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Claim and Claim Adjustment Expense and Future Policy Benefit Reserves (Tables)
 9 Months Ended
Sep. 30, 2019
Net Incurred Claim and Claim Adjustment Expense [Line Items]  
Schedule of liability for unpaid claims and claims adjustment expense
The following table presents a reconciliation between beginning and ending claim and claim adjustment expense reserves, including claim and claim adjustment expense reserves of the Life & Group segment.
For the nine months ended September 30
 
 
 
(In millions)
2019
 
2018
Reserves, beginning of year:
 
 
 
Gross
$
21,984

 
$
22,004

Ceded
4,019

 
3,934

Net reserves, beginning of year
17,965

 
18,070

Net incurred claim and claim adjustment expenses:
 
 
 
Provision for insured events of current year
3,968

 
3,866

Increase (decrease) in provision for insured events of prior years
(65
)
 
(173
)
Amortization of discount
143

 
136

Total net incurred (1)
4,046

 
3,829

Net payments attributable to:
 
 
 
Current year events
(599
)
 
(658
)
Prior year events
(3,547
)
 
(3,415
)
Total net payments
(4,146
)
 
(4,073
)
Foreign currency translation adjustment and other
29

 
(80
)
Net reserves, end of period
17,894

 
17,746

Ceded reserves, end of period
3,702

 
3,858

Gross reserves, end of period
$
21,596

 
$
21,604


(1)
Total net incurred above does not agree to Insurance claims and policyholders' benefits as reflected on the Condensed Consolidated Statements of Operations due to amounts related to retroactive reinsurance deferred gain accounting, uncollectible reinsurance and loss deductible receivables, and benefit expenses related to future policy benefits, which are not reflected in the table above.
Net prior year development The following table presents development recorded for the Specialty, Commercial, International and Corporate & Other segments.
Periods ended September 30
Three Months
 
Nine Months
(In millions)
2019
 
2018
 
2019
 
2018
Pretax (favorable) unfavorable development:
 
 
 
 
 
 
 
Specialty
$
(20
)
 
$
(53
)
 
$
(58
)
 
$
(127
)
Commercial
35

 
(5
)
 
15

 
(27
)
International
1

 
(2
)
 
14

 
(4
)
Corporate & Other
—

 
(2
)
 
—

 
(2
)
Total pretax (favorable) unfavorable development
$
16

 
$
(62
)
 
$
(29
)
 
$
(160
)
Specialty  
Net Incurred Claim and Claim Adjustment Expense [Line Items]  
Net prior year claim and allocated claim adjustment expense reserve development
The following table presents further detail of the development recorded for the Specialty segment.
Periods ended September 30
Three Months
 
Nine Months
(In millions)
2019
 
2018
 
2019
 
2018
Pretax (favorable) unfavorable development:
 
 
 
 
 
 
 
Medical Professional Liability
$
29

 
$
15

 
$
59

 
$
38

Other Professional Liability and Management Liability
(18
)
 
(45
)
 
(37
)
 
(113
)
Surety
(43
)
 
(20
)
 
(83
)
 
(50
)
Warranty
—

 
(1
)
 
(7
)
 
(7
)
Other
12

 
(2
)
 
10

 
5

Total pretax (favorable) unfavorable development
$
(20
)
 
$
(53
)
 
$
(58
)
 
$
(127
)
Commercial  
Net Incurred Claim and Claim Adjustment Expense [Line Items]  
Net prior year claim and allocated claim adjustment expense reserve development
The following table presents further detail of the development recorded for the Commercial segment.
Periods ended September 30
Three Months
 
Nine Months
(In millions)
2019
 
2018
 
2019
 
2018
Pretax (favorable) unfavorable development:
 
 
 
 
 
 
 
Commercial Auto
$
(16
)
 
$
1

 
$
(24
)
 
$
—

General Liability
43

 
(5
)
 
36

 
13

Workers' Compensation
7

 
(2
)
 
2

 
(14
)
Property and Other
1

 
1

 
1

 
(26
)
Total pretax (favorable) unfavorable development
$
35

 
$
(5
)
 
$
15

 
$
(27
)
International  
Net Incurred Claim and Claim Adjustment Expense [Line Items]  
Net prior year claim and allocated claim adjustment expense reserve development
The following table presents further detail of the development recorded for the International segment.
Periods ended September 30
Three Months
 
Nine Months
(In millions)
2019
 
2018
 
2019
 
2018
Pretax (favorable) unfavorable development:
 
 
 
 
 
 
 
Casualty
$
(6
)
 
$
(5
)
 
$
(11
)
 
$
(11
)
Property
3

 
2

 
14

 
14

Energy and Marine
1

 
(5
)
 
9

 
(10
)
Specialty (1)
3

 
6

 
2

 
3

Total pretax (favorable) unfavorable development
$
1

 
$
(2
)
 
$
14

 
$
(4
)

(1) Effective January 1, 2019 the Healthcare and Technology line of business has been absorbed within the Specialty line of business in the International segment. Prior period information has been conformed to the new line of business presentation.
CNAF Consolidated  
Net Incurred Claim and Claim Adjustment Expense [Line Items]  
Impact of loss portfolio transfer on the consolidated statement of operations
The following table presents the impact of the Loss Portfolio Transfer on the Condensed Consolidated Statements of Operations.
Periods ended September 30
Three Months
 
Nine Months
(In millions)
2019
 
2018
 
2019
 
2018
Additional amounts ceded under LPT:
 
 
 
 
 
 
 
Net A&EP adverse development before consideration of LPT
$
—

 
$
—

 
$
—

 
$
113

Provision for uncollectible third-party reinsurance on A&EP
—

 
—

 
—

 
(16
)
Total additional amounts ceded under LPT
—

 
—

 
—

 
97

Retroactive reinsurance benefit recognized
(7
)
 
(12
)
 
(43
)
 
(84
)
Pretax impact of deferred retroactive reinsurance
$
(7
)
 
$
(12
)
 
$
(43
)
 
$
13