Liability for Unpaid Claims

6 Months Ended

Jun. 30, 2017

Activity in the liability for unpaid health claims is summarized as follows:



	Six Months Ended June 30,
	2017			2016
Balance at beginning of period	$	143,128		$	137,120
Incurred related to:
Current year	264,648			258,640
Prior years	(8,364		)	(3,789		)
Total incurred	256,284			254,851
Paid related to:
Current year	164,271			160,740
Prior years	94,676			94,284
Total paid	258,947			255,024
Balance at end of period	$	140,465		$	136,947

Below is the reconciliation of the liability for "Policy claims and other benefits payable" in the Condensed Consolidated Balance Sheets.



	June 30, 2017		December 31, 2016
Policy claims and other benefits payable:
Short-duration contracts	$	21,869	$	26,721
Insurance lines other than short duration—health	118,596		116,407
Insurance lines other than short duration—life	166,919		156,437
Total policy claims and other benefits payable	$	307,384	$	299,565

Short-Duration Contracts

Although Torchmark primarily sells long-duration contracts for both life and health, the Company also has a limited amount of group health products that qualify as short-duration contracts in accordance with the applicable guidance.

The below table illustrates the total incurred but not reported liabilities plus expected development on reported claims for short-duration products over the last five years. Claim frequency is determined by duration and incurred date.



	As of June 30, 2017
Accident Year	Total of incurred-but-not-reported liabilities plus expected development on reported claims
2013	$	—
2014	3
2015	93
2016	2,266
2017	19,507
Total	$	21,869