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SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2019
Accounting Policies [Abstract]  
Revision of Prior Period Financial Statements
The following tables present line items in the Company’s financial statements - statutory basis as of and for the year ended December 31, 2017 that have been affected by the revisions. For these items, the tables detail the amounts as previously reported, the impact upon those line items due to the adjustments, and the amounts as currently revised.
 
Year Ended December 31, 2017
 
As Reported
 
Adjustments
 
As Revised
 
(in millions)
Statement of Operations - Statutory Basis
 
 
 
 
 
BENEFITS AND EXPENSES:
 
 
 
 
 
Increase (decrease) in reserves
255.1

 
(1.2
)
 
253.9

Total Expenses
696.9

 
(1.2
)
 
695.7

Net gain (loss) from operations before federal income taxes ("FIT")
(57.9
)
 
1.2

 
(56.7
)
FIT expense (benefit) incurred (excluding tax on capital gains)
(22.3
)
 
1.0

 
(21.3
)
Net gain (loss) from operations
(35.6
)
 
0.2

 
(35.4
)
Net income (loss)
$
(12.4
)
 
$
0.2

 
$
(12.2
)
 
 
 
 
 
 
Statement of Changes in Capital and Surplus - Statutory Basis
 
 
 
 
 
Balance, beginning of year:
 
 
 
 
 
Unassigned surplus (deficit)
$
(77.1
)
 
$
(15.9
)
 
$
(93.0
)
Total capital and surplus
318.6

 
(15.9
)
 
302.7

Net income (loss)
(12.4
)
 
0.2

 
(12.2
)
Net change in Capital and Surplus
(15.9
)
 
0.2

 
(15.7
)
Balance, end of year:
 
 
 
 
 
Unassigned surplus (deficit)
(93.0
)
 
(15.7
)
 
(108.7
)
Total capital and surplus
$
302.7

 
$
(15.7
)
 
$
287.0
Statutory Accounting Practices Disclosure
Listed below is the reconciliation between the accompanying audited financial statements and the Annual Statement as filed:
2018
Total Assets
 
Total Liabilities
 
Capital and Surplus
 
Total Liabilities Surplus and Other Funds
 
Net Income
 
(in millions)
Annual Statement, as filed
$
3,704.8

 
$
3,482.4

 
$
222.4

 
$
3,704.8

 
$
(89.4
)
Adjustment for reserves
—

 
—

 
—

 
—

 
0.6

Audited statutory financial statements as reported herein
$
3,704.8

 
$
3,482.4

 
$
222.4

 
$
3,704.8

 
$
(88.8
)
2017
Total Assets
 
Total Liabilities
 
Capital and Surplus
 
Total Liabilities Surplus and Other Funds
 
Net Income
 
(in millions)
Annual Statement, as filed
$
3,735.1

 
$
3,432.4

 
$
302.7

 
$
3,735.1

 
$
(12.4
)
Adjustment for reserves
—

 
15.7

 
(15.7
)
 
—

 
0.2

Audited statutory financial statements as reported herein
$
3,735.1

 
$
3,448.1

 
$
287.0

 
$
3,735.1

 
$
(12.2
)