after issuance or cancellation</Description>
									<LineNumber>Line 6b</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="TrnsfrdEntIssueOrCancelStock" type="irs:BooleanType">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Did the transferred entity issue additional or cancel existing shares of stock during the taxable year?</Description>
									<LineNumber>Line 7</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="TrnsfrdEntOutstandingSharesBfr" type="irs:IntegerType" minOccurs="0">
							<xsd:annotation>
								<xsd:documentation>
									<Description>the number of shares outstanding before issuance or cancellation</Description>
									<LineNumber>Line 7a</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="TrnsfrdEntOutstandingSharesAft" type="irs:IntegerType" minOccurs="0">
							<xsd:annotation>
								<xsd:documentation>
									<Description>the number of shares outstanding after issuance or cancellation</Description>
									<LineNumber>Line 7b</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="AnotherStockOrEquityIssued" type="irs:BooleanType">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Did the insurer or transferred entity issue another class of stock or type of equity interest?</Description>
									<LineNumber>Line 8</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="EquityInterestWorthless" type="irs:BooleanType">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Did the equity interest in the transferred entity become worthless?</Description>
									<LineNumber>Line 9</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
					</xsd:sequence>
				</xsd:complexType>
			</xsd:element>
			<xsd:element name="TransferredFromInsuranceCo" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Assets Transferred from Insurance Company</Description>
						<LineNumber>Part III</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:sequence minOccurs="0">
						<xsd:element name="OwnershipChange" type="irs:BooleanType">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Did the ownership, of the holder of the transferred property, change during the taxable year?</Description>
									<LineNumber>line 10</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="PropHolderHeldByAnotherMember" type="irs:BooleanType">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Is the holder of the property held by an insurer in the commonly controlled group of the transferor or a member of the taxpayers combined reporting group?</Description>
									<LineNumber>Line 11</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="TrnsfrdPropertyDisposed" type="irs:BooleanType">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Did the insurance company dispose of any transferred property during the taxable year?</Description>
									<LineNumber>Line 12</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="PropertyDisposedWithinGroup" type="irs:BooleanType">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Did the insurer dispose of any transferred property to a member of the corporation/transferors combined reporting group or to another insurer in the transferors commonly controlled group during the taxable year?</Description>
									<LineNumber>Line 13</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="TransfereePropertyInUse" type="irs:BooleanType">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Does the transferee use the property it received from the insurer in the active conduct of a trade or business?</Description>
									<LineNumber>Line 14</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
					</xsd:sequence>
				</xsd:complexType>
			</xsd:element>
			<xsd:element name="CapitalGainsAndLosses">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Capital Gains And Losses</Description>
						<LineNumber>Part IV</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:sequence>
						<xsd:element name="STCGL" type="CA-AssetsTransferredFromInsuranceCoType" minOccurs="0" maxOccurs="unbounded">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Short Term Capital Gains and Losses - Assets Held One Year Or Less</Description>
									<LineNumber>Section A, line 15, Columns (a) thru (h)</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="TotalSTCGL" type="irs:USAmountType" minOccurs="0">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Total Short Term Capital Gains and Losses</Description>
									<LineNumber>Section A, line 16</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="LTCGL" type="CA-AssetsTransferredFromInsuranceCoType" minOccurs="0" maxOccurs="unbounded">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Long Term Capital Gains and Losses - Assets Held More Than One Year</Description>
									<LineNumber>Section B, line 17, Columns (a) thru (h)</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<xsd:element name="TotalLTCGL" type="irs:USAmountType" minOccurs="0">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Total Long Term Capital Gains and Losses</Description>
									<LineNumber>Section B, line 18</LineNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
					</xsd:sequence>
				</xsd:complexType>
			</xsd:element>
		</xsd:sequence>
	</xsd:complexType>
	<xsd:complexType name="CA-AssetsTransferredFromCorporationType">
		<xsd:annotation>
			<xsd:documentation>Content model for a row of elements that define the deferred capital gain from a transferred asset</xsd:documentation>
		</xsd:annotation>
		<xsd:sequence>
			<xsd:element name="TaxYear" type="irs:YearType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Taxable Year</Description>
						<LineNumber>Line 3, Column (a)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<xsd:element name="PropertyDescription" type="irs:ShortDescriptionType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Description of Property Transferred</Description>
						<LineNumber>Column (b)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<xsd:element name="PropertyLocation" type="irs:LineExplanationType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Location of Property Transferred</Description>
						<LineNumber>Column (c)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<xsd:element name="DateTransferred" type="irs:DateType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Date Transferred</Description>
						<LineNumber>Column (d)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<xsd:element name="FMVAtDateOfTransfer" type="irs:USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Fair Market Value at Date of Transfer</Description>
						<LineNumber>Column (e)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<xsd:element name="AdjustedBasis" type="irs:USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Adjusted  basis of the transferred property on date of transfer</Description>
						<LineNumber>Column (f)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<xsd:element name="DeferredGain" type="irs:USAmountNNType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Deferred Gain.</Description>
						<LineNumber>Column (g)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
		</xsd:sequence>
	</xsd:complexType>
	<xsd:complexType name="CA-AssetsTransferredFromInsuranceCoType">
		<xsd:annotation>
			<xsd:documentation>Content model for a row of elements that define a short-term capital gain or loss from assets held one year or less.</xsd:documentation>
		</xsd:annotation>
		<xsd:sequence>
			<xsd:element name="TaxYear" type="irs:YearType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Taxable Year</Description>
						<LineNumber>Column (a)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<xsd:element name="PropertyDescription" type="irs:ShortDescriptionType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Description of Property</Description>
						<LineNumber>Column (b)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<xsd:element name="PropertyLocation" type="irs:LineExplanationType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Location of Property</Description>
						<LineNumber>Column (c)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<xsd:element name="PercentOfProperty" type="irs:RatioType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Percentage of property</Description>
						<LineNumber>Column (d)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<xsd:element name="DateSoldOrNoLongerUsedOrHeld" type="irs:DateType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Date sold or, date no longer used or, date no longer held</Description>
						<LineNumber>Column (e)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<xsd:element name="AmountRealizedOrFMV" type="irs:USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Amount realized or  fair market value</Description>
						<LineNumber>Column (f)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<xsd:element name="AdjustedBasis" type="irs:USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Adjusted basis of property disposed</Description>
						<LineNumber>Column (g)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<xsd:element name="GainOrLoss" type="irs:USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Gain or loss.</Description>
						<LineNumber>Column (h)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
		</xsd:sequence>
	</xsd:complexType>
</xsd:schema>
