UNPAID CLAIM AND CLAIM EXPENSES (Tables)

12 Months Ended

Dec. 31, 2019

Insurance [Abstract]

Schedules of Liability for Unpaid Claims and Claims Adjustment Expense

The liability for unpaid claims and claim expenses as of December 31, 2019 and 2018 is as follows:

Liability for Unpaid Claims and Claim Expenses

	December 31,
	2019			2018
	(in millions)
Group Employee Benefits	$	37.1		$	31.3
Gross Balance at January 1,	$	31.3		$	12.0
Less Reinsurance	10.9			4.1
Net Balance at January 1,	$	20.4		$	7.9
Incurred Claims (net) Related to:
Current Year	$	51.4		$	41.9
Prior Year	(10.7		)	—
Total Incurred	$	40.7		$	41.9
Paid Claims (net) Related to:
Current Year	$	32.8		$	24.6
Prior Year	7.3			4.8
Total Paid	$	40.1		$	29.4
Net Balance at December 31,	$	20.8		$	20.4
Add Reinsurance	16.3			10.9
Gross Balance at December 31,	$	37.1		$	31.3

The following table reconciles the long-term disability net incurred and paid claims development table to the liability for unpaid claims and claim expenses in the Company’s balance sheet as of December 31, 2019 and 2018:

	December 31,
	2019			2018
	(in millions)
Long-Term Disability Claim Development Table, net of reinsurance
Undiscounted LTD Incurred Claims, net of reins	$	17.6		$	9.9
Subtract Cumulative LTD Paid Claims, net of reins	(3.5		)	(1.3		)
Subtract Impact of LTD Discounting, net of reins	(1.8		)	(0.8		)
LTD liabilities for unpaid claim and claim expense, net of reinsurance	$	12.3		$	7.8
Unpaid Claims and Claim Expenses, net of reinsurance
LTD liabilities for unpaid claim and claim expense, net of reinsurance	$	12.3		$	7.8
Other short-duration contracts, net of reinsurance	8.5			12.6
Total liabilities for unpaid claim and claim expense, net of reinsurance	$	20.8		$	20.4
Reinsurance Recoverable on unpaid claims
Long-term disability	$	14.2		$	8.9
Other short-duration contracts	2.1			2.0
Total Reinsurance Recoverable	$	16.3		$	10.9
Total liability for unpaid claim and claim expense	$	37.1		$	31.3

Long-Term Disability Development Tables

The table below presents incurred and paid claims development as of December 31, 2019, net of reinsurance, cumulative claims frequency, and total incurred but not reported liability ("IBNR") for EFLOA's long-term disability business:

	2019		2018		2017		IBNR		Claim Frequency
	(in millions)
Long-term Disability
Incurral Year
2017	$	1.9	$	2.5	$	3.1	$	—	108
2018	5.2		7.4						183
2019	10.4						3.8		170
Cumulative LTD Incurred Claims	$	17.5	$	9.9	$	3.1	$	3.8

The table below presents incurred and paid claims development as of December 31, 2018, net of reinsurance, cumulative claims frequency, and total incurred but not reported liability ("IBNR") for EFLOA's long-term disability business:

		2018		2017		IBNR		Claim Frequency
	(in millions)
Long-term Disability
Incurral Year
2017		$	2.5	$	3.1			107
2018		$	7.4			$	2.8	146
Cumulative LTD Incurred Claims		$	9.9	$	3.1	$	2.8