Accumulated Other Comprehensive Income (Loss)

6 Months Ended

Jun. 30, 2015

Equity [Abstract]

Accumulated Other Comprehensive Income (Loss)

Accumulated Other Comprehensive Income (Loss)

Changes in each component of AOCI attributable to the Company for the periods ended June 30, 2015 and 2014 are as follows below (net of tax):

Accumulated Other Comprehensive Income (Loss): ($ in millions)	Net Unrealized Gains / (Losses) on Investments where Credit-related OTTI was Recognized [1]			Net Unrealized Gains / (Losses) on All Other Investments [1]			Total
Balance as of March 31, 2015	$	2.1		$	0.6		$	2.7
Change in component during the period before reclassifications	(0.1		)	(13.6		)	(13.7		)
Amounts reclassified from AOCI	—			(5.3		)	(5.3		)
Balance as of June 30, 2015	$	2.0		$	(18.3	)	$	(16.3	)
Balance as of March 31, 2014	$	3.5		$	(17.6	)	$	(14.1	)
Change in component during the period before reclassifications	0.2			29.8			30.0
Amounts reclassified from AOCI	(0.2		)	(0.1		)	(0.3		)
Balance as of June 30, 2014	$	3.5		$	12.1		$	15.6
Balance as of December 31, 2014	$	4.4		$	(0.4	)	$	4.0
Change in component during the period before reclassifications	(2.3		)	(9.6		)	(11.9		)
Amounts reclassified from AOCI	(0.1		)	(8.3		)	(8.4		)
Balance as of June 30, 2015	$	2.0		$	(18.3	)	$	(16.3	)
Balance as of December 31, 2013	$	3.0		$	(15.7	)	$	(12.7	)
Change in component during the period before reclassifications	1.3			28.2			29.5
Amounts reclassified from AOCI	(0.8		)	(0.4		)	(1.2		)
Balance as of June 30, 2014	$	3.5		$	12.1		$	15.6

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[1] See Note 6 to these interim unaudited financial statements for additional information regarding offsets to net unrealized investment gains and losses which include policyholder dividend obligation, DAC and other actuarial offsets, and deferred income tax expense (benefit).

Reclassifications from AOCI consist of the following:

AOCI	Amounts Reclassified from AOCI								Affected Line Item in the Statements of Operations and Comprehensive Income
($ in millions)	Three Months Ended   June 30,				Six Months Ended   June 30,
	2015		2014		2015		2014
Net unrealized gains / (losses) on   investments where credit-related OTTI   was recognized:
Available-for-sale securities	$	—	$	0.2	$	0.2	$	1.2	Net realized capital gains (losses)
	—		0.2		0.2		1.2		Total before income taxes
	—		—		0.1		0.4		Income tax expense (benefit)
	$	—	$	0.2	$	0.1	$	0.8	Net income (loss)
Net unrealized gains / (losses) on   all other investments:
Available-for-sale securities	$	8.2	$	0.2	$	12.7	$	0.6	Net realized capital gains (losses)
	8.2		0.2		12.7		0.6		Total before income taxes
	2.9		0.1		4.4		0.2		Income tax expense (benefit)
	$	5.3	$	0.1	$	8.3	$	0.4	Net income (loss)
Total amounts reclassified from AOCI	$	5.3	$	0.3	$	8.4	$	1.2	Net income (loss)