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Claim and Claim Adjustment Expense Reserves and Future Policy Benefit Reserves (Tables)
 12 Months Ended
Dec. 31, 2022
Insurance [Abstract]  
Net Liability for Unpaid Claim and Claim Adjustment Expenses
The table below reconciles the net liability for unpaid claim and claim adjustment expenses to the amount presented on the Consolidated Balance Sheets.

December 312022
(In millions) 
  
Net liability for unpaid claim and claim adjustment expenses: 
Property & Casualty Operations$15,996 
Other Insurance Operations (a)
3,912 
Total net claim and claim adjustment expenses19,908 
 
Reinsurance receivables: (b)
Property & Casualty Operations2,680 
Other Insurance Operations (c)
2,511 
Total reinsurance receivables5,191 
Total gross liability for unpaid claims and claims adjustment expenses$25,099 

(a)Other Insurance Operations amounts are primarily related to long term care claim reserves for policyholders on claim, which are long duration insurance contracts, but also include amounts related to unfunded structured settlements arising from short duration insurance contracts.
(b)Reinsurance receivables presented are gross of the allowance for uncollectible reinsurance and do not include reinsurance receivables related to paid losses.
(c)The Other Insurance Operations reinsurance receivables are primarily related to A&EP claims covered under the loss portfolio transfer (“LPT”).
Reconciliation of Claim and Claim Adjustment Expense Reserves
The following table presents a reconciliation between beginning and ending claim and claim adjustment expense reserves, including claim and claim adjustment expense reserves of Other Insurance Operations.

Year Ended December 31
202220212020
(In millions)   
    
Reserves, beginning of year:   
Gross$24,174 $22,706 $21,720 
Ceded4,969 4,005 3,835 
Net reserves, beginning of year19,205 18,701 17,885 
 
Reduction of net reserves due to the excess workers’ compensation loss portfolio transfer (632)
Net incurred claim and claim adjustment expenses:
Provision for insured events of current year6,243 5,970 5,793 
Decrease in provision for insured events of prior years(187)(104)(119)
Amortization of discount170 174 183 
Total net incurred (a)
6,226 6,040 5,857 
 
Net payments attributable to:
Current year events(913)(1,014)(948)
Prior year events(4,348)(3,830)(4,216)
Total net payments(5,261)(4,844)(5,164)
 
Foreign currency translation adjustment and other(262)(60)123 
 
Net reserves, end of year19,908 19,205 18,701 
Ceded reserves, end of year5,191 4,969 4,005 
Gross reserves, end of year$25,099 $24,174 $22,706 

(a)Total net incurred above does not agree to Insurance claims and policyholders’ benefits as reflected on the Consolidated Statements of Operations due to amounts related to retroactive reinsurance deferred gain accounting, the loss on the excess workers’ compensation loss portfolio transfer, uncollectible reinsurance and benefit expenses related to future policy benefits, which are not reflected in the table above.
Data presented for these calendar years is required supplemental information, which is unaudited.
Gross and Net Carried Reserves
The following tables present the gross and net carried reserves:

December 31, 2022Property and Casualty OperationsOther Insurance OperationsTotal
(In millions)   
    
Gross Case Reserves$5,502 $4,885 $10,387 
Gross IBNR Reserves13,174 1,538 14,712 
 
Total Gross Carried Claim and Claim Adjustment Expense Reserves$18,676 $6,423 $25,099 
 
Net Case Reserves$4,805 $3,514 $8,319 
Net IBNR Reserves11,191 398 11,589 
 
Total Net Carried Claim and Claim Adjustment Expense Reserves$15,996 $3,912 $19,908 
December 31, 2021
Gross Case Reserves$5,621 $4,934 $10,555 
Gross IBNR Reserves11,982 1,637 13,619 
Total Gross Carried Claim and Claim Adjustment Expense Reserves$17,603 $6,571 $24,174 
Net Case Reserves$4,932 $3,437 $8,369 
Net IBNR Reserves10,338 498 10,836 
Total Net Carried Claim and Claim Adjustment Expense Reserves$15,270 $3,935 $19,205 
Net Prior Year Loss Reserve Development in Property and Casualty Operations
The following table and discussion present details of the net prior year loss reserve development in Property & Casualty Operations and Other Insurance Operations:

Year Ended December 31
202220212020
(In millions)   
    
Medical professional liability$18 $23 $35 
Other professional liability and management liability50 24 (15)
Surety(83)(73)(69)
Commercial auto49 53 33 
General liability67 15 15 
Workers’ compensation(152)(82)(96)
Property and other(45)(9)27 
Other insurance operations64 60 50 
Total pretax (favorable) unfavorable development$(32)$11 $(20)
Net Liability for Unpaid Claims and Claims Adjustment Expenses by Line of Business
The table below presents the net liability for unpaid claim and claim adjustment expenses, by line of business for Property & Casualty Operations:

December 312022
(In millions) 
  
Medical professional liability$1,526 
Other professional liability and management liability3,514 
Surety396 
Commercial auto787 
General liability3,206 
Workers’ compensation3,739 
Property and other2,828 
Total net liability for unpaid claim and claim adjustment expenses$15,996 
Incurred Claims Development
Medical Professional Liability

Cumulative Net Incurred Claim and Allocated Claim Adjustment ExpensesDecember 31, 2022
December 312013 (a)2014 (a)2015 (a)2016 (a)
 2017 (a)
 2018 (a)
 2019 (a)
 2020 (a)
 2021 (a)
2022
 IBNRCumulative Number of Claims
(In millions, except reported claims data)
Accident Year            
2013$462 $479 $500 $513 $525 $535 $545 $531 $530 $530 $5 19,587 
2014450 489 537 530 535 529 527 524 527 12 19,818 
2015433 499 510 494 488 510 501 498 22 18,203 
2016427 487 485 499 508 510 508 12 16,136 
2017
412 449 458 460 455 460 30 15,288 
2018
404 429 431 448 470 31 15,163 
2019
430 445 458 471 101 14,189 
2020
477 476 455 226 10,679 
2021
377 376 259 8,801 
2022
329 290 6,717 
 Total$4,624 $988 
Cumulative Net Paid Claim and Allocated Claim Adjustment Expenses
Accident Year
2013$17 $119 $255 $355 $414 $462 $495 $508 $512 $517 
201423 136 258 359 417 472 489 497 504 
201522 101 230 313 384 420 444 458 
201618 121 246 339 401 436 460 
2017
19 107 235 308 355 388 
2018
21 115 211 290 349 
2019
17 91 183 280 
2020
11 61 139 
2021
11 49 
2022
10 
Total$3,154 
Net liability for unpaid claim and allocated claim adjustment expenses for the accident years presented$1,470 
Net liability for unpaid claim and claim adjustment expenses for accident years prior to 2013
25
Liability for unallocated claim adjustment expenses for accident years presented31
Total net liability for unpaid claim and claim adjustment expenses$1,526 
Net Strengthening (Releases) of Prior Accident Year Reserves
Years Ended December 31
Total
Accident Year
2013$17 $21 $13 $12 $10 $10 $(14)$(1)$— $68 
201439 48 (7)5 (6)(2)(3)3 77 
201566 11 (16)(6)22 (9)(3)65 
201660 (2)14 9 2 (2)81 
2017
37 9 2 (5)5 48 
2018
25 2 17 22 66 
2019
15 13 13 41 
2020
(1)(21)(22)
2021
(1)(1)
Total net development for the accident years presented above34 13 16 
Total net development for accident years prior to 2013
1 3 (3)
Total unallocated claim adjustment expense development— 7 5 
Total$35 $23 $18 
(a)Data presented for these calendar years is required supplemental information, which is unaudited.
Other Professional Liability and Management Liability

Cumulative Net Incurred Claim and Allocated Claim Adjustment ExpensesDecember 31, 2022
December 312013 (a)2014 (a)2015 (a)2016 (a)
 2017 (a)
 2018 (a)
 2019 (a)
 2020 (a)
 2021 (a)
2022
 IBNRCumulative Number of Claims
(In millions, except reported claims data)
Accident Year            
2013$884 $894 $926 $885 $866 $863 $850 $846 $833 $829 $21 17,953 
2014878 898 885 831 835 854 845 841 842 29 17,583 
2015888 892 877 832 807 813 836 855 30 17,452 
2016901 900 900 904 907 891 888 57 17,976 
2017
847 845 813 791 775 758 107 18,181 
2018
850 864 869 906 923 142 19,995 
2019
837 845 856 876 173 19,447 
2020
930 944 951 408 19,333 
2021
1,037 1,038 706 17,983 
2022
1,120 1,000 15,327 
        Total$9,080 $2,673  
Cumulative Net Paid Claim and Allocated Claim Adjustment Expenses
Accident Year
2013$54 $249 $447 $618 $702 $754 $771 $779 $787 $791 
201451 223 392 515 647 707 743 787 802 
201560 234 404 542 612 677 725 794 
201664 248 466 625 701 736 784 
2017
57 222 394 498 557 596 
2018
54 282 473 599 706 
2019
64 263 422 567 
2020
67 248 400 
2021
58 217 
2022
64 
Total$5,721 
Net liability for unpaid claim and allocated claim adjustment expenses for the accident years presented$3,359 
Net liability for unpaid claim and claim adjustment expenses for accident years prior to 2013
99 
Liability for unallocated claim adjustment expenses for accident years presented56 
Total net liability for unpaid claim and claim adjustment expenses$3,514 
Net Strengthening (Releases) of Prior Accident Year Reserves
Years Ended
December 31
Total
Accident Year
2013$10 $32 $(41)$(19)$(3)$(13)$(4)$(13)$(4)$(55)
201420 (13)(54)4 19 (9)(4)1 (36)
20154 (15)(45)(25)6 23 19 (33)
2016(1)— 4 3 (16)(3)(13)
2017
(2)(32)(22)(16)(17)(89)
2018
14 5 37 17 73 
2019
8 11 20 39 
2020
14 7 21 
2021
1 1 
Total net development for the accident years presented above(13)36 41 
Total net development for accident years prior to 2013
(2)(14)9 
Total unallocated claim adjustment expense development— 2 — 
Total$(15)$24 $50 
(a)Data presented for these calendar years is required supplemental information, which is unaudited.
Surety
Cumulative Net Incurred Claim and Allocated Claim Adjustment ExpensesDecember 31, 2022
December 312013 (a)2014 (a)2015 (a)2016 (a)
2017 (a)
2018 (a)
2019 (a)
2020 (a)
2021 (a)
2022
 IBNRCumulative Number of Claims
(In millions, except reported claims data)
Accident Year            
2013$120 $121 $115 $106 $91 $87 $83 $82 $82 $82 $2 5,092 
2014123 124 94 69 60 45 45 43 42 3 5,127 
2015131 131 104 79 63 58 53 45 1 5,074 
2016124 124 109 84 67 64 58 5 5,544 
2017
120 115 103 84 71 66 4 5,855 
2018
114 108 91 62 56 16 6,196 
2019
119 112 98 87 21 6,033 
2020
128 119 81 51 4,452 
2021
137 129 105 4,168 
2022
155 143 2,772 
 Total$801 $351 
Cumulative Net Paid Claim and Allocated Claim Adjustment Expenses
Accident Year
2013$16 $40 $69 $78 $78 $78 $77 $78 $79 $79 
20147 30 38 36 38 38 39 39 38 
20157 26 38 40 42 44 42 42 
20165 37 45 45 43 43 41 
2017
23 37 41 46 49 62 
2018
5 25 34 39 40 
2019
12 34 44 59 
2020
4 20 28 
2021
5 20 
2022
12 
Total$421 
Net liability for unpaid claim and allocated claim adjustment expenses for the accident years presented$380 
Net liability for unpaid claim and claim adjustment expenses for accident years prior to 2013
(4)
Liability for unallocated claim adjustment expenses for accident years presented20 
Total net liability for unpaid claim and claim adjustment expenses$396 
Net Strengthening (Releases) of Prior Accident Year Reserves
Years Ended December 31
Total
Accident Year
2013$1 $(6)$(9)$(15)$(4)$(4)$(1)$— $— $(38)
20141 (30)(25)(9)(15)— (2)(1)(81)
2015— (27)(25)(16)(5)(5)(8)(86)
2016— (15)(25)(17)(3)(6)(66)
2017
(5)(12)(19)(13)(5)(54)
2018
(6)(17)(29)(6)(58)
2019
(7)(14)(11)(32)
2020
(9)(38)(47)
2021
(8)(8)
Total net development for the accident years presented above(66)(75)(83)
Total net development for accident years prior to 2013
(3)2 — 
Total unallocated claim adjustment expense development— — — 
Total$(69)$(73)$(83)
(a)Data presented for these calendar years is required supplemental information, which is unaudited.
Commercial Auto

Cumulative Net Incurred Claim and Allocated Claim Adjustment ExpensesDecember 31, 2022
December 312013 (a)2014 (a)2015 (a)2016 (a)
2017 (a)
2018 (a)
2019 (a)
2020 (a)
2021 (a)
2022
 IBNR Cumulative
Number of Claims
(In millions, except reported claims data)
Accident Year            
2013$246 $265 $265 $249 $245 $245 $241 $241 $241 $243 $3 39,431 
2014234 223 212 205 205 201 201 202 201 1 33,631 
2015201 199 190 190 183 181 183 182 3 30,430 
2016198 186 186 186 190 195 200 7 30,452 
2017
199 198 200 221 232 239 3 30,947 
2018
229 227 227 245 254 5 34,319 
2019
257 266 289 323 27 37,237 
2020
310 303 304 56 29,070 
2021
397 388 153 32,575 
2022
437 263 30,229 
 Total$2,771 $521 
Cumulative Net Paid Claim and Allocated Claim Adjustment Expenses
Accident Year
2013$74 $135 $168 $200 $225 $234 $238 $239 $239 $239 
201464 102 137 166 187 196 198 199 199 
201552 96 130 153 172 175 178 179 
201652 93 126 154 175 185 190 
2017
58 107 150 178 203 225 
2018
66 128 175 212 238 
2019
77 147 203 257 
2020
71 134 197 
2021
83 168 
2022
112 
Total$2,004 
Net liability for unpaid claim and allocated claim adjustment expenses for the accident years presented$767 
Net liability for unpaid claim and claim adjustment expenses for accident years prior to 2013
4 
Liability for unallocated claim adjustment expenses for accident years presented16 
Total net liability for unpaid claim and claim adjustment expenses$787 
Net Strengthening (Releases) of Prior Accident Year Reserves
Years Ended December 31
Total
Accident Year
2013$19 $— $(16)$(4)$— $(4)$— $— $2 $(3)
2014(11)(11)(7)— (4)— 1 (1)(33)
2015(2)(9)— (7)(2)2 (1)(19)
2016(12)— — 4 5 5 2 
2017
(1)2 21 11 7 40 
2018
(2)— 18 9 25 
2019
9 23 34 66 
2020
(7)1 (6)
2021
(9)(9)
Total net development for the accident years presented above32 53 47 
Total net development for accident years prior to 2013
1 — 2 
Total unallocated claim adjustment expense development— — — 
Total$33 $53 $49 
(a)Data presented for these calendar years is required supplemental information, which is unaudited.
General Liability

Cumulative Net Incurred Claim and Allocated Claim Adjustment ExpensesDecember 31, 2022
December 312013 (a)2014 (a)2015 (a)2016 (a)
2017 (a)
2018 (a)
2019 (a)
2020 (a)
2021 (a)
2022
 IBNR Cumulative Number of Claims
(In millions, except reported claims data)
Accident Year            
2013$650 $655 $650 $655 $613 $623 $620 $623 $624 $629 $32 33,738 
2014653 658 654 631 635 658 659 659 676 34 28,131 
2015581 576 574 589 600 602 617 625 33 24,200 
2016623 659 667 671 673 683 684 43 24,699 
2017
632 632 632 634 630 652 32 22,359 
2018
653 644 646 639 650 127 20,242 
2019
680 682 682 691 227 19,265 
2020
723 722 726 434 13,998 
2021
782 784 527 13,775 
2022
929 835 10,572 
 Total$7,046 $2,324 
Cumulative Net Paid Claim and Allocated Claim Adjustment Expenses
Accident Year
2013$31 $128 $240 $352 $450 $510 $551 $572 $582 $586 
201431 119 247376 481 547 569 607 624 
201519 110230 357 446 501 530 561 
201632163 279 407 481 524 582 
2017
23 118 250 399 471 553 
2018
33 107 228 307 428 
2019
25 98 181 322 
2020
23 99 192 
2021
26 140 
2022
29 
Total$4,017 
Net liability for unpaid claim and allocated claim adjustment expenses for the accident years presented$3,029 
Net liability for unpaid claim and claim adjustment expenses for accident years prior to 2013
118 
Liability for unallocated claim adjustment expenses for accident years presented59 
Total net liability for unpaid claim and claim adjustment expenses$3,206 

Net Strengthening (Releases) of Prior Accident Year Reserves

Years Ended December 31
         
Total
Accident Year          
2013$5 $(5)$5 $(42)$10 $(3)$3 $1 $5 $(21)
2014 5 (4)(23)4 23 1 — 17 23  
2015 (5)(2)15 11 2 15 8 44  
2016 36 8 4 2 10 1 61  
2017
 — — 2 (4)22 20  
2018
 (9)2 (7)11 (3) 
2019
 2 — 9 11  
2020
 (1)4 3  
2021
2 2  
Total net development for the accident years presented above 141479  
Total net development for accident years prior to 2013
1 (1)(12)  
Total unallocated claim adjustment expense development — 2—  
Total $15 $15 $67   
(a)Data presented for these calendar years is required supplemental information, which is unaudited.
Workers’ Compensation

Cumulative Net Incurred Claim and Allocated Claim Adjustment ExpensesDecember 31, 2022
December 312013 (a)2014 (a)2015 (a)2016 (a)
 2017 (a)
 2018 (a)
 2019 (a)
 2020 (a)
 2021 (a)
2022
 IBNRCumulative Number of Claims
(In millions, except reported claims data)
Accident Year            
2013$537 $572 $592 $618 $593 $582 $561 $552 $548 $537 $82 38,979 
2014467 480 479 452 450 446 439 448 430 76 33,522 
2015422 431 406 408 394 382 372 353 80 31,899 
2016426 405 396 382 366 355 331 77 31,991 
2017
440 432 421 400 402 399 81 33,130 
2018
450 440 428 415 415 93 34,875 
2019
452 449 437 436 105 34,324 
2020
477 466 446 182 29,392 
2021
468 454 202 29,886 
2022
497 308 28,753 
        Total$4,298 $1,286  

Cumulative Net Paid Claim and Allocated Claim Adjustment Expenses
Accident Year          
2013$80 $213 $300 $370 $417 $419 $411 $414 $417 $423 
201461 159 215 258 282 290 297 306 312 
201551 131 180 212 231 243 251 256 
201653 129 169 198 219 227 234 
2017
63 151 207 243 265 279 
2018
68 163 229 259 280 
2019
71 169 223 262 
2020
65 147 200 
2021
67 164 
2022
79 
 Total$2,489 
  
Net liability for unpaid claim and allocated claim adjustment expenses for the accident years presented$1,809 
Net liability for unpaid claim and claim adjustment expenses for accident years prior to 2013
1,874 
Other (b)(20)
Liability for unallocated claim adjustment expenses for accident years presented76 
Total net liability for unpaid claim and claim adjustment expenses $3,739 

Net Strengthening (Releases) of Prior Accident Year Reserves

Years Ended December 31
         
Total
Accident Year          
2013$35 $20 $26 $(25)$(11)$(21)$(9)$(4)$(11)$— 
2014 13 (1)(27)(2)(4)(7)9 (18)(37) 
2015 9 (25)2 (14)(12)(10)(19)(69) 
2016 (21)(9)(14)(16)(11)(24)(95) 
2017
 (8)(11)(21)2 (3)(41) 
2018
 (10)(12)(13)— (35) 
2019
 (3)(12)(1)(16) 
2020
 (11)(20)(31) 
2021
(14)(14) 
Total net development for the accident years presented above (80)(50)(110)  
Adjustment for development on a discounted basis 2 2 (3)  
Total net development for accident years prior to 2013
(18)(34)(49)  
Total unallocated claim adjustment expense development — — 10   
Total $(96)$(82)$(152)  
(a)Data presented for these calendar years is required supplemental information, which is unaudited.
(b)Other includes the effect of discounting lifetime claim reserves.
Supplementary Information about Average Historical Claims Duration
The table below presents information about average historical claims duration as of December 31, 2022 and is presented as required supplementary information, which is unaudited.

Average Annual Percentage Payout of Ultimate Net Incurred Claim and Allocated Claim Adjustment Expenses in Year:
 12345678910
           
Medical professional liability3.6 %17.0 %23.0 %18.0 %11.9 %8.2 %4.7 %2.3 %1.0 %0.9 %
Other professional liability and management liability6.6 21.0 20.7 16.2 10.3 6.0 4.3 4.8 1.4 0.5 
Surety (a)19.0 40.5 20.2 3.6 2.1 4.8 (1.7)0.4 (0.6)— 
Commercial auto26.1 22.0 17.6 13.9 10.4 4.8 1.7 0.5 — — 
General liability3.9 13.7 17.1 18.8 14.3 9.4 5.7 4.6 2.1 0.6 
Workers’ compensation15.3 22.3 13.7 9.4 6.1 2.3 1.1 1.4 1.0 1.1 

(a)Due to the nature of the Surety business, average annual percentage payout of ultimate net incurred claim and allocated claim adjustment expenses has been calculated using only the payouts of mature accident years presented in the loss reserve development tables.
Impact of Loss Portfolio Transfer
The following table presents the impact of the Loss Portfolio Transfer on the Consolidated Statements of Operations.

Year Ended December 31
202220212020
(In millions)   
    
Additional amounts ceded under LPT:   
Net A&EP adverse development before consideration of LPT$92 $143 $125 
Provision for uncollectible third-party reinsurance on A&EP(5)(5)(25)
Total additional amounts ceded under LPT87 138 100 
Retroactive reinsurance benefit recognized(91)(107)(94)
Pretax impact of deferred retroactive reinsurance$(4)$31 $6