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Accumulated Other Comprehensive Income (Loss)
 3 Months Ended
Mar. 31, 2020
Equity [Abstract]  
Comprehensive Income (Loss) Note [Text Block]
Accumulated other comprehensive income (loss) (AOCI) represents the accumulated change in shareholders’ equity from transactions and other events and circumstances from non-shareholder sources. For the Company, AOCI includes the after tax change in net unrealized investment gains (losses) on fixed maturity securities and the after tax change in net funded status of benefit plans for the periods as shown in the Consolidated Statements of Changes in Shareholders’ Equity. The following table reconciles these components.
($ in thousands)
 
Net Unrealized Investment
Gains (Losses)
on
Securities (1)(2)
 
Net Funded Status of
Benefit Plans (1)
 
Total (1)
Beginning balance, January 1, 2020
 
$
230,448

 
$
(10,767
)
 
$
219,681

Other comprehensive income (loss) before reclassifications
 
(104,530
)
 
—

 
(104,530
)
Amounts reclassified from AOCI
 
10,761

 
—

 
10,761

Net current period other comprehensive income (loss)
 
(93,769
)
 
—

 
(93,769
)
Ending balance, March 31, 2020
 
$
136,679

 
$
(10,767
)
 
$
125,912

 
 
 
 
 
 
 
Beginning balance, January 1, 2019
 
$
96,941

 
$
(12,185
)
 
$
84,756

Other comprehensive income (loss) before reclassifications
 
120,303

 
—

 
120,303

Amounts reclassified from AOCI
 
(6,405
)
 
—

 
(6,405
)
Net current period other comprehensive income (loss)
 
113,898

 
—

 
113,898

Ending balance, March 31, 2019
 
$
210,839

 
$
(12,185
)
 
$
198,654

(1)    All amounts are net of tax.
(2) 
The pretax amounts reclassified from AOCI, $(13.6) million and $8.1 million, are included in Net investment gains (losses) and the related income tax expenses, $(2.9) million and $1.7 million, are included in Income tax expense in the Consolidated Statements of Operations for the three month periods ended March 31, 2020 and 2019, respectively.

Comparative information for elements that are not required to be reclassified in their entirety to net income in the same reporting period is disclosed in Note 2.