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Accumulated Other Comprehensive Income (Loss)
3 Months Ended
Mar. 31, 2021
Equity [Abstract]  
Accumulated Other Comprehensive Income (Loss) Accumulated Other Comprehensive Income (Loss)
The following table presents the activity of AFS securities in accumulated other comprehensive income (loss) (AOCI), net of tax, for the following periods:
Total AOCI
Amount attributable to
non-controlling interests
Total AOCI to Tiptree Inc.
Balance at December 31, 2019$1,711 $(13)$1,698 
Other comprehensive income (losses) before reclassifications301 (8)293 
Amounts reclassified from AOCI(3)— (3)
OCI298 (8)290 
Adoption of accounting standard (1)
42 — 42 
Balance at March 31, 2020$2,051 $(21)$2,030 
Balance at December 31, 2020$5,702 $(28)$5,674 
Other comprehensive income (losses) before reclassifications(2,995)11 (2,984)
Amounts reclassified from AOCI(98)— (98)
OCI(3,093)11 (3,082)
Balance at March 31, 2021$2,609 $(17)$2,592 
(1)    Amounts reclassified to retained earnings due to adoption of ASU 2016-13. 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 statements of operations
Components of AOCI20212020
Unrealized gains (losses) on available for sale securities$128 $Net realized and unrealized gains (losses)
Related tax (expense) benefit(30)(1)Provision for income tax
Net of tax$98 $