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Accumulated Other Comprehensive Income (Loss)
 3 Months Ended
Mar. 31, 2019
Equity [Abstract]  
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss)

The following table presents the activity in accumulated other comprehensive income (loss) (AOCI), net of tax, for the following periods:
 
Unrealized gains (losses) on
 
Amount attributable to noncontrolling interests
 
 
 
Available for sale securities
 
Interest rate swaps
 
Total AOCI (loss)
 
TFP
 
Other
 
Total AOCI (loss) to Tiptree Inc.
Balance at December 31, 2017
$
(460
)
 
$
2,074

 
$
1,614

 
$
(222
)
 
$
(426
)
 
$
966

Other comprehensive income (losses) before reclassifications
(1,789
)
 
835

 
(954
)
 
61

 
210

 
(683
)
Amounts reclassified from AOCI
415

 
—

 
415

 
—

 
—

 
415

Reclassification of AOCI - interest rate swaps (1)
—

 
(2,909
)
 
(2,909
)
 
502

 
226

 
(2,181
)
Period change
(1,374
)
 
(2,074
)
 
(3,448
)
 
563

 
436

 
(2,449
)
Balance at March 31, 2018
$
(1,834
)
 
$
—

 
$
(1,834
)
 
$
341

 
$
10

 
$
(1,483
)
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2018
$
(2,069
)
 
$
—

 
$
(2,069
)
 
$
—

 
$
11

 
$
(2,058
)
Other comprehensive income (losses) before reclassifications
2,415

 
—

 
2,415

 
—

 
(11
)
 
2,404

Amounts reclassified from AOCI
4

 
—

 
4

 
—

 
—

 
4

Period change
2,419

 
—

 
2,419

 
—

 
(11
)
 
2,408

Adoption of accounting standard (2)
(99
)
 
—

 
(99
)
 
—

 
—

 
(99
)
Balance at March 31, 2019
$
251

 
$
—

 
$
251

 
$
—

 
$
—

 
$
251



(1) 
Relates to the sale of Care. See Note (3) Dispositions, Assets Held for Sale & Discontinued Operations.
(2) 
Amounts reclassified to retained earnings due to adoption of ASU 2018-02. See Note (2) Summary of Significant Accounting Policies.

The following table presents the reclassification adjustments out of AOCI included in net income and the impacted line items on the condensed consolidated statement of operations for the following periods:
 
Three Months Ended 
 March 31,
Affected line item in condensed consolidated statement of operations
Components of AOCI
2019
 
2018
Unrealized gains (losses) on available for sale securities
$
(5
)
 
$
(527
)
Net realized and unrealized gains (losses)
Related tax (expense) benefit
1

 
112

Provision for income tax
Net of tax
$
(4
)
 
$
(415
)

 
 
 
 
 
Reclassification of AOCI - interest rate swaps (1)
$
—

 
$
3,845

Gain on sale of discontinued operations
Related tax (expense) benefit
—

 
(936
)
Provision for income tax
Net of tax
$
—

 
$
2,909




(1) 
Relates to the sale of Care. See Note (3) Dispositions, Assets Held for Sale & Discontinued Operations.