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Unpaid Claims and Claim Expense Reserves (Tables)
 12 Months Ended
Dec. 31, 2022
Insurance Loss Reserves [Abstract]  
Schedule of Reconciliation of Property and Casualty Unpaid Claims and Claim Expenses
The following table is a summary reconciliation of the beginning and ending Property & Casualty unpaid claims and claim expense reserves for the periods indicated. The table presents reserves on both a gross and net (after reinsurance) basis. The total net Property & Casualty insurance claims and claim expense incurred amounts are reflected in the Consolidated Statements of Operations and Comprehensive Income (Loss). The end of the year gross reserve (before reinsurance balances and reinsurance recoverable balances) are reflected on a gross basis in the Consolidated Balance Sheets.
($ in millions)Years Ended December 31,
202220212020
Property & Casualty
Gross reserves, beginning of year$362.4 $372.2 $387.0 
Less: reinsurance recoverables110.3 112.9 120.5 
Net reserves, beginning of year(1)
252.1 259.3 266.5 
Incurred claims and claim expenses:
Claims occurring in the current year512.3 455.1 441.2 
Increase (decrease) in estimated reserves for claims occurring in prior years(2)
22.0 (7.2)(10.2)
Total claims and claim expenses incurred534.3 447.9 431.0 
Claims and claim expense payments for claims occurring during:
Current year
320.0 307.1 291.4 
Prior years
178.5 148.0 146.8 
Total claims and claim expense payments
498.5 455.1 438.2 
Net reserves, end of year287.9 252.1 259.3 
Plus: reinsurance recoverables100.8 110.3 112.9 
Gross reserves, end of year$388.7 $362.4 $372.2 
(1)    Reserves are net of anticipated reinsurance recoverables.
(2)    Shows the amounts by which the Company increased (decreased) its reserves in each of the periods indicated for claims occurring in previous periods to reflect subsequent information on such claims and changes in their projected final settlement costs. Also, refer to the paragraphs below for additional information regarding prior years' reserve development recognized in 2022, 2021 and 2020.
The following table is a summary reconciliation of the beginning and ending Group Benefits unpaid claims and claim expense reserves for the year ended December 31, 2022. The table presents reserves on both a gross and net (after reinsurance). The total net Group Benefits insurance claims and claim expense incurred amounts are reflected in the Consolidated Statements of Operations and Comprehensive Income (Loss). The end of the year gross reserve (before reinsurance balances and reinsurance recoverable balances) are reflected on a gross basis in the Consolidated Balance Sheets.
($ in millions)Year Ended December 31,
2022
Group Benefits
Gross reserves, beginning of year$135.2 
Less: reinsurance recoverables37.8 
Net reserves, beginning of year(1)
97.4 
Incurred claims and claim expenses:
Claims occurring in the current year78.3 
Increase (decrease) in estimated reserves for claims occurring in prior years(2)
(11.1)
Total claims and claim expenses incurred67.2 
Claims and claim expense payments for claims occurring during:
Current year
35.1 
Prior years
35.1 
Total claims and claim expense payments
70.2 
Net reserves, end of year94.4 
Plus: reinsurance recoverables38.2 
Gross reserves, end of year$132.6 
(1)    Reserves are net of anticipated reinsurance recoverables.
(2)    Shows the amounts by which the Company increased (decreased) its reserves for claims occurring in previous periods to reflect subsequent information on such claims and changes in their projected final settlement costs. Also, refer to the paragraphs below for additional information regarding prior years' reserve development recognized in 2022.
Schedule of Average Annual Percentage Payout of Incurred Claims by Age, Also Referred to as a History of Claims Duration
Below is the average annual percentage payout of incurred claims by age, also referred to as a history of claims duration:
Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance
Years1 2 3 4 5 6 7 8 910
Homeowners78.9 %17.7 %2.2 %0.6 %0.5 %0.1 %— — — — 
Auto liability37.9 %34.5 %14.7 %6.6 %3.4 %1.6 %0.6 %0.2 %0.4 %0.1 %
Auto physical damage95.0 %5.0 %— — — — — — — — 
Below is the average annual percentage payout of incurred claims by age for Group Benefits, also referred to as a history of claims duration:
Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance
Years1 2 3 4 5 6 7 8 910
Specialty health74.9 %24.1 %0.5 %0.2 %0.1 %0.2 %— %— %— %— %
Group disability18.0 %17.9 %5.6 %2.5 %1.8 %1.5 %1.2 %0.8 %0.5 %0.3 %
The information about incurred and paid claims development for the years ended December 31, 2013 to 2021 is presented as unaudited supplementary information.
($ in millions)
Specialty Health 
Incurred Claims and Allocated Claim Adjustment Expense, Net of Reinsurance
Years Ended December 31,As of December 31, 2022
Total of Incurred-
But-Not-Reported
Liabilities Plus
Expected Development
on Reported Claims		Cumulative
Number of
Reported Claims
AccidentUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnaudited
Year2013201420152016201720182019202020212022
(Actual)
2013$76.1 $75.6 $75.3 $75.3 $75.3 $75.2 $75.2 $75.2 $75.2 $75.2 $— 454,069 
2014 59.6 56.3 55.9 56.0 56.0 56.0 56.0 56.0 56.0 — 337,987 
2015  33.3 30.9 30.3 30.3 30.3 30.4 30.4 30.4 — 183,433 
2016   12.5 11.2 11.1 11.1 11.1 11.1 11.1 — 67,274 
2017    10.6 9.7 9.6 9.6 9.6 9.6 — 63,487 
2018     12.9 13.2 13.0 12.7 12.6 — 95,208 
2019      10.6 9.5 9.6 9.5 — 72,742 
2020       6.8 5.8 5.7 — 43,560 
2021        22.8 17.7 4.8 71,407 
2022         22.6 12.0 81,491 
         Total$250.4   
($ in millions)
Specialty Health  
Cumulative Paid Claims and Allocated Claim Adjustment Expense, Net of Reinsurance  
Years Ended December 31,  
AccidentUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnaudited  
Year2013201420152016201720182019202020212022  
2013$56.0 $74.8 $75.1 $75.1 $75.0 $75.2 $75.2 $75.2 $75.2 $75.2   
2014 43.4 54.9 55.4 55.7 55.9 56.0 56.0 56.0 56.0   
2015  24.9 30.4 30.3 30.3 30.3 30.4 30.4 30.4   
2016   5.5 11.0 11.1 11.1 11.1 11.1 11.1   
2017    7.3 9.4 9.6 9.6 9.6 9.6   
2018     8.8 12.1 12.5 12.6 12.6   
2019      7.5 9.3 9.5 9.5   
2020       4.2 5.6 5.7   
2021        2.9 12.9   
2022         10.5   
        Total233.5   
Outstanding prior to 2013— 
        Prior years paid—   
Liabilities for claims and claim adjustment expenses, net of reinsurance$16.9 
($ in millions)
Group Disability 
Incurred Claims and Allocated Claim Adjustment Expense, Net of Reinsurance
Years Ended December 31,As of December 31, 2022
Total of Incurred-
But-Not-Reported
Liabilities Plus
Expected Development
on Reported Claims		Cumulative
Number of
Reported Claims
AccidentUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnaudited
Year2013201420152016201720182019202020212022
(Actual)
2013$33.0 $30.8 $29.9 $32.1 $31.7 $31.4 $31.5 $31.1 $31.0 $31.4 $— 2,720 
2014 16.3 13.3 14.8 14.4 14.3 14.5 14.7 14.3 14.6 — 2,862 
2015  25.3 19.2 16.6 14.7 14.6 15.2 15.2 14.7 — 3,344 
2016   28.5 28.6 27.4 26.0 26.3 26.8 28.1 0.4 3,615 
2017    29.9 26.0 22.9 22.4 23.3 24.0 0.2 3,900 
2018     29.8 26.6 23.2 22.7 23.3 0.2 4,163 
2019      34.5 33.5 30.2 29.9 0.4 4,540 
2020       36.7 34.3 34.1 0.5 4,336 
2021        37.8 41.3 1.5 5,084 
2022           39.2 11.9 3,444 
         Total$280.6   
($ in millions)
Group Disability  
Cumulative Paid Claims and Allocated Claim Adjustment Expense, Net of Reinsurance  
Years Ended December 31,  
AccidentUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnaudited  
Year2013201420152016201720182019202020212022  
2013$5.5 $12.5 $16.4 $19.4 $21.5 $23.5 $25.0 $26.2 $27.2 $27.8   
2014 3.7 8.5 9.9 10.6 11.1 11.7 12.1 12.4 12.7   
2015  6.8 14.0 16.6 17.2 17.6 18.1 18.6 18.9   
2016   8.3 16.4 19.3 20.3 21.1 21.8 22.4   
2017    8.5 16.1 17.9 18.3 18.9 19.4   
2018     8.4 16.1 18.0 18.9 19.6   
2019      11.8 22.8 24.3 24.7   
2020       12.4 22.7 25.5   
2021        11.8 24.0   
2022         11.7   
        Total206.7   
Outstanding prior to 20137.5 
        Prior years paid—   
Liabilities for claims and claim adjustment expenses, net of reinsurance$81.4 
Effect of discounting(12.4)
Discounted net reserves $69.0 
Schedule of Short-Duration Insurance Contracts, Claims Development
The following tables illustrate the incurred and paid claims development by accident year on a net basis for the lines of homeowners, auto liability and auto physical damage. Conditions and trends that have affected the development of these reserves in the past will not necessarily reoccur in the future. It may not be appropriate to use this cumulative history in the projection of future performance.
The information about incurred and paid claims development for the years ended December 31, 2013 to 2021 is presented as unaudited supplementary information.
($ in millions)
Homeowners 
Incurred Claims and Allocated Claim Adjustment Expense, Net of Reinsurance
Years Ended December 31,As of December 31, 2022
Total of Incurred-
But-Not-Reported
Liabilities Plus
Expected Development
on Reported Claims		Cumulative
Number of
Reported Claims
AccidentUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnaudited
Year2013201420152016201720182019202020212022
(Actual)
2013$105.6 $107.5 $104.0 $102.4 $102.3 $101.8 $101.7 $101.7 $101.7 $101.7 $— 19,226 
2014 111.6 113.5 109.1 106.8 106.6 106.6 106.4 106.4 106.4 — 20,085 
2015  111.7 115.1 114.4 114.1 115.1 114.9 114.9 114.9 — 18,716 
2016   115.9 118.6 117.0 117.9 117.9 117.9 118.1 — 19,866 
2017    126.3 129.8 132.7 130.7 130.8 130.8 — 19,863 
2018     166.8 157.4 158.9 158.1 157.2 — 21,142 
2019      130.4 129.9 132.1 130.9 1.0 17,564 
2020       155.7 151.9 145.4 1.0 19,699 
2021        150.2 150.7 2.0 16,580 
2022         162.2 35.0 13,047 
         Total$1,318.3   
($ in millions)
Homeowners  
Cumulative Paid Claims and Allocated Claim Adjustment Expense, Net of Reinsurance  
Years Ended December 31,  
AccidentUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnaudited  
Year2013201420152016201720182019202020212022  
2013$76.9 $96.6 $99.4 $101.0 $101.5 $101.7 $101.7 $101.7 $101.7 $101.7   
2014 83.3 103.0 105.7 106.1 106.3 106.4 106.4 106.4 106.4   
2015  90.7 109.3 111.9 113.3 114.6 114.9 114.7 114.7   
2016   95.8 113.2 115.1 117.5 117.7 117.8 118.0   
2017    106.8 128.5 129.8 130.0 130.5 130.7   
2018     130.5 152.4 157.0 157.4 157.2   
2019      103.8 126.2 129.1 130.0   
2020       106.8 138.7 144.0   
2021        114.9 146.3   
2022         108.3   
        Total1,257.3   
Outstanding prior to 2013— 
        Prior years paid—   
Liabilities for claims and claim adjustment expenses, net of reinsurance$61.0 
($ in millions)
Automobile Liability 
Incurred Claims and Allocated Claim Adjustment Expense, Net of Reinsurance 
Years Ended December 31,As of December 31, 2022
Total of Incurred-
But-Not-Reported
Liabilities Plus
Expected Development
on Reported Claims		Cumulative
Number of
Reported Claims
AccidentUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnaudited
Year2013201420152016201720182019202020212022
(Actual)
2013$153.9 $152.9 $150.7 $150.7 $148.1 $148.0 $148.1 $148.3 $147.7 $147.8 $— 47,375 
2014 155.1 157.2 158.5 159.9 159.8 159.4 159.3 159.4 160.0 — 49,396 
2015  165.5 172.6 177.0 178.3 178.7 179.2 178.9 178.8 — 50,637 
2016   180.4 184.4 184.6 186.6 188.1 189.2 189.6 — 52,051 
2017    188.0 188.8 188.6 189.1 191.7 192.9 1.0 49,017 
2018     200.3 195.3 192.9 189.8 192.0 2.0 47,501 
2019      181.1 180.1 176.7 181.5 5.0 46,290 
2020       137.0 134.9 136.3 8.0 32,054 
2021        142.2 157.8 23.0 34,251 
2022         165.6 65.0 29,111 
         Total$1,702.3   
($ in millions)
Automobile Liability  
Cumulative Paid Claims and Allocated Claim Adjustment Expense, Net of Reinsurance  
Years Ended December 31,  
AccidentUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnaudited  
Year2013201420152016201720182019202020212022  
2013$62.2 $108.9 $131.2 $140.0 $145.3 $146.8 $147.4 $147.4 $147.5 $147.6   
2014 61.3 117.5 139.5 149.1 155.8 157.6 158.6 158.8 160.0   
2015  70.8 134.5 158.0 170.1 174.5 176.7 177.7 178.3   
2016   73.1 140.9 166.8 177.8 184.5 188.1 189.0   
2017    70.7 139.5 166.6 179.8 185.8 190.8   
2018     77.5 141.5 168.6 180.7 188.0   
2019      69.7 129.1 155.5 170.9   
2020       51.5 94.0 118.2   
2021        52.9 112.5   
2022         55.8   
        Total1,511.1   
Outstanding prior to 20131.3 
        Prior years paid—   
Liabilities for claims and claim adjustment expenses, net of reinsurance$192.5 
($ in millions)
Automobile Physical Damage 
Incurred Claims and Allocated Claim Adjustment Expense, Net of Reinsurance 
Years Ended December 31,As of December 31, 2022
Total of Incurred-
But-Not-Reported
Liabilities Plus
Expected Development
on Reported Claims		Cumulative
Number of
Reported Claims
AccidentUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnaudited
Year2013201420152016201720182019202020212022
(Actual)
2013$91.4 $88.9 $88.7 $88.6 $88.5 $88.5 $88.5 $88.5 $88.4 $88.4 $— 80,923 
2014 95.6 95.6 95.4 95.2 95.2 95.2 95.2 95.2 95.2 — 87,907 
2015  99.3 98.0 97.6 97.5 97.6 97.6 97.6 97.6 — 87,505 
2016   112.4 109.5 109.3 109.6 109.6 109.5 109.5 — 93,234 
2017    115.5 111.8 110.5 110.6 110.5 110.6 — 91,300 
2018     109.0 108.9 108.3 108.3 108.2 — 94,482 
2019      111.6 110.5 110.0 110.0 (0.1)92,198 
2020       87.0 86.9 87.1 (0.3)68,815 
2021        105.0 105.7 (0.3)72,659 
2022         125.7 (6.3)70,086 
         Total$1,038.0   
($ in millions)
Automobile Physical Damage  
Cumulative Paid Claims and Allocated Claim Adjustment Expense, Net of Reinsurance  
Years Ended December 31,  
AccidentUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnauditedUnaudited  
Year2013201420152016201720182019202020212022  
2013$85.1 $88.7 $88.6 $88.5 $88.5 $88.5 $88.5 $88.4 $88.4 $88.4   
2014 88.9 95.4 95.3 95.3 95.3 95.2 95.2 95.2 95.2   
2015 92.1 97.9 97.7 97.6 97.6 97.6 97.6 97.6   
2016 106.5 109.7 109.5 109.6 109.6 109.6 109.5   
2017 105.2 110.8 110.7 110.6 110.6 110.6   
2018 103.6 109.1 108.3 108.3 108.2   
2019 106.2 110.7 110.1 110.1   
2020 84.1 87.6 87.4   
2021 97.3 105.8   
2022 114.6   
        Total1,027.4   
Outstanding prior to 2013— 
Prior years paid— 
Liabilities for claims and claim adjustment expenses, net of reinsurance$10.6 
Schedule of Reconciliation of the Net Incurred and Paid Claims Development Tables to the Liability for Claims and Claim Adjustment Expenses
Reconciliation of Net Incurred and Paid Claims Development Tables for Property & Casualty and Group Benefits to Unpaid Claims and Claim Expense Reserves in the Consolidated Balance Sheet
($ in millions)Year Ended December 31,
2022
Property & Casualty and Group Benefits
Net reserves
Homeowners$61.0 
Auto liability192.5 
Auto physical damage10.6 
Specialty health16.9 
Group disability69.0 
Other short duration lines10.5 
Total net reserves for unpaid claims and claim adjustment expenses, net of reinsurance360.5 
Reinsurance recoverable on unpaid claims
Homeowners(4.4)
Auto liability97.6 
Specialty health0.2 
Group disability25.6 
Other short duration lines20.0 
Total reinsurance recoverable on unpaid claims139.0 
Insurance lines other than short duration(1)
64.6 
Unallocated claims adjustment expenses21.0 
Total other than short duration and unallocated claims adjustment expenses85.6 
Gross reserves, end of year(1)
$585.1 
(1)    This line includes Life & Retirement and Supplemental reserves included in the Consolidated Balance Sheet.