Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2022

Commitments and Contingencies Disclosure [Abstract]

Fair Value of Annuities

The following table summarizes the fair value of the annuities at December 31, 2022, that the Company has purchased to satisfy its obligations.

Life Insurance Company	A.M. Best Rating	Statement Value of Annuities Exceeding 1% of Statutory Surplus
		(in thousands)
Pacific Life Insurance Company	A+	$	19,007
American General Life Insurance Company	A		14,314
Metropolitan Tower Life Insurance Company	A+		9,563
United of Omaha Life Insurance Company	A+		9,408
Brighthouse Financial Life Insurance Company	A		9,312
New York Life Insurance Company	A++		8,128
Berkshire Hathaway Life Insurance Company of Nebraska	A++		7,343
John Hancock Life Insurance Company	A+		5,767
Athene Annuity and Life Company	A		3,739
Protective Life Insurance Company	A+		3,537
Wilton Reassurance Company	A+		3,057
Other			6,492
		$	99,667

Components of Lease Expense

The components of lease expense were as follows:

	Year Ended December 31,
	2022		2021
	(in thousands)
Operating lease cost	$	103	$	149
Finance lease cost:
Amortization of right-of-use assets		193		76
Interest on lease liabilities		9		6
Total finance lease cost	$	202	$	82

Schedule of Supplemental Cash Flow Information Related to Leases

Supplemental cash flow information related to leases was as follows:

	Year Ended December 31,
	2022			2021
	(in thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	(87	)	$	(120	)
Operating cash flows from finance leases		9			6
Financing cash flows from finance leases		58			44

Schedule of Right-of-use Assets Obtained in Exchange for Lease Obligations

Right-of-use assets obtained in the exchange for the lease obligations were as follows:

	December 31,
	2022		2021
	(in thousands)
Operating leases	$	45	$	15
Finance leases		122		61

Schedule of Supplemental Balance Sheet Information Related to Leases

Supplemental balance sheet information related to leases was as follows:

	December 31, 2022			December 31, 2021			Balance Sheet Classification
	(in thousands)
Operating leases:
Operating lease right-of-use assets	$	106		$	193		Other assets
Operating lease liabilities	$	106		$	193		Accounts payable and other liabilities
Finance leases:
Finance lease right-of-use assets	$	362		$	241
Finance lease accumulated amortization    right-of-use assets		(193	)		(76	)
Property and equipment, net	$	169		$	165		Property and equipment, net
Finance lease liabilities	$	230		$	202		Accounts payable and other liabilities

Schedule of Weighted Average Remaining Lease Term and Discount Rate

	December 31,
	2022				2021
Weighted average remaining lease term:
Operating leases		1.2		years		1.8		years
Finance leases		3.0		years		4.1		years
Weighted average discount rate:
Operating leases		1.59	%			5.13	%
Finance leases		3.33	%			3.25	%

Schedule of Maturity Analysis of Annual Undiscounted Cash Flows of Operating and Finance Lease Liabilities

The following is a maturity analysis of the annual undiscounted cash flows of the operating and finance lease liabilities as of December 31, 2022:

	Operating Leases		Finance Leases
	(in thousands)
2023	$	92	$	93
2024		18		67
2025		—		63
2026		—		19
2027		—		—
Total lease payments		110		242
Less imputed interest		4		12
Total	$	106	$	230