Item 2.02 Results of Operations and Financial Condition

On October 20, 2009, StanCorp Financial Group, Inc. issued a press release reporting the Company's third quarter 2009 financial results. A copy of the press release is attached hereto as exhibit 99.1 and furnished herewith. A copy of the Company's Statistical Supplement dated September 30, 2009, is attached hereto as exhibit 99.2 and furnished herewith.

Financial measures that exclude after-tax one-time costs, after-tax net capital gains and losses and accumulated other comprehensive income (loss) are non-GAAP (Generally Accepted Accounting Principles in the United States) measures. To provide investors with a broader understanding of earnings, the Company provides net income per diluted share excluding after-tax one-time costs and after-tax net capital gains and losses, along with the GAAP measure of net income per diluted share, because one-time costs and capital gains and losses are not likely to occur in a stable pattern.

Return on average equity excluding after-tax one-time costs and after-tax net capital gains and losses from net income and accumulated other comprehensive income (loss) from equity is furnished along with the GAAP measure of net income return on average equity because management believes providing both measures gives investors a broader understanding of return on equity. Measuring return on average equity without accumulated other comprehensive income (loss) excludes the effect of market value fluctuations of the Company's fixed maturity securities associated with changes in interest rates and other market data. Management believes that measuring return on average equity without accumulated other comprehensive income (loss) is important to investors because the turnover of the Company's portfolio of fixed maturity securities may not be such that unrealized gains and losses reflected in accumulated other comprehensive income
(loss) are ultimately realized. Furthermore, for the purpose of calculating this ratio, management believes exclusion of accumulated other comprehensive income
(loss) provides investors with a better measure of return.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits

99.1 StanCorp Financial Group, Inc. press release dated October 20, 2009
99.2 StanCorp Financial Group, Inc. Statistical Supplement dated September 30, 2009

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