Supplemental Information about Changes to Accumulated Other Comprehensive Income

9 Months Ended

Sep. 30, 2016

Equity [Abstract]

Supplemental Information about Changes to Accumulated Other Comprehensive Income

Supplemental Information about Changes to Accumulated Other Comprehensive Income

An analysis of the change in balance by component of Accumulated Other Comprehensive Income is as follows for the three and nine month periods ended September 30, 2016 and 2015.

Components of Accumulated Other Comprehensive Income

	Three Months Ended September 30, 2016
	Available for Sale Assets			Deferred Acquisition Costs			Foreign Exchange			Pension Adjustments			Total
Balance at July 1, 2016	$	1,084,551		$	(8,658	)	$	8,331		$	(95,067	)	$	989,157
Other comprehensive income (loss) before reclassifications, net of tax	154,389			405			104			—			154,898
Reclassifications, net of tax	(2,886		)	—			—			1,657			(1,229		)
Other comprehensive income (loss)	151,503			405			104			1,657			153,669
Balance at September 30, 2016	$	1,236,054		$	(8,253	)	$	8,435		$	(93,410	)	$	1,142,826
	Three Months Ended September 30, 2015
	Available for Sale Assets			Deferred Acquisition Costs			Foreign Exchange			Pension Adjustments			Total
Balance at July 1, 2015	$	649,973		$	(8,415	)	$	8,353		$	(94,592	)	$	555,319
Other comprehensive income (loss) before reclassifications, net of tax	(48,306		)	934			(5,867		)	1			(53,238		)
Reclassifications, net of tax	(4,621		)	—			—			2,369			(2,252		)
Other comprehensive income (loss)	(52,927		)	934			(5,867		)	2,370			(55,490		)
Balance at September 30, 2015	$	597,046		$	(7,481	)	$	2,486		$	(92,222	)	$	499,829

Components of Accumulated Other Comprehensive Income

	Nine Months Ended September 30, 2016
	Available for Sale Assets			Deferred Acquisition Costs			Foreign Exchange			Pension Adjustments			Total
Balance at January 1, 2016	$	332,333		$	(5,115	)	$	3,627		$	(98,898	)	$	231,947
Other comprehensive income (loss) before reclassifications, net of tax	911,069			(3,138		)	4,808			513			913,252
Reclassifications, net of tax	(7,348		)	—			—			4,975			(2,373		)
Other comprehensive income (loss)	903,721			(3,138		)	4,808			5,488			910,879
Balance at September 30, 2016	$	1,236,054		$	(8,253	)	$	8,435		$	(93,410	)	$	1,142,826
	Nine Months Ended September 30, 2015
	Available for Sale Assets			Deferred Acquisition Costs			Foreign Exchange			Pension Adjustments			Total
Balance at January 1, 2015	$	1,090,273		$	(10,758	)	$	17,386		$	(99,449	)	$	997,452
Other comprehensive income (loss) before reclassifications, net of tax	(485,441		)	3,277			(14,900		)	119			(496,945		)
Reclassifications, net of tax	(7,786		)	—			—			7,108			(678		)
Other comprehensive income (loss)	(493,227		)	3,277			(14,900		)	7,227			(497,623		)
Balance at September 30, 2015	$	597,046		$	(7,481	)	$	2,486		$	(92,222	)	$	499,829

Reclassifications out of Accumulated Other Comprehensive Income are presented below for the three and nine month periods ended September 30, 2016 and 2015.

Reclassification Adjustments

	Three Months Ended   September 30,						Nine Months Ended   September 30,						Affected line items in the Statement of Operations
	2016			2015			2016			2015
Unrealized investment gains (losses) on available for sale assets:
Realized (gains) losses	$	(3,513	)	$	(5,540	)	$	(7,809	)	$	(7,138	)	Realized gains (losses)
Amortization of (discount) premium	(927		)	(1,569		)	(3,495		)	(4,840		)	Net investment income
Total before tax	(4,440		)	(7,109		)	(11,304		)	(11,978		)
Tax	1,554			2,488			3,956			4,192			Income taxes
Total after tax	(2,886		)	(4,621		)	(7,348		)	(7,786		)
Pension adjustments:
Amortization of prior service cost	120			81			360			244			Other operating expenses
Amortization of actuarial gain (loss)	2,431			3,563			7,294			10,691			Other operating expenses
Total before tax	2,551			3,644			7,654			10,935
Tax	(894		)	(1,275		)	(2,679		)	(3,827		)	Income taxes
Total after tax	1,657			2,369			4,975			7,108
Total reclassifications (after tax)	$	(1,229	)	$	(2,252	)	$	(2,373	)	$	(678	)