Value of Business Acquired (Tables)

12 Months Ended

Dec. 31, 2014

Changes to Value of Business Acquired

The following reflects the changes to the VOBA asset:

($ in thousands)	For the Period from April 1, 2014 Through December 31, 2014
Balance at beginning of period	$	290,795
Business acquired		—
Amortized to expense during the year(1)		(38,987	)
Adjustment for unrealized investment gains during the year		(20,287	)
Balance at end of year	$	231,521

(1) Amount is included in Other Expenses on the Consolidated Statement of Operations and Other Comprehensive Income (Loss)

Estimated Percentage of VOBA Balance to Be Amortized

The following table provides estimated percentage of the VOBA balance to be amortized for the years indicated:

	VOBA Amortization
2015		14	%
2016		13	%
2017		11	%
2018		9	%
2019 and thereafter		53	%