EMC Insurance (EMCI) 10-K 6 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Feb. 28, 2017	Jun. 30, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	EMC INSURANCE GROUP INC.
Entity Central Index Key	356,130
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 256,645,260
Entity Common Stock, Shares Outstanding		21,269,368
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Investments:
Fixed maturity securities available-for-sale, at fair value (amortized cost $1,189,525 and $1,130,217)	$ 1,199,699	$ 1,161,025
Equity securities available-for-sale, at fair value (cost $147,479 and $144,176)	213,839	206,243
Other long-term investments	12,506	9,930
Short-term investments	39,670	38,599
Total investments	1,465,714	1,415,797
Cash	307	224
Reinsurance receivables due from affiliate	21,326	24,236
Prepaid reinsurance premiums due from affiliate	9,309	6,563
Deferred policy acquisition costs (affiliated $40,660 and $40,535)	40,939	40,720
Prepaid pension and postretirement benefits due from affiliate	12,314	12,133
Accrued investment income	11,050	10,789
Amounts receivable under reverse repurchase agreements	20,000	16,850
Accounts receivable	2,076	804
Income taxes recoverable	0	1,735
Goodwill	942	942
Other assets (affiliated $4,632 and $4,595)	4,836	5,162
Total assets	1,588,813	1,535,955
LIABILITIES
Losses and settlement expenses (affiliated $685,533 and $671,169)	690,532	678,774
Unearned premiums (affiliated $243,682 and $238,637)	244,885	239,435
Other policyholders' funds (all affiliated)	13,068	8,721
Surplus notes payable to affiliate	25,000	25,000
Amounts due affiliate to settle inter-company transaction balances	11,222	6,408
Pension benefits payable to affiliate	4,097	4,299
Income taxes payable	2,359	0
Deferred income taxes	11,321	19,029
Other liabilities (affiliated $27,871 and $28,598)	32,987	29,351
Total liabilities	1,035,471	1,011,017
STOCKHOLDERS' EQUITY
Common stock, $1 par value, authorized 30,000,000 shares; issued and outstanding, 21,222,535 shares in 2016 and 20,780,439 shares in 2015	21,223	20,781
Additional paid-in capital	119,054	108,747
Accumulated other comprehensive income	46,081	58,433
Retained earnings	366,984	336,977
Total stockholders' equity	553,342	524,938
Total liabilities and stockholders' equity	$ 1,588,813	$ 1,535,955

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Investments:
Fixed maturity securities available-for-sale, amortized cost	$ 1,189,525	$ 1,130,217
Equity securities available-for-sale, cost	147,479	144,176
Deferred policy acquisition costs from affiliates	40,660	40,535
Affiliated other assets	4,632	4,595
LIABILITIES
Affiliated losses and settlement expenses	685,533	671,169
Unearned premiums from affiliates	243,682	238,637
Affiliated other liabilities	$ 27,871	$ 28,598
STOCKHOLDERS' EQUITY
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	30,000,000	30,000,000
Common stock, shares issued (in shares)	21,222,535	20,780,439
Common stock, shares outstanding (in shares)	21,222,535	20,780,439

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
REVENUES
Premiums earned (affiliated $586,609, $566,103 and $534,105)	$ 592,408	$ 570,266	$ 540,722
Net investment income	47,490	45,582	46,465
Net realized investment gains, excluding impairment losses on securities available-for-sale	5,338	7,634	5,227
Total other-than-temporary impairment losses on securities available-for-sale	(1,264)	(1,481)	(878)
Portion of other-than-temporary impairment losses on fixed maturity securities available-for-sale reclassified from other comprehensive income (before taxes)	0	0	0
Net impairment losses on securities available-for-sale	(1,264)	(1,481)	(878)
Net realized investment gains	4,074	6,153	4,349
Other income (affiliated $1,021, $1,214 and $1,784)	1,011	1,725	2,931
Total revenues	644,983	623,726	594,467
LOSSES AND EXPENSES
Losses and settlement expenses (affiliated $385,708, $368,722 and $378,263)	386,897	370,736	385,474
Dividends to policyholders (all affiliated)	13,800	7,705	9,504
Amortization of deferred policy acquisition costs (affiliated $106,931, $101,090 and $97,551)	108,403	102,184	99,042
Other underwriting expenses (affiliated $69,560, $68,305 and $57,148)	69,612	68,418	56,826
Interest expense (all affiliated)	337	337	337
Other expenses (affiliated $1,860, $1,822 and $1,570)	2,727	2,690	2,377
Total losses and expenses	581,776	552,070	553,560
Income before income tax expense	63,207	71,656	40,907
INCOME TAX EXPENSE (BENEFIT)
Current	18,061	18,611	7,280
Deferred	(1,057)	2,883	3,635
Total income tax expense	17,004	21,494	10,915
Net income	$ 46,203	$ 50,162	$ 29,992
Net income per common share - basic and diluted	$ 2.20	$ 2.43	$ 1.48
Average number of common shares outstanding - basic and diluted (in shares)	21,006,302	20,621,919	20,205,935

CONSOLIDATED STATEMENTS OF INC5

CONSOLIDATED STATEMENTS OF INCOME (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
REVENUES
Premiums earned, affiliated	$ 586,609	$ 566,103	$ 534,105
Other income, affiliated	1,021	1,214	1,784
LOSSES AND EXPENSES
Losses and settlement expenses, affiliated	385,708	368,722	378,263
Amortization of deferred policy acquisition costs, affiliated	106,931	101,090	97,551
Other underwriting expenses, affiliated	69,560	68,305	57,148
Other expense, affiliated	$ 1,860	$ 1,822	$ 1,570

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net income	$ 21,292	$ 4,129	$ 6,128	$ 14,654	$ 9,895	$ 11,189	$ 8,748	$ 20,330	$ 46,203	$ 50,162	$ 29,992
OTHER COMPREHENSIVE INCOME (LOSS)
Unrealized holding gains (losses) on investment securities, net of deferred income tax expense (benefit) of $(2,092), $(7,021) and $18,664									(3,885)	(13,037)	34,663
Reclassification adjustment for realized investment gains included in net income, net of income tax expense of $(3,628), $(2,668) and $(2,518)									(6,736)	(4,956)	(4,677)
Reclassification adjustment for amounts amortized into net periodic pension and postretirement benefit income, net of deferred income tax expense of $(457), $(693) and $(955):
Net actuarial loss									1,549	863	375
Prior service credit									(2,399)	(2,150)	(2,149)
Total reclassification adjustment associated with affiliate's pension and postretirement benefit plans									(850)	(1,287)	(1,774)
Change in funded status of affiliate's pension and postretirement benefit plans, net of deferred income tax benefit of $(474), $(2,126) and $(2,994):
Net actuarial loss									(542)	(3,637)	(5,525)
Prior service cost									(339)	(312)	(35)
Total change in funded status of affiliate's pension and postretirement benefit plans									(881)	(3,949)	(5,560)
Other comprehensive income (loss)									(12,352)	(23,229)	22,652
Total comprehensive income									$ 33,851	$ 26,933	$ 52,644

CONSOLIDATED STATEMENTS OF COM7

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
OTHER COMPREHENSIVE INCOME (LOSS)
Unrealized holding gains (losses) on investment securities, deferred income tax expense (benefit)	$ (2,092)	$ (7,021)	$ 18,664
Reclassification adjustment for realized investment (gains) losses included in net income (loss), income tax (expense) benefit	(3,628)	(2,668)	(2,518)
Reclassification adjustment for amounts amortized into net periodic pension and postretirement benefit cost (income), deferred income tax (expense) benefit	(457)	(693)	(955)
Change in funded status of affiliate's pension and postretirement benefit plans, deferred income tax expense (benefit)	$ (474)	$ (2,126)	$ (2,994)

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]
Balance at Dec. 31, 2013	$ 455,210	$ 19,959	$ 92,656	$ 59,010	$ 283,585
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock through affiliate's stock plans	7,392	385	7,007
Increase resulting from stock-based compensation expense associated with affiliate's stock plans allocated to the Company	228		228
Other comprehensive income (loss)	22,652			22,652
Net income	29,992				29,992
Dividends paid to public stockholders	(5,211)				(5,211)
Dividends paid to affiliate	(7,377)				(7,377)
Balance at Dec. 31, 2014	502,886	20,344	99,891	81,662	300,989
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock through affiliate's stock plans	9,078	437	8,641
Increase resulting from stock-based compensation expense associated with affiliate's stock plans allocated to the Company	215		215
Other comprehensive income (loss)	(23,229)			(23,229)
Net income	50,162				50,162
Dividends paid to public stockholders	(6,012)				(6,012)
Dividends paid to affiliate	(8,162)				(8,162)
Balance at Dec. 31, 2015	524,938	20,781	108,747	58,433	336,977
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock through affiliate's stock plans	11,070	459	10,611
Repurchase of common stock	(383)	(17)	(366)
Increase resulting from stock-based compensation expense associated with affiliate's stock plans allocated to the Company	62		62
Other comprehensive income (loss)	(12,352)			(12,352)
Net income	46,203				46,203
Dividends paid to public stockholders	(7,014)				(7,014)
Dividends paid to affiliate	(9,182)				(9,182)
Balance at Dec. 31, 2016	$ 553,342	$ 21,223	$ 119,054	$ 46,081	$ 366,984

CONSOLIDATED STATEMENTS OF STO9

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement of Stockholders' Equity [Abstract]
Dividends paid to public stockholders (per share)	$ 0.780	$ 0.693	$ 0.627
Dividends paid to affiliate (per share)	$ 0.780	$ 0.693	$ 0.627

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 46,203	$ 50,162	$ 29,992
Adjustments to reconcile net income to net cash provided by operating activities:
Losses and settlement expenses (affiliated $14,364, $20,517 and $50,339)	11,758	17,465	51,128
Unearned premiums (affiliated $5,045, $8,177 and $11,672)	5,450	7,342	11,466
Other policyholders' funds due to affiliate	4,347	(1,432)	1,662
Amounts due to/from affiliate to settle inter-company transaction balances	4,814	(2,151)	(531)
Net pension and postretirement benefits due from affiliate	(3,045)	(2,691)	(4,761)
Reinsurance receivables due from affiliate	2,910	4,367	1,725
Prepaid reinsurance premiums due from affiliate	(2,746)	2,302	852
Commissions payable (affiliated $(1,662), $3,191 and $(196))	(1,697)	3,265	(408)
Deferred policy acquisition costs (affiliated $(125), $(1,605) and $(1,516))	(219)	(1,377)	(1,551)
Accrued investment income	(261)	(494)	(311)
Current income tax	8,512	(1,643)	(1,424)
Deferred income tax	(1,057)	2,883	3,635
Net realized investment gains	(4,074)	(6,153)	(4,349)
Other, net (affiliated $960, $1,796 and $(1,122))	12,539	13,767	4,690
Total adjustments to reconcile net income to net cash provided by operating activities	37,231	35,450	61,823
Net cash provided by operating activities	83,434	85,612	91,815
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of fixed maturity securities available-for-sale	(403,134)	(235,242)	(209,885)
Disposals of fixed maturity securities available-for-sale	330,239	174,971	131,942
Purchases of equity securities available-for-sale	(63,683)	(83,098)	(50,154)
Disposals of equity securities available-for-sale	71,106	70,905	45,698
Purchases of other long-term investments	(8,720)	(8,416)	(7,613)
Disposals of other long-term investments	571	2,297	530
Net (purchases) disposals of short-term investments	(1,071)	14,663	2,904
Net disbursements under reverse repurchase agreements	(3,150)	(16,850)	0
Net cash used in investing activities	(77,842)	(80,770)	(86,578)
CASH FLOWS FROM FINANCING ACTIVITIES
Issuance of common stock through affiliate’s stock plans	11,070	9,078	7,392
Excess tax benefit associated with affiliate’s stock plans	0	95	103
Repurchase of common stock	(383)	0	0
Dividends paid to stockholders (affiliated $(9,182), $(8,162) and $(7,377))	(16,196)	(14,174)	(12,588)
Net cash used in financing activities	(5,509)	(5,001)	(5,093)
NET INCREASE (DECREASE) IN CASH	83	(159)	144
Cash at the beginning of the year	224	383	239
Cash at the end of the year	307	224	383
Income taxes paid	13,967	20,254	8,703
Interest paid to affiliate	$ 337	$ 337	$ 384

CONSOLIDATED STATEMENTS OF CA11

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Adjustments to reconcile net income to net cash provided by operating activities:
Losses and settlement expenses, affiliated	$ 14,364	$ 20,517	$ 50,339
Unearned premiums, affiliated	5,045	8,177	11,672
Commissions payable, affiliated	(1,662)	3,191	(196)
Deferred policy acquisition costs, affiliated	(125)	(1,605)	(1,516)
Other, net, affiliated	960	1,796	(1,122)
CASH FLOWS FROM FINANCING ACTIVITIES
Dividends paid to stockholders, affiliated	$ (9,182)	$ (8,162)	$ (7,377)

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Description of Business EMC Insurance Group Inc., a majority owned subsidiary of Employers Mutual Casualty Company (Employers Mutual), is an insurance holding company with operations in property and casualty insurance and reinsurance. The Company conducts its property and casualty insurance operations through the following subsidiaries: EMCASCO Insurance Company, Illinois EMCASCO Insurance Company and Dakota Fire Insurance Company, and its reinsurance operations through its subsidiary, EMC Reinsurance Company. The Company also has an excess and surplus lines insurance agency subsidiary, EMC Underwriters, LLC. The term “Company” is used interchangeably to describe EMC Insurance Group Inc. (Parent Company only) and EMC Insurance Group Inc. and its subsidiaries. The Company writes property and casualty insurance in both commercial and personal lines of insurance, with a focus on medium-sized commercial accounts. Approximately 37 percent of the premiums written are in Iowa and contiguous states. The Company’s reinsurance business is primarily written through a quota share reinsurance agreement with Employers Mutual. A small portion of the assumed reinsurance business is written on a direct basis, outside the quota share reinsurance agreement. Principles of Consolidation and Basis of Presentation The consolidated financial statements have been prepared on the basis of U.S. generally accepted accounting principles (GAAP), which differ in some respects from those followed in reports to insurance regulatory authorities. All significant inter-company balances and transactions have been eliminated. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. The Company has evaluated all subsequent events through the date the financial statements were issued. Property and Casualty Insurance and Reinsurance Operations Premiums written is the amount charged for policies issued during a reporting period. Property and casualty insurance premiums are recognized as revenue ratably over the terms of the respective policies. Unearned premiums are calculated on the daily pro rata method. Both domestic and foreign assumed reinsurance premiums are recognized as revenues ratably over the terms of the related contracts and underlying policies. Amounts paid as ceded reinsurance premiums are reported as prepaid reinsurance premiums and are amortized over the remaining contract period in proportion to the amount of reinsurance protection provided. Reinsurance reinstatement premiums are recognized in the same period as the loss event that gave rise to the reinstatement premiums. Costs related to the acquisition of insurance contracts are deferred and amortized to expense as the associated premium revenue is recognized. Only incremental costs or costs directly related to the successful acquisition of new or renewal insurance contracts are capitalized. Accordingly, acquisition costs consist of commissions, premium taxes, and salary and benefit expenses of employees directly involved in the underwriting of insurance policies that are successfully issued. The method followed in computing deferred policy acquisition costs limits the amount of such deferred costs to the estimated realizable value. In determining estimated realizable value, the computation gives effect to the premium to be earned, related investment income, anticipated losses and settlement expenses, anticipated policyholder dividends, and certain other costs expected to be incurred to administer the insurance policies as the premium is earned. The anticipated losses and settlement expenses are not discounted and are based on the Company’s projected loss and settlement expense ratios for the next twelve months, which include catastrophe loads based on historical results adjusted for recent trends. The occurrence of a significant catastrophic event, and/or the accumulation of catastrophe losses would not have a direct impact on the determination of premium deficiencies; however, such occurrences would be included in the historical results that are used to establish the catastrophe loads. A premium deficiency is first recognized by expensing the amount of unamortized deferred policy acquisition costs necessary to eliminate the deficiency. If the premium deficiency is greater than the unamortized deferred policy acquisition costs, a liability is accrued for the excess deficiency. The Company did not record a premium deficiency for the years ended December 31, 2016 , 2015 or 2014 . Certain commercial lines of business written by the property and casualty insurance subsidiaries, including workers’ compensation, are eligible for policyholder dividends in accordance with provisions of the underlying insurance policies. Net premiums written subject to policyholder dividends represented approximately 22 percent of the property and casualty insurance subsidiaries’ total net commercial line premiums written in 2016 . Policyholder dividends are accrued over the terms of the underlying policy periods. Liabilities for losses reflect losses incurred through the balance sheet date and are based upon the estimated ultimate loss ratios established by line of business and accident year, and estimates of losses expected under assumed reinsurance contracts. Liabilities for settlement expenses are provided by estimating expenses expected to be incurred in settling the claims provided for in the loss reserves. Changes in reserves estimates are reflected in net income in the year such changes are recorded (see note 4). Ceded reinsurance amounts with nonaffiliated reinsurers relating to reinsurance receivables for unpaid losses and settlement expenses and prepaid reinsurance premiums are reported on the balance sheet on a gross basis. Amounts ceded to Employers Mutual under the affiliated reinsurance pooling agreement and the inter-company reinsurance programs (see note 2) have not been grossed up because the contracts provide that receivables and payables may be offset upon settlement. Based on current information, the liabilities for losses and settlement expenses are considered to be adequate. Since the provisions are necessarily based on estimates, the ultimate liabilities may be more or less than such provisions. Investments Currently, all securities are classified as available-for-sale and are carried at fair value, with unrealized holding gains and losses reported as a component of accumulated other comprehensive income in stockholders’ equity, net of deferred income taxes. Other long-term investments consist of holdings in limited partnerships that are carried under the equity method of accounting, and holdings in limited partnerships and limited liability companies that are carried at amortized cost. The Company has an investment in a limited partnership that is designed to help protect the Company from a sudden and significant decline in the value of its equity portfolio. This limited partnership is carried under the equity method of accounting. Because of the nature of this investment, which is used solely to support the equity tail-risk hedging strategy, changes in the carrying value of the limited partnership are recorded as realized investment gains (losses), rather than as a component of investment income. Short-term investments generally include money market funds, U.S. Treasury bills and commercial paper that are carried at fair value, which approximates cost. The Company participates in a reverse repurchase arrangement involving the purchase of investment securities from third-party sellers, with the agreement that the purchased securities be sold back to the third-party sellers for agreed-upon prices at specified future dates. The third-party sellers are required to pledge collateral with a value greater than the amount of cash received in the transactions. In accordance with GAAP, the investment securities purchased under the reverse repurchase agreements are not reflected in the Company's consolidated balance sheets, but instead a receivable is recorded for the principal amount lent. Net proceeds/disbursements related to the reverse repurchase transactions are reported as a component of investing activities in the consolidated statements of cash flows, and the income as a component of operating activities. The Company uses independent pricing sources to obtain the estimated fair value of securities. The fair value is based on quoted market prices, where available. In cases where quoted market prices are not available, fair values are based on a variety of valuation techniques depending on the type of investment. The fair values obtained from independent pricing sources are reviewed for reasonableness and any discrepancies are investigated for final valuation (see note 8). The Company uses a practical expedient to measure the pooled separate account investments in Employers Mutual's qualified pension plan at the net asset value per share (see note 12). Premiums and discounts on fixed maturity securities are amortized over the life of the security as an adjustment to yield using the effective interest method. Amortization of premiums and discounts on mortgage-backed securities incorporates prepayment assumptions to estimate expected lives. Gains and losses realized on the disposition of investments are included in net income. The cost of investments sold is determined on the specific identification method using the highest cost basis first. Included in investments at December 31, 2016 and 2015 are securities on deposit with various regulatory authorities as required by law amounting to $11.0 million and $11.2 million , respectively. The Company regularly monitors its investment portfolio for securities whose fair value is less than the carrying value for indications of “other-than-temporary” impairment. Several factors are used to determine whether the carrying value of an individual security has been “other-than-temporarily” impaired. Such factors include, but are not limited to (1) the security’s value and performance in the context of the overall markets, (2) length of time and extent the security’s fair value has been below carrying value, (3) key corporate events, (4) for fixed maturity securities, the amount of collateral available, and (5) for equity securities, the ability and intent to hold the security until recovery to its cost basis. When an equity security is deemed to be “other-than-temporarily” impaired, the carrying value is reduced to fair value and a realized loss is recognized and charged to income. For fixed maturity securities, if the present value of cash flows expected to be collected is less than the amortized cost of the security, a credit loss is deemed to exist and the security is considered “other-than-temporarily” impaired. The portion of the impairment related to a credit loss is recognized through earnings, and the portion of the impairment related to other factors, if any, is recognized through “other comprehensive income”. Alternatively, if the Company has the intent to sell a fixed maturity security that is in an unrealized loss position, or determines that it will "more likely than not" be required to sell a fixed maturity security that is in an unrealized loss position before recovery of its amortized cost basis, then the carrying value is reduced to fair value and the entire amount of the impairment is recognized through earnings. Income Taxes The Company files a consolidated Federal income tax return with its subsidiaries. Consolidated income taxes/benefits are allocated among the entities based upon separate tax liabilities. Deferred income taxes are provided for temporary differences between the tax basis of assets and liabilities and the reported amounts of those assets and liabilities for financial reporting purposes. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Income tax expense provisions increase or decrease in the same period in which a change in tax rates is enacted. A valuation allowance is established to reduce deferred tax assets to their net realizable value if it is “more likely than not” that a tax benefit will not be realized. An assessment of the Company’s current tax positions indicated no uncertainties that would warrant different recognition and valuation from that applied in the Company’s tax returns. Stock-Based Compensation The Company has no stock-based compensation plans of its own; however, Employers Mutual has several stock plans that utilize the common stock of the Company. The Company receives the current fair value for all shares issued under these plans. A portion of the compensation expense recognized by Employers Mutual (as the requisite service period for granted options and restricted stock awards is rendered) is allocated to the Company’s property and casualty insurance subsidiaries though their participation in the pooling agreement (see note 2). Because a portion of Employers Mutual’s stock compensation expense is reflected in the Company’s financial statements and issuances of the Company’s stock under Employers Mutual’s stock plans have an impact on the Company’s capital accounts, the disclosures required by the Compensation – Stock Compensation Topic 718 of the Financial Accounting Standards Board (FASB) Accounting Standards Codification TM (Codification or ASC) are included in the Company’s consolidated financial statements. Employee Retirement Plans Employers Mutual has various employee benefit plans, including two defined benefit pension plans, and two postretirement benefit plans that provide retiree healthcare and life insurance benefits. Although the Company has no employees of its own, it is responsible for its share of the plans' expenses and related prepaid assets and liabilities (the "funded status") as determined under the terms of the pooling agreement. Accordingly, the Company recognizes its share of the funded status of Employers Mutual’s pension and postretirement benefit plans on its balance sheet, with changes in the funded status of the plans recognized through “other comprehensive income.” In addition,the Company is responsible for its share of costs of these plans allocated by Employers Mutual to subsidiaries that do not participate in the pooling agreement (see note 2). During 2016, Employers Mutual's management determined that an allocation of the plans' funded status to the Company's reinsurance subsidiary would no longer be made because the amounts were immaterial and significant time and cost was needed to determine the allocation. As a result, the assets and liabilities allocated to the reinsurance subsidiary as of December 31, 2015 were settled with Employers Mutual during 2016. Accounts Receivable The accounts receivable balance consists of assumed reinsurance premiums receivable (net of any commissions) on business written directly by the reinsurance subsidiary, and commission income receivable on excess and surplus lines business marketed by EMC Underwriters, LLC. These receivables are carried at their initial recognition amounts. It is the Company’s policy to reflect the impairment of receivables through a valuation allowance until ultimately collected or charged-off. No valuation allowance is currently carried, as no amounts are deemed impaired. No interest income, other fees, or deferred costs related to these receivables are assessed or recognized. Off-Balance-Sheet Credit Exposure Employers Mutual collects from agents, policyholders and ceding companies all written premiums associated with the insurance business produced by the pool participants and the assumed reinsurance business ceded to the reinsurance subsidiary. Employers Mutual also collects from its reinsurers all losses and settlement expenses recoverable under the reinsurance contracts protecting the pool participants and, starting in 2016, the additional reinsurance protection (see note 2) protecting the reinsurance subsidiary, as well as the fronting business ceded to the reinsurance subsidiary. Employers Mutual settles with the pool participants (monthly) and the reinsurance subsidiary (quarterly) the premiums written from these insurance policies and the paid losses and settlement expenses recoverable under the external reinsurance contracts, providing full credit for the premiums written and the paid losses and settlement expenses recoverable under the external reinsurance contracts generated during the period (not just the collected portion). Due to this arrangement, and since a significant portion of the premium balances are collected over the course of the underlying coverage periods, Employers Mutual carries a substantial receivable balance for insurance and reinsurance premiums in process of collection and, to a lesser extent, paid losses and settlement expenses recoverable from the external reinsurance companies. Any of these receivable amounts that are ultimately deemed to be uncollectible are charged-off by Employers Mutual and the expense is charged to the reinsurance subsidiary or allocated to the pool members on the basis of pool participation. As a result, the Company has off-balance sheet arrangements with an unconsolidated entity that results in credit-risk exposures (Employers Mutual’s insurance and reinsurance premium receivable balances, and paid loss and settlement expense recoverable amounts) that are not reflected in the Company’s financial statements. The average annual expense for such charge-offs allocated to the Company over the past ten years is $362,000 . Based on this historical data, this credit-risk exposure is not considered to be material to the Company’s results of operations or financial position and, accordingly, no loss contingency liability has been recorded. Foreign Currency Transactions Included in the underlying reinsurance business assumed by the reinsurance subsidiary are reinsurance transactions conducted with foreign cedants denominated in their local functional currencies. In accordance with the terms of the quota share agreement (see note 2), the reinsurance subsidiary assumes all foreign currency exchange gains/losses associated with contracts incepting on January 1, 2006 and thereafter that are subject to the quota share agreement. The reinsurance subsidiary also has foreign currency exchange gains/losses associated with the business assumed outside the quota share agreement. The assets and liabilities resulting from these foreign reinsurance transactions are reported in U.S. dollars based on the foreign currency exchange rates that existed at the balance sheet dates. The foreign currency exchange rate gains/losses reported in the consolidated statements of income that resulted from these foreign reinsurance transactions are reported in U.S. dollars re-measured from the foreign currency exchange rates that existed at the inception of each reinsurance contract. The foreign currency exchange rate gains/losses resulting from these re-measurements to U.S. dollars are reported as a component of other income in the consolidated statements of income. Net Income Per Share - Basic and Diluted The Company’s basic and diluted net income per share is computed by dividing net income by the weighted average number of common shares outstanding during each period. As previously noted, the Company receives the current fair value for all shares issued under Employers Mutual’s stock plans. As a result, the Company had no potential common shares outstanding during 2016 , 2015 or 2014 that would have been dilutive to the calculation of net income per share. Goodwill Goodwill represents the excess of cost over the fair value of net assets of acquired subsidiaries. Goodwill is not amortized, but is instead subject to impairment if the carrying value of the goodwill exceeds the estimated fair value of net assets. If the carrying amount of the reporting unit (including goodwill) exceeds the computed fair value, an impairment loss is recognized through the income statement equal to the excess amount, but not greater than the balance of the goodwill. Goodwill was not deemed to be impaired in 2016 , 2015 or 2014 . Accounting Pronouncements Adopted In February 2015, the FASB updated its guidance related to the Consolidation Topic 810 of the (ASC). The objective of this update is to improve consolidation guidance through changes in the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. The guidance modifies the evaluation of whether limited partnerships and similar legal entities are variable interest entities or voting interest entities, while also eliminating the presumption that a general partner should consolidate a limited partnership. This guidance was effective for interim and annual periods beginning after December 15, 2015, and was to be applied either retrospectively or through a modified retrospective approach by recording a cumulative-effect adjustment to equity as of the beginning of the fiscal year of adoption. The Company adopted this guidance in the first quarter of 2016. Adoption of this guidance did not have an impact on the consolidated financial condition or operating results of the Company. In May 2015, the FASB updated its guidance related to the Financial Services-Insurance Topic 944 of the ASC. The objective of this update is to add disclosures which provide transparency of significant estimates made in measuring the liability for losses and settlement expenses, thus providing more insight into an insurance entity's ability to underwrite and anticipate costs associated with claims. The new disclosures primarily include incurred and paid claims development tables prepared net of reinsurance (not to exceed ten years), and a reconciliation of the carrying amount of the liability for losses and settlement expenses. Also included (for each accident year of incurred claims development disclosed), is disclosure of incurred but not reported (IBNR) loss reserves, claim frequency information, and the average annual percentage payout of incurred claims by age. This guidance is applied to annual reporting periods beginning after December 15, 2015, and certain disclosures to interim reporting periods beginning after December 15, 2016. The Company adopted this guidance during the fourth quarter of 2016 (see note 4). Since the guidance only affects disclosure, adoption had no impact on the consolidated financial condition or operating results of the Company. In August 2014, the FASB updated its guidance related to the Presentation of Financial Statements - Going Concern Subtopic 205-40 of the ASC. The objective of this update is to provide guidance regarding management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern, and to provide related footnote disclosures if indeed substantial doubts do exist. This guidance is effective for annual periods ending after December 15, 2016, and for interim and annual reporting periods thereafter. The Company adopted this guidance in the fourth quarter of 2016. Management completed an evaluation and determined no disclosures were necessary. In March 2016, the FASB updated its guidance related to Stock Compensation Topic 718 of the ASC. The objective of this update is to simplify the accounting for employee share-based payments. The provisions applicable to the Company primarily involve the accounting treatment for excess tax benefits, which is the excess of the actual tax benefit realized by the Company upon the exercise of non-qualified stock options (by Employers Mutual's employees) over the deferred income tax benefit previously recognized in conjunction with the compensation expense (tax deficiency if the actual tax benefit realized is less than the previously recognized deferred income tax benefit). The FASB permitted early prospective adoption of these provisions, and the Company elected to adopt effective January 1, 2016. As a result, effective January 1, 2016, the Company no longer records to additional paid-in capital the excess tax benefits (deficiencies) allocated to it through the pooling agreement, but instead recognizes these amounts through the consolidated statements of income as components of current and deferred income taxes. The requirement that these excess tax benefits (deficiencies) be reflected as financing cash flows in the consolidated statements of cash flows was also removed, and these amounts are now reflected as cash flows from operating activities on a prospective basis. New Accounting Pronouncements Not Yet Adopted In May 2014, the FASB updated its guidance related to the Revenue from Contracts with Customers Topic 606 of the ASC. The objective of this update (and other related following updates) is to improve the reporting of revenue by providing a more robust framework for addressing revenue issues, and improved disclosure requirements. Current revenue recognition guidance in U.S. GAAP is comprised of broad revenue recognition concepts together with numerous revenue requirements for particular industries or transactions, which sometimes result in different accounting for economically similar transactions. This guidance is to be applied retrospectively to annual and interim reporting periods beginning after December 15, 2017, with early adoption permitted as of the original effective date (annual and interim reporting periods beginning after December 15, 2016). The Company will adopt this guidance during the first quarter of 2018. Since premium revenue from insurance contracts is excluded from the scope of this updated guidance, adoption is expected to have little or no impact on the consolidated financial condition or operating results of the Company. The Company's largest non-premium revenue items are service charges related to the billing of the pool participants' direct written premiums to policyholders, and commission income on excess and surplus lines business marketed by EMC Underwriters, LLC, both of which are included in "Other income" in the consolidated statements of income. In January 2016, the FASB updated its guidance related to the Financial Instruments-Overall Subtopic 825-10 of the ASC. The objective of this update is to enhance the reporting model for financial instruments to provide financial statement users with more decision-useful information. The major change in reporting from this update that will impact the Company is a requirement that equity investments (excluding those accounted for under the equity method of accounting or those that are consolidated) be measured at fair value, with changes in fair value recognized in net income. While all of the Company's equity investments are already measured at fair value (with the exception of those that are consolidated and those that are accounted for under the equity method of accounting), the Company currently classifies all of its investments in equity securities as available-for-sale, and as such, the changes in fair value are currently recognized in other comprehensive income rather than net income. This guidance is to be applied to annual and interim reporting periods beginning after December 15, 2017, with recognition of a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. Early adoption is not permitted. The Company will adopt this guidance during the first quarter of 2018. Adoption is not expected to impact consolidated stockholders' equity, but is expected to introduce a material amount of volatility to the Company's operating results. In February 2016, the FASB issued updated guidance in Leases Topic 842 of the ASC, which supersedes the guidance in Leases Topic 840 of the ASC. The objective of this update is to increase transparency and comparability among organizations by requiring recognition of lease assets and lease liabilities on the balance sheet, and disclosure of key information about leasing arrangements. This guidance is effective for interim and annual periods beginning after December 15, 2018, and is to be applied using a modified retrospective approach. Early adoption is permitted. The Company will adopt this guidance during the first quarter of 2019. Management continues to research this guidance, which thus far has lead management to a preliminary determination that this update will not have a material impact to the Company's consolidated financial condition or operating results. In June 2016, the FASB issued updated guidance in Financial Instruments-Credit Losses Topic 326 of the ASC. The objective of this update is to provide information about expected credit losses on financial instruments and other commitments to extend credit. Specifically, this updated guidance replaces the current incurred loss impairment methodology, which delays recognition of a loss until it is probable a loss has been incurred, with a methodology that reflects expected credit losses considering a broader range of reasonable and supportable information. This guidance covers financial assets that are not accounted for at fair value through net income, thus will not be applicable to the Company's equity investments upon implementation of the updated guidance described above for the Financial Instruments-Overall Subtopic 825-10. This guidance is effective for interim and annual periods beginning after December 15, 2019, and is to be applied with a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective (modified-retrospective approach). Early adoption is permitted, but only to fiscal years beginning after December 15, 2018. The Company will adopt this guidance during the first quarter of 2020. The Company is currently evaluating the impact this guidance will have on the Company's consolidated financial condition and operating results.

AFFILIATION AND TRANSACTIONS WI

AFFILIATION AND TRANSACTIONS WITH AFFILIATES	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
AFFILIATION AND TRANSACTIONS WITH AFFILIATES	AFFILIATION AND TRANSACTIONS WITH AFFILIATES The operations of the Company are highly integrated with those of Employers Mutual through participation in a property and casualty reinsurance pooling agreement (the "pooling agreement"), a quota share retrocessional reinsurance agreement (the "quota share agreement") and inter-company reinsurance programs. All transactions occurring under the pooling agreement, quota share agreement and the inter-company reinsurance programs are based on statutory accounting principles. Certain adjustments are made to the statutory-basis amounts assumed by the property and casualty insurance subsidiaries and the reinsurance subsidiary to bring the amounts into compliance with GAAP. Property and Casualty Insurance Subsidiaries The Company’s three property and casualty insurance subsidiaries and two subsidiaries and an affiliate of Employers Mutual (Union Insurance Company of Providence, EMC Property & Casualty Company and Hamilton Mutual Insurance Company) are parties to a pooling agreement with Employers Mutual. Under the terms of the pooling agreement, each company cedes to Employers Mutual all of its insurance business, and assumes from Employers Mutual an amount equal to its participation in the pool. All premiums, losses, settlement expenses, and other underwriting and administrative expenses, excluding the voluntary reinsurance business assumed by Employers Mutual from nonaffiliated insurance companies, are prorated among the parties on the basis of participation in the pool. Employers Mutual negotiates reinsurance agreements that provide protection to the pool and each of its participants, including protection against losses arising from catastrophic events. The aggregate participation of the Company’s property and casualty insurance subsidiaries in the pool is 30 percent . The Inter-Company Committees of the boards of directors of the Company and Employers Mutual approved a new inter-company reinsurance program between the Company's insurance subsidiaries in the property and casualty insurance segment and Employers Mutual for calendar year 2016. This reinsurance program is intended to reduce the volatility of the Company's quarterly results caused by excessive catastrophe and storm losses, and provide protection from both the frequency and severity of such losses. The reinsurance program consists of two semi-annual aggregate catastrophe excess of loss treaties. The first treaty was effective from January 1, 2016 through June 30, 2016, and had a retention of $20.0 million and a limit of $24.0 million . The total cost of this treaty was approximately $6.3 million . The second treaty was effective from July 1, 2016 through December 31, 2016, and had a retention of $15.0 million and a limit of $12.0 million . The total cost of this treaty was approximately $1.5 million . All catastrophe and storm losses assumed by the property and casualty insurance subsidiaries (net of applicable reinsurance recoveries from external reinsurance protections purchased by the pool participants) were subject to the terms of these treaties, and there was no co-participation provision. Losses and settlement expenses ceded to Employers Mutual under these treaties totaled $7.5 million . Operations of the pool and the inter-company reinsurance program give rise to inter-company balances with Employers Mutual, which are generally settled during the subsequent month. The investment and income tax activities of the pool participants are not subject to the pooling agreement. The pooling agreement provides that Employers Mutual will make up any shortfall or difference resulting from an error in its systems and/or computation processes that would otherwise result in the required restatement of the pool participants’ financial statements. The purpose of the pooling agreement is to spread the risk of an exposure insured by any of the pool participants among all the companies. The pooling agreement produces a more uniform and stable underwriting result from year to year for all companies in the pool than might be experienced individually. In addition, each company benefits from the capacity of the entire pool, rather than being limited to policy exposures of a size commensurate with its own assets, and from the wide range of policy forms, lines of insurance written, rate filings and commission plans offered by each of the companies. Reinsurance Subsidiary The Company’s reinsurance subsidiary is party to a quota share agreement and an inter-company reinsurance program with Employers Mutual. Under the terms of the quota share agreement, the reinsurance subsidiary assumes 100 percent of Employers Mutual’s assumed reinsurance business, subject to certain exceptions. The inter-company reinsurance program in place with Employers Mutual covers both business assumed from Employers Mutual through the quota share agreement, as well as business obtained outside the quota share agreement. The Inter-Company Committees of the boards of directors of the Company and Employers Mutual approved a change in the inter-company reinsurance program between the Company's reinsurance subsidiary and Employers Mutual for calendar year 2016. The 2016 reinsurance program consists of two treaties. The first was a per occurrence catastrophe excess of loss treaty with a retention of $10.0 million , a limit of $10.0 million , 20 percent co-participation, and no reinstatement. The total cost of this treaty was approximately $2.0 million . The second was an annual aggregate catastrophe excess of loss treaty with a retention of $20.0 million , a limit of $100.0 million , and 20 percent co-participation. The total cost of this treaty was approximately $3.1 million . Any losses recovered under the per occurrence treaty inure to the benefit of the aggregate treaty, and only catastrophic events with total losses greater than $500,000 are subject to the terms of the aggregate treaty. Prior to 2016, the reinsurance program with Employers Mutual consisted of a single excess of loss reinsurance agreement. Under the terms of that agreement, the reinsurance subsidiary retained the first $4.0 million of losses per event, and also retained 20.0 percent of any losses between $4.0 million and $10.0 million and 10.0 percent of any losses between $10.0 million and $50.0 million . The cost of the excess of loss reinsurance protection, which included reimbursement for the cost of reinsurance protection purchased by Employers Mutual to protect itself from the assumption of excessive losses in the event of a major catastrophe, was 8.0 percent of the reinsurance subsidiary’s total assumed reinsurance premiums written in 2015 and 2014 . In connection with the change in the inter-company reinsurance program in 2016, the reinsurance subsidiary began purchasing additional reinsurance protection in peak exposure territories from external parties in which coverage is triggered when losses experienced by the insurance industry from a catastrophic event exceed a specified threshold. Any reinsurance recoveries received from external parties reduces the amount of losses ceded to Employers Mutual under the inter-company reinsurance program. The net cost of the external reinsurance protection was approximately $3.5 million in 2016 . The reinsurance subsidiary does not directly reinsure any of the insurance business written by Employers Mutual or the other pool participants; however, Employers Mutual assumes reinsurance business from the Mutual Reinsurance Bureau underwriting association (MRB), which provides a small amount of reinsurance protection to the members of the EMC Insurance Companies pooling agreement. As a result, the reinsurance subsidiary’s assumed exposures include a small portion of the EMC Insurance Companies’ direct business, after ceded reinsurance protections purchased by MRB are applied. In addition, the reinsurance subsidiary does not reinsure any “involuntary” facility or pool business that Employers Mutual assumes pursuant to state law. The reinsurance subsidiary assumes all foreign currency exchange gain/loss associated with contracts incepting on January 1, 2006 and thereafter that are subject to the quota share agreement. Operations of the quota share agreement and the inter-company reinsurance program, as well as the purchase of the reinsurance protection from external parties, give rise to inter-company balances with Employers Mutual, which are generally settled during the month following the end of each quarter. The investment and income tax activities of the reinsurance subsidiary are not subject to the quota share agreement. Premiums earned assumed by the reinsurance subsidiary from Employers Mutual amounted to $135.2 million , $129.6 million and $122.1 million in 2016 , 2015 and 2014 , respectively. The reinsurance subsidiary ceded premiums of $5.1 million , $10.8 million and $10.3 million in 2016 , 2015 and 2014 , respectively, to Employers Mutual as payment for the inter-company reinsurance program. Losses and settlement expenses assumed by the reinsurance subsidiary from Employers Mutual amounted to $90.9 million , $77.5 million and $79.5 million in 2016 , 2015 and 2014 , respectively. Losses and settlement expenses ceded to Employers Mutual under the inter-company reinsurance program totaled ( $467,000 ), $622,000 and ( $720,000 ) in 2016 , 2015 and 2014 , respectively. It is customary in the reinsurance business for the assuming company to compensate the ceding company for the acquisition expenses incurred in the generation of the business. Commissions incurred by the reinsurance subsidiary under the quota share agreement with Employers Mutual amounted to $27.4 million , $27.3 million and $25.6 million in 2016 , 2015 and 2014 , respectively. The net foreign currency exchange gains assumed by the reinsurance subsidiary from Employers Mutual were $367,000 in 2016 , $386,000 in 2015 and $1.0 million in 2014 . The total amount of net foreign currency exchange gains assumed by the reinsurance subsidiary, including the business written on a direct basis outside the quota share agreement, were $356,000 in 2016 , $898,000 in 2015 and $2.2 million in 2014 . Services Provided by Employers Mutual The Company does not have any employees of its own. Employers Mutual performs all operations for all of its subsidiaries and affiliate. Such services include data processing, claims, financial, actuarial, legal, auditing, marketing and underwriting. Employers Mutual allocates a portion of the cost of these services to its subsidiaries that do not participate in the pooling agreement based upon a number of criteria, including usage of the services and the number of transactions. The remaining costs are charged to the pooling agreement and each pool participant shares in the total cost in accordance with its pool participation percentage. Costs allocated to the Company by Employers Mutual for services provided to the holding company and its subsidiaries that do not participate in the pooling agreement amounted to $4.7 million , $3.4 million and $3.5 million in 2016 , 2015 and 2014 , respectively. Costs allocated to the Company through the operation of the pooling agreement amounted to $92.3 million , $87.4 million and $76.0 million in 2016 , 2015 and 2014 , respectively. Investment expenses are based on actual expenses incurred by the Company and its subsidiaries, plus an allocation of other investment expenses incurred by Employers Mutual, which is based on a weighted-average of total invested assets and number of investment transactions. Investment expenses allocated to the Company by Employers Mutual amounted to $1.4 million , $1.4 million and $1.3 million in 2016 , 2015 and 2014 , respectively.

REINSURANCE

REINSURANCE	12 Months Ended
	Dec. 31, 2016
Reinsurance Disclosures [Abstract]
REINSURANCE	REINSURANCE The parties to the pooling agreement cede insurance business to other insurers in the ordinary course of business for the purpose of limiting their maximum loss exposure through diversification of their risks. In its consolidated financial statements, the Company treats risks to the extent they are reinsured as though they were risks for which the Company is not liable. However, insurance ceded by the pool participants does not relieve their primary liability as the originating insurers. Employers Mutual evaluates the financial condition of the reinsurers of the parties to the pooling agreement and monitors concentrations of credit risk arising from similar geographic regions, activities or economic characteristics of the reinsurers to minimize exposure to significant losses from reinsurer insolvencies. As of December 31, 2016 and 2015 , amounts recoverable from nonaffiliated reinsurers ( two in 2016 and three in 2015 ) totaled $10.4 million and $12.7 million respectively, which represents a significant portion of the total prepaid reinsurance premiums and reinsurance receivables for losses and settlement expenses. Included in these balances are amounts due from the MRB underwriting association, of which the Company (through Employers Mutual) is a member with other unaffiliated reinsurers. All members of MRB have joint and several liability for MRB's obligations. Also included in these balances is the property and casualty insurance subsidiaries’ aggregate pool participation percentage of amounts ceded by Employers Mutual to organizations on a mandatory basis. Credit risk associated with these amounts are minimal, as all companies participating in the organizations are responsible for the liabilities of the organizations on a pro rata basis. The effect of reinsurance on premiums written and earned, and losses and settlement expenses incurred, for the three years ended December 31, 2016 is presented below. The classification of the assumed and ceded reinsurance amounts between affiliates and nonaffiliates is based on the participants in the underlying reinsurance agreements, and is intended to provide an understanding of the actual source of the reinsurance activities. This presentation differs from the classifications used in the consolidated financial statements, where all amounts flowing through the pooling and quota share agreements and inter-company reinsurance programs with Employers Mutual are reported as “affiliated” balances. Year ended December 31, 2016 ($ in thousands) Property and Reinsurance Total Premiums written Direct $ 383,811 $ — $ 383,811 Assumed from nonaffiliates 4,544 146,236 150,780 Assumed from affiliates 491,315 — 491,315 Ceded to nonaffiliates (24,346 ) (10,126 ) (34,472 ) Ceded to affiliates (391,651 ) (5,080 ) (396,731 ) Net premiums written $ 463,673 $ 131,030 $ 594,703 Premiums earned Direct $ 382,300 $ — $ 382,300 Assumed from nonaffiliates 4,444 148,851 153,295 Assumed from affiliates 483,759 — 483,759 Ceded to nonaffiliates (23,896 ) (7,830 ) (31,726 ) Ceded to affiliates (390,140 ) (5,080 ) (395,220 ) Net premiums earned $ 456,467 $ 135,941 $ 592,408 Losses and settlement expenses incurred Direct $ 229,859 $ — $ 229,859 Assumed from nonaffiliates 2,712 93,306 96,018 Assumed from affiliates 304,007 1,811 305,818 Ceded to nonaffiliates (4,891 ) (3,056 ) (7,947 ) Ceded to affiliates (237,318 ) 467 (236,851 ) Net losses and settlement expenses incurred $ 294,369 $ 92,528 $ 386,897 Year ended December 31, 2015 ($ in thousands) Property and Reinsurance Total Premiums written Direct $ 370,955 $ — $ 370,955 Assumed from nonaffiliates 4,392 138,700 143,092 Assumed from affiliates 474,323 — 474,323 Ceded to nonaffiliates (24,281 ) (3,369 ) (27,650 ) Ceded to affiliates (370,955 ) (10,827 ) (381,782 ) Net premiums written $ 454,434 $ 124,504 $ 578,938 Premiums earned Direct $ 366,752 $ — $ 366,752 Assumed from nonaffiliates 4,240 139,839 144,079 Assumed from affiliates 466,966 — 466,966 Ceded to nonaffiliates (24,009 ) (5,943 ) (29,952 ) Ceded to affiliates (366,752 ) (10,827 ) (377,579 ) Net premiums earned $ 447,197 $ 123,069 $ 570,266 Losses and settlement expenses incurred Direct $ 198,504 $ — $ 198,504 Assumed from nonaffiliates 2,407 83,515 85,922 Assumed from affiliates 294,324 857 295,181 Ceded to nonaffiliates (4,848 ) (4,897 ) (9,745 ) Ceded to affiliates (198,504 ) (622 ) (199,126 ) Net losses and settlement expenses incurred $ 291,883 $ 78,853 $ 370,736 Year ended December 31, 2014 ($ in thousands) Property and Reinsurance Total Premiums written Direct $ 367,732 $ — $ 367,732 Assumed from nonaffiliates 3,955 143,564 147,519 Assumed from affiliates 455,183 — 455,183 Ceded to nonaffiliates (25,431 ) (14,322 ) (39,753 ) Ceded to affiliates (367,732 ) (10,339 ) (378,071 ) Net premiums written $ 433,707 $ 118,903 $ 552,610 Premiums earned Direct $ 372,658 $ — $ 372,658 Assumed from nonaffiliates 3,787 144,439 148,226 Assumed from affiliates 443,440 — 443,440 Ceded to nonaffiliates (24,846 ) (15,759 ) (40,605 ) Ceded to affiliates (372,658 ) (10,339 ) (382,997 ) Net premiums earned $ 422,381 $ 118,341 $ 540,722 Losses and settlement expenses incurred Direct $ 227,382 $ — $ 227,382 Assumed from nonaffiliates 2,201 96,281 98,482 Assumed from affiliates 304,579 1,278 305,857 Ceded to nonaffiliates (8,747 ) (10,838 ) (19,585 ) Ceded to affiliates (227,382 ) 720 (226,662 ) Net losses and settlement expenses incurred $ 298,033 $ 87,441 $ 385,474 Individual lines in the above tables are defined as follows: • “Direct” represents business produced by the property and casualty insurance subsidiaries. • “Assumed from nonaffiliates” for the property and casualty insurance subsidiaries represents their aggregate 30 percent pool participation percentage of involuntary business assumed by the pool participants pursuant to state law. For the reinsurance subsidiary, this line represents the reinsurance business assumed through the quota share agreement (including “fronting” activities initiated by Employers Mutual) and the business assumed outside the quota share agreement. • “Assumed from affiliates” for the property and casualty insurance subsidiaries represents their aggregate 30 percent pool participation percentage of all the pool members’ direct business. The amounts reported under the caption “Losses and settlement expenses incurred” also include claim-related services provided by Employers Mutual that are allocated to the property and casualty insurance subsidiaries and the reinsurance subsidiary. • “Ceded to nonaffiliates” for the property and casualty insurance subsidiaries represents their aggregate 30 percent pool participation percentage of 1) the amounts ceded to nonaffiliated reinsurance companies in accordance with the terms of the reinsurance agreements providing protection to the pool and each of its participants, and 2) the amounts ceded on a mandatory basis to state organizations in connection with various programs. For the reinsurance subsidiary, this line includes 1) reinsurance business that is ceded to other insurance companies in connection with “fronting” activities initiated by Employers Mutual, and 2) starting in 2016, amounts ceded to purchase additional reinsurance protection from external parties for the assumed reinsurance business. • “Ceded to affiliates” for the property and casualty insurance subsidiaries represents the cession of their direct business to Employers Mutual under the terms of the pooling agreement and amounts ceded to Employers Mutual under the terms of the inter-company reinsurance program. For the reinsurance subsidiary this line represents amounts ceded to Employers Mutual under the terms of the inter-company reinsurance program.

LIABILITY FOR LOSSES AND SETTLE

LIABILITY FOR LOSSES AND SETTLEMENT EXPENSES	12 Months Ended
	Dec. 31, 2016
Liability for Future Policy Benefits and Unpaid Claims and Claims Adjustment Expense [Abstract]
LIABILITY FOR LOSSES AND SETTLEMENT EXPENSES	LIABILITY FOR LOSSES AND SETTLEMENT EXPENSES The following table sets forth a reconciliation of beginning and ending reserves for losses and settlement expenses of the Company. Amounts presented are on a net basis, with a reconciliation of beginning and ending reserves to the gross amounts presented in the consolidated financial statements. Year ended December 31, ($ in thousands) 2016 2015 2014 Gross reserves at beginning of year $ 678,774 $ 661,309 $ 610,181 Re-valuation due to foreign currency exchange rates (2,475 ) (2,061 ) 333 Less ceded reserves at beginning of year 23,477 28,253 30,118 Net reserves at beginning of year 657,772 635,117 579,730 Incurred losses and settlement expenses related to: Current year 427,838 405,850 406,266 Prior years (40,941 ) (35,114 ) (20,792 ) Total incurred losses and settlement expenses 386,897 370,736 385,474 Paid losses and settlement expenses related to: Current year 172,652 154,958 162,905 Prior years 200,236 193,123 167,182 Total paid losses and settlement expenses 372,888 348,081 330,087 Net reserves at end of year 671,781 657,772 635,117 Plus ceded reserves at end of year 20,664 23,477 28,253 Re-valuation due to foreign currency exchange rates (1,913 ) (2,475 ) (2,061 ) Gross reserves at end of year $ 690,532 $ 678,774 $ 661,309 Development on prior years’ reserves resulting solely from changes in the allocation of bulk reserves between the current and prior accident years does not have an impact on earnings. This is due to the fact that such development is simply a mathematical by-product of the mechanical process used to reallocate bulk reserves to the various accident years. Earnings are only impacted by changes in the total amount of carried reserves. The following table presents the reported amounts of favorable development experienced on prior years’ reserves and the portion of the reported development amounts that resulted solely from changes in the allocation of bulk reserves between the current and prior accident years (no impact on earnings). The result is an approximation of the implied amounts of favorable development that had an impact on earnings. Year ended December 31, ($ in thousands) 2016 2015 2014 Reported amount of favorable development experienced on prior years' reserves $ (40,941 ) $ (35,114 ) $ (20,792 ) Adjustment for favorable (adverse) development included in the reported development amount that had no impact on earnings 5,592 (618 ) 2,151 Approximation of the implied amount of favorable development that had an impact on earnings $ (35,349 ) $ (35,732 ) $ (18,641 ) There is an inherent amount of uncertainty involved in the establishment of insurance liabilities. This uncertainty is greatest in the current and more recent accident years because a smaller percentage of the expected ultimate claims have been reported, adjusted and settled compared to more mature accident years. For this reason, carried reserves for these accident years reflect prudently conservative assumptions. As the carried reserves for these accident years run off, the overall expectation is that, more often than not, favorable development will occur. However, there is also the possibility that the ultimate settlement of liabilities associated with these accident years will show adverse development, and such adverse development could be substantial. During the third quarter of 2016, management implemented a new reserving methodology for the determination of direct bulk reserves in the property and casualty insurance segment. The new methodology, which is referred to as the accident year ultimate estimate approach, better conforms to industry practices and will provide increased transparency of the drivers of the property and casualty insurance segment's performance. In connection with this change in reserving methodology, there was a reallocation of IBNR loss and allocated settlement expense reserves from prior accident years to the current accident year in multiple lines of business. This change resulted in the movement of approximately $5.6 million of reserves from prior accident years to the current accident year that is reported as favorable development; however, this development is "mechanical in nature", and did not have an impact on earnings because the total amount of carried reserves did not change. Changes in reserve estimates are reflected in net income in the year such changes are recorded. Following is an analysis of the reserve development the Company has experienced during the past three years. Care should be exercised when attempting to analyze the financial impact of the reported development amounts because, as noted above, 1) the overall expectation is that, more often than not, favorable development will occur as the prior accident years’ reserves run off, and 2) development on prior years' reserves resulting solely from changes in the allocation of bulk reserves between the current and prior accident years does not have any impact on earnings. 2016 Development For the property and casualty insurance segment, the December 31, 2016 estimate of loss and settlement expense reserves for accident years 2015 and prior decreased $30.0 million from the estimate at December 31, 2015 . This decrease represents 6.2 percent of the December 31, 2015 gross carried reserves and is primarily attributed to a significant amount of favorable reserve development experienced in the workers' compensation and other liability lines of business. The favorable development in the workers' compensation line of business was generated from a change in assumptions due to better than expected loss frequency for accident year 2015 and loss severity for the most recent accident years. The favorable development in the other liability line of business was generated from a change in assumptions due to better than expected loss severity. For the reinsurance segment, the December 31, 2016 estimate of loss and settlement expense reserves for accident years 2015 and prior decreased $10.9 million from the estimate at December 31, 2015 . This decrease represents 5.5 percent of the December 31, 2015 gross carried reserves and is primarily attributed to favorable development in the 2015 accident year in the HORAD pro rata line of business, and an increase in the amount of negative bulk IBNR loss reserve carried on prior years' reserves in the MRB book of business. During 2016, the expected loss ratios utilized for prior contract years remained unchanged, except for ocean marine pro rata business. The expected loss ratios associated with this contract type were decreased in contract years 2012, 2014 and 2015 from the ratios utilized during 2015. Additionally, the expected loss ratio for contract year 2013 was increased slightly relative to the 2015 value. These changes were made in response to reserving information supplied by the ceding company, a large writer of ocean marine pro rata business. 2015 Development For the property and casualty insurance segment, the December 31, 2015 estimate of loss and settlement expense reserves for accident years 2014 and prior decreased $13.8 million from the estimate at December 31, 2014 . This decrease represented 3.0 percent of the December 31, 2014 gross carried reserves and was primarily attributed to better than expected outcomes on claims reported in prior years and favorable development on prior years' settlement expenses. No changes were made in the key actuarial assumptions utilized to estimate loss and settlement expense reserves during 2015 ; however, the accident year allocation factors applied to IBNR loss reserves, bulk case loss reserves and the defense and cost containment portion of settlement expense reserves were revised at December 31, 2015 as part of the annual review. This change resulted in the movement of $423,000 of reserves from prior accident years to the current accident year, and hence, was reported as favorable development on prior years' reserves. Development on prior years’ reserves resulting solely from changes in the allocation of bulk reserves between the current and prior accident years does not have an impact on earnings. For the reinsurance segment, the December 31, 2015 estimate of loss and settlement expense reserves for accident years 2014 and prior decreased $21.3 million from the estimate at December 31, 2014 . This decrease represented 10.8 percent of the December 31, 2014 gross carried reserves and was attributed to several factors, including adjustments made in the offshore energy and liability proportional account, a reduction in carried IBNR loss reserves that could no longer be justified and a negative bulk IBNR loss reserve established for the MRB book of business. No changes were made in the key actuarial assumptions utilized to estimate loss and settlement expense reserves during 2015 ; however, the accident year allocation factors applied to IBNR loss reserves were revised during 2015 . This change resulted in the movement of $1.0 million of reserves from the current accident year to prior accident years, and hence, was reported as adverse development on prior years' reserves. Development on prior years’ reserves resulting solely from changes in the allocation of bulk reserves between the current and prior accident years does not have an impact on earnings. 2014 Development For the property and casualty insurance segment, the December 31, 2014 estimate of loss and settlement expense reserves for accident years 2013 and prior decreased $8.1 million from the estimate at December 31, 2013 . This decrease represented 1.9 percent of the December 31, 2013 gross carried reserves and was primarily attributed to better than expected outcomes on claims reported in prior years and favorable development on prior years' settlement expense reserves. No changes were made in the key actuarial assumptions utilized to estimate loss and settlement expense reserves during 2014 ; however, the accident year allocation factors applied to IBNR loss reserves, bulk case loss reserves and the defense and cost containment portion of settlement expense reserves were revised at December 31, 2014 as part of the annual review. This change resulted in the movement of $2.2 million of reserves from the prior accident years to the current accident year, and hence, was reported as favorable development on prior years' reserves. Development on prior years’ reserves resulting solely from changes in the allocation of bulk reserves between the current and prior accident years does not have an impact on earnings. For the reinsurance segment, the December 31, 2014 estimate of loss and settlement expense reserves for accident years 2013 and prior decreased $12.7 million from the estimate at December 31, 2013 . This decrease represented 6.9 percent of the December 31, 2013 gross carried reserves and was largely attributed to reported losses being lower than what was expected as of December 31, 2014 for accident years 2012 and prior, and a reduction of IBNR loss reserves on older accident years because the amount previously carried was no longer indicated in the actuarial analysis. Following is information about reported incurred and paid claims development as of December 31, 2016 , net of reinsurance, as well as cumulative claim frequency and the amount of IBNR loss reserves carried. The information displayed for assumed reinsurance is restated to reflect all foreign currency denominated transactions on the basis of current (December 31, 2016 ) exchange rates. The number of reported claims (cumulative claim frequency) for the Company’s direct insurance business represents the total number of claims reported by the participants in the pooling agreement, and is determined on the basis of each unique combination of claimant, specific policy coverage, and type of loss. This is in contrast to all other reported amounts that are stated at the aggregate 30 percent pool participation percentage of the Company's property and casualty insurance subsidiaries. The cumulative claim frequency for the Company’s assumed reinsurance business is not readily available. Consistent with industry practices, bordereauxs on pro rata accounts often exclude claim frequency information, and if it is included, the level of detail provided by the ceding companies can vary significantly. Excess of loss contracts customarily report total losses subject to the treaty without detailed loss listings. ($ in thousands) Commercial auto liability insurance Incurred losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, As of December 31, 2016 Supplementary unaudited information Audited Audited Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 IBNR Cumulative 2007 $ 29,391 $ 32,270 $ 33,085 $ 32,264 $ 30,850 $ 30,513 $ 30,263 $ 30,120 $ 30,054 $ 30,059 $ 46 12,289 2008 29,898 30,082 29,433 27,968 26,886 26,923 26,878 26,741 26,768 2 11,511 2009 28,973 27,923 26,667 25,370 24,986 24,874 24,730 24,655 14 10,481 2010 30,377 27,480 26,478 26,401 26,252 26,479 26,166 (1 ) 11,391 2011 32,775 29,790 31,098 31,961 31,914 31,635 30 11,763 2012 32,768 34,235 37,098 37,681 37,693 (308 ) 11,940 2013 37,265 40,382 42,086 42,336 (454 ) 13,628 2014 50,342 49,998 51,455 2,008 15,029 2015 53,883 57,824 4,608 16,378 2016 59,468 11,487 15,598 Total $ 388,059 Cumulative paid losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, Supplementary unaudited information Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2007 $ 6,180 $ 14,231 $ 21,600 $ 25,928 $ 28,241 $ 29,239 $ 29,993 $ 29,989 $ 29,998 $ 30,005 2008 6,551 13,437 19,204 23,144 25,215 26,306 26,527 26,648 26,750 2009 6,952 12,957 17,359 21,532 24,001 24,495 24,593 24,608 2010 7,025 13,278 19,274 23,547 24,674 25,558 26,039 2011 6,801 14,875 22,206 26,598 29,121 30,293 2012 8,830 19,398 26,023 32,636 35,406 2013 8,729 19,975 29,997 36,232 2014 12,069 25,746 37,433 2015 13,336 27,424 2016 13,583 Total $ 287,773 All outstanding liabilities before 2007, net of reinsurance (34 ) Liability for losses and settlement expenses, net of reinsurance $ 100,252 ($ in thousands) Commercial property insurance Incurred losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, As of December 31, 2016 Supplementary unaudited information Audited Audited Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 IBNR Cumulative 2007 $ 38,293 $ 35,166 $ 34,070 $ 33,877 $ 33,858 $ 33,896 $ 33,892 $ 33,928 $ 33,811 $ 33,815 $ 1 11,933 2008 48,559 42,870 42,645 42,422 42,562 42,649 42,784 42,765 42,707 (50 ) 15,795 2009 39,511 36,003 35,985 35,881 35,622 35,926 36,056 36,020 (446 ) 14,635 2010 40,422 38,650 38,770 39,071 39,154 39,379 39,428 (3 ) 16,267 2011 58,930 57,614 57,271 57,629 57,703 58,375 95 19,493 2012 41,535 44,157 45,313 46,273 46,566 (116 ) 16,039 2013 50,266 50,976 52,511 53,070 (27 ) 15,982 2014 60,018 60,990 60,662 (35 ) 16,702 2015 55,508 56,798 (289 ) 14,253 2016 59,708 339 13,636 Total $ 487,149 Cumulative paid losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, Supplementary unaudited information Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2007 $ 24,873 $ 32,797 $ 33,404 $ 33,656 $ 33,809 $ 33,857 $ 33,878 $ 33,914 $ 33,800 $ 33,813 2008 31,514 40,603 41,868 41,991 42,071 42,607 42,691 42,755 42,755 2009 25,321 32,602 34,624 35,422 35,803 35,803 35,849 35,893 2010 28,032 35,730 36,931 37,926 38,901 39,314 39,318 2011 41,524 53,226 54,803 56,249 57,065 57,607 2012 32,879 41,862 43,628 44,543 46,270 2013 36,555 47,683 50,460 51,457 2014 43,022 55,679 58,045 2015 37,208 50,068 2016 41,652 Total $ 456,878 All outstanding liabilities before 2007, net of reinsurance 100 Liability for losses and settlement expenses, net of reinsurance $ 30,371 ($ in thousands) Workers' compensation insurance Incurred losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, As of December 31, 2016 Supplementary unaudited information Audited Audited Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 IBNR Cumulative 2007 $ 43,285 $ 45,832 $ 44,747 $ 44,888 $ 44,981 $ 44,373 $ 44,372 $ 44,325 $ 44,353 $ 43,599 $ 845 22,312 2008 49,577 46,240 44,113 43,156 43,766 43,338 43,301 43,737 42,943 1,179 21,614 2009 46,130 43,335 44,098 44,041 44,093 43,590 43,724 42,774 998 19,233 2010 46,328 49,336 50,057 49,906 49,851 50,069 49,145 1,383 19,611 2011 47,836 46,724 44,709 44,506 44,427 43,695 1,649 19,562 2012 51,099 50,094 47,756 46,928 45,088 2,156 19,357 2013 52,141 51,637 48,946 46,102 2,639 19,814 2014 51,515 50,973 47,472 2,680 19,390 2015 54,960 48,919 3,485 18,983 2016 57,832 17,228 17,764 Total $ 467,569 Cumulative paid losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, Supplementary unaudited information Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2007 $ 11,592 $ 24,164 $ 30,600 $ 34,061 $ 36,338 $ 37,818 $ 38,916 $ 39,628 $ 40,251 $ 40,643 2008 12,432 25,214 31,110 34,302 36,024 37,270 37,938 38,654 39,099 2009 11,879 25,157 31,802 35,363 37,409 38,329 39,167 39,583 2010 14,237 28,074 35,029 39,001 41,437 42,651 43,614 2011 13,291 26,291 32,237 35,295 37,027 38,437 2012 14,015 28,109 33,943 37,307 39,456 2013 14,917 29,219 35,061 37,907 2014 14,692 28,894 35,883 2015 14,956 29,023 2016 15,473 Total $ 359,118 All outstanding liabilities before 2007, net of reinsurance 28,331 Liability for losses and settlement expenses, net of reinsurance $ 136,782 ($ in thousands) Other liability insurance Incurred losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, As of December 31, 2016 Supplementary unaudited information Audited Audited Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 IBNR Cumulative 2007 $ 47,426 $ 40,441 $ 35,944 $ 36,535 $ 36,148 $ 36,185 $ 36,725 $ 36,399 $ 36,194 $ 36,011 $ 632 10,442 2008 46,327 40,005 38,877 34,689 38,755 37,005 36,305 35,528 35,491 1,056 10,941 2009 44,497 39,908 37,650 34,263 35,614 32,827 32,384 32,521 1,277 9,826 2010 41,624 36,213 34,655 38,829 36,137 34,655 34,556 1,273 10,129 2011 44,490 42,982 35,125 35,177 33,649 32,452 1,700 9,969 2012 42,661 42,081 41,139 40,275 37,093 1,450 10,010 2013 47,974 43,837 42,544 42,187 6,957 10,504 2014 61,382 54,403 52,601 6,614 10,691 2015 54,221 47,553 15,533 10,074 2016 59,052 24,345 8,612 Total $ 409,517 Cumulative paid losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, Supplementary unaudited information Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2007 $ 3,505 $ 9,966 $ 17,971 $ 23,893 $ 28,383 $ 30,234 $ 31,605 $ 33,182 $ 34,096 $ 34,725 2008 4,299 10,443 16,525 24,139 28,476 31,270 32,514 32,863 33,162 2009 3,294 10,707 16,718 22,276 26,255 28,172 29,722 30,176 2010 3,403 8,315 15,041 21,732 27,612 29,688 30,711 2011 4,730 10,572 17,308 22,154 25,647 28,228 2012 4,720 12,851 19,661 25,095 29,651 2013 4,414 11,894 21,122 27,642 2014 5,630 17,267 27,506 2015 4,331 11,588 2016 6,403 Total $ 259,792 All outstanding liabilities before 2007, net of reinsurance 14,056 Liability for losses and settlement expenses, net of reinsurance $ 163,781 ($ in thousands) Personal auto liability insurance Incurred losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, As of December 31, 2016 Supplementary unaudited information Audited Audited Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 IBNR Cumulative 2007 $ 8,616 $ 8,337 $ 8,107 $ 7,923 $ 7,866 $ 7,839 $ 7,814 $ 7,794 $ 7,782 $ 7,793 $ 21 6,737 2008 9,024 8,221 8,121 8,098 8,094 7,909 7,876 7,833 7,862 51 6,781 2009 10,168 9,653 9,452 9,386 9,353 9,382 9,339 9,325 24 7,523 2010 9,815 9,851 9,736 9,698 9,700 9,656 9,676 31 7,429 2011 9,741 9,388 9,331 9,432 9,460 9,311 (97 ) 8,050 2012 10,917 10,756 11,023 10,731 10,537 (30 ) 7,871 2013 10,492 10,384 10,376 10,085 13 7,232 2014 10,573 9,631 9,331 112 6,304 2015 9,119 8,638 213 5,642 2016 7,404 997 4,443 Total $ 89,962 Cumulative paid losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, Supplementary unaudited information Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2007 $ 3,243 $ 5,355 $ 6,696 $ 7,134 $ 7,497 $ 7,697 $ 7,756 $ 7,772 $ 7,772 $ 7,772 2008 3,096 5,798 6,743 7,291 7,558 7,794 7,810 7,809 7,805 2009 3,564 6,393 7,966 8,905 9,049 9,194 9,204 9,278 2010 3,988 6,666 8,250 9,108 9,401 9,562 9,632 2011 3,950 6,842 8,129 8,883 9,038 9,153 2012 4,779 7,439 9,091 9,871 10,244 2013 4,377 7,521 8,985 9,648 2014 3,970 6,392 7,755 2015 3,800 6,229 2016 3,505 Total $ 81,021 All outstanding liabilities before 2007, net of reinsurance 59 Liability for losses and settlement expenses, net of reinsurance $ 9,000 ($ in thousands) Homeowners insurance Incurred losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, As of December 31, 2016 Supplementary unaudited information Audited Audited Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 IBNR Cumulative 2007 $ 14,283 $ 12,525 $ 12,332 $ 12,333 $ 12,317 $ 12,295 $ 12,322 $ 12,314 $ 12,322 $ 12,312 $ (6 ) 9,208 2008 22,736 20,222 19,894 19,924 19,905 19,886 19,886 19,901 19,908 — 12,964 2009 18,109 16,606 16,467 16,379 16,352 16,394 16,465 16,464 — 11,475 2010 17,875 17,523 17,074 17,053 17,093 17,129 17,146 (16 ) 12,132 2011 24,530 23,389 22,975 23,309 23,448 23,415 45 14,257 2012 16,057 16,496 16,836 16,929 16,892 (9 ) 10,108 2013 14,844 14,833 14,685 14,784 60 8,683 2014 13,228 13,328 13,447 39 7,416 2015 11,233 11,153 37 5,907 2016 11,801 (38 ) 6,853 Total $ 157,322 Cumulative paid losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, Supplementary unaudited information Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2007 $ 9,164 $ 11,605 $ 12,067 $ 12,126 $ 12,133 $ 12,158 $ 12,219 $ 12,220 $ 12,221 $ 12,221 2008 15,642 19,385 19,550 19,787 19,891 19,902 19,903 19,902 19,908 2009 12,645 15,885 16,135 16,246 16,288 16,315 16,421 16,464 2010 13,457 16,633 16,909 17,011 17,128 17,128 17,130 2011 19,828 22,421 22,737 23,136 23,403 23,370 2012 13,759 16,283 16,582 16,793 16,859 2013 11,735 14,285 14,621 14,681 2014 11,065 13,025 13,215 2015 8,650 10,456 2016 10,573 Total $ 154,877 All outstanding liabilities before 2007, net of reinsurance — Liability for losses and settlement expenses, net of reinsurance $ 2,445 ($ in thousands) Auto physical damage insurance Incurred losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, As of December 31, 2016 Supplementary unaudited information Audited Audited Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 IBNR Cumulative 2007 $ 17,177 $ 15,198 $ 15,034 $ 15,051 $ 15,033 $ 15,022 $ 15,014 $ 15,010 $ 15,004 $ 14,993 $ (9 ) 25,973 2008 19,589 17,743 17,598 17,584 17,578 17,567 17,562 17,558 17,540 (15 ) 28,635 2009 18,077 16,744 16,720 16,639 16,593 16,605 16,602 16,587 (15 ) 29,419 2010 19,249 18,657 18,538 18,549 18,527 18,532 18,488 (35 ) 31,513 2011 21,965 21,003 20,919 20,917 20,915 20,877 (25 ) 34,393 2012 21,389 21,342 21,263 21,233 21,161 (54 ) 31,098 2013 22,847 22,553 22,486 22,371 (52 ) 31,040 2014 24,897 24,115 23,904 (98 ) 31,571 2015 27,950 26,612 (47 ) 30,633 2016 28,070 (1,294 ) 29,060 Total $ 210,603 Cumulative paid losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, Supplementary unaudited information Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2007 $ 14,202 $ 15,111 $ 15,019 $ 15,043 $ 15,029 $ 15,019 $ 15,012 $ 15,008 $ 15,004 $ 15,002 2008 16,491 17,662 17,577 17,570 17,577 17,564 17,560 17,557 17,555 2009 15,566 16,661 16,687 16,636 16,592 16,603 16,602 16,601 2010 17,113 18,557 18,529 18,540 18,523 18,528 18,521 2011 19,849 20,984 20,912 20,904 20,912 20,900 2012 19,719 21,328 21,256 21,227 21,216 2013 20,774 22,512 22,463 22,417 2014 22,743 24,110 23,987 2015 24,483 26,538 2016 26,871 Total $ 209,608 All outstanding liabilities before 2007, net of reinsurance 3 Liability for losses and settlement expenses, net of reinsurance $ 998 ($ in thousands) Assumed pro rata reinsurance Incurred losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, As of December 31, 2016 Supplementary unaudited information Audited Audited Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 IBNR Cumulative 2007 $ 26,407 $ 19,758 $ 18,245 $ 18,323 $ 18,152 $ 17,959 $ 17,867 $ 17,849 $ 17,758 $ 17,773 $ 268 Unavailable 2008 29,698 25,004 23,684 24,053 23,560 23,690 23,500 23,654 23,712 321 2009 23,625 19,009 18,100 17,306 17,143 16,970 16,907 16,899 295 2010 19,357 16,773 16,151 15,501 15,322 15,114 15,065 150 2011 29,890 29,567 29,156 28,399 27,808 27,792 230 2012 21,735 20,865 20,422 17,785 17,231 505 2013 23,022 29,554 26,902 26,325 2,764 2014 30,931 27,215 27,500 2,089 2015 38,142 34,953 5,292 2016 35,519 17,637 Total $ 242,769 Cumulative paid losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, Supplementary unaudited information Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2007 $ 6,397 $ 13,247 $ 14,976 $ 16,004 $ 16,789 $ 16,899 $ 17,007 $ 17,222 $ 17,273 $ 17,338 2008 9,154 17,973 20,168 21,367 21,872 22,288 22,539 22,842 22,984 2009 6,071 12,821 14,387 15,195 15,720 15,980 16,158 16,346 2010 4,995 11,774 13,692 14,083 14,693 14,742 14,783 2011 10,139 22,575 26,190 26,893 27,268 27,339 2012 4,378 12,433 14,639 15,834 16,178 2013 3,834 12,291 17,455 20,564 2014 5,980 15,907 20,297 2015 9,526 21,794 2016 9,613 Total $ 187,236 All outstanding liabilities before 2007, net of reinsurance 2,926 Liability for losses and settlement expenses, net of reinsurance $ 58,459 ($ in thousands) Assumed excess of loss reinsurance Incurred losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, As of December 31, 2016 Supplementary unaudited information Audited Audited Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 IBNR Cumulative 2007 $ 31,246 $ 25,899 $ 26,567 $ 23,064 $ 22,825 $ 22,735 $ 22,588 $ 22,112 $ 22,036 $ 22,084 $ 1,135 Unavailable 2008 43,846 39,823 41,319 40,054 38,911 39,499 37,413 36,956 36,821 1,490 2009 38,849 30,505 29,941 30,470 30,121 28,187 27,867 27,096 1,872 2010 47,367 40,923 40,735 40,223 39,592 40,348 39,544 2,761 2011 71,897 61,504 60,672 59,088 58,825 58,444 3,254 2012 58,734 55,971 54,397 53,152 52,800 4,598 2013 52,143 47,088 44,536 44,391 4,219 2014 65,009 58,476 59,827 6,611 2015 59,686 54,522 10,167 2016 66,336 23,457 Total $ 461,865 Cumulative paid losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, Supplementary unaudited information Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2007 $ 5,853 $ 13,257 $ 15,750 $ 16,513 $ 17,599 $ 18,157 $ 18,464 $ 18,725 $ 19,328 $ 19,708 2008 14,250 25,464 28,652 30,585 31,214 32,529 32,679 33,110 33,554 2009 8,554 15,867 18,765 20,968 21,837 22,186 22,809 22,987 2010 9,281 24,713 27,985 30,778 32,620 33,629 35,306 2011 25,188 42,007 47,722 50,367 52,362 53,657 2012 21,318 36,224 40,592 43,580 45,115 2013 11,676 27,327 32,973 37,232 2014 22,114 38,921 45,604 2015 13,376 30,171 2016 18,280 Total $ 341,614 All outstanding liabilities before 2007, net of reinsurance 19,142 Liability for losses and settlement expenses, net of reinsurance $ 139,393 The following table sets forth a reconciliation of the incurred and paid claims development tables to the liability for losses and settlement expenses: ($ in thousands) December 31, 2016 Net outstanding liabilities for losses and allocated settlement expenses: Commercial auto liability insurance $ 100,252 Commercial property insurance 30,371 Workers' compensation insurance 136,782 Other liability insurance 163,781 Personal auto liability insurance 9,000 Homeowners insurance 2,445 Auto physical damage insurance 998 Assumed pro rata reinsurance 58,459 Assumed excess of loss reinsurance 139,393 Other lines of insurance 1,967 Liability for losses and allocated settlement expenses, net of reinsurance 643,448 Ceded reserves for losses and allocated settlement expenses: Commercial auto liability insurance 526 Commercial property insurance 3,608 Workers' compensation insurance 8,265 Other liability insurance 2,547 Personal auto liability insurance 1,511 Homeowners insurance 41 Auto physical damage insurance 21 Assumed pro rata reinsurance 2,242 Assumed excess of loss reinsurance 1,880 Other lines of insurance 23 Total ceded reserves for losses and allocated settlement expenses 20,664 Unallocated settlement expenses 26,420 Gross reserve for losses and settlement expenses $ 690,532 Average annual percentage payout of incurred claims by age, net of reinsurance Supplementary unaudited information Years 1 2 3 4 5 6 7 8 9 10 Commercial auto liability insurance 23.5 % 25.8 % 21.8 % 15.5 % 7.5 % 3.3 % 1.4 % 0.2 % 0.2 % 0.0 % Commercial property insurance 70.6 % 20.9 % 3.6 % 1.7 % 1.6 % 0.7 % 0.1 % 0.1 % (0.2 )% 0.0 % Workers' compensation insurance 29.5 % 29.8 % 14.0 % 7.5 % 4.6 % 2.8 % 2.0 % 1.4 % 1.2 % 0.9 % Other liability insurance 11.0 % 18.6 % 19.7 % 17.1 % 12.8 % 6.6 % 3.8 % 2.3 % 1.7 % 1.7 % Personal auto liability insurance 42.5 % 29.0 % 15.1 % 7.7 % 3.0 % 2.0 % 0.5 % 0.3 % (0.1 )% 0.0 % Homeowners insurance 80.3 % 16.8 % 1.8 % 0.9 % 0.5 % 0.1 % 0.3 % 0.1 % 0.0 % 0.0 % Auto physical damage insurance 93.9 % 6.8 % (0.3 )% 0.0 % (0.1 )% 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % Assumed pro rata reinsurance 29.6 % 39.5 % 12.8 % 5.6 % 2.8 % 0.9 % 0.8 % 1.2 % 0.5 % 0.4 % Assumed excess of loss reinsurance 31.9 % 31.2 % 10.1 % 6.2 % 3.5 % 2.4 % 2.1 % 1.0 % 2.0 % 1.7 %

ASBESTOS AND ENVIRONMENTAL CLAI

ASBESTOS AND ENVIRONMENTAL CLAIMS	12 Months Ended
	Dec. 31, 2016
Liability for Asbestos and Environmental Claims [Abstract]
ASBESTOS AND ENVIRONMENTAL CLAIMS	ASBESTOS AND ENVIRONMENTAL CLAIMS The Company has exposure to asbestos and environmental related claims associated with the insurance business written by the parties to the pooling agreement and the reinsurance business assumed from Employers Mutual by the reinsurance subsidiary. Asbestos and environmental losses paid by the Company have averaged $2.0 million per year over the past five years. Reserves for asbestos and environmental related claims for direct insurance and assumed reinsurance business totaled $13.3 million and $11.5 million ( $13.0 million and $11.2 million net of reinsurance) at December 31, 2016 and 2015 , respectively. Estimating loss and settlement expense reserves for asbestos and environmental claims is very difficult due to the many uncertainties surrounding these types of claims. These uncertainties exist because the assignment of responsibility varies widely by state and claims often emerge long after a policy has expired, which makes assignment of damages to the appropriate party and to the time period covered by a particular policy difficult. In establishing reserves for these types of claims, management monitors the relevant facts concerning each claim, the current status of the legal environment, social and political conditions, and claim history and trends within the Company and the industry. At present, the pool participants are defending approximately 1,856 asbestos bodily injury lawsuits, some of which involve multiple plaintiffs. Most of the lawsuits are subject to express reservation of rights based upon the lack of an injury within the applicable policy periods, because many asbestos lawsuits do not specifically allege dates of asbestos exposure or dates of injury. The pool participants’ policyholders named as defendants in these asbestos lawsuits are typically peripheral defendants who have little or no exposure and are often dismissed from asbestos litigation with nominal or no payment (i.e., small contractors, supply companies, and a furnace manufacturer). Prior to 2008, actual losses paid for asbestos-related claims had been minimal due to the plaintiffs’ failure to identify an exposure to any asbestos-containing products associated with the pool participants’ current and former policyholders. However, paid losses and settlement expenses have increased significantly since 2008 as a result of claims attributed to one former policyholder. During the period 2009 through 2016 , the Company's share of paid losses and settlement expenses attributed to this former policyholder, a furnace manufacturer, was $11.2 million (mostly settlement expenses). A coverage-in-place agreement was executed with this former policyholder in 2009 and a national coordinating counsel was retained to address the multi-state litigation issues. The asbestos exposure associated with this former policyholder has increased in recent years, and this trend may possibly continue into the future with increased per plaintiff settlements. Approximately 728 asbestos exposure claims associated with this former policyholder remain open. While the Company does not have a significant amount of exposure to asbestos claims, management has been strengthening the reserves carried for these exposures each year to the amount believed to be management's best estimate. In 2016 , the loss and settlement expense reserves for asbestos claims were strengthened approximately $3.5 million .

STATUTORY INFORMATION AND DIVID

STATUTORY INFORMATION AND DIVIDEND RESTRICTIONS	12 Months Ended
	Dec. 31, 2016
STATUTORY INFORMATION AND DIVIDEND RESTRICTIONS [Abstract]
STATUTORY INFORMATION AND DIVIDEND RESTRICTIONS	STATUTORY INFORMATION AND DIVIDEND RESTRICTIONS The Company’s insurance subsidiaries are required to file financial statements with state regulatory authorities. The accounting principles used to prepare these statutory financial statements follow prescribed or permitted accounting practices that differ from GAAP. Prescribed statutory accounting principles include state laws, regulations and general administrative rules issued by the state of domicile, as well as a variety of publications and manuals of the National Association of Insurance Commissioners (NAIC). Permitted accounting practices encompass all accounting practices not prescribed, but allowed by the state of domicile. The Company’s insurance subsidiaries had no permitted accounting practices during 2016 , 2015 or 2014 . Statutory surplus of the Company’s insurance subsidiaries was $526.8 million and $485.2 million at December 31, 2016 and 2015 , respectively. Statutory net income of the Company’s insurance subsidiaries was $48.3 million , $48.8 million and $32.2 million for 2016 , 2015 and 2014 , respectively. The NAIC utilizes a risk-based capital model to help state regulators assess the capital adequacy of insurance companies and identify insurers that are in, or are perceived as approaching, financial difficulty. This model establishes minimum capital needs based on the risks applicable to the operations of the individual insurer. The risk-based capital requirements for property and casualty insurance companies measure three major areas of risk: asset risk, credit risk and underwriting risk. Companies having less statutory surplus than required by the risk-based capital requirements are subject to varying degrees of regulatory scrutiny and intervention, depending on the severity of the inadequacy. At December 31, 2016 , the Company’s insurance subsidiaries had total adjusted statutory capital of $526.8 million , which exceeds the minimum risk-based capital requirement of $87.3 million . The amount of dividends available for distribution to the Company by its insurance subsidiaries is limited by law to a percentage of the statutory unassigned surplus of each of the subsidiaries as of the previous December 31, as determined in accordance with accounting practices prescribed by insurance regulatory authorities of the state of domicile of each subsidiary. Subject to this limitation, the maximum dividend that may be paid within a 12 month period without prior approval of the insurance regulatory authorities is generally restricted to the greater of 10 percent of statutory surplus as regards policyholders as of the preceding December 31, or net income of the preceding calendar year on a statutory basis, not greater than earned statutory surplus. At December 31, 2016 , $52.7 million was available for distribution to the Company in 2017 without prior approval.

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION The Company’s operations consist of a property and casualty insurance segment and a reinsurance segment. The property and casualty insurance segment writes both commercial and personal lines of insurance, with a focus on medium-sized commercial accounts. The reinsurance segment provides reinsurance for other insurers and reinsurers. The segments are managed separately due to differences in the insurance products sold and the business environments in which they operate. Management evaluates the performance of its insurance segments using financial measurements based on Statutory Accounting Principles (SAP) instead of GAAP. Such measures include premiums written, premiums earned, statutory underwriting profit (loss), and investment results, as well as loss and loss adjustment expense ratios, trade underwriting expense ratios, and combined ratios. The GAAP accounting policies of the segments are described in note 1, Summary of Significant Accounting Policies. Summarized financial information for the Company’s segments is as follows: Year ended December 31, 2016 Property and Reinsurance Parent Consolidated ($ in thousands) Premiums earned $ 456,467 $ 135,941 $ — $ 592,408 Underwriting profit (loss): SAP underwriting profit (loss) 4,276 11,377 — 15,653 GAAP adjustments (934 ) (1,023 ) — (1,957 ) GAAP underwriting profit (loss) 3,342 10,354 — 13,696 Net investment income (loss) 33,886 13,591 13 47,490 Net realized investment gains (losses) 4,082 (8 ) — 4,074 Other income 594 417 — 1,011 Interest expense 337 — — 337 Other expenses 721 — 2,006 2,727 Income (loss) before income tax expense (benefit) $ 40,846 $ 24,354 $ (1,993 ) $ 63,207 Assets $ 1,122,037 $ 455,493 $ 554,164 $ 2,131,694 Eliminations — — (540,249 ) (540,249 ) Reclassifications — (1,932 ) (700 ) (2,632 ) Total assets $ 1,122,037 $ 453,561 $ 13,215 $ 1,588,813 Year ended December 31, 2015 Property and Reinsurance Parent Consolidated ($ in thousands) Premiums earned $ 447,197 $ 123,069 $ — $ 570,266 Underwriting profit (loss): SAP underwriting profit (loss) 2,494 13,228 — 15,722 GAAP adjustments 5,460 41 — 5,501 GAAP underwriting profit (loss) 7,954 13,269 — 21,223 Net investment income (loss) 32,668 12,923 (9 ) 45,582 Net realized investment gains (losses) 4,163 1,990 — 6,153 Other income 771 954 — 1,725 Interest expense 337 — — 337 Other expenses 748 — 1,942 2,690 Income (loss) before income tax expense (benefit) $ 44,471 $ 29,136 $ (1,951 ) $ 71,656 Assets $ 1,092,820 $ 437,575 $ 525,042 $ 2,055,437 Eliminations — — (514,309 ) (514,309 ) Reclassifications — (5,173 ) — (5,173 ) Total assets $ 1,092,820 $ 432,402 $ 10,733 $ 1,535,955 Year ended December 31, 2014 Property and Reinsurance Parent Consolidated ($ in thousands) Premiums earned $ 422,381 $ 118,341 $ — $ 540,722 Underwriting profit (loss): SAP underwriting profit (loss) (13,955 ) 1,718 — (12,237 ) GAAP adjustments 1,646 467 — 2,113 GAAP underwriting profit (loss) (12,309 ) 2,185 — (10,124 ) Net investment income (loss) 33,509 12,968 (12 ) 46,465 Net realized investment gains (losses) 2,938 1,411 — 4,349 Other income 695 2,236 — 2,931 Interest expense 337 — — 337 Other expenses 793 — 1,584 2,377 Income (loss) before income tax expense (benefit) $ 23,703 $ 18,800 $ (1,596 ) $ 40,907 The following table displays the net premiums earned for the property and casualty insurance segment and the reinsurance segment for the three years ended December 31, 2016 , by line of insurance. Year ended December 31, ($ in thousands) 2016 2015 2014 Property and casualty insurance segment Commercial lines: Automobile $ 110,941 $ 105,904 $ 96,908 Property 105,012 104,303 97,155 Workers' compensation 96,517 92,828 88,356 Liability 96,630 92,665 86,108 Other 8,374 8,079 7,416 Total commercial lines 417,474 403,779 375,943 Personal lines 38,993 43,418 46,438 Total property and casualty insurance $ 456,467 $ 447,197 $ 422,381 Reinsurance segment Pro rata reinsurance $ 56,317 $ 47,421 $ 41,883 Excess of loss reinsurance 79,624 75,648 76,458 Total reinsurance $ 135,941 $ 123,069 $ 118,341 Consolidated $ 592,408 $ 570,266 $ 540,722

DISCLOSURES ABOUT THE FAIR VALU

DISCLOSURES ABOUT THE FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
DISCLOSURES ABOUT THE FAIR VALUE OF FINANCIAL INSTRUMENTS	DISCLOSURES ABOUT THE FAIR VALUES OF FINANCIAL INSTRUMENTS The carrying amounts and the estimated fair values of the Company’s financial instruments as of December 31, 2016 and 2015 are summarized in the tables below. December 31, 2016 Carrying Estimated ($ in thousands) Assets: Fixed maturity securities available-for-sale: U.S. treasury $ 7,830 $ 7,830 U.S. government-sponsored agencies 239,197 239,197 Obligations of states and political subdivisions 335,757 335,757 Commercial mortgage-backed 37,572 37,572 Residential mortgage-backed 96,434 96,434 Other asset-backed 26,393 26,393 Corporate 456,516 456,516 Total fixed maturity securities available-for-sale 1,199,699 1,199,699 Equity securities available-for-sale: Common stocks: Financial services 35,122 35,122 Information technology 30,542 30,542 Healthcare 24,707 24,707 Consumer staples 19,100 19,100 Consumer discretionary 22,321 22,321 Energy 19,071 19,071 Industrials 24,245 24,245 Other 18,384 18,384 Non-redeemable preferred stocks 20,347 20,347 Total equity securities available-for-sale 213,839 213,839 Short-term investments 39,670 39,670 Liabilities: Surplus notes 25,000 11,228 December 31, 2015 Carrying Estimated ($ in thousands) Assets: Fixed maturity securities available-for-sale: U.S. treasury $ 12,589 $ 12,589 U.S. government-sponsored agencies 202,666 202,666 Obligations of states and political subdivisions 344,359 344,359 Commercial mortgage-backed 46,108 46,108 Residential mortgage-backed 88,543 88,543 Other asset-backed 17,844 17,844 Corporate 448,916 448,916 Total fixed maturity securities available-for-sale 1,161,025 1,161,025 Equity securities available-for-sale: Common stocks: Financial services 33,955 33,955 Information technology 28,102 28,102 Healthcare 25,894 25,894 Consumer staples 18,200 18,200 Consumer discretionary 18,923 18,923 Energy 21,068 21,068 Industrials 20,416 20,416 Other 20,683 20,683 Non-redeemable preferred stocks 19,002 19,002 Total equity securities available-for-sale 206,243 206,243 Short-term investments 38,599 38,599 Liabilities: Surplus notes 25,000 10,823 The estimated fair values of fixed maturity and equity securities is based on quoted market prices, where available. In cases where quoted market prices are not available, fair values are based on a variety of valuation techniques depending on the type of security. Short-term investments generally include money market funds, U.S. Treasury bills and commercial paper. Short-term investments are carried at fair value, which approximates cost, due to the highly liquid nature of the securities. Short-term securities are classified as Level 1 fair value measurements when the fair values can be validated by recent trades. When recent trades are not available, fair value is deemed to be the cost basis and the securities are classified as Level 2 fair value measurements. The estimated fair value of the surplus notes is derived by discounting future expected cash flows at a rate deemed appropriate. The discount rate was set at the average of current yields-to-maturity on several insurance company surplus notes that are traded in observable markets, adjusted upward by 50 basis points to reflect illiquidity and perceived risk premium differences. Other assumptions include a 25 -year term (the surplus notes have no stated maturity date) and an interest rate that continues at the current 1.35 percent interest rate. The rate is typically adjusted every five years and is based upon the then-current Federal Home Loan Bank borrowing rate for 5-year funds available to Employers Mutual. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The following fair value hierarchy prioritizes inputs to valuation techniques used to measure fair value. Level 1 - Unadjusted quoted prices for identical assets or liabilities in active markets that the Company has the ability to access. Level 2 - Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in inactive markets; or valuations based on models where the significant inputs are observable (e.g., interest rates, yield curves, prepayment speeds, default rates, loss severities, etc.) or can be corroborated by observable market data. Level 3 - Prices or valuation techniques that require significant unobservable inputs because observable inputs are not available. The unobservable inputs may reflect the Company’s own judgments about the assumptions that market participants would use. The Company uses an independent pricing source to obtain the estimated fair values of a majority of its securities, subject to an internal validation. The fair values are based on quoted market prices, where available. This is typically the case for equity securities and money market funds, which are accordingly classified as Level 1 fair value measurements. In cases where quoted market prices are not available, fair values are based on a variety of valuation techniques depending on the type of security. Fixed maturity securities, non-redeemable preferred stocks and various short-term investments in the Company’s portfolio may not trade on a daily basis; however, observable inputs are utilized in their valuations, and these securities are therefore classified as Level 2 fair value measurements. Following is a brief description of the various pricing techniques used by the independent pricing source for different asset classes. • U.S. Treasury securities (including bonds, notes, and bills) are priced according to a number of live data sources, including active market makers and inter-dealer brokers. Prices from these sources are reviewed based on the sources’ historical accuracy for individual issues and maturity ranges. • U.S. government-sponsored agencies and corporate securities (including fixed-rate corporate bonds and medium-term notes) are priced by determining a bullet (non-call) spread scale for each issuer for maturities going out to forty years. These spreads represent credit risk and are obtained from the new issue market, secondary trading, and dealer quotes. An option adjusted spread model is incorporated to adjust spreads of issues that have early redemption features. The final spread is then added to the U.S. Treasury curve. • Obligations of states and political subdivisions are priced by tracking and analyzing actively quoted issues and reported trades, material event notices and benchmark yields. Municipal bonds with similar characteristics are grouped together into market sectors, and internal yield curves are constructed daily for these sectors. Individual bond evaluations are extrapolated from these sectors, with the ability to make individual spread adjustments for attributes such as discounts, premiums, alternative minimum tax, and/or whether or not the bond is callable. • Mortgage-backed and asset-backed securities are first reviewed for the appropriate pricing speed (if prepayable), spread, yield and volatility. The securities are priced with models using spreads and other information solicited from market buy- and sell-side sources, including primary and secondary dealers, portfolio managers, and research analysts. To determine a tranche’s price, first the benchmark yield is determined and adjusted for collateral performance, tranche level attributes and market conditions. Then the cash flow for each tranche is generated (using consensus prepayment speed assumptions including, as appropriate, a prepayment projection based on historical statistics of the underlying collateral). The tranche-level yield is used to discount the cash flows and generate the price. Depending on the characteristics of the tranche, a volatility-driven, multi-dimensional single cash flow stream model or an option-adjusted spread model may be used. When cash flows or other security structure or market information is not available, broker quotes may be used. On a quarterly basis, the Company receives from its independent pricing service a list of fixed maturity securities, if any, that were priced solely from broker quotes. For these securities, fair value may be determined using the broker quotes, or by the Company using similar pricing techniques as the Company’s independent pricing service. Depending on the level of observable inputs, these securities would be classified as Level 2 or Level 3 fair value measurements. At December 31, 2016 and 2015 , the Company had no securities priced solely from broker quotes. A small number of the Company’s securities are not priced by the independent pricing service. Two of these are equity securities ( one at December 31, 2015 ) that are reported as Level 3 fair value measurements since no reliable observable inputs are used in their valuations. The largest of these equity security holdings is in a privately placed non-redeemable convertible preferred stock investment in a technology company that Employers Mutual intends to work closely with in its data analytics activities. Due to the recent purchase of this security in November, 2016, this security is currently carried at its acquisition cost, which is presumed to be equivalent to fair value. The other equity security, a much smaller holding, continues to be reported at the fair value obtained from the Securities Valuation Office (SVO) of the NAIC. The SVO establishes a per share price for this security based on an annual review of that company’s financial statements, typically performed during the second quarter. The other securities not priced by the Company’s independent pricing service at December 31, 2016 include nine fixed maturity securities ( seven at December 31, 2015 ). Two of these fixed maturity securities, classified as Level 3 fair value measurements, are corporate securities that convey premium tax benefits and are not publicly traded. The fair values for these securities are based on discounted cash flow analyses. The other fixed maturity securities are classified as Level 2 fair value measurements. The fair values for these fixed maturity securities were obtained from either the SVO, the Company’s investment custodian, or the Company's investment department using similar pricing techniques as the Company's independent pricing service. Presented in the tables below are the estimated fair values of the Company’s financial instruments as of December 31, 2016 and 2015 . December 31, 2016 Fair value measurements using ($ in thousands) Total Quoted Significant Significant Financial instruments reported at fair value on recurring basis: Assets: Fixed maturity securities available-for-sale: U.S. treasury $ 7,830 $ — $ 7,830 $ — U.S. government-sponsored agencies 239,197 — 239,197 — Obligations of states and political subdivisions 335,757 — 335,757 — Commercial mortgage-backed 37,572 — 37,572 — Residential mortgage-backed 96,434 — 96,434 — Other asset-backed 26,393 — 26,393 — Corporate 456,516 — 455,534 982 Total fixed maturity securities available-for-sale 1,199,699 — 1,198,717 982 Equity securities available-for-sale: Common stocks: Financial services 35,122 35,119 — 3 Information technology 30,542 30,542 — — Healthcare 24,707 24,707 — — Consumer staples 19,100 19,100 — — Consumer discretionary 22,321 22,321 — — Energy 19,071 19,071 — — Industrials 24,245 24,245 — — Other 18,384 18,384 — — Non-redeemable preferred stocks 20,347 11,074 7,273 2,000 Total equity securities available-for-sale 213,839 204,563 7,273 2,003 Short-term investments 39,670 39,670 — — Financial instruments not reported at fair value: Liabilities: Surplus notes 11,228 — — 11,228 December 31, 2015 Fair value measurements using ($ in thousands) Total Quoted Significant Significant Financial instruments reported at fair value on recurring basis: Assets: Fixed maturity securities available-for-sale: U.S. treasury $ 12,589 $ — $ 12,589 $ — U.S. government-sponsored agencies 202,666 — 202,666 — Obligations of states and political subdivisions 344,359 — 344,359 — Commercial mortgage-backed 46,108 — 46,108 — Residential mortgage-backed 88,543 — 88,543 — Other asset-backed 17,844 — 17,844 — Corporate 448,916 — 447,587 1,329 Total fixed maturity securities available-for-sale 1,161,025 — 1,159,696 1,329 Equity securities available-for-sale: Common stocks: Financial services 33,955 33,952 — 3 Information technology 28,102 28,102 — — Healthcare 25,894 25,894 — — Consumer staples 18,200 18,200 — — Consumer discretionary 18,923 18,923 — — Energy 21,068 21,068 — — Industrials 20,416 20,416 — — Other 20,683 20,683 — — Non-redeemable preferred stocks 19,002 11,706 7,296 — Total equity securities available-for-sale 206,243 198,944 7,296 3 Short-term investments 38,599 38,599 — — Financial instruments not reported at fair value: Liabilities: Surplus notes 10,823 — — 10,823 Presented in the table below is a reconciliation of the assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the years ended December 31, 2016 and 2015 . Any unrealized gains or losses on these securities are recognized in other comprehensive income. Any gains or losses from settlements, disposals or impairments of these securities are reported as realized investment gains or losses in net income. Fair value measurements using significant unobservable (Level 3) inputs ($ in thousands) Fixed maturity securities available-for-sale, corporate Equity securities Equity securities available-for-sale, non-redeemable preferred stocks Total Balance at December 31, 2014 $ 1,662 $ 3 $ — $ 1,665 Settlements (327 ) — — (327 ) Unrealized losses included in other comprehensive income (loss) (6 ) — — (6 ) Balance at December 31, 2015 1,329 3 — 1,332 Purchases — — 2,000 2,000 Settlements (345 ) — — (345 ) Unrealized losses included in other comprehensive income (loss) (2 ) — — (2 ) Balance at December 31, 2016 $ 982 $ 3 $ 2,000 $ 2,985 There were no transfers into or out of Levels 1 or 2 during 2016 or 2015 . It is the Company’s policy to recognize transfers between levels at the beginning of the reporting period.

INVESTMENTS

INVESTMENTS	12 Months Ended
	Dec. 31, 2016
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS	INVESTMENTS Investments of the Company’s insurance subsidiaries are subject to the insurance laws of the state of their incorporation. These laws prescribe the kind, quality and concentration of investments that may be made by insurance companies. In general, these laws permit investments, within specified limits and subject to certain qualifications, in federal, state and municipal obligations, corporate bonds, preferred and common stocks and real estate mortgages. The Company believes that it is in compliance with these laws. The amortized cost and estimated fair value of securities available-for-sale as of December 31, 2016 and 2015 are as follows. All securities are classified as available-for-sale and are carried at fair value. December 31, 2016 Amortized Gross Gross Estimated ($ in thousands) Securities available-for-sale: Fixed maturity securities: U.S. treasury $ 7,841 $ — $ 11 $ 7,830 U.S. government-sponsored agencies 249,495 311 10,609 239,197 Obligations of states and political subdivisions 319,663 17,034 940 335,757 Commercial mortgage-backed 37,964 741 1,133 37,572 Residential mortgage-backed 102,307 1,435 7,308 96,434 Other asset-backed 26,592 732 931 26,393 Corporate 445,663 12,232 1,379 456,516 Total fixed maturity securities 1,189,525 32,485 22,311 1,199,699 Equity securities: Common stocks: Financial services 22,922 12,410 210 35,122 Information technology 19,832 10,739 29 30,542 Healthcare 16,092 8,700 85 24,707 Consumer staples 13,438 5,787 125 19,100 Consumer discretionary 14,812 7,672 163 22,321 Energy 14,276 4,873 78 19,071 Industrials 13,005 11,258 18 24,245 Other 13,071 5,345 32 18,384 Non-redeemable preferred stocks 20,031 483 167 20,347 Total equity securities 147,479 67,267 907 213,839 Total securities available-for-sale $ 1,337,004 $ 99,752 $ 23,218 $ 1,413,538 December 31, 2015 Amortized Gross Gross Estimated ($ in thousands) Securities available-for-sale: Fixed maturity securities: U.S. treasury $ 12,566 $ 23 $ — $ 12,589 U.S. government-sponsored agencies 202,486 1,817 1,637 202,666 Obligations of states and political subdivisions 319,940 24,419 — 344,359 Commercial mortgage-backed 44,433 1,692 17 46,108 Residential mortgage-backed 94,279 1,059 6,795 88,543 Other asset-backed 17,000 883 39 17,844 Corporate 439,513 12,992 3,589 448,916 Total fixed maturity securities 1,130,217 42,885 12,077 1,161,025 Equity securities: Common stocks: Financial services 24,557 9,731 333 33,955 Information technology 19,427 8,807 132 28,102 Healthcare 15,599 10,359 64 25,894 Consumer staples 11,136 7,090 26 18,200 Consumer discretionary 10,270 8,658 5 18,923 Energy 16,384 5,972 1,288 21,068 Industrials 11,525 8,902 11 20,416 Other 17,246 3,672 235 20,683 Non-redeemable preferred stocks 18,032 1,168 198 19,002 Total equity securities 144,176 64,359 2,292 206,243 Total securities available-for-sale $ 1,274,393 $ 107,244 $ 14,369 $ 1,367,268 The following tables set forth the estimated fair values and gross unrealized losses associated with investment securities that were in an unrealized loss position as of December 31, 2016 and 2015 , listed by length of time the securities were in an unrealized loss position. December 31, 2016 Less than twelve months Twelve months or longer Total ($ in thousands) Fair Unrealized Fair Unrealized Fair Unrealized Fixed maturity securities: U.S. treasury $ 7,830 $ 11 $ — $ — $ 7,830 $ 11 U.S. government-sponsored agencies 202,900 10,609 — — 202,900 10,609 Obligations of states and political subdivisions 43,777 940 — — 43,777 940 Commercial mortgage-backed 21,695 1,133 — — 21,695 1,133 Residential mortgage-backed 26,217 1,232 23,625 6,076 49,842 7,308 Other asset-backed 19,091 931 — — 19,091 931 Corporate 82,657 1,273 8,625 106 91,282 1,379 Total fixed maturity securities 404,167 16,129 32,250 6,182 436,417 22,311 Equity securities: Common stocks: Financial services 1,462 12 908 198 2,370 210 Information technology 1,947 29 — — 1,947 29 Healthcare 3,585 85 — — 3,585 85 Consumer staples 2,427 125 — — 2,427 125 Consumer discretionary 1,637 163 — — 1,637 163 Energy 1,621 33 1,188 45 2,809 78 Industrials 779 18 — — 779 18 Other 1,472 32 — — 1,472 32 Non-redeemable preferred stocks 3,356 44 1,877 123 5,233 167 Total equity securities 18,286 541 3,973 366 22,259 907 Total temporarily impaired securities $ 422,453 $ 16,670 $ 36,223 $ 6,548 $ 458,676 $ 23,218 December 31, 2015 Less than twelve months Twelve months or longer Total ($ in thousands) Fair Unrealized Fair Unrealized Fair Unrealized Fixed maturity securities: U.S. government-sponsored agencies $ 78,800 $ 1,228 $ 34,079 $ 409 $ 112,879 $ 1,637 Commercial mortgage-backed 6,807 17 — — 6,807 17 Residential mortgage-backed 22,028 1,694 22,781 5,101 44,809 6,795 Other asset-backed 6,013 39 — — 6,013 39 Corporate 101,088 2,683 14,212 906 115,300 3,589 Total fixed maturity securities 214,736 5,661 71,072 6,416 285,808 12,077 Equity securities: Common stocks: Financial services 6,387 333 — — 6,387 333 Information technology 1,316 132 — — 1,316 132 Healthcare 3,199 64 — — 3,199 64 Consumer staples 1,244 26 — — 1,244 26 Consumer discretionary 176 5 — — 176 5 Energy 8,233 1,272 116 16 8,349 1,288 Industrials 1,263 11 — — 1,263 11 Other 4,064 235 — — 4,064 235 Non-redeemable preferred stocks 2,450 53 1,855 145 4,305 198 Total equity securities 28,332 2,131 1,971 161 30,303 2,292 Total temporarily impaired securities $ 243,068 $ 7,792 $ 73,043 $ 6,577 $ 316,111 $ 14,369 The fair values of fixed maturity securities declined during 2016 primarily due to an increase in interest rates. Most of the securities that are in an unrealized loss position are considered investment grade by credit rating agencies. Because management does not intend to sell these securities, does not believe it will be required to sell these securities before recovery, and believes it will collect the amounts due on these securities, it was determined that these securities were not “other-than-temporarily” impaired at December 31, 2016 . No individual equity security accounted for a material amount of unrealized losses. Because the Company has the ability and intent to hold these securities for a reasonable amount of time to allow for recovery, it was determined that these securities were not “other-than-temporarily” impaired at December 31, 2016 . All of the Company’s preferred stock holdings that are in an unrealized loss position are perpetual preferred stocks. The Company evaluates these perpetual preferred stocks with unrealized losses for “other-than-temporary” impairment similar to fixed maturity securities since they have debt-like characteristics such as periodic cash flows in the form of dividends and call features, are rated by rating agencies and are priced like other long-term callable fixed maturity securities. There was no evidence of any credit deterioration in the issuers of the preferred stocks and the Company does not intend to sell these securities before recovery, nor does it believe it will be required to sell these securities before recovery; therefore, it was determined that these securities were not “other-than-temporarily” impaired at December 31, 2016 . The amortized cost and estimated fair values of fixed maturity securities at December 31, 2016 , by contractual maturity, are shown below. Expected maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations, with or without call or prepayment penalties. ($ in thousands) Amortized Estimated Securities available-for-sale: Due in one year or less $ 45,253 $ 45,945 Due after one year through five years 153,990 160,471 Due after five years through ten years 339,635 344,243 Due after ten years 507,687 512,355 Securities not due at a single maturity date 142,960 136,685 Totals $ 1,189,525 $ 1,199,699 A summary of realized investment gains and (losses) is as follows: Year ended December 31, ($ in thousands) 2016 2015 2014 Fixed maturity securities available-for-sale: Gross realized investment gains $ 2,054 $ 725 $ 979 Gross realized investment losses (2,829 ) (251 ) (92 ) "Other-than-temporary" impairments — — (1 ) Equity securities available-for-sale: Gross realized investment gains 15,078 12,741 8,913 Gross realized investment losses (2,675 ) (4,110 ) (1,727 ) "Other-than-temporary" impairments (1,055 ) (1,481 ) (877 ) Other long-term investments, net (6,499 ) (1,471 ) (2,846 ) Totals $ 4,074 $ 6,153 $ 4,349 Gains and losses realized on the disposition of investments are included in net income. The cost of investments sold is determined on the specific identification method using the highest cost basis first. The Company did not have any outstanding cumulative credit losses on fixed maturity securities that have been recognized in earnings from “other-than-temporary” impairments during any of the reported periods. The amounts reported as “other-than-temporary” impairments on equity securities do not include any individually significant items. The net realized investment losses recognized on other long-term investments primarily represent changes in the carrying value of a limited partnership that is used solely to support an equity tail-risk hedging strategy, but for 2016 also includes an "other-than-temporary" impairment loss of $209,000 on a new investment that conveys investment tax credits. A summary of net investment income is as follows: Year ended December 31, ($ in thousands) 2016 2015 2014 Interest on fixed maturity securities $ 41,499 $ 42,261 $ 41,932 Dividends on equity securities 6,922 5,617 6,007 Income on reverse repurchase agreements 236 117 — Interest on short-term investments 121 2 — Return on long-term investments 514 (461 ) 297 Total investment income 49,292 47,536 48,236 Securities litigation income 111 32 107 Investment expenses (1,913 ) (1,986 ) (1,878 ) Net investment income $ 47,490 $ 45,582 $ 46,465 A summary of net changes in unrealized holding gains (losses) on securities available-for-sale is as follows: Year ended December 31, ($ in thousands) 2016 2015 2014 Fixed maturity securities $ (20,634 ) $ (16,685 ) $ 29,081 Deferred income tax expense (benefit) (7,222 ) (5,840 ) 10,179 Total fixed maturity securities (13,412 ) (10,845 ) 18,902 Equity securities 4,293 (10,997 ) 17,051 Deferred income tax expense (benefit) 1,502 (3,849 ) 5,967 Total equity securities 2,791 (7,148 ) 11,084 Total available-for-sale securities $ (10,621 ) $ (17,993 ) $ 29,986

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Temporary differences between the consolidated financial statement carrying amount and tax basis of assets and liabilities that give rise to significant portions of the deferred income tax asset (liability) at December 31, 2016 and 2015 are as follows: December 31, ($ in thousands) 2016 2015 Loss reserve discounting $ 13,442 $ 13,929 Unearned premium reserve limitation 16,497 16,310 Other policyholders' funds payable 4,574 3,052 Other, net 2,561 1,730 Total deferred income tax asset 37,074 35,021 Net unrealized holding gains on investment securities (26,786 ) (32,506 ) Deferred policy acquisition costs (14,328 ) (14,252 ) Retirement benefits (3,510 ) (3,606 ) Other, net (3,771 ) (3,686 ) Total deferred income tax liability (48,395 ) (54,050 ) Net deferred income tax liability $ (11,321 ) $ (19,029 ) Based upon anticipated future taxable income and consideration of all other available evidence, management believes that it is “more likely than not” that the Company’s deferred income tax assets will be realized. The actual income tax expense for the years ended December 31, 2016 , 2015 and 2014 differed from the “expected” income tax expense for those years (computed by applying the United States federal corporate tax rate of 35 percent to income before income tax expense) as follows: Year ended December 31, ($ in thousands) 2016 2015 2014 Computed "expected" income tax expense $ 22,123 $ 25,079 $ 14,318 Increases (decreases) in tax resulting from: Tax-exempt interest income (2,803 ) (2,805 ) (3,285 ) Dividends received deduction (1,429 ) (1,136 ) (828 ) Proration of tax-exempt interest and dividends received deduction 635 591 617 Investment tax credits (1,546 ) — — Other, net 24 (235 ) 93 Total income tax expense $ 17,004 $ 21,494 $ 10,915 Comprehensive income tax expense included in the consolidated financial statements for the years ended December 31, 2016 , 2015 and 2014 is as follows: Year ended December 31, ($ in thousands) 2016 2015 2014 Income tax expense (benefit) on: Operations $ 17,004 $ 21,494 $ 10,915 Change in unrealized holding gains on investment securities (5,720 ) (9,689 ) 16,146 Change in funded status of retirement benefit plans: Pension plans 414 (1,748 ) (2,619 ) Postretirement benefit plans (1,345 ) (1,071 ) (1,330 ) Comprehensive income tax expense $ 10,353 $ 8,986 $ 23,112 The Company had no provision for uncertain income tax positions at December 31, 2016 or 2015 . The Company recognized $1,000 of interest income related to U.S. federal income taxes during 2014. The Company recognized no interest expense or other penalties related to U.S. federal or state income taxes during 2016 , 2015 or 2014 . It is the Company’s accounting policy to reflect income tax penalties as other expense, and interest as interest expense. The Company files a U.S. federal income tax return, along with various state income tax returns. The Company is no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2013.

SURPLUS NOTES

SURPLUS NOTES	12 Months Ended
	Dec. 31, 2016
SURPLUS NOTES [Abstract]
SURPLUS NOTES	SURPLUS NOTES The Company’s property and casualty insurance subsidiaries have $25.0 million of surplus notes issued to Employers Mutual. Effective February 1, 2013, the interest rate on the surplus notes was reduced to 1.35 percent . Reviews of the interest rate are conducted by the Inter-Company Committees of the boards of directors of the Company and Employers Mutual every five years , with the next review due in 2018. Payments of interest and repayments of principal can only be made out of the applicable subsidiary’s statutory surplus and are subject to prior approval by the insurance commissioner of the respective states of domicile. The surplus notes are subordinate and junior in right of payment to all obligations or liabilities of the applicable insurance subsidiaries. Total interest expense on these surplus notes was $337,000 in 2016 , 2015 and 2014 . At December 31, 2016 , the Company’s property and casualty insurance subsidiaries had received approval for the payment of the 2016 interest expense on the surplus notes.

EMPLOYEE RETIREMENT PLANS

EMPLOYEE RETIREMENT PLANS	12 Months Ended
	Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract]
EMPLOYEE RETIREMENT PLANS	EMPLOYEE RETIREMENT PLANS Employers Mutual has various employee benefit plans, including two defined benefit pension plans and two postretirement benefit plans that provide retiree healthcare and life insurance benefits. Employers Mutual’s pension plans include a qualified defined benefit pension plan and a non-qualified defined benefit supplemental pension plan. The qualified defined benefit plan covers substantially all of its employees. This plan is funded by employer contributions and provides benefits under two different formulas, depending on an employee’s age and date of service. Benefits generally vest after three years of service or the attainment of 55 years of age. It is Employers Mutual’s funding policy to make contributions sufficient to be in compliance with minimum regulatory funding requirements plus additional amounts as determined by management. Employers Mutual’s non-qualified defined benefit supplemental pension plan provides retirement benefits for a select group of management and highly-compensated employees. This plan enables select employees to receive retirement benefits without the limit on compensation imposed on qualified defined benefit pension plans by the Internal Revenue Service (IRS) and to recognize compensation that has been deferred in the determination of retirement benefits. The plan is unfunded and benefits generally vest after three years of service. Employers Mutual also offers postretirement benefit plans which provide certain health care and life insurance benefits for retired employees. Substantially all of its employees may become eligible for those benefits if they reach normal retirement age and have attained the required length of service while working for Employers Mutual. Employers Mutual has a Health Reimbursement Arrangement (HRA) that is available to participants. Under the HRA, Employers Mutual reimburses participants, up to a pre-determined maximum, for amounts expended to enroll in publicly available health care plans and/or pay for qualifying out-of-pocket health care costs. The obligations of the HRA are based on the total amount of reimbursements expected to be made by Employers Mutual over the lives of the participants, rather than the total amount of medical benefits expected to be paid over the participants’ lives. Therefore, the obligations of the HRA are not impacted by changes in the cost of health care. The life insurance plan is noncontributory. The benefits provided under both plans are subject to change. Employers Mutual maintains a Voluntary Employee Beneficiary Association (VEBA) trust that has historically been used to accumulate funds for the payment of postretirement health care and life insurance benefits. Contributions to the VEBA trust have been used to fund the projected postretirement benefit obligation, as well as pay benefits. Given the overfunded position of the postretirement benefit plans, contributions to the VEBA trust are not anticipated for the foreseeable future. The following table sets forth the funded status of Employers Mutual’s pension and postretirement benefit plans as of December 31, 2016 and 2015 , based upon measurement dates of December 31, 2016 and 2015 , respectively. Pension plans Postretirement benefit plans ($ in thousands) 2016 2015 2016 2015 Change in projected benefit obligation: Benefit obligation at beginning of year $ 269,904 $ 267,129 $ 51,449 $ 54,503 Service cost 14,432 13,962 1,273 1,411 Interest cost 10,161 9,311 2,215 2,148 Actuarial (gain) loss 5,361 (1,661 ) 357 (5,895 ) Benefits paid (15,664 ) (18,837 ) (2,377 ) (2,185 ) Medicare subsidy reimbursements — — 553 — Plan amendments — — 2,181 1,467 Projected benefit obligation at end of year 284,194 269,904 55,651 51,449 Change in plan assets: Fair value of plan assets at beginning of year 283,231 297,848 66,320 69,290 Actual return on plan assets 23,081 (591 ) 3,866 (785 ) Employer contributions 10,267 4,811 — — Benefits paid (15,664 ) (18,837 ) (2,377 ) (2,185 ) Fair value of plan assets at end of year 300,915 283,231 67,809 66,320 Funded status $ 16,721 $ 13,327 $ 12,158 $ 14,871 The following tables set forth the amounts recognized in the Company’s financial statements as a result of the property and casualty insurance subsidiaries’ aggregate 30 percent participation in the pooling agreement and, prior to 2016, amounts allocated to the reinsurance subsidiary. Amounts recognized in the Company’s consolidated balance sheets: Pension plans Postretirement benefit plans ($ in thousands) 2016 2015 2016 2015 Assets: Prepaid pension and postretirement benefits $ 9,065 $ 8,132 $ 3,249 $ 4,001 Liability: Pension and postretirement benefits (4,097 ) (4,299 ) — — Net amount recognized $ 4,968 $ 3,833 $ 3,249 $ 4,001 Amounts recognized in the Company’s consolidated balance sheets under the caption “accumulated other comprehensive income”, before deferred income taxes: Pension plans Postretirement benefit plans ($ in thousands) 2016 2015 2016 2015 Net actuarial loss $ (18,927 ) $ (20,101 ) $ (6,147 ) $ (6,523 ) Prior service (cost) credit (6 ) (15 ) 19,441 23,662 Net amount recognized $ (18,933 ) $ (20,116 ) $ 13,294 $ 17,139 During 2017 , the Company will amortize $1.1 million of net actuarial loss and $6,000 of prior service cost associated with the pension plans into net periodic benefit cost. In addition, the Company will amortize $381,000 of net actuarial loss and $3.2 million of prior service credit associated with the postretirement benefit plans into net periodic postretirement benefit income in 2017 . Amounts recognized in the Company’s consolidated statements of comprehensive income, before deferred income taxes: Pension plans Postretirement benefit plans ($ in thousands) 2016 2015 2016 2015 Net actuarial gain (loss) $ 1,174 $ (5,004 ) $ 376 $ 735 Prior service (cost) credit 9 10 (4,221 ) (3,796 ) Net amount recognized $ 1,183 $ (4,994 ) $ (3,845 ) $ (3,061 ) The following table sets forth the projected benefit obligation, accumulated benefit obligation and fair value of plan assets of Employers Mutual’s non-qualified pension plan. The amounts related to the qualified pension plan are not included since the plan assets exceeded the accumulated benefit obligation. Year ended December 31, ($ in thousands) 2016 2015 Projected benefit obligation $ 13,656 $ 13,505 Accumulated benefit obligation 12,182 12,405 Fair value of plan assets — — The components of net periodic benefit cost (income) for Employers Mutual’s pension and postretirement benefit plans is as follows: Year ended December 31, ($ in thousands) 2016 2015 2014 Pension plans: Service cost $ 14,432 $ 13,962 $ 12,863 Interest cost 10,161 9,311 9,664 Expected return on plan assets (19,361 ) (20,298 ) (20,733 ) Amortization of net actuarial loss 4,311 2,710 366 Amortization of prior service cost 31 31 31 Net periodic pension benefit cost $ 9,574 $ 5,716 $ 2,191 Postretirement benefit plans: Service cost $ 1,273 $ 1,411 $ 1,260 Interest cost 2,215 2,148 2,254 Expected return on plan assets (4,224 ) (4,416 ) (4,396 ) Amortization of net actuarial loss 1,494 1,745 1,651 Amortization of prior service credit (11,338 ) (11,466 ) (11,466 ) Net periodic postretirement benefit income $ (10,580 ) $ (10,578 ) $ (10,697 ) The net periodic postretirement benefit income recognized on Employers Mutual's postretirement benefit plans is due to a plan amendment that was announced in the fourth quarter of 2013. This plan amendment generated a large prior service credit that is being amortized into net periodic benefit cost over a period of 10 years . Net periodic pension benefit cost allocated to the Company amounted to $2.9 million , $1.8 million and $680,000 for the years ended December 31, 2016 , 2015 and 2014 , respectively. Net periodic postretirement benefit income allocated to the Company for the years ended December 31, 2016 , 2015 and 2014 amounted to $3.0 million , $3.0 million , and $3.1 million , respectively. The weighted-average assumptions used to measure the benefit obligations are as follows: Year ended December 31, 2016 2015 Pension plans: Discount rate 4.07 % 3.90 % Rate of compensation increase: Qualified pension plan 5.07 % 5.07 % Non-qualified pension plan 4.53 % 4.56 % Postretirement benefit plans: Discount rate 4.21 % 4.42 % The weighted-average assumptions used to measure the net periodic benefit costs are as follows: Year ended December 31, 2016 2015 2014 Pension plans: Discount rate 3.90 % 3.57 % 4.17 % Expected long-term rate of return on plan assets 7.00 % 7.00 % 7.25 % Rate of compensation increase: Qualified pension plan 5.07 % 4.73 % 4.73 % Non-qualified pension plan 4.56 % 4.68 % 4.68 % Postretirement benefit plans: Discount rate 4.42 % 4.04 % 4.71 % Expected long-term rate of return on plan assets 6.50 % 6.50 % 6.75 % The expected long-term rates of return on plan assets were developed considering actual historical results, current and expected market conditions, plan asset mix and management’s investment strategy. The following benefit payments, which reflect expected future service, are expected to be paid from the plans over the next ten years: ($ in thousands) Pension benefits Postretirement benefits 2017 $ 19,120 $ 2,959 2018 20,282 3,197 2019 21,615 3,352 2020 22,434 3,441 2021 20,233 3,497 2022 - 2026 116,612 17,909 The Company manages its VEBA trust assets internally. Assets contained in the VEBA trust to fund Employers Mutual’s postretirement benefit obligations are currently invested in universal life insurance policies (issued by EMC National Life Company, an affiliate of Employers Mutual), mutual funds and an exchange-traded fund (ETF). The mutual funds are fixed income, international equity and domestic equity funds. The ETF is an emerging markets fund. See note 8 for a discussion on fair value measurement. Following is a brief description of the various pricing techniques used for the asset classes of Employers Mutual’s VEBA trust. • Money Market Fund: Valued at amortized cost, which approximates fair value. Under this method, investments purchased at a discount or premium are valued by accreting or amortizing the difference between the original purchase price and maturity value of the issue over the period to maturity. The net asset value of each share held by the trust at year-end was $1.00 . • Mutual Funds: Valued at the net asset value of shares held by the trust at year-end. For purposes of calculating the net asset value, portfolio securities and other assets for which market quotes are readily available are valued at fair value. Fair value is generally determined on the basis of last reported sales prices, or if no sales are reported, based on quotes obtained from a quotation reporting system, established market makers, or independent pricing services. • ETF: Valued at the closing price from the applicable exchange. • Life Insurance Contract: Valued at the cash surrender value, which approximates fair value. The fair values of the assets held in Employers Mutual’s VEBA trust are as follows: December 31, 2016 Fair value measurements using ($ in thousands) Total Quoted Significant Significant Money market fund $ 1,485 $ 1,485 $ — $ — Emerging markets ETF 3,743 3,743 — — Mutual funds 47,916 47,916 — — Life insurance contracts 14,159 — — 14,159 Cash 506 506 — — Total benefit plan assets $ 67,809 $ 53,650 $ — $ 14,159 December 31, 2015 Fair value measurements using ($ in thousands) Total Quoted Significant Significant Money market fund $ 2,709 $ 2,709 $ — $ — Emerging markets ETF 3,422 3,422 — — Mutual funds 46,397 46,397 — — Life insurance contracts 13,792 — — 13,792 Total benefit plan assets $ 66,320 $ 52,528 $ — $ 13,792 Presented below is a reconciliation of the assets measured at fair value using significant unobservable inputs (Level 3) for the years ended December 31, 2016 and 2015 . Fair value measurements Life insurance contracts ($ in thousands) 2016 2015 Balance at beginning of year $ 13,792 $ 13,408 Actual return on plan assets: Increase in cash surrender value of life insurance contracts 367 384 Balance at end of year $ 14,159 $ 13,792 Employers Mutual uses Global Portfolio Strategies, Inc. to advise on the asset allocation strategy for its qualified pension plan. The asset allocation strategy and process of Global Portfolio Strategies, Inc. uses a diversified allocation of equity, debt and real estate exposures that is customized to the plan’s payment risk and return targets. Global Portfolio Strategies, Inc. reviews the plan’s assets and liabilities in relation to expectations of long-term market performance and liability development to determine the appropriate asset allocation. The data for the contributions and emerging liabilities is provided from the plan’s actuarial valuation, while the current asset and monthly benefit payment data is provided by the plan record keeper. Following is a brief description of the pricing techniques used for the asset classes of Employers Mutual’s qualified pension plan. • Pooled Separate Accounts: Each of the funds held by the Plan is in a pooled or commingled investment vehicle that is maintained by the fund sponsor, each with many investors. The Plan asset is represented by a “unit of account” and a per unit value, whose value is the accumulated value of the underlying investments less liabilities. The sponsor of the fund specifies the source(s) used for the underlying investment asset prices and the protocol used to value each fund. In accordance with ASU 2015-07, a fair value hierarchy table is not included here since all of the Plan's investments are measured at fair value using the net asset value per share (or its equivalent) practical expedient, which are not classified in the fair value hierarchy. Presented below are the fair values of assets held in Employers Mutual's defined benefit retirement plan: December 31, ($ in thousands) 2016 2015 Pooled separate accounts $ 300,915 $ 283,231 Total benefit plan assets $ 300,915 $ 283,231 Employers Mutual plans to contribute approximately $9.0 million to the pension plan in 2017 . No contributions are expected to be made to the VEBA trust in 2017 . The Company participates in other benefit plans sponsored by Employers Mutual, including its 401(k) Plan, Board and Executive Non-Qualified Excess Plans and Defined Contribution Supplemental Executive Retirement Plan. The Company’s share of expenses for these plans amounted to $2.7 million , $2.5 million and $1.7 million in 2016 , 2015 and 2014 , respectively. Note that the amount for 2016 includes an allocation of retirement benefit expenses to the Company's reinsurance subsidiary(portion of the service cost components of the qualified and non-qualified pension plans and the postretirement benefits plans). In prior years the Company's reinsurance subsidiary was allocated a portion of all activities of these plans (including the balance sheet amounts) which are included in the relevant tables and disclosures contained in this footnote.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION The Company has no stock-based compensation plans of its own; however, Employers Mutual has several stock plans which utilize the common stock of the Company. Employers Mutual can provide the common stock required under its plans by: 1) using shares of common stock that it currently owns; 2) purchasing common stock in the open market; or 3) directly purchasing common stock from the Company at the current fair value. Employers Mutual's current practice is to purchase common stock from the Company for use in all of its stock plans (including its non-employee director stock purchase plan and its employee stock purchase plan). Stock Plans Employers Mutual currently maintains two separate stock plans for the benefit of officers and key employees of Employers Mutual and its subsidiaries. A total of 2,250,000 shares of the Company’s common stock have been reserved for issuance under the 2003 Employers Mutual Casualty Company Incentive Stock Option Plan (2003 Plan) and a total of 3,000,000 shares have been reserved for issuance under the 2007 Employers Mutual Casualty Company Stock Incentive Plan (2007 Plan). During 2016, the compensation committee of Employers Mutual and the Corporate Governance and Nominating Committee of the Company approved the issuance of restricted stock awards to the non-employee directors of the Company under the 2007 Plan. The 2003 Plan permitted the issuance of incentive stock options only, while the 2007 Plan permits the issuance of performance shares, performance units, and other stock-based awards, in addition to qualified (incentive) and non-qualified stock options, stock appreciation rights, restricted stock and restricted stock units. Both plans provide for a ten -year time limit for granting awards. No additional options can be granted under the 2003 Plan due to the expiration of the term of the plan. Options granted under the plans generally have a vesting period of five years , with options becoming exercisable in equal annual cumulative increments commencing on the first anniversary of the option grant. Option prices cannot be less than the fair value of the common stock on the date of grant. Restricted stock awards granted under the 2007 Plan generally have a vesting period of four years , with shares vesting in equal annual cumulative increments commencing on the first anniversary of the grant. With the exception of death or permanent disability, any unvested shares of restricted stock are forfeited on termination of employment, including retirement. Holders of unvested shares of restricted stock receive compensation income equal to the amount of any dividends declared on the common stock. During 2016, 2,000 shares of restricted stock were granted to non-employee directors of the Company. These shares of restricted stock vest over a period of three years , or upon a director reaching 75 years of age while an active director. The Senior Executive Compensation Committee of Employers Mutual’s Board of Directors grants the awards and is the administrator of the plans. The Company’s Compensation Committee must consider and approve all awards granted to the Company’s executive officers. Awards granted to directors are approved by the Company's Corporate Governance and Nominating Committee. The Company recognized compensation expense from these plans of $788,000 ( $512,000 net of tax), $500,000 ( $325,000 net of tax) and $357,000 ( $233,000 net of tax) in 2016 , 2015 and 2014 , respectively. Due to the historically small number of forfeitures, the Company has elected to recognize the reduction to compensation expense from forfeitures as they occur. A summary of the stock option activity under Employers Mutual’s stock plans for 2016 , 2015 and 2014 is as follows: Year ended December 31, 2016 2015 2014 Number Weighted- Number Weighted- Number Weighted- Outstanding, beginning of year 1,006,171 $ 14.92 1,351,802 $ 14.89 1,702,938 $ 14.78 Exercised (321,312 ) 15.31 (323,486 ) 14.86 (300,479 ) 14.24 Expired (34,947 ) 16.32 (20,850 ) 14.11 (34,421 ) 15.01 Forfeited (900 ) 13.99 (1,295 ) 14.68 (16,236 ) 15.29 Outstanding, end of year 649,012 $ 14.65 1,006,171 $ 14.92 1,351,802 $ 14.89 Exercisable, end of year 593,224 $ 14.72 824,365 $ 14.95 963,831 $ 14.94 At December 31, 2016 , the Company’s portion of the unrecognized compensation cost associated with option awards issued under Employers Mutual’s stock plans that are not currently vested was $7,000 , with a 0.17 year weighted-average period over which the compensation expense is expected to be recognized. The average of the high and low trading prices of the Company's stock on the date of grant is used to determine the fair value of the restricted stock awards. At December 31, 2016 , the Company’s portion of the unrecognized compensation cost associated with restricted stock awards issued under the 2007 Plan that are not currently vested was $1.1 million with a 2.33 year weighted-average period over which the compensation expense is expected to be recognized. A summary of restricted stock activity under 2007 Plan for 2016 , 2015 and 2014 is as follows: Year ended December 31, 2016 2015 2014 Number Weighted- Number Weighted- Number Weighted- Non-vested, beginning of year 216,944 $ 20.40 155,864 $ 19.21 85,002 $ 17.27 Granted 118,588 24.56 117,146 21.36 94,146 20.49 Vested (69,057 ) 19.98 (40,941 ) 18.99 (21,223 ) 17.27 Forfeited (32,194 ) 22.73 (15,125 ) 19.35 (2,061 ) 17.74 Non-vested, end of year 234,281 $ 22.31 216,944 $ 20.40 155,864 $ 19.21 The Company’s portion of the total intrinsic value of options exercised under Employers Mutual’s stock plans was $1.1 million , $770,000 and $606,000 in 2016 , 2015 and 2014 , respectively. Under the terms of the pooling and quota share agreements, these amounts were paid to Employers Mutual. The Company receives the full fair value, as of the exercise date, for all shares issued in connection with option exercises. The Company also receives the full fair value, as of the grant date, for all shares issued in connection with the grant of restricted stock awards. The Company's portion of the total fair value of restricted stock awards that vested was $414,000 , $233,000 and $110,000 in 2016 , 2015 and 2014 , respectively. Additional information relating to options outstanding and options vested (exercisable) at December 31, 2016 is as follows: December 31, 2016 ($ in thousands, except share and per share amounts) Number of options Weighted-average exercise price Aggregate intrinsic value Weighted-average remaining term Options outstanding 649,012 $ 14.65 $ 9,691 3.33 Options exercisable 593,224 $ 14.72 $ 8,821 3.16 The 2003 Plan does not generally generate income tax deductions for the Company because only incentive stock options could be issued under the plan. The Company has recorded a deferred income tax benefit for a portion of the compensation expense associated with the March 2008 grant and for all subsequent grants (all made under the 2007 Plan) because non-qualified options and restricted stock awards were issued. The Company’s portion of the current income tax deduction realized from exercises of non-qualified stock options was $284,000 , $121,000 and $152,000 in 2016 , 2015 and 2014 , respectively. These actual deductions are generally in excess of the deferred tax benefits recorded in conjunction with the compensation expense (referred to as excess tax benefits), which reduce income tax expense (prior to 2016 were recorded to additional paid in capital). The income tax benefit that results from disqualifying dispositions of stock purchased through the exercise of incentive stock options is deemed immaterial. Employee Stock Purchase Plan On May 30, 2008, the Company registered 750,000 shares of the Company’s common stock for use in the Employers Mutual Casualty Company 2008 Employee Stock Purchase Plan. All employees are eligible to participate in the plan. An employee may participate in the plan by delivering, during the first twenty days of the calendar month preceding the first day of an election period, a payroll deduction authorization to the plan administrator; or making a cash contribution (employees designated as “Insiders” are required to give six months advance notice prior to participating in the plan). Participants pay 85 percent of the fair market value of the stock on the date of purchase. The plan is administered by the Board of Directors of Employers Mutual, which has the right to amend or terminate the plan at any time; however, no such amendment or termination shall adversely affect the rights and privileges of participants. Expenses allocated to the Company in connection with this plan totaled $78,000 , $59,000 and $35,000 in 2016 , 2015 and 2014 , respectively. During 2016 , shares were purchased under the plan at prices ranging from $21.78 to $23.42 . Activity under the plan was as follows: Year ended December 31, 2016 2015 2014 Shares available for purchase, beginning of year 414,883 471,459 508,749 Shares purchased under the plan (65,479 ) (56,576 ) (37,290 ) Shares available for purchase, end of year 349,404 414,883 471,459 Non-Employee Director Stock Purchase Plan On March 14, 2013, the Company registered 300,000 shares of the Company’s common stock for issuance under the 2013 Employers Mutual Casualty Company Non-Employee Director Stock Purchase Plan. All non-employee directors of Employers Mutual and its subsidiaries and affiliates, as well as non-employee directors of the Company, are eligible to participate in the plan. Each eligible director can purchase shares of common stock at 75 percent of the fair value of the stock on the exercise date in an amount equal to a minimum of 25 percent and a maximum of 100 percent of their annual cash retainer. The plan will continue through the period of the 2023 annual meetings. The plan is administered by the Corporate Governance and Nominating Committee of the Board of Directors of Employers Mutual. The Board may amend or terminate the plan at any time; however, no such amendment or termination shall adversely affect the rights and privileges of the participants. Expenses allocated to the Company in connection with this plan totaled $84,000 , $62,000 and $49,000 in 2016 , 2015 and 2014 , respectively. During 2016 , shares were purchased under the plan at prices ranging from $18.26 to $20.99 . Activity under the plan was as follows: Year ended December 31, 2016 2015 2014 Shares available for purchase, beginning of year 264,446 279,809 294,248 Shares purchased under the plan (14,603 ) (15,363 ) (14,439 ) Shares available for purchase, end of year 249,843 264,446 279,809 Dividend Reinvestment Plan The Company maintains a dividend reinvestment and common stock purchase plan (the “Plan”) which provides stockholders with the option of reinvesting cash dividends in additional shares of the Company’s common stock. Participants can also purchase additional shares of common stock without incurring broker commissions by making optional cash contributions to the plan, and sell shares of common stock through the plan. Employers Mutual did not participate in this plan in 2016 , 2015 or 2014 . Activity under the plan was as follows: Year ended December 31, 2016 2015 2014 Shares available for purchase, beginning of year 976,697 982,227 988,436 Shares purchased under the plan (5,475 ) (5,530 ) (6,209 ) Shares available for purchase, end of year 971,222 976,697 982,227 Lowest purchase price $ 22.09 $ 21.02 $ 18.69 Highest purchase price $ 30.50 $ 26.43 $ 23.59

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME	12 Months Ended
	Dec. 31, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME	ACCUMULATED OTHER COMPREHENSIVE INCOME The Company has available-for-sale securities and receives an allocation of the actuarial losses and net prior service credits associated with Employers Mutual’s pension and postretirement benefit plans, both of which generate accumulated other comprehensive income (loss) amounts. The following table reconciles, by component, the beginning and ending balances of accumulated other comprehensive income, net of tax. Accumulated other comprehensive income by component ($ in thousands) Unrealized Unrecognized Total Balance at December 31, 2014 $ 78,362 $ 3,300 $ 81,662 Other comprehensive loss before reclassifications (13,037 ) (3,949 ) (16,986 ) Amounts reclassified from accumulated other comprehensive income (4,956 ) (1,287 ) (6,243 ) Other comprehensive loss (17,993 ) (5,236 ) (23,229 ) Balance at December 31, 2015 60,369 (1,936 ) 58,433 Other comprehensive loss before reclassifications (3,885 ) (881 ) (4,766 ) Amounts reclassified from accumulated other comprehensive income (6,736 ) (850 ) (7,586 ) Other comprehensive loss (10,621 ) (1,731 ) (12,352 ) Balance at December 31, 2016 $ 49,748 $ (3,667 ) $ 46,081 The following tables display amounts reclassified out of accumulated other comprehensive income and into net income during the three years ended December 31, 2016 . ($ in thousands) Amounts reclassified from accumulated other comprehensive income Accumulated other comprehensive income components Year ended December 31, 2016 Affected line item in the consolidated statements of income Unrealized gains on investments: Reclassification adjustment for realized investment gains included in net income $ 10,364 Net realized investment gains Deferred income tax expense (3,628 ) Income tax expense, current Net reclassification adjustment 6,736 Unrecognized pension and postretirement benefit obligations: Reclassification adjustment for amounts amortized into net periodic pension and postretirement benefit income: Net actuarial loss (2,383 ) (1) Prior service credit 3,690 (1) Total before tax 1,307 Deferred income tax expense (457 ) Income tax expense, current Net reclassification adjustment 850 Total reclassification adjustment $ 7,586 (1) These reclassified components of accumulated other comprehensive income are included in the computation of net periodic pension and postretirement benefit income (see note 12, Employee Retirement Plans, for additional details). ($ in thousands) Amounts reclassified from accumulated other comprehensive income Accumulated other comprehensive income components Year ended December 31, 2015 Affected line item in the consolidated statements of income Unrealized gains on investments: Reclassification adjustment for realized investment gains included in net income $ 7,624 Net realized investment gains Deferred income tax expense (2,668 ) Income tax expense, current Net reclassification adjustment 4,956 Unrecognized pension and postretirement benefit obligations: Reclassification adjustment for amounts amortized into net periodic pension and postretirement benefit income: Net actuarial loss (1,327 ) (1) Prior service credit 3,307 (1) Total before tax 1,980 Deferred income tax expense (693 ) Income tax expense, current Net reclassification adjustment 1,287 Total reclassification adjustment $ 6,243 (1) These reclassified components of accumulated other comprehensive income are included in the computation of net periodic pension and postretirement benefit income (see note 12, Employee Retirement Plans, for additional details). ($ in thousands) Amounts reclassified from accumulated other comprehensive income Accumulated other comprehensive income components Year ended December 31, 2014 Affected line item in the consolidated statements of income Unrealized gains on investments: Reclassification adjustment for realized investment gains included in net income $ 7,195 Net realized investment gains Deferred income tax expense (2,518 ) Income tax expense, current Net reclassification adjustment 4,677 Unrecognized pension and postretirement benefit obligations: Reclassification adjustment for amounts amortized into net periodic pension and postretirement benefit income: Net actuarial loss (578 ) (1) Prior service credit 3,307 (1) Total before tax 2,729 Deferred income tax expense (955 ) Income tax expense, current Net reclassification adjustment 1,774 Total reclassification adjustment $ 6,451 (1) These reclassified components of accumulated other comprehensive income are included in the computation of net periodic pension and postretirement benefit income (see note 12, Employee Retirement Plans, for additional details).

STOCK REPURCHASE PROGRAMS

STOCK REPURCHASE PROGRAMS	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
STOCK REPURCHASE PROGRAMS	STOCK REPURCHASE PROGRAMS Stock Repurchase Plans On November 3, 2011, the Company’s Board of Directors authorized a $15.0 million stock repurchase program. This program does not have an expiration date. The timing and terms of the purchases are determined by management based on board approved parameters and market conditions, and are conducted in accordance with the applicable rules of the Securities and Exchange Commission. Common stock repurchased under this program will be retired by the Company. The Company repurchased 17,300 shares of its common stock at an average cost of $22.14 during 2016 . No other purchases have been made under this program. Stock Purchase Plan During the second quarter of 2005, Employers Mutual initiated a $15.0 million stock purchase program under which Employers Mutual may purchase shares of the Company’s common stock in the open market. This purchase program does not have an expiration date; however, this program is currently dormant and will remain so while the Company’s repurchase program is in effect. The timing and terms of the purchases are determined by management based on market conditions and are conducted in accordance with the applicable rules of the Securities and Exchange Commission. No purchases were made during 2016 , 2015 and 2014 . As of December 31, 2016 , $4.5 million remained available under this plan for additional purchases.

LEASES, COMMITMENTS AND CONTING

LEASES, COMMITMENTS AND CONTINGENT LIABILITIES	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
LEASES, COMMITMENTS AND CONTINGENT LIABILITIES	LEASES, COMMITMENTS AND CONTINGENT LIABILITIES One of the Company’s property and casualty insurance subsidiaries leases office facilities in Bismarck, North Dakota with lease terms expiring in 2024 . Employers Mutual has entered into various leases for branch and service office facilities with lease terms expiring through 2026 . All of these lease costs are included as expenses under the pooling agreement. The following table reflects the Company's share of lease commitments as of December 31, 2016 . Payments due by period ($ in thousands) Total Less than 1 - 3 4 - 5 More than Lease commitments Real estate operating leases $ 2,572 $ 391 $ 844 $ 665 $ 672 The participants in the pooling agreement are subject to guaranty fund assessments by states in which they write business. Guaranty fund assessments are used by states to pay policyholder liabilities of insolvent insurers domiciled in those states. Many states allow assessments to be recovered through premium tax offsets. The Company has accrued estimated guaranty fund assessments of $851,000 and $912,000 as of December 31, 2016 and 2015 , respectively. Premium tax offsets of $1.0 million and $1.1 million , which are related to prior guarantee fund payments and current assessments, have been accrued as of December 31, 2016 and 2015 , respectively. The guaranty fund assessments are expected to be paid over the next two years and the premium tax offsets are expected to be realized within ten years of the payments. The participants in the pooling agreement are also subject to second-injury fund assessments, which are designed to encourage employers to employ workers with pre-existing disabilities. The Company has accrued estimated second-injury fund assessments of $1.9 million and $1.9 million as of December 31, 2016 and 2015 , respectively. The second-injury fund assessment accruals are based on projected loss payments. The periods over which the assessments will be paid is not known. The participants in the pooling agreement have purchased annuities from life insurance companies, under which the claimant is payee, to fund future payments that are fixed pursuant to specific claim settlement provisions. The Company’s share of case loss reserves eliminated by the purchase of those annuities was $110,000 at December 31, 2016 . The Company had a contingent liability for the aggregate guaranteed amount of the annuities of $183,000 at December 31, 2016 should the issuers of those annuities fail to perform. The probability of a material loss due to failure of performance by the issuers of these annuities is considered remote. The Company and Employers Mutual and its other subsidiaries are parties to numerous lawsuits arising in the normal course of the insurance business. The Company believes that the resolution of these lawsuits will not have a material adverse effect on its financial condition or its results of operations. The companies involved have established reserves which are believed adequate to cover any potential liabilities arising out of all such pending or threatened proceedings.

UNAUDITED INTERIM FINANCIAL INF

UNAUDITED INTERIM FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
UNAUDITED INTERIM FINANCIAL INFORMATION	UNAUDITED INTERIM FINANCIAL INFORMATION Three months ended, ($ in thousands, except per share amounts) March 31 June 30 September 30 December 31 2016 Total revenues $ 153,871 $ 160,336 $ 162,378 $ 168,398 Income before income tax expense $ 20,877 $ 8,087 $ 5,047 $ 29,196 Income tax expense 6,223 1,959 918 7,904 Net income $ 14,654 $ 6,128 $ 4,129 $ 21,292 Net income per common share - basic and diluted 1 $ 0.70 $ 0.29 $ 0.20 $ 1.01 Three months ended, ($ in thousands, except per share amounts) March 31 June 30 September 30 December 31 2015 Total revenues $ 152,335 $ 158,808 $ 165,104 $ 147,479 Income before income tax expense $ 29,937 $ 11,875 $ 15,921 $ 13,923 Income tax expense 9,607 3,127 4,732 4,028 Net income $ 20,330 $ 8,748 $ 11,189 $ 9,895 Net income per common share - basic and diluted 1 $ 1.00 $ 0.42 $ 0.54 $ 0.48 1 Since the weighted-average number of shares outstanding for the quarters are calculated independently of the weighted-average number of shares outstanding for the year, quarterly net income per share may not total to annual net income per share.

Schedule I - Summary of Investm

Schedule I - Summary of Investments-Other than Investments in Related Parties	12 Months Ended
	Dec. 31, 2016
Summary of Investments, Other than Investments in Related Parties [Abstract]
Schedule I - Summary of Investments-Other than Investments in Related Parties	EMC INSURANCE GROUP INC. AND SUBSIDIARIES Schedule I – Summary of Investments- Other than Investment in Related Parties December 31, 2016 ($ in thousands) Type of investment Cost Fair value Amount at which shown in the balance sheet Securities available-for-sale: Fixed maturity securities: U.S. treasury $ 7,841 $ 7,830 $ 7,830 U.S. government-sponsored agencies 249,495 239,197 239,197 Obligations of states and political subdivisions 319,663 335,757 335,757 Commercial mortgage-backed 37,964 37,572 37,572 Residential mortgage-backed 102,307 96,434 96,434 Other asset-backed 26,592 26,393 26,393 Corporate 445,663 456,516 456,516 Total fixed maturity securities 1,189,525 1,199,699 1,199,699 Equity securities: Common stocks: Financial services 22,922 35,122 35,122 Information technology 19,832 30,542 30,542 Healthcare 16,092 24,707 24,707 Consumer staples 13,438 19,100 19,100 Consumer discretionary 14,812 22,321 22,321 Energy 14,276 19,071 19,071 Industrials 13,005 24,245 24,245 Other 13,071 18,384 18,384 Non-redeemable preferred stocks 20,031 20,347 20,347 Total equity securities 147,479 213,839 213,839 Other long-term investments 12,506 12,506 12,506 Short-term investments 39,670 39,670 39,670 Total investments $ 1,389,180 $ 1,465,714 $ 1,465,714

Schedule II - Condensed Financi

Schedule II - Condensed Financial Information of Registrant	12 Months Ended
	Dec. 31, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule II - Condensed Financial Information of Registrant	EMC INSURANCE GROUP INC. AND SUBSIDIARIES Schedule II – Condensed Financial Information of Registrant Condensed Balance Sheets December 31, ($ in thousands, except share and per share amounts) 2016 2015 ASSETS Investments: Common stock of subsidiaries (equity method) $ 540,249 $ 514,309 Equity securities available-for-sale, at fair value (cost $2,000 and $0) 2,000 — Short-term investments 10,874 9,761 Total investments 553,123 524,070 Cash 184 136 Accrued investment income 3 — Prepaid assets 154 95 Accounts receivable — 58 Income taxes recoverable 700 683 Total assets $ 554,164 $ 525,042 LIABILITIES Accounts payable $ 46 $ 87 Amounts due affiliate to settle inter-company transaction balances 740 17 Deferred income taxes 36 — Total liabilities 822 104 STOCKHOLDERS' EQUITY Common stock, $1 par value, authorized 30,000,000 shares; issued and outstanding, 21,222,535 shares in 2016 and 20,780,439 shares in 2015 21,223 20,781 Additional paid-in capital 119,054 108,747 Accumulated other comprehensive income 46,081 58,433 Retained earnings 366,984 336,977 Total stockholders' equity 553,342 524,938 Total liabilities and stockholders' equity $ 554,164 $ 525,042 All affiliated balances presented above are the result of related party transactions with Employers Mutual. EMC INSURANCE GROUP INC. AND SUBSIDIARIES Schedule II – Condensed Financial Information of Registrant, Continued Condensed Statements of Income Year ended December 31, ($ in thousands) 2016 2015 2014 REVENUES Dividends received from subsidiaries $ 9,707 $ 9,180 $ 378 Investment income (loss) 13 (9 ) (12 ) Total revenues 9,720 9,171 366 Operating expenses (affiliated $1,139, $1,074 and $777) 2,006 1,942 1,584 Income (loss) before income tax benefit and equity in undistributed net income of subsidiaries 7,714 7,229 (1,218 ) Income tax benefit (698 ) (682 ) (558 ) Income (loss) before equity in undistributed net income of subsidiaries 8,412 7,911 (660 ) Equity in undistributed net income of subsidiaries 37,791 42,251 30,652 Net income $ 46,203 $ 50,162 $ 29,992 All affiliated balances presented above are the result of related party transactions with Employers Mutual. EMC INSURANCE GROUP INC. AND SUBSIDIARIES Schedule II – Condensed Financial Information of Registrant, Continued Condensed Statements of Comprehensive Income Year ended December 31, ($ in thousands) 2016 2015 2014 Net income $ 46,203 $ 50,162 $ 29,992 OTHER COMPREHENSIVE INCOME (LOSS) Unrealized holding gains (losses) on investment securities, net of deferred income taxes (3,885 ) (13,037 ) 34,663 Reclassification adjustment for realized investment gains included in net income, net of income taxes (6,736 ) (4,956 ) (4,677 ) Reclassification adjustment for amounts amortized into net periodic pension and postretirement benefit income, net of deferred income taxes: Net actuarial loss 1,549 863 375 Prior service credit (2,399 ) (2,150 ) (2,149 ) Total reclassification adjustment associated with affiliate's pension and postretirement benefit plans (850 ) (1,287 ) (1,774 ) Change in funded status of affiliate's pension and postretirement benefit plans, net of deferred income taxes: Net actuarial loss (542 ) (3,637 ) (5,525 ) Prior service cost (339 ) (312 ) (35 ) Total change in funded status of affiliate's pension and postretirement benefit plans (881 ) (3,949 ) (5,560 ) Other comprehensive income (loss) (12,352 ) (23,229 ) 22,652 Total comprehensive income $ 33,851 $ 26,933 $ 52,644 All balances labeled with "affiliate" above are the result of related party transactions with Employers Mutual. All other comprehensive income (loss) balances presented above are from the Registrant's subsidiaries. EMC INSURANCE GROUP INC. AND SUBSIDIARIES Schedule II – Condensed Financial Information of Registrant, Continued Condensed Statements of Cash Flows Year ended December 31, ($ in thousands) 2016 2015 2014 Net cash provided by (used in) operating activities $ 9,170 $ 7,893 $ (738 ) Cash flows from investing activities Capital contributions to subsidiaries (500 ) — — Purchases of equity securities available-for-sale (2,000 ) — — Net (purchases) disposals of short-term investments (1,113 ) (3,030 ) 5,956 Net cash (used in) provided by investing activities (3,613 ) (3,030 ) 5,956 Cash flows from financing activities Issuance of common stock through affiliate’s stock plans 11,070 9,078 7,392 Excess tax benefit associated with affiliate’s stock plans — 95 103 Repurchase of common stock (383 ) — — Dividends paid to stockholders (affiliated $(9,182), $(8,162) and $(7,377)) (16,196 ) (14,174 ) (12,588 ) Net cash used in financing activities (5,509 ) (5,001 ) (5,093 ) Net increase (decrease) in cash 48 (138 ) 125 Cash at the beginning of the year 136 274 149 Cash at the end of the year $ 184 $ 136 $ 274 Income taxes recovered $ 716 $ 559 $ 481 Interest paid $ — $ — $ — All affiliated balances presented above are the result of related party transactions with Employers Mutual.

Schedule III - Supplementary In

Schedule III - Supplementary Insurance Information	12 Months Ended
	Dec. 31, 2016
Supplementary Insurance Information [Abstract]
Schedule III - Supplementary Insurance Information	EMC INSURANCE GROUP INC. AND SUBSIDIARIES Schedule III – Supplementary Insurance Information For Years Ended December 31, 2016 , 2015 and 2014 ($ in thousands) Segment Deferred policy acquisition costs Loss and settlement expense reserves Unearned premiums Premium revenue Net investment income Losses and settlement expenses incurred Amortization of deferred policy acquisition costs Other underwriting expenses Premiums written Year ended December 31, 2016 Property and casualty insurance $ 36,295 $ 486,387 $ 220,697 $ 456,467 $ 33,886 $ 294,369 $ 78,493 $ 66,463 $ 463,673 Reinsurance 4,644 204,145 24,188 135,941 13,591 92,528 29,910 3,149 131,030 Parent company — — — — 13 — — — — Consolidated $ 40,939 $ 690,532 $ 244,885 $ 592,408 $ 47,490 $ 386,897 $ 108,403 $ 69,612 $ 594,703 Year ended December 31, 2015 Property and casualty insurance $ 35,219 $ 480,413 $ 212,652 $ 447,197 $ 32,668 $ 291,883 $ 75,701 $ 63,954 $ 454,434 Reinsurance 5,501 198,361 26,783 123,069 12,923 78,853 26,483 4,464 124,504 Parent company — — — — (9 ) — — — — Consolidated $ 40,720 $ 678,774 $ 239,435 $ 570,266 $ 45,582 $ 370,736 $ 102,184 $ 68,418 $ 578,938 Year ended December 31, 2014 Property and casualty insurance $ 33,855 $ 463,458 $ 204,357 $ 422,381 $ 33,509 $ 298,033 $ 72,768 $ 54,385 $ 433,707 Reinsurance 5,488 197,851 27,736 118,341 12,968 87,441 26,274 2,441 118,903 Parent company — — — — (12 ) — — — — Consolidated $ 39,343 $ 661,309 $ 232,093 $ 540,722 $ 46,465 $ 385,474 $ 99,042 $ 56,826 $ 552,610

Schedule IV - Reinsurance

Schedule IV - Reinsurance	12 Months Ended
	Dec. 31, 2016
Supplemental Schedule of Reinsurance Premiums for Insurance Companies [Abstract]
Schedule IV - Reinsurance	EMC INSURANCE GROUP INC. AND SUBSIDIARIES Schedule IV – Reinsurance For Years Ended December 31, 2016 , 2015 and 2014 ($ in thousands) Gross amount Ceded to other companies Assumed from other companies Net amount Percentage of amount assumed to net Year ended December 31, 2016 Consolidated earned premiums $ 382,300 $ 426,946 $ 637,054 $ 592,408 107.5 % Year ended December 31, 2015 Consolidated earned premiums $ 366,752 $ 407,531 $ 611,045 $ 570,266 107.2 % Year ended December 31, 2014 Consolidated earned premiums $ 372,658 $ 423,602 $ 591,666 $ 540,722 109.4 %

Schedule VI - Supplemental Info

Schedule VI - Supplemental Information Concerning Property-Casualty Insurance Operations	12 Months Ended
	Dec. 31, 2016
Supplemental Information for Property, Casualty Insurance Underwriters [Abstract]
Schedule VI - Supplemental Information Concerning Property-Casualty Insurance Operations	EMC INSURANCE GROUP INC. AND SUBSIDIARIES Schedule VI – Supplemental Information Concerning Property-Casualty Insurance Operations For Years Ended December 31, 2016 , 2015 and 2014 ($ in thousands) Deferred Reserves for Discount, if Unearned Earned Net Year ended December 31, 2016 $ 40,939 $ 690,532 $ — $ 244,885 $ 592,408 $ 47,477 Year ended December 31, 2015 $ 40,720 $ 678,774 $ — $ 239,435 $ 570,266 $ 45,591 Year ended December 31, 2014 $ 39,343 $ 661,309 $ — $ 232,093 $ 540,722 $ 46,477 Losses and settlement Amortization of Paid losses and settlement expenses Premiums ($ in thousands) Current year Prior years Year ended December 31, 2016 $ 427,838 $ (40,941 ) $ 108,403 $ 372,888 $ 594,703 Year ended December 31, 2015 $ 405,850 $ (35,114 ) $ 102,184 $ 348,081 $ 578,938 Year ended December 31, 2014 $ 406,266 $ (20,792 ) $ 99,042 $ 330,087 $ 552,610

SUMMARY OF SIGNIFICANT ACCOUN34

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Nature of operations	Description of Business EMC Insurance Group Inc., a majority owned subsidiary of Employers Mutual Casualty Company (Employers Mutual), is an insurance holding company with operations in property and casualty insurance and reinsurance. The Company conducts its property and casualty insurance operations through the following subsidiaries: EMCASCO Insurance Company, Illinois EMCASCO Insurance Company and Dakota Fire Insurance Company, and its reinsurance operations through its subsidiary, EMC Reinsurance Company. The Company also has an excess and surplus lines insurance agency subsidiary, EMC Underwriters, LLC. The term “Company” is used interchangeably to describe EMC Insurance Group Inc. (Parent Company only) and EMC Insurance Group Inc. and its subsidiaries. The Company writes property and casualty insurance in both commercial and personal lines of insurance, with a focus on medium-sized commercial accounts. Approximately 37 percent of the premiums written are in Iowa and contiguous states. The Company’s reinsurance business is primarily written through a quota share reinsurance agreement with Employers Mutual. A small portion of the assumed reinsurance business is written on a direct basis, outside the quota share reinsurance agreement.
Principles of Consolidation and Basis of Presentation	Principles of Consolidation and Basis of Presentation The consolidated financial statements have been prepared on the basis of U.S. generally accepted accounting principles (GAAP), which differ in some respects from those followed in reports to insurance regulatory authorities. All significant inter-company balances and transactions have been eliminated. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. The Company has evaluated all subsequent events through the date the financial statements were issued.
Property and Casualty Insurance and Reinsurance Operations	Property and Casualty Insurance and Reinsurance Operations Premiums written is the amount charged for policies issued during a reporting period. Property and casualty insurance premiums are recognized as revenue ratably over the terms of the respective policies. Unearned premiums are calculated on the daily pro rata method. Both domestic and foreign assumed reinsurance premiums are recognized as revenues ratably over the terms of the related contracts and underlying policies. Amounts paid as ceded reinsurance premiums are reported as prepaid reinsurance premiums and are amortized over the remaining contract period in proportion to the amount of reinsurance protection provided. Reinsurance reinstatement premiums are recognized in the same period as the loss event that gave rise to the reinstatement premiums. Costs related to the acquisition of insurance contracts are deferred and amortized to expense as the associated premium revenue is recognized. Only incremental costs or costs directly related to the successful acquisition of new or renewal insurance contracts are capitalized. Accordingly, acquisition costs consist of commissions, premium taxes, and salary and benefit expenses of employees directly involved in the underwriting of insurance policies that are successfully issued. The method followed in computing deferred policy acquisition costs limits the amount of such deferred costs to the estimated realizable value. In determining estimated realizable value, the computation gives effect to the premium to be earned, related investment income, anticipated losses and settlement expenses, anticipated policyholder dividends, and certain other costs expected to be incurred to administer the insurance policies as the premium is earned. The anticipated losses and settlement expenses are not discounted and are based on the Company’s projected loss and settlement expense ratios for the next twelve months, which include catastrophe loads based on historical results adjusted for recent trends. The occurrence of a significant catastrophic event, and/or the accumulation of catastrophe losses would not have a direct impact on the determination of premium deficiencies; however, such occurrences would be included in the historical results that are used to establish the catastrophe loads. A premium deficiency is first recognized by expensing the amount of unamortized deferred policy acquisition costs necessary to eliminate the deficiency. If the premium deficiency is greater than the unamortized deferred policy acquisition costs, a liability is accrued for the excess deficiency. The Company did not record a premium deficiency for the years ended December 31, 2016 , 2015 or 2014 . Certain commercial lines of business written by the property and casualty insurance subsidiaries, including workers’ compensation, are eligible for policyholder dividends in accordance with provisions of the underlying insurance policies. Net premiums written subject to policyholder dividends represented approximately 22 percent of the property and casualty insurance subsidiaries’ total net commercial line premiums written in 2016 . Policyholder dividends are accrued over the terms of the underlying policy periods. Liabilities for losses reflect losses incurred through the balance sheet date and are based upon the estimated ultimate loss ratios established by line of business and accident year, and estimates of losses expected under assumed reinsurance contracts. Liabilities for settlement expenses are provided by estimating expenses expected to be incurred in settling the claims provided for in the loss reserves. Changes in reserves estimates are reflected in net income in the year such changes are recorded (see note 4). Ceded reinsurance amounts with nonaffiliated reinsurers relating to reinsurance receivables for unpaid losses and settlement expenses and prepaid reinsurance premiums are reported on the balance sheet on a gross basis. Amounts ceded to Employers Mutual under the affiliated reinsurance pooling agreement and the inter-company reinsurance programs (see note 2) have not been grossed up because the contracts provide that receivables and payables may be offset upon settlement. Based on current information, the liabilities for losses and settlement expenses are considered to be adequate. Since the provisions are necessarily based on estimates, the ultimate liabilities may be more or less than such provisions.
Investments	Investments Currently, all securities are classified as available-for-sale and are carried at fair value, with unrealized holding gains and losses reported as a component of accumulated other comprehensive income in stockholders’ equity, net of deferred income taxes. Other long-term investments consist of holdings in limited partnerships that are carried under the equity method of accounting, and holdings in limited partnerships and limited liability companies that are carried at amortized cost. The Company has an investment in a limited partnership that is designed to help protect the Company from a sudden and significant decline in the value of its equity portfolio. This limited partnership is carried under the equity method of accounting. Because of the nature of this investment, which is used solely to support the equity tail-risk hedging strategy, changes in the carrying value of the limited partnership are recorded as realized investment gains (losses), rather than as a component of investment income. Short-term investments generally include money market funds, U.S. Treasury bills and commercial paper that are carried at fair value, which approximates cost. The Company participates in a reverse repurchase arrangement involving the purchase of investment securities from third-party sellers, with the agreement that the purchased securities be sold back to the third-party sellers for agreed-upon prices at specified future dates. The third-party sellers are required to pledge collateral with a value greater than the amount of cash received in the transactions. In accordance with GAAP, the investment securities purchased under the reverse repurchase agreements are not reflected in the Company's consolidated balance sheets, but instead a receivable is recorded for the principal amount lent. Net proceeds/disbursements related to the reverse repurchase transactions are reported as a component of investing activities in the consolidated statements of cash flows, and the income as a component of operating activities. The Company uses independent pricing sources to obtain the estimated fair value of securities. The fair value is based on quoted market prices, where available. In cases where quoted market prices are not available, fair values are based on a variety of valuation techniques depending on the type of investment. The fair values obtained from independent pricing sources are reviewed for reasonableness and any discrepancies are investigated for final valuation (see note 8). The Company uses a practical expedient to measure the pooled separate account investments in Employers Mutual's qualified pension plan at the net asset value per share (see note 12). Premiums and discounts on fixed maturity securities are amortized over the life of the security as an adjustment to yield using the effective interest method. Amortization of premiums and discounts on mortgage-backed securities incorporates prepayment assumptions to estimate expected lives. Gains and losses realized on the disposition of investments are included in net income. The cost of investments sold is determined on the specific identification method using the highest cost basis first. Included in investments at December 31, 2016 and 2015 are securities on deposit with various regulatory authorities as required by law amounting to $11.0 million and $11.2 million , respectively. The Company regularly monitors its investment portfolio for securities whose fair value is less than the carrying value for indications of “other-than-temporary” impairment. Several factors are used to determine whether the carrying value of an individual security has been “other-than-temporarily” impaired. Such factors include, but are not limited to (1) the security’s value and performance in the context of the overall markets, (2) length of time and extent the security’s fair value has been below carrying value, (3) key corporate events, (4) for fixed maturity securities, the amount of collateral available, and (5) for equity securities, the ability and intent to hold the security until recovery to its cost basis. When an equity security is deemed to be “other-than-temporarily” impaired, the carrying value is reduced to fair value and a realized loss is recognized and charged to income. For fixed maturity securities, if the present value of cash flows expected to be collected is less than the amortized cost of the security, a credit loss is deemed to exist and the security is considered “other-than-temporarily” impaired. The portion of the impairment related to a credit loss is recognized through earnings, and the portion of the impairment related to other factors, if any, is recognized through “other comprehensive income”. Alternatively, if the Company has the intent to sell a fixed maturity security that is in an unrealized loss position, or determines that it will "more likely than not" be required to sell a fixed maturity security that is in an unrealized loss position before recovery of its amortized cost basis, then the carrying value is reduced to fair value and the entire amount of the impairment is recognized through earnings.
Income Taxes	Income Taxes The Company files a consolidated Federal income tax return with its subsidiaries. Consolidated income taxes/benefits are allocated among the entities based upon separate tax liabilities. Deferred income taxes are provided for temporary differences between the tax basis of assets and liabilities and the reported amounts of those assets and liabilities for financial reporting purposes. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Income tax expense provisions increase or decrease in the same period in which a change in tax rates is enacted. A valuation allowance is established to reduce deferred tax assets to their net realizable value if it is “more likely than not” that a tax benefit will not be realized. An assessment of the Company’s current tax positions indicated no uncertainties that would warrant different recognition and valuation from that applied in the Company’s tax returns.
Stock-Based Compensation	Stock-Based Compensation The Company has no stock-based compensation plans of its own; however, Employers Mutual has several stock plans that utilize the common stock of the Company. The Company receives the current fair value for all shares issued under these plans. A portion of the compensation expense recognized by Employers Mutual (as the requisite service period for granted options and restricted stock awards is rendered) is allocated to the Company’s property and casualty insurance subsidiaries though their participation in the pooling agreement (see note 2). Because a portion of Employers Mutual’s stock compensation expense is reflected in the Company’s financial statements and issuances of the Company’s stock under Employers Mutual’s stock plans have an impact on the Company’s capital accounts, the disclosures required by the Compensation – Stock Compensation Topic 718 of the Financial Accounting Standards Board (FASB) Accounting Standards Codification TM (Codification or ASC) are included in the Company’s consolidated financial statements.
Employee Retirement Plans	Employee Retirement Plans Employers Mutual has various employee benefit plans, including two defined benefit pension plans, and two postretirement benefit plans that provide retiree healthcare and life insurance benefits. Although the Company has no employees of its own, it is responsible for its share of the plans' expenses and related prepaid assets and liabilities (the "funded status") as determined under the terms of the pooling agreement. Accordingly, the Company recognizes its share of the funded status of Employers Mutual’s pension and postretirement benefit plans on its balance sheet, with changes in the funded status of the plans recognized through “other comprehensive income.” In addition,the Company is responsible for its share of costs of these plans allocated by Employers Mutual to subsidiaries that do not participate in the pooling agreement (see note 2). During 2016, Employers Mutual's management determined that an allocation of the plans' funded status to the Company's reinsurance subsidiary would no longer be made because the amounts were immaterial and significant time and cost was needed to determine the allocation. As a result, the assets and liabilities allocated to the reinsurance subsidiary as of December 31, 2015 were settled with Employers Mutual during 2016.
Accounts Receivable	Accounts Receivable The accounts receivable balance consists of assumed reinsurance premiums receivable (net of any commissions) on business written directly by the reinsurance subsidiary, and commission income receivable on excess and surplus lines business marketed by EMC Underwriters, LLC. These receivables are carried at their initial recognition amounts. It is the Company’s policy to reflect the impairment of receivables through a valuation allowance until ultimately collected or charged-off. No valuation allowance is currently carried, as no amounts are deemed impaired. No interest income, other fees, or deferred costs related to these receivables are assessed or recognized.
Off-Balance-Sheet Credit Exposure	Off-Balance-Sheet Credit Exposure Employers Mutual collects from agents, policyholders and ceding companies all written premiums associated with the insurance business produced by the pool participants and the assumed reinsurance business ceded to the reinsurance subsidiary. Employers Mutual also collects from its reinsurers all losses and settlement expenses recoverable under the reinsurance contracts protecting the pool participants and, starting in 2016, the additional reinsurance protection (see note 2) protecting the reinsurance subsidiary, as well as the fronting business ceded to the reinsurance subsidiary. Employers Mutual settles with the pool participants (monthly) and the reinsurance subsidiary (quarterly) the premiums written from these insurance policies and the paid losses and settlement expenses recoverable under the external reinsurance contracts, providing full credit for the premiums written and the paid losses and settlement expenses recoverable under the external reinsurance contracts generated during the period (not just the collected portion). Due to this arrangement, and since a significant portion of the premium balances are collected over the course of the underlying coverage periods, Employers Mutual carries a substantial receivable balance for insurance and reinsurance premiums in process of collection and, to a lesser extent, paid losses and settlement expenses recoverable from the external reinsurance companies. Any of these receivable amounts that are ultimately deemed to be uncollectible are charged-off by Employers Mutual and the expense is charged to the reinsurance subsidiary or allocated to the pool members on the basis of pool participation. As a result, the Company has off-balance sheet arrangements with an unconsolidated entity that results in credit-risk exposures (Employers Mutual’s insurance and reinsurance premium receivable balances, and paid loss and settlement expense recoverable amounts) that are not reflected in the Company’s financial statements. The average annual expense for such charge-offs allocated to the Company over the past ten years is $362,000 . Based on this historical data, this credit-risk exposure is not considered to be material to the Company’s results of operations or financial position and, accordingly, no loss contingency liability has been recorded.
Foreign Currency Transactions	Foreign Currency Transactions Included in the underlying reinsurance business assumed by the reinsurance subsidiary are reinsurance transactions conducted with foreign cedants denominated in their local functional currencies. In accordance with the terms of the quota share agreement (see note 2), the reinsurance subsidiary assumes all foreign currency exchange gains/losses associated with contracts incepting on January 1, 2006 and thereafter that are subject to the quota share agreement. The reinsurance subsidiary also has foreign currency exchange gains/losses associated with the business assumed outside the quota share agreement. The assets and liabilities resulting from these foreign reinsurance transactions are reported in U.S. dollars based on the foreign currency exchange rates that existed at the balance sheet dates. The foreign currency exchange rate gains/losses reported in the consolidated statements of income that resulted from these foreign reinsurance transactions are reported in U.S. dollars re-measured from the foreign currency exchange rates that existed at the inception of each reinsurance contract. The foreign currency exchange rate gains/losses resulting from these re-measurements to U.S. dollars are reported as a component of other income in the consolidated statements of income.
Net Income (Loss) Per Share - Basic and Diluted	Net Income Per Share - Basic and Diluted The Company’s basic and diluted net income per share is computed by dividing net income by the weighted average number of common shares outstanding during each period. As previously noted, the Company receives the current fair value for all shares issued under Employers Mutual’s stock plans. As a result, the Company had no potential common shares outstanding during 2016 , 2015 or 2014 that would have been dilutive to the calculation of net income per share.
Goodwill	Goodwill Goodwill represents the excess of cost over the fair value of net assets of acquired subsidiaries. Goodwill is not amortized, but is instead subject to impairment if the carrying value of the goodwill exceeds the estimated fair value of net assets. If the carrying amount of the reporting unit (including goodwill) exceeds the computed fair value, an impairment loss is recognized through the income statement equal to the excess amount, but not greater than the balance of the goodwill. Goodwill was not deemed to be impaired in 2016 , 2015 or 2014 .
New Accounting Pronouncements Adopted	Accounting Pronouncements Adopted In February 2015, the FASB updated its guidance related to the Consolidation Topic 810 of the (ASC). The objective of this update is to improve consolidation guidance through changes in the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. The guidance modifies the evaluation of whether limited partnerships and similar legal entities are variable interest entities or voting interest entities, while also eliminating the presumption that a general partner should consolidate a limited partnership. This guidance was effective for interim and annual periods beginning after December 15, 2015, and was to be applied either retrospectively or through a modified retrospective approach by recording a cumulative-effect adjustment to equity as of the beginning of the fiscal year of adoption. The Company adopted this guidance in the first quarter of 2016. Adoption of this guidance did not have an impact on the consolidated financial condition or operating results of the Company. In May 2015, the FASB updated its guidance related to the Financial Services-Insurance Topic 944 of the ASC. The objective of this update is to add disclosures which provide transparency of significant estimates made in measuring the liability for losses and settlement expenses, thus providing more insight into an insurance entity's ability to underwrite and anticipate costs associated with claims. The new disclosures primarily include incurred and paid claims development tables prepared net of reinsurance (not to exceed ten years), and a reconciliation of the carrying amount of the liability for losses and settlement expenses. Also included (for each accident year of incurred claims development disclosed), is disclosure of incurred but not reported (IBNR) loss reserves, claim frequency information, and the average annual percentage payout of incurred claims by age. This guidance is applied to annual reporting periods beginning after December 15, 2015, and certain disclosures to interim reporting periods beginning after December 15, 2016. The Company adopted this guidance during the fourth quarter of 2016 (see note 4). Since the guidance only affects disclosure, adoption had no impact on the consolidated financial condition or operating results of the Company. In August 2014, the FASB updated its guidance related to the Presentation of Financial Statements - Going Concern Subtopic 205-40 of the ASC. The objective of this update is to provide guidance regarding management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern, and to provide related footnote disclosures if indeed substantial doubts do exist. This guidance is effective for annual periods ending after December 15, 2016, and for interim and annual reporting periods thereafter. The Company adopted this guidance in the fourth quarter of 2016. Management completed an evaluation and determined no disclosures were necessary. In March 2016, the FASB updated its guidance related to Stock Compensation Topic 718 of the ASC. The objective of this update is to simplify the accounting for employee share-based payments. The provisions applicable to the Company primarily involve the accounting treatment for excess tax benefits, which is the excess of the actual tax benefit realized by the Company upon the exercise of non-qualified stock options (by Employers Mutual's employees) over the deferred income tax benefit previously recognized in conjunction with the compensation expense (tax deficiency if the actual tax benefit realized is less than the previously recognized deferred income tax benefit). The FASB permitted early prospective adoption of these provisions, and the Company elected to adopt effective January 1, 2016. As a result, effective January 1, 2016, the Company no longer records to additional paid-in capital the excess tax benefits (deficiencies) allocated to it through the pooling agreement, but instead recognizes these amounts through the consolidated statements of income as components of current and deferred income taxes. The requirement that these excess tax benefits (deficiencies) be reflected as financing cash flows in the consolidated statements of cash flows was also removed, and these amounts are now reflected as cash flows from operating activities on a prospective basis.
New Accounting Pronouncements Not Yet Adopted	New Accounting Pronouncements Not Yet Adopted In May 2014, the FASB updated its guidance related to the Revenue from Contracts with Customers Topic 606 of the ASC. The objective of this update (and other related following updates) is to improve the reporting of revenue by providing a more robust framework for addressing revenue issues, and improved disclosure requirements. Current revenue recognition guidance in U.S. GAAP is comprised of broad revenue recognition concepts together with numerous revenue requirements for particular industries or transactions, which sometimes result in different accounting for economically similar transactions. This guidance is to be applied retrospectively to annual and interim reporting periods beginning after December 15, 2017, with early adoption permitted as of the original effective date (annual and interim reporting periods beginning after December 15, 2016). The Company will adopt this guidance during the first quarter of 2018. Since premium revenue from insurance contracts is excluded from the scope of this updated guidance, adoption is expected to have little or no impact on the consolidated financial condition or operating results of the Company. The Company's largest non-premium revenue items are service charges related to the billing of the pool participants' direct written premiums to policyholders, and commission income on excess and surplus lines business marketed by EMC Underwriters, LLC, both of which are included in "Other income" in the consolidated statements of income. In January 2016, the FASB updated its guidance related to the Financial Instruments-Overall Subtopic 825-10 of the ASC. The objective of this update is to enhance the reporting model for financial instruments to provide financial statement users with more decision-useful information. The major change in reporting from this update that will impact the Company is a requirement that equity investments (excluding those accounted for under the equity method of accounting or those that are consolidated) be measured at fair value, with changes in fair value recognized in net income. While all of the Company's equity investments are already measured at fair value (with the exception of those that are consolidated and those that are accounted for under the equity method of accounting), the Company currently classifies all of its investments in equity securities as available-for-sale, and as such, the changes in fair value are currently recognized in other comprehensive income rather than net income. This guidance is to be applied to annual and interim reporting periods beginning after December 15, 2017, with recognition of a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. Early adoption is not permitted. The Company will adopt this guidance during the first quarter of 2018. Adoption is not expected to impact consolidated stockholders' equity, but is expected to introduce a material amount of volatility to the Company's operating results. In February 2016, the FASB issued updated guidance in Leases Topic 842 of the ASC, which supersedes the guidance in Leases Topic 840 of the ASC. The objective of this update is to increase transparency and comparability among organizations by requiring recognition of lease assets and lease liabilities on the balance sheet, and disclosure of key information about leasing arrangements. This guidance is effective for interim and annual periods beginning after December 15, 2018, and is to be applied using a modified retrospective approach. Early adoption is permitted. The Company will adopt this guidance during the first quarter of 2019. Management continues to research this guidance, which thus far has lead management to a preliminary determination that this update will not have a material impact to the Company's consolidated financial condition or operating results. In June 2016, the FASB issued updated guidance in Financial Instruments-Credit Losses Topic 326 of the ASC. The objective of this update is to provide information about expected credit losses on financial instruments and other commitments to extend credit. Specifically, this updated guidance replaces the current incurred loss impairment methodology, which delays recognition of a loss until it is probable a loss has been incurred, with a methodology that reflects expected credit losses considering a broader range of reasonable and supportable information. This guidance covers financial assets that are not accounted for at fair value through net income, thus will not be applicable to the Company's equity investments upon implementation of the updated guidance described above for the Financial Instruments-Overall Subtopic 825-10. This guidance is effective for interim and annual periods beginning after December 15, 2019, and is to be applied with a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective (modified-retrospective approach). Early adoption is permitted, but only to fiscal years beginning after December 15, 2018. The Company will adopt this guidance during the first quarter of 2020. The Company is currently evaluating the impact this guidance will have on the Company's consolidated financial condition and operating results.

REINSURANCE (Tables)

REINSURANCE (Tables)	12 Months Ended
	Dec. 31, 2016
Reinsurance Disclosures [Abstract]
Schedule of reinsurance transactions for insurance companies	The effect of reinsurance on premiums written and earned, and losses and settlement expenses incurred, for the three years ended December 31, 2016 is presented below. The classification of the assumed and ceded reinsurance amounts between affiliates and nonaffiliates is based on the participants in the underlying reinsurance agreements, and is intended to provide an understanding of the actual source of the reinsurance activities. This presentation differs from the classifications used in the consolidated financial statements, where all amounts flowing through the pooling and quota share agreements and inter-company reinsurance programs with Employers Mutual are reported as “affiliated” balances. Year ended December 31, 2016 ($ in thousands) Property and Reinsurance Total Premiums written Direct $ 383,811 $ — $ 383,811 Assumed from nonaffiliates 4,544 146,236 150,780 Assumed from affiliates 491,315 — 491,315 Ceded to nonaffiliates (24,346 ) (10,126 ) (34,472 ) Ceded to affiliates (391,651 ) (5,080 ) (396,731 ) Net premiums written $ 463,673 $ 131,030 $ 594,703 Premiums earned Direct $ 382,300 $ — $ 382,300 Assumed from nonaffiliates 4,444 148,851 153,295 Assumed from affiliates 483,759 — 483,759 Ceded to nonaffiliates (23,896 ) (7,830 ) (31,726 ) Ceded to affiliates (390,140 ) (5,080 ) (395,220 ) Net premiums earned $ 456,467 $ 135,941 $ 592,408 Losses and settlement expenses incurred Direct $ 229,859 $ — $ 229,859 Assumed from nonaffiliates 2,712 93,306 96,018 Assumed from affiliates 304,007 1,811 305,818 Ceded to nonaffiliates (4,891 ) (3,056 ) (7,947 ) Ceded to affiliates (237,318 ) 467 (236,851 ) Net losses and settlement expenses incurred $ 294,369 $ 92,528 $ 386,897 Year ended December 31, 2015 ($ in thousands) Property and Reinsurance Total Premiums written Direct $ 370,955 $ — $ 370,955 Assumed from nonaffiliates 4,392 138,700 143,092 Assumed from affiliates 474,323 — 474,323 Ceded to nonaffiliates (24,281 ) (3,369 ) (27,650 ) Ceded to affiliates (370,955 ) (10,827 ) (381,782 ) Net premiums written $ 454,434 $ 124,504 $ 578,938 Premiums earned Direct $ 366,752 $ — $ 366,752 Assumed from nonaffiliates 4,240 139,839 144,079 Assumed from affiliates 466,966 — 466,966 Ceded to nonaffiliates (24,009 ) (5,943 ) (29,952 ) Ceded to affiliates (366,752 ) (10,827 ) (377,579 ) Net premiums earned $ 447,197 $ 123,069 $ 570,266 Losses and settlement expenses incurred Direct $ 198,504 $ — $ 198,504 Assumed from nonaffiliates 2,407 83,515 85,922 Assumed from affiliates 294,324 857 295,181 Ceded to nonaffiliates (4,848 ) (4,897 ) (9,745 ) Ceded to affiliates (198,504 ) (622 ) (199,126 ) Net losses and settlement expenses incurred $ 291,883 $ 78,853 $ 370,736 Year ended December 31, 2014 ($ in thousands) Property and Reinsurance Total Premiums written Direct $ 367,732 $ — $ 367,732 Assumed from nonaffiliates 3,955 143,564 147,519 Assumed from affiliates 455,183 — 455,183 Ceded to nonaffiliates (25,431 ) (14,322 ) (39,753 ) Ceded to affiliates (367,732 ) (10,339 ) (378,071 ) Net premiums written $ 433,707 $ 118,903 $ 552,610 Premiums earned Direct $ 372,658 $ — $ 372,658 Assumed from nonaffiliates 3,787 144,439 148,226 Assumed from affiliates 443,440 — 443,440 Ceded to nonaffiliates (24,846 ) (15,759 ) (40,605 ) Ceded to affiliates (372,658 ) (10,339 ) (382,997 ) Net premiums earned $ 422,381 $ 118,341 $ 540,722 Losses and settlement expenses incurred Direct $ 227,382 $ — $ 227,382 Assumed from nonaffiliates 2,201 96,281 98,482 Assumed from affiliates 304,579 1,278 305,857 Ceded to nonaffiliates (8,747 ) (10,838 ) (19,585 ) Ceded to affiliates (227,382 ) 720 (226,662 ) Net losses and settlement expenses incurred $ 298,033 $ 87,441 $ 385,474

LIABILITY FOR LOSSES AND SETT36

LIABILITY FOR LOSSES AND SETTLEMENT EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2016
Liability for Future Policy Benefits and Unpaid Claims and Claims Adjustment Expense [Abstract]
Schedule of reconciliation of beginning and ending reserves for losses and settlement expenses	The following table sets forth a reconciliation of beginning and ending reserves for losses and settlement expenses of the Company. Amounts presented are on a net basis, with a reconciliation of beginning and ending reserves to the gross amounts presented in the consolidated financial statements. Year ended December 31, ($ in thousands) 2016 2015 2014 Gross reserves at beginning of year $ 678,774 $ 661,309 $ 610,181 Re-valuation due to foreign currency exchange rates (2,475 ) (2,061 ) 333 Less ceded reserves at beginning of year 23,477 28,253 30,118 Net reserves at beginning of year 657,772 635,117 579,730 Incurred losses and settlement expenses related to: Current year 427,838 405,850 406,266 Prior years (40,941 ) (35,114 ) (20,792 ) Total incurred losses and settlement expenses 386,897 370,736 385,474 Paid losses and settlement expenses related to: Current year 172,652 154,958 162,905 Prior years 200,236 193,123 167,182 Total paid losses and settlement expenses 372,888 348,081 330,087 Net reserves at end of year 671,781 657,772 635,117 Plus ceded reserves at end of year 20,664 23,477 28,253 Re-valuation due to foreign currency exchange rates (1,913 ) (2,475 ) (2,061 ) Gross reserves at end of year $ 690,532 $ 678,774 $ 661,309
Summary of the approximation of the implied favorable development that had an impact on earnings	The following table presents the reported amounts of favorable development experienced on prior years’ reserves and the portion of the reported development amounts that resulted solely from changes in the allocation of bulk reserves between the current and prior accident years (no impact on earnings). The result is an approximation of the implied amounts of favorable development that had an impact on earnings. Year ended December 31, ($ in thousands) 2016 2015 2014 Reported amount of favorable development experienced on prior years' reserves $ (40,941 ) $ (35,114 ) $ (20,792 ) Adjustment for favorable (adverse) development included in the reported development amount that had no impact on earnings 5,592 (618 ) 2,151 Approximation of the implied amount of favorable development that had an impact on earnings $ (35,349 ) $ (35,732 ) $ (18,641 )
Short-duration insurance contracts, claims development	($ in thousands) Commercial auto liability insurance Incurred losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, As of December 31, 2016 Supplementary unaudited information Audited Audited Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 IBNR Cumulative 2007 $ 29,391 $ 32,270 $ 33,085 $ 32,264 $ 30,850 $ 30,513 $ 30,263 $ 30,120 $ 30,054 $ 30,059 $ 46 12,289 2008 29,898 30,082 29,433 27,968 26,886 26,923 26,878 26,741 26,768 2 11,511 2009 28,973 27,923 26,667 25,370 24,986 24,874 24,730 24,655 14 10,481 2010 30,377 27,480 26,478 26,401 26,252 26,479 26,166 (1 ) 11,391 2011 32,775 29,790 31,098 31,961 31,914 31,635 30 11,763 2012 32,768 34,235 37,098 37,681 37,693 (308 ) 11,940 2013 37,265 40,382 42,086 42,336 (454 ) 13,628 2014 50,342 49,998 51,455 2,008 15,029 2015 53,883 57,824 4,608 16,378 2016 59,468 11,487 15,598 Total $ 388,059 Cumulative paid losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, Supplementary unaudited information Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2007 $ 6,180 $ 14,231 $ 21,600 $ 25,928 $ 28,241 $ 29,239 $ 29,993 $ 29,989 $ 29,998 $ 30,005 2008 6,551 13,437 19,204 23,144 25,215 26,306 26,527 26,648 26,750 2009 6,952 12,957 17,359 21,532 24,001 24,495 24,593 24,608 2010 7,025 13,278 19,274 23,547 24,674 25,558 26,039 2011 6,801 14,875 22,206 26,598 29,121 30,293 2012 8,830 19,398 26,023 32,636 35,406 2013 8,729 19,975 29,997 36,232 2014 12,069 25,746 37,433 2015 13,336 27,424 2016 13,583 Total $ 287,773 All outstanding liabilities before 2007, net of reinsurance (34 ) Liability for losses and settlement expenses, net of reinsurance $ 100,252 ($ in thousands) Commercial property insurance Incurred losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, As of December 31, 2016 Supplementary unaudited information Audited Audited Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 IBNR Cumulative 2007 $ 38,293 $ 35,166 $ 34,070 $ 33,877 $ 33,858 $ 33,896 $ 33,892 $ 33,928 $ 33,811 $ 33,815 $ 1 11,933 2008 48,559 42,870 42,645 42,422 42,562 42,649 42,784 42,765 42,707 (50 ) 15,795 2009 39,511 36,003 35,985 35,881 35,622 35,926 36,056 36,020 (446 ) 14,635 2010 40,422 38,650 38,770 39,071 39,154 39,379 39,428 (3 ) 16,267 2011 58,930 57,614 57,271 57,629 57,703 58,375 95 19,493 2012 41,535 44,157 45,313 46,273 46,566 (116 ) 16,039 2013 50,266 50,976 52,511 53,070 (27 ) 15,982 2014 60,018 60,990 60,662 (35 ) 16,702 2015 55,508 56,798 (289 ) 14,253 2016 59,708 339 13,636 Total $ 487,149 Cumulative paid losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, Supplementary unaudited information Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2007 $ 24,873 $ 32,797 $ 33,404 $ 33,656 $ 33,809 $ 33,857 $ 33,878 $ 33,914 $ 33,800 $ 33,813 2008 31,514 40,603 41,868 41,991 42,071 42,607 42,691 42,755 42,755 2009 25,321 32,602 34,624 35,422 35,803 35,803 35,849 35,893 2010 28,032 35,730 36,931 37,926 38,901 39,314 39,318 2011 41,524 53,226 54,803 56,249 57,065 57,607 2012 32,879 41,862 43,628 44,543 46,270 2013 36,555 47,683 50,460 51,457 2014 43,022 55,679 58,045 2015 37,208 50,068 2016 41,652 Total $ 456,878 All outstanding liabilities before 2007, net of reinsurance 100 Liability for losses and settlement expenses, net of reinsurance $ 30,371 ($ in thousands) Workers' compensation insurance Incurred losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, As of December 31, 2016 Supplementary unaudited information Audited Audited Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 IBNR Cumulative 2007 $ 43,285 $ 45,832 $ 44,747 $ 44,888 $ 44,981 $ 44,373 $ 44,372 $ 44,325 $ 44,353 $ 43,599 $ 845 22,312 2008 49,577 46,240 44,113 43,156 43,766 43,338 43,301 43,737 42,943 1,179 21,614 2009 46,130 43,335 44,098 44,041 44,093 43,590 43,724 42,774 998 19,233 2010 46,328 49,336 50,057 49,906 49,851 50,069 49,145 1,383 19,611 2011 47,836 46,724 44,709 44,506 44,427 43,695 1,649 19,562 2012 51,099 50,094 47,756 46,928 45,088 2,156 19,357 2013 52,141 51,637 48,946 46,102 2,639 19,814 2014 51,515 50,973 47,472 2,680 19,390 2015 54,960 48,919 3,485 18,983 2016 57,832 17,228 17,764 Total $ 467,569 Cumulative paid losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, Supplementary unaudited information Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2007 $ 11,592 $ 24,164 $ 30,600 $ 34,061 $ 36,338 $ 37,818 $ 38,916 $ 39,628 $ 40,251 $ 40,643 2008 12,432 25,214 31,110 34,302 36,024 37,270 37,938 38,654 39,099 2009 11,879 25,157 31,802 35,363 37,409 38,329 39,167 39,583 2010 14,237 28,074 35,029 39,001 41,437 42,651 43,614 2011 13,291 26,291 32,237 35,295 37,027 38,437 2012 14,015 28,109 33,943 37,307 39,456 2013 14,917 29,219 35,061 37,907 2014 14,692 28,894 35,883 2015 14,956 29,023 2016 15,473 Total $ 359,118 All outstanding liabilities before 2007, net of reinsurance 28,331 Liability for losses and settlement expenses, net of reinsurance $ 136,782 ($ in thousands) Other liability insurance Incurred losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, As of December 31, 2016 Supplementary unaudited information Audited Audited Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 IBNR Cumulative 2007 $ 47,426 $ 40,441 $ 35,944 $ 36,535 $ 36,148 $ 36,185 $ 36,725 $ 36,399 $ 36,194 $ 36,011 $ 632 10,442 2008 46,327 40,005 38,877 34,689 38,755 37,005 36,305 35,528 35,491 1,056 10,941 2009 44,497 39,908 37,650 34,263 35,614 32,827 32,384 32,521 1,277 9,826 2010 41,624 36,213 34,655 38,829 36,137 34,655 34,556 1,273 10,129 2011 44,490 42,982 35,125 35,177 33,649 32,452 1,700 9,969 2012 42,661 42,081 41,139 40,275 37,093 1,450 10,010 2013 47,974 43,837 42,544 42,187 6,957 10,504 2014 61,382 54,403 52,601 6,614 10,691 2015 54,221 47,553 15,533 10,074 2016 59,052 24,345 8,612 Total $ 409,517 Cumulative paid losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, Supplementary unaudited information Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2007 $ 3,505 $ 9,966 $ 17,971 $ 23,893 $ 28,383 $ 30,234 $ 31,605 $ 33,182 $ 34,096 $ 34,725 2008 4,299 10,443 16,525 24,139 28,476 31,270 32,514 32,863 33,162 2009 3,294 10,707 16,718 22,276 26,255 28,172 29,722 30,176 2010 3,403 8,315 15,041 21,732 27,612 29,688 30,711 2011 4,730 10,572 17,308 22,154 25,647 28,228 2012 4,720 12,851 19,661 25,095 29,651 2013 4,414 11,894 21,122 27,642 2014 5,630 17,267 27,506 2015 4,331 11,588 2016 6,403 Total $ 259,792 All outstanding liabilities before 2007, net of reinsurance 14,056 Liability for losses and settlement expenses, net of reinsurance $ 163,781 ($ in thousands) Personal auto liability insurance Incurred losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, As of December 31, 2016 Supplementary unaudited information Audited Audited Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 IBNR Cumulative 2007 $ 8,616 $ 8,337 $ 8,107 $ 7,923 $ 7,866 $ 7,839 $ 7,814 $ 7,794 $ 7,782 $ 7,793 $ 21 6,737 2008 9,024 8,221 8,121 8,098 8,094 7,909 7,876 7,833 7,862 51 6,781 2009 10,168 9,653 9,452 9,386 9,353 9,382 9,339 9,325 24 7,523 2010 9,815 9,851 9,736 9,698 9,700 9,656 9,676 31 7,429 2011 9,741 9,388 9,331 9,432 9,460 9,311 (97 ) 8,050 2012 10,917 10,756 11,023 10,731 10,537 (30 ) 7,871 2013 10,492 10,384 10,376 10,085 13 7,232 2014 10,573 9,631 9,331 112 6,304 2015 9,119 8,638 213 5,642 2016 7,404 997 4,443 Total $ 89,962 Cumulative paid losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, Supplementary unaudited information Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2007 $ 3,243 $ 5,355 $ 6,696 $ 7,134 $ 7,497 $ 7,697 $ 7,756 $ 7,772 $ 7,772 $ 7,772 2008 3,096 5,798 6,743 7,291 7,558 7,794 7,810 7,809 7,805 2009 3,564 6,393 7,966 8,905 9,049 9,194 9,204 9,278 2010 3,988 6,666 8,250 9,108 9,401 9,562 9,632 2011 3,950 6,842 8,129 8,883 9,038 9,153 2012 4,779 7,439 9,091 9,871 10,244 2013 4,377 7,521 8,985 9,648 2014 3,970 6,392 7,755 2015 3,800 6,229 2016 3,505 Total $ 81,021 All outstanding liabilities before 2007, net of reinsurance 59 Liability for losses and settlement expenses, net of reinsurance $ 9,000 ($ in thousands) Homeowners insurance Incurred losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, As of December 31, 2016 Supplementary unaudited information Audited Audited Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 IBNR Cumulative 2007 $ 14,283 $ 12,525 $ 12,332 $ 12,333 $ 12,317 $ 12,295 $ 12,322 $ 12,314 $ 12,322 $ 12,312 $ (6 ) 9,208 2008 22,736 20,222 19,894 19,924 19,905 19,886 19,886 19,901 19,908 — 12,964 2009 18,109 16,606 16,467 16,379 16,352 16,394 16,465 16,464 — 11,475 2010 17,875 17,523 17,074 17,053 17,093 17,129 17,146 (16 ) 12,132 2011 24,530 23,389 22,975 23,309 23,448 23,415 45 14,257 2012 16,057 16,496 16,836 16,929 16,892 (9 ) 10,108 2013 14,844 14,833 14,685 14,784 60 8,683 2014 13,228 13,328 13,447 39 7,416 2015 11,233 11,153 37 5,907 2016 11,801 (38 ) 6,853 Total $ 157,322 Cumulative paid losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, Supplementary unaudited information Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2007 $ 9,164 $ 11,605 $ 12,067 $ 12,126 $ 12,133 $ 12,158 $ 12,219 $ 12,220 $ 12,221 $ 12,221 2008 15,642 19,385 19,550 19,787 19,891 19,902 19,903 19,902 19,908 2009 12,645 15,885 16,135 16,246 16,288 16,315 16,421 16,464 2010 13,457 16,633 16,909 17,011 17,128 17,128 17,130 2011 19,828 22,421 22,737 23,136 23,403 23,370 2012 13,759 16,283 16,582 16,793 16,859 2013 11,735 14,285 14,621 14,681 2014 11,065 13,025 13,215 2015 8,650 10,456 2016 10,573 Total $ 154,877 All outstanding liabilities before 2007, net of reinsurance — Liability for losses and settlement expenses, net of reinsurance $ 2,445 ($ in thousands) Auto physical damage insurance Incurred losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, As of December 31, 2016 Supplementary unaudited information Audited Audited Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 IBNR Cumulative 2007 $ 17,177 $ 15,198 $ 15,034 $ 15,051 $ 15,033 $ 15,022 $ 15,014 $ 15,010 $ 15,004 $ 14,993 $ (9 ) 25,973 2008 19,589 17,743 17,598 17,584 17,578 17,567 17,562 17,558 17,540 (15 ) 28,635 2009 18,077 16,744 16,720 16,639 16,593 16,605 16,602 16,587 (15 ) 29,419 2010 19,249 18,657 18,538 18,549 18,527 18,532 18,488 (35 ) 31,513 2011 21,965 21,003 20,919 20,917 20,915 20,877 (25 ) 34,393 2012 21,389 21,342 21,263 21,233 21,161 (54 ) 31,098 2013 22,847 22,553 22,486 22,371 (52 ) 31,040 2014 24,897 24,115 23,904 (98 ) 31,571 2015 27,950 26,612 (47 ) 30,633 2016 28,070 (1,294 ) 29,060 Total $ 210,603 Cumulative paid losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, Supplementary unaudited information Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2007 $ 14,202 $ 15,111 $ 15,019 $ 15,043 $ 15,029 $ 15,019 $ 15,012 $ 15,008 $ 15,004 $ 15,002 2008 16,491 17,662 17,577 17,570 17,577 17,564 17,560 17,557 17,555 2009 15,566 16,661 16,687 16,636 16,592 16,603 16,602 16,601 2010 17,113 18,557 18,529 18,540 18,523 18,528 18,521 2011 19,849 20,984 20,912 20,904 20,912 20,900 2012 19,719 21,328 21,256 21,227 21,216 2013 20,774 22,512 22,463 22,417 2014 22,743 24,110 23,987 2015 24,483 26,538 2016 26,871 Total $ 209,608 All outstanding liabilities before 2007, net of reinsurance 3 Liability for losses and settlement expenses, net of reinsurance $ 998 ($ in thousands) Assumed pro rata reinsurance Incurred losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, As of December 31, 2016 Supplementary unaudited information Audited Audited Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 IBNR Cumulative 2007 $ 26,407 $ 19,758 $ 18,245 $ 18,323 $ 18,152 $ 17,959 $ 17,867 $ 17,849 $ 17,758 $ 17,773 $ 268 Unavailable 2008 29,698 25,004 23,684 24,053 23,560 23,690 23,500 23,654 23,712 321 2009 23,625 19,009 18,100 17,306 17,143 16,970 16,907 16,899 295 2010 19,357 16,773 16,151 15,501 15,322 15,114 15,065 150 2011 29,890 29,567 29,156 28,399 27,808 27,792 230 2012 21,735 20,865 20,422 17,785 17,231 505 2013 23,022 29,554 26,902 26,325 2,764 2014 30,931 27,215 27,500 2,089 2015 38,142 34,953 5,292 2016 35,519 17,637 Total $ 242,769 Cumulative paid losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, Supplementary unaudited information Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2007 $ 6,397 $ 13,247 $ 14,976 $ 16,004 $ 16,789 $ 16,899 $ 17,007 $ 17,222 $ 17,273 $ 17,338 2008 9,154 17,973 20,168 21,367 21,872 22,288 22,539 22,842 22,984 2009 6,071 12,821 14,387 15,195 15,720 15,980 16,158 16,346 2010 4,995 11,774 13,692 14,083 14,693 14,742 14,783 2011 10,139 22,575 26,190 26,893 27,268 27,339 2012 4,378 12,433 14,639 15,834 16,178 2013 3,834 12,291 17,455 20,564 2014 5,980 15,907 20,297 2015 9,526 21,794 2016 9,613 Total $ 187,236 All outstanding liabilities before 2007, net of reinsurance 2,926 Liability for losses and settlement expenses, net of reinsurance $ 58,459 ($ in thousands) Assumed excess of loss reinsurance Incurred losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, As of December 31, 2016 Supplementary unaudited information Audited Audited Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 IBNR Cumulative 2007 $ 31,246 $ 25,899 $ 26,567 $ 23,064 $ 22,825 $ 22,735 $ 22,588 $ 22,112 $ 22,036 $ 22,084 $ 1,135 Unavailable 2008 43,846 39,823 41,319 40,054 38,911 39,499 37,413 36,956 36,821 1,490 2009 38,849 30,505 29,941 30,470 30,121 28,187 27,867 27,096 1,872 2010 47,367 40,923 40,735 40,223 39,592 40,348 39,544 2,761 2011 71,897 61,504 60,672 59,088 58,825 58,444 3,254 2012 58,734 55,971 54,397 53,152 52,800 4,598 2013 52,143 47,088 44,536 44,391 4,219 2014 65,009 58,476 59,827 6,611 2015 59,686 54,522 10,167 2016 66,336 23,457 Total $ 461,865 Cumulative paid losses and allocated settlement expenses, net of reinsurance, for the years ended December 31, Supplementary unaudited information Audited Accident 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2007 $ 5,853 $ 13,257 $ 15,750 $ 16,513 $ 17,599 $ 18,157 $ 18,464 $ 18,725 $ 19,328 $ 19,708 2008 14,250 25,464 28,652 30,585 31,214 32,529 32,679 33,110 33,554 2009 8,554 15,867 18,765 20,968 21,837 22,186 22,809 22,987 2010 9,281 24,713 27,985 30,778 32,620 33,629 35,306 2011 25,188 42,007 47,722 50,367 52,362 53,657 2012 21,318 36,224 40,592 43,580 45,115 2013 11,676 27,327 32,973 37,232 2014 22,114 38,921 45,604 2015 13,376 30,171 2016 18,280 Total $ 341,614 All outstanding liabilities before 2007, net of reinsurance 19,142 Liability for losses and settlement expenses, net of reinsurance $ 139,393
Short-duration insurance contracts, reconciliation of claims development to liability	The following table sets forth a reconciliation of the incurred and paid claims development tables to the liability for losses and settlement expenses: ($ in thousands) December 31, 2016 Net outstanding liabilities for losses and allocated settlement expenses: Commercial auto liability insurance $ 100,252 Commercial property insurance 30,371 Workers' compensation insurance 136,782 Other liability insurance 163,781 Personal auto liability insurance 9,000 Homeowners insurance 2,445 Auto physical damage insurance 998 Assumed pro rata reinsurance 58,459 Assumed excess of loss reinsurance 139,393 Other lines of insurance 1,967 Liability for losses and allocated settlement expenses, net of reinsurance 643,448 Ceded reserves for losses and allocated settlement expenses: Commercial auto liability insurance 526 Commercial property insurance 3,608 Workers' compensation insurance 8,265 Other liability insurance 2,547 Personal auto liability insurance 1,511 Homeowners insurance 41 Auto physical damage insurance 21 Assumed pro rata reinsurance 2,242 Assumed excess of loss reinsurance 1,880 Other lines of insurance 23 Total ceded reserves for losses and allocated settlement expenses 20,664 Unallocated settlement expenses 26,420 Gross reserve for losses and settlement expenses $ 690,532
Short-duration insurance contracts, schedule of historical claims duration	Average annual percentage payout of incurred claims by age, net of reinsurance Supplementary unaudited information Years 1 2 3 4 5 6 7 8 9 10 Commercial auto liability insurance 23.5 % 25.8 % 21.8 % 15.5 % 7.5 % 3.3 % 1.4 % 0.2 % 0.2 % 0.0 % Commercial property insurance 70.6 % 20.9 % 3.6 % 1.7 % 1.6 % 0.7 % 0.1 % 0.1 % (0.2 )% 0.0 % Workers' compensation insurance 29.5 % 29.8 % 14.0 % 7.5 % 4.6 % 2.8 % 2.0 % 1.4 % 1.2 % 0.9 % Other liability insurance 11.0 % 18.6 % 19.7 % 17.1 % 12.8 % 6.6 % 3.8 % 2.3 % 1.7 % 1.7 % Personal auto liability insurance 42.5 % 29.0 % 15.1 % 7.7 % 3.0 % 2.0 % 0.5 % 0.3 % (0.1 )% 0.0 % Homeowners insurance 80.3 % 16.8 % 1.8 % 0.9 % 0.5 % 0.1 % 0.3 % 0.1 % 0.0 % 0.0 % Auto physical damage insurance 93.9 % 6.8 % (0.3 )% 0.0 % (0.1 )% 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % Assumed pro rata reinsurance 29.6 % 39.5 % 12.8 % 5.6 % 2.8 % 0.9 % 0.8 % 1.2 % 0.5 % 0.4 % Assumed excess of loss reinsurance 31.9 % 31.2 % 10.1 % 6.2 % 3.5 % 2.4 % 2.1 % 1.0 % 2.0 % 1.7 %

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Summarized financial information for segments	Summarized financial information for the Company’s segments is as follows: Year ended December 31, 2016 Property and Reinsurance Parent Consolidated ($ in thousands) Premiums earned $ 456,467 $ 135,941 $ — $ 592,408 Underwriting profit (loss): SAP underwriting profit (loss) 4,276 11,377 — 15,653 GAAP adjustments (934 ) (1,023 ) — (1,957 ) GAAP underwriting profit (loss) 3,342 10,354 — 13,696 Net investment income (loss) 33,886 13,591 13 47,490 Net realized investment gains (losses) 4,082 (8 ) — 4,074 Other income 594 417 — 1,011 Interest expense 337 — — 337 Other expenses 721 — 2,006 2,727 Income (loss) before income tax expense (benefit) $ 40,846 $ 24,354 $ (1,993 ) $ 63,207 Assets $ 1,122,037 $ 455,493 $ 554,164 $ 2,131,694 Eliminations — — (540,249 ) (540,249 ) Reclassifications — (1,932 ) (700 ) (2,632 ) Total assets $ 1,122,037 $ 453,561 $ 13,215 $ 1,588,813 Year ended December 31, 2015 Property and Reinsurance Parent Consolidated ($ in thousands) Premiums earned $ 447,197 $ 123,069 $ — $ 570,266 Underwriting profit (loss): SAP underwriting profit (loss) 2,494 13,228 — 15,722 GAAP adjustments 5,460 41 — 5,501 GAAP underwriting profit (loss) 7,954 13,269 — 21,223 Net investment income (loss) 32,668 12,923 (9 ) 45,582 Net realized investment gains (losses) 4,163 1,990 — 6,153 Other income 771 954 — 1,725 Interest expense 337 — — 337 Other expenses 748 — 1,942 2,690 Income (loss) before income tax expense (benefit) $ 44,471 $ 29,136 $ (1,951 ) $ 71,656 Assets $ 1,092,820 $ 437,575 $ 525,042 $ 2,055,437 Eliminations — — (514,309 ) (514,309 ) Reclassifications — (5,173 ) — (5,173 ) Total assets $ 1,092,820 $ 432,402 $ 10,733 $ 1,535,955 Year ended December 31, 2014 Property and Reinsurance Parent Consolidated ($ in thousands) Premiums earned $ 422,381 $ 118,341 $ — $ 540,722 Underwriting profit (loss): SAP underwriting profit (loss) (13,955 ) 1,718 — (12,237 ) GAAP adjustments 1,646 467 — 2,113 GAAP underwriting profit (loss) (12,309 ) 2,185 — (10,124 ) Net investment income (loss) 33,509 12,968 (12 ) 46,465 Net realized investment gains (losses) 2,938 1,411 — 4,349 Other income 695 2,236 — 2,931 Interest expense 337 — — 337 Other expenses 793 — 1,584 2,377 Income (loss) before income tax expense (benefit) $ 23,703 $ 18,800 $ (1,596 ) $ 40,907
Summary of net premiums earned by line of insurance	The following table displays the net premiums earned for the property and casualty insurance segment and the reinsurance segment for the three years ended December 31, 2016 , by line of insurance. Year ended December 31, ($ in thousands) 2016 2015 2014 Property and casualty insurance segment Commercial lines: Automobile $ 110,941 $ 105,904 $ 96,908 Property 105,012 104,303 97,155 Workers' compensation 96,517 92,828 88,356 Liability 96,630 92,665 86,108 Other 8,374 8,079 7,416 Total commercial lines 417,474 403,779 375,943 Personal lines 38,993 43,418 46,438 Total property and casualty insurance $ 456,467 $ 447,197 $ 422,381 Reinsurance segment Pro rata reinsurance $ 56,317 $ 47,421 $ 41,883 Excess of loss reinsurance 79,624 75,648 76,458 Total reinsurance $ 135,941 $ 123,069 $ 118,341 Consolidated $ 592,408 $ 570,266 $ 540,722

DISCLOSURES ABOUT THE FAIR VA38

DISCLOSURES ABOUT THE FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Summary of carrying amount and estimated fair value of financial instruments	The carrying amounts and the estimated fair values of the Company’s financial instruments as of December 31, 2016 and 2015 are summarized in the tables below. December 31, 2016 Carrying Estimated ($ in thousands) Assets: Fixed maturity securities available-for-sale: U.S. treasury $ 7,830 $ 7,830 U.S. government-sponsored agencies 239,197 239,197 Obligations of states and political subdivisions 335,757 335,757 Commercial mortgage-backed 37,572 37,572 Residential mortgage-backed 96,434 96,434 Other asset-backed 26,393 26,393 Corporate 456,516 456,516 Total fixed maturity securities available-for-sale 1,199,699 1,199,699 Equity securities available-for-sale: Common stocks: Financial services 35,122 35,122 Information technology 30,542 30,542 Healthcare 24,707 24,707 Consumer staples 19,100 19,100 Consumer discretionary 22,321 22,321 Energy 19,071 19,071 Industrials 24,245 24,245 Other 18,384 18,384 Non-redeemable preferred stocks 20,347 20,347 Total equity securities available-for-sale 213,839 213,839 Short-term investments 39,670 39,670 Liabilities: Surplus notes 25,000 11,228 December 31, 2015 Carrying Estimated ($ in thousands) Assets: Fixed maturity securities available-for-sale: U.S. treasury $ 12,589 $ 12,589 U.S. government-sponsored agencies 202,666 202,666 Obligations of states and political subdivisions 344,359 344,359 Commercial mortgage-backed 46,108 46,108 Residential mortgage-backed 88,543 88,543 Other asset-backed 17,844 17,844 Corporate 448,916 448,916 Total fixed maturity securities available-for-sale 1,161,025 1,161,025 Equity securities available-for-sale: Common stocks: Financial services 33,955 33,955 Information technology 28,102 28,102 Healthcare 25,894 25,894 Consumer staples 18,200 18,200 Consumer discretionary 18,923 18,923 Energy 21,068 21,068 Industrials 20,416 20,416 Other 20,683 20,683 Non-redeemable preferred stocks 19,002 19,002 Total equity securities available-for-sale 206,243 206,243 Short-term investments 38,599 38,599 Liabilities: Surplus notes 25,000 10,823
Summary of assets and liabilities measured on recurring and non-recurring basis	Presented in the tables below are the estimated fair values of the Company’s financial instruments as of December 31, 2016 and 2015 . December 31, 2016 Fair value measurements using ($ in thousands) Total Quoted Significant Significant Financial instruments reported at fair value on recurring basis: Assets: Fixed maturity securities available-for-sale: U.S. treasury $ 7,830 $ — $ 7,830 $ — U.S. government-sponsored agencies 239,197 — 239,197 — Obligations of states and political subdivisions 335,757 — 335,757 — Commercial mortgage-backed 37,572 — 37,572 — Residential mortgage-backed 96,434 — 96,434 — Other asset-backed 26,393 — 26,393 — Corporate 456,516 — 455,534 982 Total fixed maturity securities available-for-sale 1,199,699 — 1,198,717 982 Equity securities available-for-sale: Common stocks: Financial services 35,122 35,119 — 3 Information technology 30,542 30,542 — — Healthcare 24,707 24,707 — — Consumer staples 19,100 19,100 — — Consumer discretionary 22,321 22,321 — — Energy 19,071 19,071 — — Industrials 24,245 24,245 — — Other 18,384 18,384 — — Non-redeemable preferred stocks 20,347 11,074 7,273 2,000 Total equity securities available-for-sale 213,839 204,563 7,273 2,003 Short-term investments 39,670 39,670 — — Financial instruments not reported at fair value: Liabilities: Surplus notes 11,228 — — 11,228 December 31, 2015 Fair value measurements using ($ in thousands) Total Quoted Significant Significant Financial instruments reported at fair value on recurring basis: Assets: Fixed maturity securities available-for-sale: U.S. treasury $ 12,589 $ — $ 12,589 $ — U.S. government-sponsored agencies 202,666 — 202,666 — Obligations of states and political subdivisions 344,359 — 344,359 — Commercial mortgage-backed 46,108 — 46,108 — Residential mortgage-backed 88,543 — 88,543 — Other asset-backed 17,844 — 17,844 — Corporate 448,916 — 447,587 1,329 Total fixed maturity securities available-for-sale 1,161,025 — 1,159,696 1,329 Equity securities available-for-sale: Common stocks: Financial services 33,955 33,952 — 3 Information technology 28,102 28,102 — — Healthcare 25,894 25,894 — — Consumer staples 18,200 18,200 — — Consumer discretionary 18,923 18,923 — — Energy 21,068 21,068 — — Industrials 20,416 20,416 — — Other 20,683 20,683 — — Non-redeemable preferred stocks 19,002 11,706 7,296 — Total equity securities available-for-sale 206,243 198,944 7,296 3 Short-term investments 38,599 38,599 — — Financial instruments not reported at fair value: Liabilities: Surplus notes 10,823 — — 10,823
Reconciliation of assets measured at fair value on recurring basis using significant unobservable inputs	Presented in the table below is a reconciliation of the assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the years ended December 31, 2016 and 2015 . Any unrealized gains or losses on these securities are recognized in other comprehensive income. Any gains or losses from settlements, disposals or impairments of these securities are reported as realized investment gains or losses in net income. Fair value measurements using significant unobservable (Level 3) inputs ($ in thousands) Fixed maturity securities available-for-sale, corporate Equity securities Equity securities available-for-sale, non-redeemable preferred stocks Total Balance at December 31, 2014 $ 1,662 $ 3 $ — $ 1,665 Settlements (327 ) — — (327 ) Unrealized losses included in other comprehensive income (loss) (6 ) — — (6 ) Balance at December 31, 2015 1,329 3 — 1,332 Purchases — — 2,000 2,000 Settlements (345 ) — — (345 ) Unrealized losses included in other comprehensive income (loss) (2 ) — — (2 ) Balance at December 31, 2016 $ 982 $ 3 $ 2,000 $ 2,985

INVESTMENTS (Tables)

INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2016
Investments, Debt and Equity Securities [Abstract]
Reconciliation of available-for-sale securities from cost basis to fair value	The amortized cost and estimated fair value of securities available-for-sale as of December 31, 2016 and 2015 are as follows. All securities are classified as available-for-sale and are carried at fair value. December 31, 2016 Amortized Gross Gross Estimated ($ in thousands) Securities available-for-sale: Fixed maturity securities: U.S. treasury $ 7,841 $ — $ 11 $ 7,830 U.S. government-sponsored agencies 249,495 311 10,609 239,197 Obligations of states and political subdivisions 319,663 17,034 940 335,757 Commercial mortgage-backed 37,964 741 1,133 37,572 Residential mortgage-backed 102,307 1,435 7,308 96,434 Other asset-backed 26,592 732 931 26,393 Corporate 445,663 12,232 1,379 456,516 Total fixed maturity securities 1,189,525 32,485 22,311 1,199,699 Equity securities: Common stocks: Financial services 22,922 12,410 210 35,122 Information technology 19,832 10,739 29 30,542 Healthcare 16,092 8,700 85 24,707 Consumer staples 13,438 5,787 125 19,100 Consumer discretionary 14,812 7,672 163 22,321 Energy 14,276 4,873 78 19,071 Industrials 13,005 11,258 18 24,245 Other 13,071 5,345 32 18,384 Non-redeemable preferred stocks 20,031 483 167 20,347 Total equity securities 147,479 67,267 907 213,839 Total securities available-for-sale $ 1,337,004 $ 99,752 $ 23,218 $ 1,413,538 December 31, 2015 Amortized Gross Gross Estimated ($ in thousands) Securities available-for-sale: Fixed maturity securities: U.S. treasury $ 12,566 $ 23 $ — $ 12,589 U.S. government-sponsored agencies 202,486 1,817 1,637 202,666 Obligations of states and political subdivisions 319,940 24,419 — 344,359 Commercial mortgage-backed 44,433 1,692 17 46,108 Residential mortgage-backed 94,279 1,059 6,795 88,543 Other asset-backed 17,000 883 39 17,844 Corporate 439,513 12,992 3,589 448,916 Total fixed maturity securities 1,130,217 42,885 12,077 1,161,025 Equity securities: Common stocks: Financial services 24,557 9,731 333 33,955 Information technology 19,427 8,807 132 28,102 Healthcare 15,599 10,359 64 25,894 Consumer staples 11,136 7,090 26 18,200 Consumer discretionary 10,270 8,658 5 18,923 Energy 16,384 5,972 1,288 21,068 Industrials 11,525 8,902 11 20,416 Other 17,246 3,672 235 20,683 Non-redeemable preferred stocks 18,032 1,168 198 19,002 Total equity securities 144,176 64,359 2,292 206,243 Total securities available-for-sale $ 1,274,393 $ 107,244 $ 14,369 $ 1,367,268
Estimated fair value and gross unrealized losses associated with investment securities	The following tables set forth the estimated fair values and gross unrealized losses associated with investment securities that were in an unrealized loss position as of December 31, 2016 and 2015 , listed by length of time the securities were in an unrealized loss position. December 31, 2016 Less than twelve months Twelve months or longer Total ($ in thousands) Fair Unrealized Fair Unrealized Fair Unrealized Fixed maturity securities: U.S. treasury $ 7,830 $ 11 $ — $ — $ 7,830 $ 11 U.S. government-sponsored agencies 202,900 10,609 — — 202,900 10,609 Obligations of states and political subdivisions 43,777 940 — — 43,777 940 Commercial mortgage-backed 21,695 1,133 — — 21,695 1,133 Residential mortgage-backed 26,217 1,232 23,625 6,076 49,842 7,308 Other asset-backed 19,091 931 — — 19,091 931 Corporate 82,657 1,273 8,625 106 91,282 1,379 Total fixed maturity securities 404,167 16,129 32,250 6,182 436,417 22,311 Equity securities: Common stocks: Financial services 1,462 12 908 198 2,370 210 Information technology 1,947 29 — — 1,947 29 Healthcare 3,585 85 — — 3,585 85 Consumer staples 2,427 125 — — 2,427 125 Consumer discretionary 1,637 163 — — 1,637 163 Energy 1,621 33 1,188 45 2,809 78 Industrials 779 18 — — 779 18 Other 1,472 32 — — 1,472 32 Non-redeemable preferred stocks 3,356 44 1,877 123 5,233 167 Total equity securities 18,286 541 3,973 366 22,259 907 Total temporarily impaired securities $ 422,453 $ 16,670 $ 36,223 $ 6,548 $ 458,676 $ 23,218 December 31, 2015 Less than twelve months Twelve months or longer Total ($ in thousands) Fair Unrealized Fair Unrealized Fair Unrealized Fixed maturity securities: U.S. government-sponsored agencies $ 78,800 $ 1,228 $ 34,079 $ 409 $ 112,879 $ 1,637 Commercial mortgage-backed 6,807 17 — — 6,807 17 Residential mortgage-backed 22,028 1,694 22,781 5,101 44,809 6,795 Other asset-backed 6,013 39 — — 6,013 39 Corporate 101,088 2,683 14,212 906 115,300 3,589 Total fixed maturity securities 214,736 5,661 71,072 6,416 285,808 12,077 Equity securities: Common stocks: Financial services 6,387 333 — — 6,387 333 Information technology 1,316 132 — — 1,316 132 Healthcare 3,199 64 — — 3,199 64 Consumer staples 1,244 26 — — 1,244 26 Consumer discretionary 176 5 — — 176 5 Energy 8,233 1,272 116 16 8,349 1,288 Industrials 1,263 11 — — 1,263 11 Other 4,064 235 — — 4,064 235 Non-redeemable preferred stocks 2,450 53 1,855 145 4,305 198 Total equity securities 28,332 2,131 1,971 161 30,303 2,292 Total temporarily impaired securities $ 243,068 $ 7,792 $ 73,043 $ 6,577 $ 316,111 $ 14,369
Amortized cost and estimated fair value of fixed maturity securities	The amortized cost and estimated fair values of fixed maturity securities at December 31, 2016 , by contractual maturity, are shown below. Expected maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations, with or without call or prepayment penalties. ($ in thousands) Amortized Estimated Securities available-for-sale: Due in one year or less $ 45,253 $ 45,945 Due after one year through five years 153,990 160,471 Due after five years through ten years 339,635 344,243 Due after ten years 507,687 512,355 Securities not due at a single maturity date 142,960 136,685 Totals $ 1,189,525 $ 1,199,699
Summary of realized investment gains and (losses)	A summary of realized investment gains and (losses) is as follows: Year ended December 31, ($ in thousands) 2016 2015 2014 Fixed maturity securities available-for-sale: Gross realized investment gains $ 2,054 $ 725 $ 979 Gross realized investment losses (2,829 ) (251 ) (92 ) "Other-than-temporary" impairments — — (1 ) Equity securities available-for-sale: Gross realized investment gains 15,078 12,741 8,913 Gross realized investment losses (2,675 ) (4,110 ) (1,727 ) "Other-than-temporary" impairments (1,055 ) (1,481 ) (877 ) Other long-term investments, net (6,499 ) (1,471 ) (2,846 ) Totals $ 4,074 $ 6,153 $ 4,349
Summary of net investment income	A summary of net investment income is as follows: Year ended December 31, ($ in thousands) 2016 2015 2014 Interest on fixed maturity securities $ 41,499 $ 42,261 $ 41,932 Dividends on equity securities 6,922 5,617 6,007 Income on reverse repurchase agreements 236 117 — Interest on short-term investments 121 2 — Return on long-term investments 514 (461 ) 297 Total investment income 49,292 47,536 48,236 Securities litigation income 111 32 107 Investment expenses (1,913 ) (1,986 ) (1,878 ) Net investment income $ 47,490 $ 45,582 $ 46,465
Summary of net changes in unrealized holding gains (losses) on securities available-for-sale	A summary of net changes in unrealized holding gains (losses) on securities available-for-sale is as follows: Year ended December 31, ($ in thousands) 2016 2015 2014 Fixed maturity securities $ (20,634 ) $ (16,685 ) $ 29,081 Deferred income tax expense (benefit) (7,222 ) (5,840 ) 10,179 Total fixed maturity securities (13,412 ) (10,845 ) 18,902 Equity securities 4,293 (10,997 ) 17,051 Deferred income tax expense (benefit) 1,502 (3,849 ) 5,967 Total equity securities 2,791 (7,148 ) 11,084 Total available-for-sale securities $ (10,621 ) $ (17,993 ) $ 29,986

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Temporary differences between the consolidated financial statement carrying amount and tax basis of assets and liabilities that give rise to significant portions of the deferred income tax asset (liability) at December 31, 2016 and 2015 are as follows: December 31, ($ in thousands) 2016 2015 Loss reserve discounting $ 13,442 $ 13,929 Unearned premium reserve limitation 16,497 16,310 Other policyholders' funds payable 4,574 3,052 Other, net 2,561 1,730 Total deferred income tax asset 37,074 35,021 Net unrealized holding gains on investment securities (26,786 ) (32,506 ) Deferred policy acquisition costs (14,328 ) (14,252 ) Retirement benefits (3,510 ) (3,606 ) Other, net (3,771 ) (3,686 ) Total deferred income tax liability (48,395 ) (54,050 ) Net deferred income tax liability $ (11,321 ) $ (19,029 )
Reconciliation of income tax expense (benefit)	The actual income tax expense for the years ended December 31, 2016 , 2015 and 2014 differed from the “expected” income tax expense for those years (computed by applying the United States federal corporate tax rate of 35 percent to income before income tax expense) as follows: Year ended December 31, ($ in thousands) 2016 2015 2014 Computed "expected" income tax expense $ 22,123 $ 25,079 $ 14,318 Increases (decreases) in tax resulting from: Tax-exempt interest income (2,803 ) (2,805 ) (3,285 ) Dividends received deduction (1,429 ) (1,136 ) (828 ) Proration of tax-exempt interest and dividends received deduction 635 591 617 Investment tax credits (1,546 ) — — Other, net 24 (235 ) 93 Total income tax expense $ 17,004 $ 21,494 $ 10,915
Schedule Of Components Of Comprehensive Income Tax Expense Benefit [Table Text Block]	Comprehensive income tax expense included in the consolidated financial statements for the years ended December 31, 2016 , 2015 and 2014 is as follows: Year ended December 31, ($ in thousands) 2016 2015 2014 Income tax expense (benefit) on: Operations $ 17,004 $ 21,494 $ 10,915 Change in unrealized holding gains on investment securities (5,720 ) (9,689 ) 16,146 Change in funded status of retirement benefit plans: Pension plans 414 (1,748 ) (2,619 ) Postretirement benefit plans (1,345 ) (1,071 ) (1,330 ) Comprehensive income tax expense $ 10,353 $ 8,986 $ 23,112

EMPLOYEE RETIREMENT PLANS (Tabl

EMPLOYEE RETIREMENT PLANS (Tables)	12 Months Ended
	Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Schedule of funded status of Employers Mutual's pension and postretirement benefit plans	The following table sets forth the funded status of Employers Mutual’s pension and postretirement benefit plans as of December 31, 2016 and 2015 , based upon measurement dates of December 31, 2016 and 2015 , respectively. Pension plans Postretirement benefit plans ($ in thousands) 2016 2015 2016 2015 Change in projected benefit obligation: Benefit obligation at beginning of year $ 269,904 $ 267,129 $ 51,449 $ 54,503 Service cost 14,432 13,962 1,273 1,411 Interest cost 10,161 9,311 2,215 2,148 Actuarial (gain) loss 5,361 (1,661 ) 357 (5,895 ) Benefits paid (15,664 ) (18,837 ) (2,377 ) (2,185 ) Medicare subsidy reimbursements — — 553 — Plan amendments — — 2,181 1,467 Projected benefit obligation at end of year 284,194 269,904 55,651 51,449 Change in plan assets: Fair value of plan assets at beginning of year 283,231 297,848 66,320 69,290 Actual return on plan assets 23,081 (591 ) 3,866 (785 ) Employer contributions 10,267 4,811 — — Benefits paid (15,664 ) (18,837 ) (2,377 ) (2,185 ) Fair value of plan assets at end of year 300,915 283,231 67,809 66,320 Funded status $ 16,721 $ 13,327 $ 12,158 $ 14,871
Schedule of amounts recognized in consolidated balance sheet	Amounts recognized in the Company’s consolidated balance sheets: Pension plans Postretirement benefit plans ($ in thousands) 2016 2015 2016 2015 Assets: Prepaid pension and postretirement benefits $ 9,065 $ 8,132 $ 3,249 $ 4,001 Liability: Pension and postretirement benefits (4,097 ) (4,299 ) — — Net amount recognized $ 4,968 $ 3,833 $ 3,249 $ 4,001
Schedule of amounts recognized in consolidated balance sheets under the caption accumulated other comprehensive income	Amounts recognized in the Company’s consolidated balance sheets under the caption “accumulated other comprehensive income”, before deferred income taxes: Pension plans Postretirement benefit plans ($ in thousands) 2016 2015 2016 2015 Net actuarial loss $ (18,927 ) $ (20,101 ) $ (6,147 ) $ (6,523 ) Prior service (cost) credit (6 ) (15 ) 19,441 23,662 Net amount recognized $ (18,933 ) $ (20,116 ) $ 13,294 $ 17,139
Schedule of amounts recognized in consolidated statements of comprehensive income	Amounts recognized in the Company’s consolidated statements of comprehensive income, before deferred income taxes: Pension plans Postretirement benefit plans ($ in thousands) 2016 2015 2016 2015 Net actuarial gain (loss) $ 1,174 $ (5,004 ) $ 376 $ 735 Prior service (cost) credit 9 10 (4,221 ) (3,796 ) Net amount recognized $ 1,183 $ (4,994 ) $ (3,845 ) $ (3,061 )
Schedule of projected benefit obligation, accumulated benefit obligation and fair value of plan assets	The following table sets forth the projected benefit obligation, accumulated benefit obligation and fair value of plan assets of Employers Mutual’s non-qualified pension plan. The amounts related to the qualified pension plan are not included since the plan assets exceeded the accumulated benefit obligation. Year ended December 31, ($ in thousands) 2016 2015 Projected benefit obligation $ 13,656 $ 13,505 Accumulated benefit obligation 12,182 12,405 Fair value of plan assets — —
Components of net periodic benefit cost	The components of net periodic benefit cost (income) for Employers Mutual’s pension and postretirement benefit plans is as follows: Year ended December 31, ($ in thousands) 2016 2015 2014 Pension plans: Service cost $ 14,432 $ 13,962 $ 12,863 Interest cost 10,161 9,311 9,664 Expected return on plan assets (19,361 ) (20,298 ) (20,733 ) Amortization of net actuarial loss 4,311 2,710 366 Amortization of prior service cost 31 31 31 Net periodic pension benefit cost $ 9,574 $ 5,716 $ 2,191 Postretirement benefit plans: Service cost $ 1,273 $ 1,411 $ 1,260 Interest cost 2,215 2,148 2,254 Expected return on plan assets (4,224 ) (4,416 ) (4,396 ) Amortization of net actuarial loss 1,494 1,745 1,651 Amortization of prior service credit (11,338 ) (11,466 ) (11,466 ) Net periodic postretirement benefit income $ (10,580 ) $ (10,578 ) $ (10,697 )
Schedule of weighted-average assumptions used	The weighted-average assumptions used to measure the benefit obligations are as follows: Year ended December 31, 2016 2015 Pension plans: Discount rate 4.07 % 3.90 % Rate of compensation increase: Qualified pension plan 5.07 % 5.07 % Non-qualified pension plan 4.53 % 4.56 % Postretirement benefit plans: Discount rate 4.21 % 4.42 % The weighted-average assumptions used to measure the net periodic benefit costs are as follows: Year ended December 31, 2016 2015 2014 Pension plans: Discount rate 3.90 % 3.57 % 4.17 % Expected long-term rate of return on plan assets 7.00 % 7.00 % 7.25 % Rate of compensation increase: Qualified pension plan 5.07 % 4.73 % 4.73 % Non-qualified pension plan 4.56 % 4.68 % 4.68 % Postretirement benefit plans: Discount rate 4.42 % 4.04 % 4.71 % Expected long-term rate of return on plan assets 6.50 % 6.50 % 6.75 %
Schedule of expected future benefit payments	The following benefit payments, which reflect expected future service, are expected to be paid from the plans over the next ten years: ($ in thousands) Pension benefits Postretirement benefits 2017 $ 19,120 $ 2,959 2018 20,282 3,197 2019 21,615 3,352 2020 22,434 3,441 2021 20,233 3,497 2022 - 2026 116,612 17,909
Employers Mutual VEBA Trust
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Schedule of fair value of plan assets	The fair values of the assets held in Employers Mutual’s VEBA trust are as follows: December 31, 2016 Fair value measurements using ($ in thousands) Total Quoted Significant Significant Money market fund $ 1,485 $ 1,485 $ — $ — Emerging markets ETF 3,743 3,743 — — Mutual funds 47,916 47,916 — — Life insurance contracts 14,159 — — 14,159 Cash 506 506 — — Total benefit plan assets $ 67,809 $ 53,650 $ — $ 14,159 December 31, 2015 Fair value measurements using ($ in thousands) Total Quoted Significant Significant Money market fund $ 2,709 $ 2,709 $ — $ — Emerging markets ETF 3,422 3,422 — — Mutual funds 46,397 46,397 — — Life insurance contracts 13,792 — — 13,792 Total benefit plan assets $ 66,320 $ 52,528 $ — $ 13,792
Reconciliation of assets measured at fair value using significant unobservable inputs	Presented below is a reconciliation of the assets measured at fair value using significant unobservable inputs (Level 3) for the years ended December 31, 2016 and 2015 . Fair value measurements Life insurance contracts ($ in thousands) 2016 2015 Balance at beginning of year $ 13,792 $ 13,408 Actual return on plan assets: Increase in cash surrender value of life insurance contracts 367 384 Balance at end of year $ 14,159 $ 13,792
Employers Mutual Defined Benefit Retirement Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Schedule of fair value of plan assets	In accordance with ASU 2015-07, a fair value hierarchy table is not included here since all of the Plan's investments are measured at fair value using the net asset value per share (or its equivalent) practical expedient, which are not classified in the fair value hierarchy. Presented below are the fair values of assets held in Employers Mutual's defined benefit retirement plan: December 31, ($ in thousands) 2016 2015 Pooled separate accounts $ 300,915 $ 283,231 Total benefit plan assets $ 300,915 $ 283,231

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of the activity under Employers Mutual's stock option plans	A summary of the stock option activity under Employers Mutual’s stock plans for 2016 , 2015 and 2014 is as follows: Year ended December 31, 2016 2015 2014 Number Weighted- Number Weighted- Number Weighted- Outstanding, beginning of year 1,006,171 $ 14.92 1,351,802 $ 14.89 1,702,938 $ 14.78 Exercised (321,312 ) 15.31 (323,486 ) 14.86 (300,479 ) 14.24 Expired (34,947 ) 16.32 (20,850 ) 14.11 (34,421 ) 15.01 Forfeited (900 ) 13.99 (1,295 ) 14.68 (16,236 ) 15.29 Outstanding, end of year 649,012 $ 14.65 1,006,171 $ 14.92 1,351,802 $ 14.89 Exercisable, end of year 593,224 $ 14.72 824,365 $ 14.95 963,831 $ 14.94
Summary of non-vested share activity	A summary of restricted stock activity under 2007 Plan for 2016 , 2015 and 2014 is as follows: Year ended December 31, 2016 2015 2014 Number Weighted- Number Weighted- Number Weighted- Non-vested, beginning of year 216,944 $ 20.40 155,864 $ 19.21 85,002 $ 17.27 Granted 118,588 24.56 117,146 21.36 94,146 20.49 Vested (69,057 ) 19.98 (40,941 ) 18.99 (21,223 ) 17.27 Forfeited (32,194 ) 22.73 (15,125 ) 19.35 (2,061 ) 17.74 Non-vested, end of year 234,281 $ 22.31 216,944 $ 20.40 155,864 $ 19.21
Summary of additional information relating to options outstanding and options vested (exercisable)	Additional information relating to options outstanding and options vested (exercisable) at December 31, 2016 is as follows: December 31, 2016 ($ in thousands, except share and per share amounts) Number of options Weighted-average exercise price Aggregate intrinsic value Weighted-average remaining term Options outstanding 649,012 $ 14.65 $ 9,691 3.33 Options exercisable 593,224 $ 14.72 $ 8,821 3.16
Summary of employee stock purchase plan activity	During 2016 , shares were purchased under the plan at prices ranging from $21.78 to $23.42 . Activity under the plan was as follows: Year ended December 31, 2016 2015 2014 Shares available for purchase, beginning of year 414,883 471,459 508,749 Shares purchased under the plan (65,479 ) (56,576 ) (37,290 ) Shares available for purchase, end of year 349,404 414,883 471,459
Summary of non-employee director stock option plan activity	During 2016 , shares were purchased under the plan at prices ranging from $18.26 to $20.99 . Activity under the plan was as follows: Year ended December 31, 2016 2015 2014 Shares available for purchase, beginning of year 264,446 279,809 294,248 Shares purchased under the plan (14,603 ) (15,363 ) (14,439 ) Shares available for purchase, end of year 249,843 264,446 279,809
Summary of dividend reinvestment plan activity	Employers Mutual did not participate in this plan in 2016 , 2015 or 2014 . Activity under the plan was as follows: Year ended December 31, 2016 2015 2014 Shares available for purchase, beginning of year 976,697 982,227 988,436 Shares purchased under the plan (5,475 ) (5,530 ) (6,209 ) Shares available for purchase, end of year 971,222 976,697 982,227 Lowest purchase price $ 22.09 $ 21.02 $ 18.69 Highest purchase price $ 30.50 $ 26.43 $ 23.59

ACCUMULATED OTHER COMPREHENSI43

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	12 Months Ended
	Dec. 31, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of beginning and ending balances of accumulated other comprehensive income	The following table reconciles, by component, the beginning and ending balances of accumulated other comprehensive income, net of tax. Accumulated other comprehensive income by component ($ in thousands) Unrealized Unrecognized Total Balance at December 31, 2014 $ 78,362 $ 3,300 $ 81,662 Other comprehensive loss before reclassifications (13,037 ) (3,949 ) (16,986 ) Amounts reclassified from accumulated other comprehensive income (4,956 ) (1,287 ) (6,243 ) Other comprehensive loss (17,993 ) (5,236 ) (23,229 ) Balance at December 31, 2015 60,369 (1,936 ) 58,433 Other comprehensive loss before reclassifications (3,885 ) (881 ) (4,766 ) Amounts reclassified from accumulated other comprehensive income (6,736 ) (850 ) (7,586 ) Other comprehensive loss (10,621 ) (1,731 ) (12,352 ) Balance at December 31, 2016 $ 49,748 $ (3,667 ) $ 46,081
Amounts reclassified out of accumulated other comprehensive income (loss)	The following tables display amounts reclassified out of accumulated other comprehensive income and into net income during the three years ended December 31, 2016 . ($ in thousands) Amounts reclassified from accumulated other comprehensive income Accumulated other comprehensive income components Year ended December 31, 2016 Affected line item in the consolidated statements of income Unrealized gains on investments: Reclassification adjustment for realized investment gains included in net income $ 10,364 Net realized investment gains Deferred income tax expense (3,628 ) Income tax expense, current Net reclassification adjustment 6,736 Unrecognized pension and postretirement benefit obligations: Reclassification adjustment for amounts amortized into net periodic pension and postretirement benefit income: Net actuarial loss (2,383 ) (1) Prior service credit 3,690 (1) Total before tax 1,307 Deferred income tax expense (457 ) Income tax expense, current Net reclassification adjustment 850 Total reclassification adjustment $ 7,586 (1) These reclassified components of accumulated other comprehensive income are included in the computation of net periodic pension and postretirement benefit income (see note 12, Employee Retirement Plans, for additional details). ($ in thousands) Amounts reclassified from accumulated other comprehensive income Accumulated other comprehensive income components Year ended December 31, 2015 Affected line item in the consolidated statements of income Unrealized gains on investments: Reclassification adjustment for realized investment gains included in net income $ 7,624 Net realized investment gains Deferred income tax expense (2,668 ) Income tax expense, current Net reclassification adjustment 4,956 Unrecognized pension and postretirement benefit obligations: Reclassification adjustment for amounts amortized into net periodic pension and postretirement benefit income: Net actuarial loss (1,327 ) (1) Prior service credit 3,307 (1) Total before tax 1,980 Deferred income tax expense (693 ) Income tax expense, current Net reclassification adjustment 1,287 Total reclassification adjustment $ 6,243 (1) These reclassified components of accumulated other comprehensive income are included in the computation of net periodic pension and postretirement benefit income (see note 12, Employee Retirement Plans, for additional details). ($ in thousands) Amounts reclassified from accumulated other comprehensive income Accumulated other comprehensive income components Year ended December 31, 2014 Affected line item in the consolidated statements of income Unrealized gains on investments: Reclassification adjustment for realized investment gains included in net income $ 7,195 Net realized investment gains Deferred income tax expense (2,518 ) Income tax expense, current Net reclassification adjustment 4,677 Unrecognized pension and postretirement benefit obligations: Reclassification adjustment for amounts amortized into net periodic pension and postretirement benefit income: Net actuarial loss (578 ) (1) Prior service credit 3,307 (1) Total before tax 2,729 Deferred income tax expense (955 ) Income tax expense, current Net reclassification adjustment 1,774 Total reclassification adjustment $ 6,451 (1) These reclassified components of accumulated other comprehensive income are included in the computation of net periodic pension and postretirement benefit income (see note 12, Employee Retirement Plans, for additional details).

LEASES, COMMITMENTS AND CONTI44

LEASES, COMMITMENTS AND CONTINGENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of lease commitments	The following table reflects the Company's share of lease commitments as of December 31, 2016 . Payments due by period ($ in thousands) Total Less than 1 - 3 4 - 5 More than Lease commitments Real estate operating leases $ 2,572 $ 391 $ 844 $ 665 $ 672

UNAUDITED INTERIM FINANCIAL I45

UNAUDITED INTERIM FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Schedule of unaudited interim financial information	Three months ended, ($ in thousands, except per share amounts) March 31 June 30 September 30 December 31 2016 Total revenues $ 153,871 $ 160,336 $ 162,378 $ 168,398 Income before income tax expense $ 20,877 $ 8,087 $ 5,047 $ 29,196 Income tax expense 6,223 1,959 918 7,904 Net income $ 14,654 $ 6,128 $ 4,129 $ 21,292 Net income per common share - basic and diluted 1 $ 0.70 $ 0.29 $ 0.20 $ 1.01 Three months ended, ($ in thousands, except per share amounts) March 31 June 30 September 30 December 31 2015 Total revenues $ 152,335 $ 158,808 $ 165,104 $ 147,479 Income before income tax expense $ 29,937 $ 11,875 $ 15,921 $ 13,923 Income tax expense 9,607 3,127 4,732 4,028 Net income $ 20,330 $ 8,748 $ 11,189 $ 9,895 Net income per common share - basic and diluted 1 $ 1.00 $ 0.42 $ 0.54 $ 0.48 1 Since the weighted-average number of shares outstanding for the quarters are calculated independently of the weighted-average number of shares outstanding for the year, quarterly net income per share may not total to annual net income per share.

SUMMARY OF SIGNIFICANT ACCOUN46

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Percentage of premium written in Iowa and contiguous states (in hundredths)	37.00%
Percentage of net premiums written subject to policyholder dividends (in hundredths)	22.00%
Investment securities on deposit	$ 11,000	$ 11,200
Average annual expense for accounts receivable charge-offs over past ten years	$ 362

AFFILIATION AND TRANSACTIONS 47

AFFILIATION AND TRANSACTIONS WITH AFFILIATES (Details) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2016USD ($)Plan	Jun. 30, 2016USD ($)Plan	Dec. 31, 2016USD ($)Plan	Dec. 31, 2015USD ($)Plan	Dec. 31, 2014USD ($)Plan
Related Party Transaction [Line Items]
Percentage of pool participation (in hundredths)			30.00%	30.00%	30.00%
Premiums earned ceded by the reinsurance subsidiary to Employers Mutual			$ 426,946	$ 407,531	$ 423,602
Property and casualty insurance [Member]
Related Party Transaction [Line Items]
Percentage of pool participation (in hundredths)			30.00%	30.00%	30.00%
Reinsurance [Member]
Related Party Transaction [Line Items]
Foreign currency transaction gain (loss)			$ 356	$ 898	$ 2,200
Affiliated Entity [Member]
Related Party Transaction [Line Items]
Premiums earned ceded by the reinsurance subsidiary to Employers Mutual			395,220	377,579	382,997
Cost allocation to the Company not from pooling agreement			4,700	3,400	3,500
Investment expenses allocated to Company			$ 1,400	$ 1,400	$ 1,300
Affiliated Entity [Member] | Property and casualty insurance [Member]
Related Party Transaction [Line Items]
Percentage of pool participation (in hundredths)			30.00%	30.00%	30.00%
Premiums earned ceded by the reinsurance subsidiary to Employers Mutual			$ 390,140	$ 366,752	$ 372,658
Cost allocation to the Company from pooling agreement			$ 92,300	$ 87,400	$ 76,000
Number of reinsurance program treaties | Plan	1	1	2
Affiliated Entity [Member] | Property and casualty insurance [Member] | Annual Aggregate Catastrophe Excess of Loss [Member]
Related Party Transaction [Line Items]
Catastrophe claims, retention amount	$ 15,000	$ 20,000
Affiliated reinsurance contract first layer limit	12,000	24,000
Ceded losses and settlement expenses incurred			$ 7,500
Dollar amount of cost of affiliated reinsurance contract	$ 1,500	$ 6,300
Affiliated Entity [Member] | Reinsurance [Member]
Related Party Transaction [Line Items]
Quota share agreement portion assumed (in hundredths)			100.00%	100.00%	100.00%
Assumed quota share earned premium			$ 135,200	$ 129,600	$ 122,100
Premiums earned ceded by the reinsurance subsidiary to Employers Mutual			5,080	10,827	10,339
Losses and settlement expenses assumed by the reinsurance subsidiary through the quota share agreement			90,900	77,500	79,500
Ceded losses and settlement expenses incurred			(467)	622	(720)
Commissions paid by the reinsurance subsidiary to Employers Mutual			27,400	27,300	25,600
Foreign currency transaction gain (loss) assumed by subsidiary from Employers Mutual			$ 367	$ 386	$ 1,000
Number of reinsurance program treaties | Plan			2	1	1
Dollar amount of cost of protection provided by industry loss warranties			$ 3,500
Affiliated Entity [Member] | Reinsurance [Member] | Per Occurrence Catastrophe Excess of Loss [Member]
Related Party Transaction [Line Items]
Catastrophe claims, retention amount			$ 10,000	$ 4,000	$ 4,000
First layer excess of loss coinsurance percentage (in hundredths)			20.00%	20.00%	20.00%
Affiliated reinsurance contract first layer limit			$ 10,000	$ 10,000	$ 10,000
Second layer excess of loss coinsurance percentage (in hundredths)				10.00%	10.00%
Second layer excess of loss limit				$ 50,000	$ 50,000
Percentage cost of protection to assumed reinsurance premiums written (in hundredths)				8.00%	8.00%
Dollar amount of cost of affiliated reinsurance contract			2,000
Affiliated Entity [Member] | Reinsurance [Member] | Annual Aggregate Catastrophe Excess of Loss [Member]
Related Party Transaction [Line Items]
Catastrophe claims, retention amount			$ 20,000
First layer excess of loss coinsurance percentage (in hundredths)			20.00%
Affiliated reinsurance contract first layer limit			$ 100,000
Dollar amount of cost of affiliated reinsurance contract			3,100
Catastrophe event minimum amount			$ 500

REINSURANCE (Details)

REINSURANCE (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)reinsurer	Dec. 31, 2015USD ($)reinsurer	Dec. 31, 2014USD ($)
Reinsurance Transactions For Insurance Companies, by Product Segment [Line Items]
Number of significant nonaffiliated reinsurers | reinsurer	2	3
Total receivable amount from significant nonaffiliated reinsurers	$ 10,400	$ 12,700
Percentage of pool participation (in hundredths)	30.00%	30.00%	30.00%
Premiums written
Net premiums written	$ 594,703	$ 578,938	$ 552,610
Premiums earned
Direct	382,300	366,752	372,658
Assumed	637,054	611,045	591,666
Ceded	(426,946)	(407,531)	(423,602)
Net premiums earned	592,408	570,266	540,722
Losses and settlement expenses incurred
Net losses and settlement expenses incurred	386,897	370,736	385,474
Affiliated Entity [Member]
Premiums written
Assumed	491,315	474,323	455,183
Ceded	(396,731)	(381,782)	(378,071)
Premiums earned
Assumed	483,759	466,966	443,440
Ceded	(395,220)	(377,579)	(382,997)
Losses and settlement expenses incurred
Assumed	305,818	295,181	305,857
Ceded	(236,851)	(199,126)	(226,662)
Non Affiliated Entity [Member]
Premiums written
Direct	383,811	370,955	367,732
Assumed	150,780	143,092	147,519
Ceded	(34,472)	(27,650)	(39,753)
Premiums earned
Direct	382,300	366,752	372,658
Assumed	153,295	144,079	148,226
Ceded	(31,726)	(29,952)	(40,605)
Losses and settlement expenses incurred
Direct	229,859	198,504	227,382
Assumed	96,018	85,922	98,482
Ceded	$ (7,947)	$ (9,745)	$ (19,585)
Property and casualty insurance [Member]
Reinsurance Transactions For Insurance Companies, by Product Segment [Line Items]
Percentage of pool participation (in hundredths)	30.00%	30.00%	30.00%
Premiums written
Net premiums written	$ 463,673	$ 454,434	$ 433,707
Premiums earned
Net premiums earned	456,467	447,197	422,381
Losses and settlement expenses incurred
Net losses and settlement expenses incurred	$ 294,369	$ 291,883	$ 298,033
Property and casualty insurance [Member] | Affiliated Entity [Member]
Reinsurance Transactions For Insurance Companies, by Product Segment [Line Items]
Percentage of pool participation (in hundredths)	30.00%	30.00%	30.00%
Premiums written
Assumed	$ 491,315	$ 474,323	$ 455,183
Ceded	(391,651)	(370,955)	(367,732)
Premiums earned
Assumed	483,759	466,966	443,440
Ceded	(390,140)	(366,752)	(372,658)
Losses and settlement expenses incurred
Assumed	304,007	294,324	304,579
Ceded	(237,318)	(198,504)	(227,382)
Property and casualty insurance [Member] | Non Affiliated Entity [Member]
Premiums written
Direct	383,811	370,955	367,732
Assumed	4,544	4,392	3,955
Ceded	(24,346)	(24,281)	(25,431)
Premiums earned
Direct	382,300	366,752	372,658
Assumed	4,444	4,240	3,787
Ceded	(23,896)	(24,009)	(24,846)
Losses and settlement expenses incurred
Direct	229,859	198,504	227,382
Assumed	2,712	2,407	2,201
Ceded	(4,891)	(4,848)	(8,747)
Reinsurance [Member]
Premiums written
Net premiums written	131,030	124,504	118,903
Premiums earned
Net premiums earned	135,941	123,069	118,341
Losses and settlement expenses incurred
Net losses and settlement expenses incurred	92,528	78,853	87,441
Reinsurance [Member] | Affiliated Entity [Member]
Premiums written
Assumed	0	0	0
Ceded	(5,080)	(10,827)	(10,339)
Premiums earned
Assumed	0	0	0
Ceded	(5,080)	(10,827)	(10,339)
Losses and settlement expenses incurred
Assumed	1,811	857	1,278
Ceded	467	(622)	720
Reinsurance [Member] | Non Affiliated Entity [Member]
Premiums written
Direct	0	0	0
Assumed	146,236	138,700	143,564
Ceded	(10,126)	(3,369)	(14,322)
Premiums earned
Direct	0	0	0
Assumed	148,851	139,839	144,439
Ceded	(7,830)	(5,943)	(15,759)
Losses and settlement expenses incurred
Direct	0	0	0
Assumed	93,306	83,515	96,281
Ceded	$ (3,056)	$ (4,897)	$ (10,838)

LIABILITY FOR LOSSES AND SETT49

LIABILITY FOR LOSSES AND SETTLEMENT EXPENSES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Reconciliation of beginning and ending reserves for losses and settlement expenses [Roll Forward]
Gross reserves at beginning of year	$ 678,774	$ 661,309	$ 610,181
Re-valuation due to foreign currency exchange rates	(2,475)	(2,061)	333
Less ceded reserves at beginning of year	23,477	28,253	30,118
Net reserves at beginning of year	657,772	635,117	579,730
Incurred losses and settlement expenses related to:
Current year	427,838	405,850	406,266
Prior years	(40,941)	(35,114)	(20,792)
Total incurred losses and settlement expenses	386,897	370,736	385,474
Paid losses and settlement expenses related to:
Current year	172,652	154,958	162,905
Prior years	200,236	193,123	167,182
Total paid losses and settlement expenses	372,888	348,081	330,087
Net reserves at end of year	671,781	657,772	635,117
Plus ceded reserves at end of year	20,664	23,477	28,253
Re-valuation due to foreign currency exchange rates	(1,913)	(2,475)	(2,061)
Gross reserves at end of year	690,532	678,774	661,309
Summary of approximation of the implied favorable development and its impact on earnings [Abstract]
Adjustment for favorable (adverse) development included in the reported development amount that had no impact on earnings	5,592	(618)	2,151
Approximation of the implied amount of favorable development that had an impact on earnings	$ (35,349)	$ (35,732)	$ (18,641)
Percentage of pool participation (in hundredths)	30.00%	30.00%	30.00%
Property and casualty insurance [Member]
Incurred losses and settlement expenses related to:
Prior years	$ (30,000)	$ (13,800)	$ (8,100)
Percentage change in loss and settlement expense reserves for prior accident years (in hundredths)	(6.20%)	(3.00%)	(1.90%)
Summary of approximation of the implied favorable development and its impact on earnings [Abstract]
Adjustment for favorable (adverse) development included in the reported development amount that had no impact on earnings	$ 5,600	$ 423	$ 2,200
Percentage of pool participation (in hundredths)	30.00%	30.00%	30.00%
Reinsurance [Member]
Incurred losses and settlement expenses related to:
Prior years	$ (10,900)	$ (21,300)	$ (12,700)
Percentage change in loss and settlement expense reserves for prior accident years (in hundredths)	(5.50%)	(10.80%)	(6.90%)
Summary of approximation of the implied favorable development and its impact on earnings [Abstract]
Adjustment for favorable (adverse) development included in the reported development amount that had no impact on earnings		$ (1,000)
Affiliated Entity [Member] | Property and casualty insurance [Member]
Summary of approximation of the implied favorable development and its impact on earnings [Abstract]
Percentage of pool participation (in hundredths)	30.00%	30.00%	30.00%

LIABILITY FOR LOSSES AND SETT50

LIABILITY FOR LOSSES AND SETTLEMENT EXPENSES SHORT-DURATION INSURANCE CONTRACTS DEVELOPMENT TABLES (Details) $ in Thousands	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2012USD ($)	Dec. 31, 2011USD ($)	Dec. 31, 2010USD ($)	Dec. 31, 2009USD ($)	Dec. 31, 2008USD ($)	Dec. 31, 2007USD ($)
Claims development [Line Items]
Liability for losses and settlement expenses, net of reinsurance	$ 643,448
Commercial Auto Liability [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	388,059
Cumulative paid losses and allocated settlement expenses, net of reinsurance	287,773
All outstanding liabilities before 2007, net of reinsurance	(34)
Liability for losses and settlement expenses, net of reinsurance	100,252
Commercial Auto Liability [Member] | Short-duration Insurance Contracts, Accident Year 2007 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	30,059	$ 30,054	$ 30,120	$ 30,263	$ 30,513	$ 30,850	$ 32,264	$ 33,085	$ 32,270	$ 29,391
IBNR reserves carried	$ 46
Cumulative number of reported claims	12,289
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 30,005	29,998	29,989	29,993	29,239	28,241	25,928	21,600	14,231	6,180
Commercial Auto Liability [Member] | Short-duration Insurance Contracts, Accident Year 2008 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	26,768	26,741	26,878	26,923	26,886	27,968	29,433	30,082	29,898
IBNR reserves carried	$ 2
Cumulative number of reported claims	11,511
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 26,750	26,648	26,527	26,306	25,215	23,144	19,204	13,437	6,551
Commercial Auto Liability [Member] | Short-duration Insurance Contracts, Accident Year 2009 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	24,655	24,730	24,874	24,986	25,370	26,667	27,923	28,973
IBNR reserves carried	$ 14
Cumulative number of reported claims	10,481
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 24,608	24,593	24,495	24,001	21,532	17,359	12,957	6,952
Commercial Auto Liability [Member] | Short-duration Insurance Contracts, Accident Year 2010 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	26,166	26,479	26,252	26,401	26,478	27,480	30,377
IBNR reserves carried	$ (1)
Cumulative number of reported claims	11,391
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 26,039	25,558	24,674	23,547	19,274	13,278	7,025
Commercial Auto Liability [Member] | Short-duration Insurance Contracts, Accident Year 2011 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	31,635	31,914	31,961	31,098	29,790	32,775
IBNR reserves carried	$ 30
Cumulative number of reported claims	11,763
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 30,293	29,121	26,598	22,206	14,875	6,801
Commercial Auto Liability [Member] | Short-duration Insurance Contracts, Accident Year 2012 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	37,693	37,681	37,098	34,235	32,768
IBNR reserves carried	$ (308)
Cumulative number of reported claims	11,940
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 35,406	32,636	26,023	19,398	8,830
Commercial Auto Liability [Member] | Short-duration Insurance Contracts, Accident Year 2013 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	42,336	42,086	40,382	37,265
IBNR reserves carried	$ (454)
Cumulative number of reported claims	13,628
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 36,232	29,997	19,975	8,729
Commercial Auto Liability [Member] | Short-duration Insurance Contracts, Accident Year 2014 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	51,455	49,998	50,342
IBNR reserves carried	$ 2,008
Cumulative number of reported claims	15,029
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 37,433	25,746	12,069
Commercial Auto Liability [Member] | Short-duration Insurance Contracts, Accident Year 2015 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	57,824	53,883
IBNR reserves carried	$ 4,608
Cumulative number of reported claims	16,378
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 27,424	13,336
Commercial Auto Liability [Member] | Short-duration Insurance Contracts, Accident Year 2016 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	59,468
IBNR reserves carried	$ 11,487
Cumulative number of reported claims	15,598
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 13,583
Commercial Property [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	487,149
Cumulative paid losses and allocated settlement expenses, net of reinsurance	456,878
All outstanding liabilities before 2007, net of reinsurance	100
Liability for losses and settlement expenses, net of reinsurance	30,371
Commercial Property [Member] | Short-duration Insurance Contracts, Accident Year 2007 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	33,815	33,811	33,928	33,892	33,896	33,858	33,877	34,070	35,166	38,293
IBNR reserves carried	$ 1
Cumulative number of reported claims	11,933
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 33,813	33,800	33,914	33,878	33,857	33,809	33,656	33,404	32,797	24,873
Commercial Property [Member] | Short-duration Insurance Contracts, Accident Year 2008 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	42,707	42,765	42,784	42,649	42,562	42,422	42,645	42,870	48,559
IBNR reserves carried	$ (50)
Cumulative number of reported claims	15,795
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 42,755	42,755	42,691	42,607	42,071	41,991	41,868	40,603	31,514
Commercial Property [Member] | Short-duration Insurance Contracts, Accident Year 2009 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	36,020	36,056	35,926	35,622	35,881	35,985	36,003	39,511
IBNR reserves carried	$ (446)
Cumulative number of reported claims	14,635
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 35,893	35,849	35,803	35,803	35,422	34,624	32,602	25,321
Commercial Property [Member] | Short-duration Insurance Contracts, Accident Year 2010 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	39,428	39,379	39,154	39,071	38,770	38,650	40,422
IBNR reserves carried	$ (3)
Cumulative number of reported claims	16,267
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 39,318	39,314	38,901	37,926	36,931	35,730	28,032
Commercial Property [Member] | Short-duration Insurance Contracts, Accident Year 2011 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	58,375	57,703	57,629	57,271	57,614	58,930
IBNR reserves carried	$ 95
Cumulative number of reported claims	19,493
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 57,607	57,065	56,249	54,803	53,226	41,524
Commercial Property [Member] | Short-duration Insurance Contracts, Accident Year 2012 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	46,566	46,273	45,313	44,157	41,535
IBNR reserves carried	$ (116)
Cumulative number of reported claims	16,039
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 46,270	44,543	43,628	41,862	32,879
Commercial Property [Member] | Short-duration Insurance Contracts, Accident Year 2013 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	53,070	52,511	50,976	50,266
IBNR reserves carried	$ (27)
Cumulative number of reported claims	15,982
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 51,457	50,460	47,683	36,555
Commercial Property [Member] | Short-duration Insurance Contracts, Accident Year 2014 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	60,662	60,990	60,018
IBNR reserves carried	$ (35)
Cumulative number of reported claims	16,702
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 58,045	55,679	43,022
Commercial Property [Member] | Short-duration Insurance Contracts, Accident Year 2015 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	56,798	55,508
IBNR reserves carried	$ (289)
Cumulative number of reported claims	14,253
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 50,068	37,208
Commercial Property [Member] | Short-duration Insurance Contracts, Accident Year 2016 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	59,708
IBNR reserves carried	$ 339
Cumulative number of reported claims	13,636
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 41,652
Workers' Compensation [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	467,569
Cumulative paid losses and allocated settlement expenses, net of reinsurance	359,118
All outstanding liabilities before 2007, net of reinsurance	28,331
Liability for losses and settlement expenses, net of reinsurance	136,782
Workers' Compensation [Member] | Short-duration Insurance Contracts, Accident Year 2007 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	43,599	44,353	44,325	44,372	44,373	44,981	44,888	44,747	45,832	43,285
IBNR reserves carried	$ 845
Cumulative number of reported claims	22,312
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 40,643	40,251	39,628	38,916	37,818	36,338	34,061	30,600	24,164	11,592
Workers' Compensation [Member] | Short-duration Insurance Contracts, Accident Year 2008 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	42,943	43,737	43,301	43,338	43,766	43,156	44,113	46,240	49,577
IBNR reserves carried	$ 1,179
Cumulative number of reported claims	21,614
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 39,099	38,654	37,938	37,270	36,024	34,302	31,110	25,214	12,432
Workers' Compensation [Member] | Short-duration Insurance Contracts, Accident Year 2009 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	42,774	43,724	43,590	44,093	44,041	44,098	43,335	46,130
IBNR reserves carried	$ 998
Cumulative number of reported claims	19,233
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 39,583	39,167	38,329	37,409	35,363	31,802	25,157	11,879
Workers' Compensation [Member] | Short-duration Insurance Contracts, Accident Year 2010 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	49,145	50,069	49,851	49,906	50,057	49,336	46,328
IBNR reserves carried	$ 1,383
Cumulative number of reported claims	19,611
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 43,614	42,651	41,437	39,001	35,029	28,074	14,237
Workers' Compensation [Member] | Short-duration Insurance Contracts, Accident Year 2011 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	43,695	44,427	44,506	44,709	46,724	47,836
IBNR reserves carried	$ 1,649
Cumulative number of reported claims	19,562
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 38,437	37,027	35,295	32,237	26,291	13,291
Workers' Compensation [Member] | Short-duration Insurance Contracts, Accident Year 2012 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	45,088	46,928	47,756	50,094	51,099
IBNR reserves carried	$ 2,156
Cumulative number of reported claims	19,357
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 39,456	37,307	33,943	28,109	14,015
Workers' Compensation [Member] | Short-duration Insurance Contracts, Accident Year 2013 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	46,102	48,946	51,637	52,141
IBNR reserves carried	$ 2,639
Cumulative number of reported claims	19,814
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 37,907	35,061	29,219	14,917
Workers' Compensation [Member] | Short-duration Insurance Contracts, Accident Year 2014 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	47,472	50,973	51,515
IBNR reserves carried	$ 2,680
Cumulative number of reported claims	19,390
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 35,883	28,894	14,692
Workers' Compensation [Member] | Short-duration Insurance Contracts, Accident Year 2015 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	48,919	54,960
IBNR reserves carried	$ 3,485
Cumulative number of reported claims	18,983
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 29,023	14,956
Workers' Compensation [Member] | Short-duration Insurance Contracts, Accident Year 2016 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	57,832
IBNR reserves carried	$ 17,228
Cumulative number of reported claims	17,764
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 15,473
Other Liability [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	409,517
Cumulative paid losses and allocated settlement expenses, net of reinsurance	259,792
All outstanding liabilities before 2007, net of reinsurance	14,056
Liability for losses and settlement expenses, net of reinsurance	163,781
Other Liability [Member] | Short-duration Insurance Contracts, Accident Year 2007 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	36,011	36,194	36,399	36,725	36,185	36,148	36,535	35,944	40,441	47,426
IBNR reserves carried	$ 632
Cumulative number of reported claims	10,442
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 34,725	34,096	33,182	31,605	30,234	28,383	23,893	17,971	9,966	3,505
Other Liability [Member] | Short-duration Insurance Contracts, Accident Year 2008 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	35,491	35,528	36,305	37,005	38,755	34,689	38,877	40,005	46,327
IBNR reserves carried	$ 1,056
Cumulative number of reported claims	10,941
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 33,162	32,863	32,514	31,270	28,476	24,139	16,525	10,443	4,299
Other Liability [Member] | Short-duration Insurance Contracts, Accident Year 2009 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	32,521	32,384	32,827	35,614	34,263	37,650	39,908	44,497
IBNR reserves carried	$ 1,277
Cumulative number of reported claims	9,826
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 30,176	29,722	28,172	26,255	22,276	16,718	10,707	3,294
Other Liability [Member] | Short-duration Insurance Contracts, Accident Year 2010 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	34,556	34,655	36,137	38,829	34,655	36,213	41,624
IBNR reserves carried	$ 1,273
Cumulative number of reported claims	10,129
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 30,711	29,688	27,612	21,732	15,041	8,315	3,403
Other Liability [Member] | Short-duration Insurance Contracts, Accident Year 2011 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	32,452	33,649	35,177	35,125	42,982	44,490
IBNR reserves carried	$ 1,700
Cumulative number of reported claims	9,969
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 28,228	25,647	22,154	17,308	10,572	4,730
Other Liability [Member] | Short-duration Insurance Contracts, Accident Year 2012 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	37,093	40,275	41,139	42,081	42,661
IBNR reserves carried	$ 1,450
Cumulative number of reported claims	10,010
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 29,651	25,095	19,661	12,851	4,720
Other Liability [Member] | Short-duration Insurance Contracts, Accident Year 2013 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	42,187	42,544	43,837	47,974
IBNR reserves carried	$ 6,957
Cumulative number of reported claims	10,504
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 27,642	21,122	11,894	4,414
Other Liability [Member] | Short-duration Insurance Contracts, Accident Year 2014 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	52,601	54,403	61,382
IBNR reserves carried	$ 6,614
Cumulative number of reported claims	10,691
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 27,506	17,267	5,630
Other Liability [Member] | Short-duration Insurance Contracts, Accident Year 2015 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	47,553	54,221
IBNR reserves carried	$ 15,533
Cumulative number of reported claims	10,074
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 11,588	4,331
Other Liability [Member] | Short-duration Insurance Contracts, Accident Year 2016 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	59,052
IBNR reserves carried	$ 24,345
Cumulative number of reported claims	8,612
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 6,403
Personal Auto Liability [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	89,962
Cumulative paid losses and allocated settlement expenses, net of reinsurance	81,021
All outstanding liabilities before 2007, net of reinsurance	59
Liability for losses and settlement expenses, net of reinsurance	9,000
Personal Auto Liability [Member] | Short-duration Insurance Contracts, Accident Year 2007 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	7,793	7,782	7,794	7,814	7,839	7,866	7,923	8,107	8,337	8,616
IBNR reserves carried	$ 21
Cumulative number of reported claims	6,737
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 7,772	7,772	7,772	7,756	7,697	7,497	7,134	6,696	5,355	3,243
Personal Auto Liability [Member] | Short-duration Insurance Contracts, Accident Year 2008 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	7,862	7,833	7,876	7,909	8,094	8,098	8,121	8,221	9,024
IBNR reserves carried	$ 51
Cumulative number of reported claims	6,781
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 7,805	7,809	7,810	7,794	7,558	7,291	6,743	5,798	3,096
Personal Auto Liability [Member] | Short-duration Insurance Contracts, Accident Year 2009 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	9,325	9,339	9,382	9,353	9,386	9,452	9,653	10,168
IBNR reserves carried	$ 24
Cumulative number of reported claims	7,523
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 9,278	9,204	9,194	9,049	8,905	7,966	6,393	3,564
Personal Auto Liability [Member] | Short-duration Insurance Contracts, Accident Year 2010 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	9,676	9,656	9,700	9,698	9,736	9,851	9,815
IBNR reserves carried	$ 31
Cumulative number of reported claims	7,429
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 9,632	9,562	9,401	9,108	8,250	6,666	3,988
Personal Auto Liability [Member] | Short-duration Insurance Contracts, Accident Year 2011 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	9,311	9,460	9,432	9,331	9,388	9,741
IBNR reserves carried	$ (97)
Cumulative number of reported claims	8,050
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 9,153	9,038	8,883	8,129	6,842	3,950
Personal Auto Liability [Member] | Short-duration Insurance Contracts, Accident Year 2012 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	10,537	10,731	11,023	10,756	10,917
IBNR reserves carried	$ (30)
Cumulative number of reported claims	7,871
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 10,244	9,871	9,091	7,439	4,779
Personal Auto Liability [Member] | Short-duration Insurance Contracts, Accident Year 2013 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	10,085	10,376	10,384	10,492
IBNR reserves carried	$ 13
Cumulative number of reported claims	7,232
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 9,648	8,985	7,521	4,377
Personal Auto Liability [Member] | Short-duration Insurance Contracts, Accident Year 2014 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	9,331	9,631	10,573
IBNR reserves carried	$ 112
Cumulative number of reported claims	6,304
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 7,755	6,392	3,970
Personal Auto Liability [Member] | Short-duration Insurance Contracts, Accident Year 2015 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	8,638	9,119
IBNR reserves carried	$ 213
Cumulative number of reported claims	5,642
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 6,229	3,800
Personal Auto Liability [Member] | Short-duration Insurance Contracts, Accident Year 2016 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	7,404
IBNR reserves carried	$ 997
Cumulative number of reported claims	4,443
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 3,505
Homeowners Insurance [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	157,322
Cumulative paid losses and allocated settlement expenses, net of reinsurance	154,877
All outstanding liabilities before 2007, net of reinsurance	0
Liability for losses and settlement expenses, net of reinsurance	2,445
Homeowners Insurance [Member] | Short-duration Insurance Contracts, Accident Year 2007 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	12,312	12,322	12,314	12,322	12,295	12,317	12,333	12,332	12,525	14,283
IBNR reserves carried	$ (6)
Cumulative number of reported claims	9,208
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 12,221	12,221	12,220	12,219	12,158	12,133	12,126	12,067	11,605	9,164
Homeowners Insurance [Member] | Short-duration Insurance Contracts, Accident Year 2008 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	19,908	19,901	19,886	19,886	19,905	19,924	19,894	20,222	22,736
IBNR reserves carried	$ 0
Cumulative number of reported claims	12,964
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 19,908	19,902	19,903	19,902	19,891	19,787	19,550	19,385	15,642
Homeowners Insurance [Member] | Short-duration Insurance Contracts, Accident Year 2009 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	16,464	16,465	16,394	16,352	16,379	16,467	16,606	18,109
IBNR reserves carried	$ 0
Cumulative number of reported claims	11,475
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 16,464	16,421	16,315	16,288	16,246	16,135	15,885	12,645
Homeowners Insurance [Member] | Short-duration Insurance Contracts, Accident Year 2010 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	17,146	17,129	17,093	17,053	17,074	17,523	17,875
IBNR reserves carried	$ (16)
Cumulative number of reported claims	12,132
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 17,130	17,128	17,128	17,011	16,909	16,633	13,457
Homeowners Insurance [Member] | Short-duration Insurance Contracts, Accident Year 2011 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	23,415	23,448	23,309	22,975	23,389	24,530
IBNR reserves carried	$ 45
Cumulative number of reported claims	14,257
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 23,370	23,403	23,136	22,737	22,421	19,828
Homeowners Insurance [Member] | Short-duration Insurance Contracts, Accident Year 2012 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	16,892	16,929	16,836	16,496	16,057
IBNR reserves carried	$ (9)
Cumulative number of reported claims	10,108
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 16,859	16,793	16,582	16,283	13,759
Homeowners Insurance [Member] | Short-duration Insurance Contracts, Accident Year 2013 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	14,784	14,685	14,833	14,844
IBNR reserves carried	$ 60
Cumulative number of reported claims	8,683
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 14,681	14,621	14,285	11,735
Homeowners Insurance [Member] | Short-duration Insurance Contracts, Accident Year 2014 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	13,447	13,328	13,228
IBNR reserves carried	$ 39
Cumulative number of reported claims	7,416
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 13,215	13,025	11,065
Homeowners Insurance [Member] | Short-duration Insurance Contracts, Accident Year 2015 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	11,153	11,233
IBNR reserves carried	$ 37
Cumulative number of reported claims	5,907
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 10,456	8,650
Homeowners Insurance [Member] | Short-duration Insurance Contracts, Accident Year 2016 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	11,801
IBNR reserves carried	$ (38)
Cumulative number of reported claims	6,853
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 10,573
Auto Physical Damage [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	210,603
Cumulative paid losses and allocated settlement expenses, net of reinsurance	209,608
All outstanding liabilities before 2007, net of reinsurance	3
Liability for losses and settlement expenses, net of reinsurance	998
Auto Physical Damage [Member] | Short-duration Insurance Contracts, Accident Year 2007 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	14,993	15,004	15,010	15,014	15,022	15,033	15,051	15,034	15,198	17,177
IBNR reserves carried	$ (9)
Cumulative number of reported claims	25,973
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 15,002	15,004	15,008	15,012	15,019	15,029	15,043	15,019	15,111	14,202
Auto Physical Damage [Member] | Short-duration Insurance Contracts, Accident Year 2008 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	17,540	17,558	17,562	17,567	17,578	17,584	17,598	17,743	19,589
IBNR reserves carried	$ (15)
Cumulative number of reported claims	28,635
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 17,555	17,557	17,560	17,564	17,577	17,570	17,577	17,662	16,491
Auto Physical Damage [Member] | Short-duration Insurance Contracts, Accident Year 2009 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	16,587	16,602	16,605	16,593	16,639	16,720	16,744	18,077
IBNR reserves carried	$ (15)
Cumulative number of reported claims	29,419
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 16,601	16,602	16,603	16,592	16,636	16,687	16,661	15,566
Auto Physical Damage [Member] | Short-duration Insurance Contracts, Accident Year 2010 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	18,488	18,532	18,527	18,549	18,538	18,657	19,249
IBNR reserves carried	$ (35)
Cumulative number of reported claims	31,513
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 18,521	18,528	18,523	18,540	18,529	18,557	17,113
Auto Physical Damage [Member] | Short-duration Insurance Contracts, Accident Year 2011 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	20,877	20,915	20,917	20,919	21,003	21,965
IBNR reserves carried	$ (25)
Cumulative number of reported claims	34,393
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 20,900	20,912	20,904	20,912	20,984	19,849
Auto Physical Damage [Member] | Short-duration Insurance Contracts, Accident Year 2012 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	21,161	21,233	21,263	21,342	21,389
IBNR reserves carried	$ (54)
Cumulative number of reported claims	31,098
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 21,216	21,227	21,256	21,328	19,719
Auto Physical Damage [Member] | Short-duration Insurance Contracts, Accident Year 2013 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	22,371	22,486	22,553	22,847
IBNR reserves carried	$ (52)
Cumulative number of reported claims	31,040
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 22,417	22,463	22,512	20,774
Auto Physical Damage [Member] | Short-duration Insurance Contracts, Accident Year 2014 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	23,904	24,115	24,897
IBNR reserves carried	$ (98)
Cumulative number of reported claims	31,571
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 23,987	24,110	22,743
Auto Physical Damage [Member] | Short-duration Insurance Contracts, Accident Year 2015 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	26,612	27,950
IBNR reserves carried	$ (47)
Cumulative number of reported claims	30,633
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 26,538	24,483
Auto Physical Damage [Member] | Short-duration Insurance Contracts, Accident Year 2016 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	28,070
IBNR reserves carried	$ (1,294)
Cumulative number of reported claims	29,060
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 26,871
Assumed Pro Rata [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	242,769
Cumulative paid losses and allocated settlement expenses, net of reinsurance	187,236
All outstanding liabilities before 2007, net of reinsurance	2,926
Liability for losses and settlement expenses, net of reinsurance	58,459
Assumed Pro Rata [Member] | Short-duration Insurance Contracts, Accident Year 2007 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	17,773	17,758	17,849	17,867	17,959	18,152	18,323	18,245	19,758	26,407
IBNR reserves carried	268
Cumulative paid losses and allocated settlement expenses, net of reinsurance	17,338	17,273	17,222	17,007	16,899	16,789	16,004	14,976	13,247	6,397
Assumed Pro Rata [Member] | Short-duration Insurance Contracts, Accident Year 2008 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	23,712	23,654	23,500	23,690	23,560	24,053	23,684	25,004	29,698
IBNR reserves carried	321
Cumulative paid losses and allocated settlement expenses, net of reinsurance	22,984	22,842	22,539	22,288	21,872	21,367	20,168	17,973	9,154
Assumed Pro Rata [Member] | Short-duration Insurance Contracts, Accident Year 2009 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	16,899	16,907	16,970	17,143	17,306	18,100	19,009	23,625
IBNR reserves carried	295
Cumulative paid losses and allocated settlement expenses, net of reinsurance	16,346	16,158	15,980	15,720	15,195	14,387	12,821	6,071
Assumed Pro Rata [Member] | Short-duration Insurance Contracts, Accident Year 2010 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	15,065	15,114	15,322	15,501	16,151	16,773	19,357
IBNR reserves carried	150
Cumulative paid losses and allocated settlement expenses, net of reinsurance	14,783	14,742	14,693	14,083	13,692	11,774	4,995
Assumed Pro Rata [Member] | Short-duration Insurance Contracts, Accident Year 2011 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	27,792	27,808	28,399	29,156	29,567	29,890
IBNR reserves carried	230
Cumulative paid losses and allocated settlement expenses, net of reinsurance	27,339	27,268	26,893	26,190	22,575	10,139
Assumed Pro Rata [Member] | Short-duration Insurance Contracts, Accident Year 2012 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	17,231	17,785	20,422	20,865	21,735
IBNR reserves carried	505
Cumulative paid losses and allocated settlement expenses, net of reinsurance	16,178	15,834	14,639	12,433	4,378
Assumed Pro Rata [Member] | Short-duration Insurance Contracts, Accident Year 2013 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	26,325	26,902	29,554	23,022
IBNR reserves carried	2,764
Cumulative paid losses and allocated settlement expenses, net of reinsurance	20,564	17,455	12,291	3,834
Assumed Pro Rata [Member] | Short-duration Insurance Contracts, Accident Year 2014 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	27,500	27,215	30,931
IBNR reserves carried	2,089
Cumulative paid losses and allocated settlement expenses, net of reinsurance	20,297	15,907	5,980
Assumed Pro Rata [Member] | Short-duration Insurance Contracts, Accident Year 2015 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	34,953	38,142
IBNR reserves carried	5,292
Cumulative paid losses and allocated settlement expenses, net of reinsurance	21,794	9,526
Assumed Pro Rata [Member] | Short-duration Insurance Contracts, Accident Year 2016 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	35,519
IBNR reserves carried	17,637
Cumulative paid losses and allocated settlement expenses, net of reinsurance	9,613
Assumed Excess of Loss [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	461,865
Cumulative paid losses and allocated settlement expenses, net of reinsurance	341,614
All outstanding liabilities before 2007, net of reinsurance	19,142
Liability for losses and settlement expenses, net of reinsurance	139,393
Assumed Excess of Loss [Member] | Short-duration Insurance Contracts, Accident Year 2007 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	22,084	22,036	22,112	22,588	22,735	22,825	23,064	26,567	25,899	31,246
IBNR reserves carried	1,135
Cumulative paid losses and allocated settlement expenses, net of reinsurance	19,708	19,328	18,725	18,464	18,157	17,599	16,513	15,750	13,257	$ 5,853
Assumed Excess of Loss [Member] | Short-duration Insurance Contracts, Accident Year 2008 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	36,821	36,956	37,413	39,499	38,911	40,054	41,319	39,823	43,846
IBNR reserves carried	1,490
Cumulative paid losses and allocated settlement expenses, net of reinsurance	33,554	33,110	32,679	32,529	31,214	30,585	28,652	25,464	$ 14,250
Assumed Excess of Loss [Member] | Short-duration Insurance Contracts, Accident Year 2009 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	27,096	27,867	28,187	30,121	30,470	29,941	30,505	38,849
IBNR reserves carried	1,872
Cumulative paid losses and allocated settlement expenses, net of reinsurance	22,987	22,809	22,186	21,837	20,968	18,765	15,867	$ 8,554
Assumed Excess of Loss [Member] | Short-duration Insurance Contracts, Accident Year 2010 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	39,544	40,348	39,592	40,223	40,735	40,923	47,367
IBNR reserves carried	2,761
Cumulative paid losses and allocated settlement expenses, net of reinsurance	35,306	33,629	32,620	30,778	27,985	24,713	$ 9,281
Assumed Excess of Loss [Member] | Short-duration Insurance Contracts, Accident Year 2011 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	58,444	58,825	59,088	60,672	61,504	71,897
IBNR reserves carried	3,254
Cumulative paid losses and allocated settlement expenses, net of reinsurance	53,657	52,362	50,367	47,722	42,007	$ 25,188
Assumed Excess of Loss [Member] | Short-duration Insurance Contracts, Accident Year 2012 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	52,800	53,152	54,397	55,971	58,734
IBNR reserves carried	4,598
Cumulative paid losses and allocated settlement expenses, net of reinsurance	45,115	43,580	40,592	36,224	$ 21,318
Assumed Excess of Loss [Member] | Short-duration Insurance Contracts, Accident Year 2013 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	44,391	44,536	47,088	52,143
IBNR reserves carried	4,219
Cumulative paid losses and allocated settlement expenses, net of reinsurance	37,232	32,973	27,327	$ 11,676
Assumed Excess of Loss [Member] | Short-duration Insurance Contracts, Accident Year 2014 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	59,827	58,476	65,009
IBNR reserves carried	6,611
Cumulative paid losses and allocated settlement expenses, net of reinsurance	45,604	38,921	$ 22,114
Assumed Excess of Loss [Member] | Short-duration Insurance Contracts, Accident Year 2015 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	54,522	59,686
IBNR reserves carried	10,167
Cumulative paid losses and allocated settlement expenses, net of reinsurance	30,171	$ 13,376
Assumed Excess of Loss [Member] | Short-duration Insurance Contracts, Accident Year 2016 [Member]
Claims development [Line Items]
Incurred losses and allocated settlement expenses, net of reinsurance	66,336
IBNR reserves carried	23,457
Cumulative paid losses and allocated settlement expenses, net of reinsurance	$ 18,280

LIABILITY FOR LOSSES AND SETT51

LIABILITY FOR LOSSES AND SETTLEMENT EXPENSES RECONCILIATION TO LIABILITY (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Short-duration insurance contracts, reconciliation of claims development to liability [Line Items]
Net outstanding liability	$ 643,448
Ceded reserves	20,664	$ 23,477	$ 28,253	$ 30,118
Unallocated settlement expenses	26,420
Gross reserve for losses and settlement expenses	690,532	$ 678,774	$ 661,309	$ 610,181
Commercial Auto Liability [Member]
Short-duration insurance contracts, reconciliation of claims development to liability [Line Items]
Net outstanding liability	100,252
Ceded reserves	526
Commercial Property [Member]
Short-duration insurance contracts, reconciliation of claims development to liability [Line Items]
Net outstanding liability	30,371
Ceded reserves	3,608
Workers' Compensation [Member]
Short-duration insurance contracts, reconciliation of claims development to liability [Line Items]
Net outstanding liability	136,782
Ceded reserves	8,265
Other Liability [Member]
Short-duration insurance contracts, reconciliation of claims development to liability [Line Items]
Net outstanding liability	163,781
Ceded reserves	2,547
Personal Auto Liability [Member]
Short-duration insurance contracts, reconciliation of claims development to liability [Line Items]
Net outstanding liability	9,000
Ceded reserves	1,511
Homeowners Insurance [Member]
Short-duration insurance contracts, reconciliation of claims development to liability [Line Items]
Net outstanding liability	2,445
Ceded reserves	41
Auto Physical Damage [Member]
Short-duration insurance contracts, reconciliation of claims development to liability [Line Items]
Net outstanding liability	998
Ceded reserves	21
Assumed Pro Rata [Member]
Short-duration insurance contracts, reconciliation of claims development to liability [Line Items]
Net outstanding liability	58,459
Ceded reserves	2,242
Assumed Excess of Loss [Member]
Short-duration insurance contracts, reconciliation of claims development to liability [Line Items]
Net outstanding liability	139,393
Ceded reserves	1,880
Other Short-duration Insurance Product Line [Member]
Short-duration insurance contracts, reconciliation of claims development to liability [Line Items]
Net outstanding liability	1,967
Ceded reserves	$ 23

LIABILITY FOR LOSSES AND SETT52

LIABILITY FOR LOSSES AND SETTLEMENT EXPENSES HISTORICAL CLAIMS DURATION (Details)	Dec. 31, 2016
Commercial Auto Liability [Member]
Short-duration insurance contracts, historical claims duration [Line Items]
Short-duration insurance contracts, historical claims duration, year one	23.50%
Short-duration insurance contracts, historical claims duration, year two	25.80%
Short-duration insurance contracts, historical claims duration, year three	21.80%
Short-duration insurance contracts, historical claims duration, year four	15.50%
Short-duration insurance contracts, historical claims duration, year five	7.50%
Short-duration insurance contracts, historical claims duration, year six	3.30%
Short-duration insurance contracts, historical claims duration, year seven	1.40%
Short-duration insurance contracts, historical claims duration, year eight	0.20%
Short-duration insurance contracts, historical claims duration, year nine	0.20%
Short-duration insurance contracts, historical claims duration, year ten	0.00%
Commercial Property [Member]
Short-duration insurance contracts, historical claims duration [Line Items]
Short-duration insurance contracts, historical claims duration, year one	70.60%
Short-duration insurance contracts, historical claims duration, year two	20.90%
Short-duration insurance contracts, historical claims duration, year three	3.60%
Short-duration insurance contracts, historical claims duration, year four	1.70%
Short-duration insurance contracts, historical claims duration, year five	1.60%
Short-duration insurance contracts, historical claims duration, year six	0.70%
Short-duration insurance contracts, historical claims duration, year seven	0.10%
Short-duration insurance contracts, historical claims duration, year eight	0.10%
Short-duration insurance contracts, historical claims duration, year nine	(0.20%)
Short-duration insurance contracts, historical claims duration, year ten	0.00%
Workers' Compensation [Member]
Short-duration insurance contracts, historical claims duration [Line Items]
Short-duration insurance contracts, historical claims duration, year one	29.50%
Short-duration insurance contracts, historical claims duration, year two	29.80%
Short-duration insurance contracts, historical claims duration, year three	14.00%
Short-duration insurance contracts, historical claims duration, year four	7.50%
Short-duration insurance contracts, historical claims duration, year five	4.60%
Short-duration insurance contracts, historical claims duration, year six	2.80%
Short-duration insurance contracts, historical claims duration, year seven	2.00%
Short-duration insurance contracts, historical claims duration, year eight	1.40%
Short-duration insurance contracts, historical claims duration, year nine	1.20%
Short-duration insurance contracts, historical claims duration, year ten	0.90%
Other Liability [Member]
Short-duration insurance contracts, historical claims duration [Line Items]
Short-duration insurance contracts, historical claims duration, year one	11.00%
Short-duration insurance contracts, historical claims duration, year two	18.60%
Short-duration insurance contracts, historical claims duration, year three	19.70%
Short-duration insurance contracts, historical claims duration, year four	17.10%
Short-duration insurance contracts, historical claims duration, year five	12.80%
Short-duration insurance contracts, historical claims duration, year six	6.60%
Short-duration insurance contracts, historical claims duration, year seven	3.80%
Short-duration insurance contracts, historical claims duration, year eight	2.30%
Short-duration insurance contracts, historical claims duration, year nine	1.70%
Short-duration insurance contracts, historical claims duration, year ten	1.70%
Personal Auto Liability [Member]
Short-duration insurance contracts, historical claims duration [Line Items]
Short-duration insurance contracts, historical claims duration, year one	42.50%
Short-duration insurance contracts, historical claims duration, year two	29.00%
Short-duration insurance contracts, historical claims duration, year three	15.10%
Short-duration insurance contracts, historical claims duration, year four	7.70%
Short-duration insurance contracts, historical claims duration, year five	3.00%
Short-duration insurance contracts, historical claims duration, year six	2.00%
Short-duration insurance contracts, historical claims duration, year seven	0.50%
Short-duration insurance contracts, historical claims duration, year eight	0.30%
Short-duration insurance contracts, historical claims duration, year nine	(0.10%)
Short-duration insurance contracts, historical claims duration, year ten	0.00%
Homeowners Insurance [Member]
Short-duration insurance contracts, historical claims duration [Line Items]
Short-duration insurance contracts, historical claims duration, year one	80.30%
Short-duration insurance contracts, historical claims duration, year two	16.80%
Short-duration insurance contracts, historical claims duration, year three	1.80%
Short-duration insurance contracts, historical claims duration, year four	0.90%
Short-duration insurance contracts, historical claims duration, year five	0.50%
Short-duration insurance contracts, historical claims duration, year six	0.10%
Short-duration insurance contracts, historical claims duration, year seven	0.30%
Short-duration insurance contracts, historical claims duration, year eight	0.10%
Short-duration insurance contracts, historical claims duration, year nine	0.00%
Short-duration insurance contracts, historical claims duration, year ten	0.00%
Auto Physical Damage [Member]
Short-duration insurance contracts, historical claims duration [Line Items]
Short-duration insurance contracts, historical claims duration, year one	93.90%
Short-duration insurance contracts, historical claims duration, year two	6.80%
Short-duration insurance contracts, historical claims duration, year three	(0.30%)
Short-duration insurance contracts, historical claims duration, year four	0.00%
Short-duration insurance contracts, historical claims duration, year five	(0.10%)
Short-duration insurance contracts, historical claims duration, year six	0.00%
Short-duration insurance contracts, historical claims duration, year seven	0.00%
Short-duration insurance contracts, historical claims duration, year eight	0.00%
Short-duration insurance contracts, historical claims duration, year nine	0.00%
Short-duration insurance contracts, historical claims duration, year ten	0.00%
Assumed Pro Rata [Member]
Short-duration insurance contracts, historical claims duration [Line Items]
Short-duration insurance contracts, historical claims duration, year one	29.60%
Short-duration insurance contracts, historical claims duration, year two	39.50%
Short-duration insurance contracts, historical claims duration, year three	12.80%
Short-duration insurance contracts, historical claims duration, year four	5.60%
Short-duration insurance contracts, historical claims duration, year five	2.80%
Short-duration insurance contracts, historical claims duration, year six	0.90%
Short-duration insurance contracts, historical claims duration, year seven	0.80%
Short-duration insurance contracts, historical claims duration, year eight	1.20%
Short-duration insurance contracts, historical claims duration, year nine	0.50%
Short-duration insurance contracts, historical claims duration, year ten	0.40%
Assumed Excess of Loss [Member]
Short-duration insurance contracts, historical claims duration [Line Items]
Short-duration insurance contracts, historical claims duration, year one	31.90%
Short-duration insurance contracts, historical claims duration, year two	31.20%
Short-duration insurance contracts, historical claims duration, year three	10.10%
Short-duration insurance contracts, historical claims duration, year four	6.20%
Short-duration insurance contracts, historical claims duration, year five	3.50%
Short-duration insurance contracts, historical claims duration, year six	2.40%
Short-duration insurance contracts, historical claims duration, year seven	2.10%
Short-duration insurance contracts, historical claims duration, year eight	1.00%
Short-duration insurance contracts, historical claims duration, year nine	2.00%
Short-duration insurance contracts, historical claims duration, year ten	1.70%

ASBESTOS AND ENVIRONMENTAL CL53

ASBESTOS AND ENVIRONMENTAL CLAIMS (Details) $ in Millions	12 Months Ended	96 Months Ended
	Dec. 31, 2016USD ($)claimpolicyholderlawsuit	Dec. 31, 2016USD ($)claimlawsuit	Dec. 31, 2015USD ($)
Liability for Asbestos and Environmental Claims [Abstract]
Average asbestos and environmental losses paid by company per year over past five years	$ 2
Reserves for asbestos and environmental related claims, before reinsurance	13.3	$ 13.3	$ 11.5
Reserves for asbestos and environmental related claims, net of reinsurance	$ 13	$ 13	$ 11.2
Number of asbestos bodily injury lawsuits | lawsuit	1,856	1,856
Number of policyholders producing recent higher paid asbestos amounts | policyholder	1
Company's share of asbestos related claims settled		$ 11.2
Number of asbestos exposure claims associated with furnace manufacturer, a former policyholder, remain open | claim	728	728
Asbestos reserve strengthening	$ 3.5

STATUTORY INFORMATION AND DIV54

STATUTORY INFORMATION AND DIVIDEND RESTRICTIONS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
STATUTORY INFORMATION AND DIVIDEND RESTRICTIONS [Abstract]
Statutory surplus of the Company's insurance subsidiaries	$ 526.8	$ 485.2
Statutory net income (loss)	$ 48.3	$ 48.8	$ 32.2
Risk-based capital model assessment for Company	At December 31, 2016, the Company’s insurance subsidiaries had total adjusted statutory capital well in excess of the minimum risk-based capital requirement.
Statutory accounting practices, statutory capital and surplus required	$ 87.3
Percentage of statutory surplus as maximum dividend allowable without prior approval of insurance regulatory authorities (in hundredths)	10.00%	10.00%	10.00%
Amount available for distribution to the Company without prior approval	$ 52.7

SEGMENT INFORMATION - Summarize

SEGMENT INFORMATION - Summarized financial information by segment (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Reconciliation of operating profit loss from segment to consolidated
Premiums earned									$ 592,408	$ 570,266	$ 540,722
SAP underwriting profit (loss)									15,653	15,722	(12,237)
GAAP adjustments									(1,957)	5,501	2,113
GAAP underwriting profit (loss)									13,696	21,223	(10,124)
Net investment income (loss)									47,490	45,582	46,465
Net realized investment gains (losses)									4,074	6,153	4,349
Other income									1,011	1,725	2,931
Interest expense									337	337	337
Other expenses									2,727	2,690	2,377
Income before income tax expense	$ 29,196	$ 5,047	$ 8,087	$ 20,877	$ 13,923	$ 15,921	$ 11,875	$ 29,937	63,207	71,656	40,907
Reconciliation of assets from segment to consolidated
Assets	2,131,694				2,055,437				2,131,694	2,055,437
Eliminations	(540,249)				(514,309)				(540,249)	(514,309)
Reclassifications	(2,632)				(5,173)				(2,632)	(5,173)
Total assets	1,588,813				1,535,955				1,588,813	1,535,955
Property and casualty insurance [Member]
Reconciliation of operating profit loss from segment to consolidated
Premiums earned									456,467	447,197	422,381
SAP underwriting profit (loss)									4,276	2,494	(13,955)
GAAP adjustments									(934)	5,460	1,646
GAAP underwriting profit (loss)									3,342	7,954	(12,309)
Net investment income (loss)									33,886	32,668	33,509
Net realized investment gains (losses)									4,082	4,163	2,938
Other income									594	771	695
Interest expense									337	337	337
Other expenses									721	748	793
Income before income tax expense									40,846	44,471	23,703
Reconciliation of assets from segment to consolidated
Assets	1,122,037				1,092,820				1,122,037	1,092,820
Eliminations	0				0				0	0
Reclassifications	0				0				0	0
Total assets	1,122,037				1,092,820				1,122,037	1,092,820
Reinsurance [Member]
Reconciliation of operating profit loss from segment to consolidated
Premiums earned									135,941	123,069	118,341
SAP underwriting profit (loss)									11,377	13,228	1,718
GAAP adjustments									(1,023)	41	467
GAAP underwriting profit (loss)									10,354	13,269	2,185
Net investment income (loss)									13,591	12,923	12,968
Net realized investment gains (losses)									(8)	1,990	1,411
Other income									417	954	2,236
Interest expense									0	0	0
Other expenses									0	0	0
Income before income tax expense									24,354	29,136	18,800
Reconciliation of assets from segment to consolidated
Assets	455,493				437,575				455,493	437,575
Eliminations	0				0				0	0
Reclassifications	(1,932)				(5,173)				(1,932)	(5,173)
Total assets	453,561				432,402				453,561	432,402
Parent company [Member]
Reconciliation of operating profit loss from segment to consolidated
Premiums earned									0	0	0
SAP underwriting profit (loss)									0	0	0
GAAP adjustments									0	0	0
GAAP underwriting profit (loss)									0	0	0
Net investment income (loss)									13	(9)	(12)
Net realized investment gains (losses)									0	0	0
Other income									0	0	0
Interest expense									0	0	0
Other expenses									2,006	1,942	1,584
Income before income tax expense									(1,993)	(1,951)	$ (1,596)
Reconciliation of assets from segment to consolidated
Assets	554,164				525,042				554,164	525,042
Eliminations	(540,249)				(514,309)				(540,249)	(514,309)
Reclassifications	(700)				0				(700)	0
Total assets	$ 13,215				$ 10,733				$ 13,215	$ 10,733

SEGMENT INFORMATION - Net premi

SEGMENT INFORMATION - Net premiums earned by segment and lines of insurance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenue from External Customer [Line Items]
Premiums earned	$ 592,408	$ 570,266	$ 540,722
Property and casualty insurance [Member]
Revenue from External Customer [Line Items]
Premiums earned	456,467	447,197	422,381
Property and casualty insurance [Member] | Commercial Lines [Member]
Revenue from External Customer [Line Items]
Premiums earned	417,474	403,779	375,943
Property and casualty insurance [Member] | Commercial Lines [Member] | Automobile Insurance L O B [Member]
Revenue from External Customer [Line Items]
Premiums earned	110,941	105,904	96,908
Property and casualty insurance [Member] | Commercial Lines [Member] | Property Insurance L O B [Member]
Revenue from External Customer [Line Items]
Premiums earned	105,012	104,303	97,155
Property and casualty insurance [Member] | Commercial Lines [Member] | Workers' Compensation [Member]
Revenue from External Customer [Line Items]
Premiums earned	96,517	92,828	88,356
Property and casualty insurance [Member] | Commercial Lines [Member] | Other Liability [Member]
Revenue from External Customer [Line Items]
Premiums earned	96,630	92,665	86,108
Property and casualty insurance [Member] | Commercial Lines [Member] | Other Insurance L O B [Member]
Revenue from External Customer [Line Items]
Premiums earned	8,374	8,079	7,416
Property and casualty insurance [Member] | Personal Lines [Member]
Revenue from External Customer [Line Items]
Premiums earned	38,993	43,418	46,438
Reinsurance [Member]
Revenue from External Customer [Line Items]
Premiums earned	135,941	123,069	118,341
Reinsurance [Member] | Assumed Pro Rata [Member]
Revenue from External Customer [Line Items]
Premiums earned	56,317	47,421	41,883
Reinsurance [Member] | Assumed Excess of Loss [Member]
Revenue from External Customer [Line Items]
Premiums earned	$ 79,624	$ 75,648	$ 76,458

DISCLOSURES ABOUT THE FAIR VA57

DISCLOSURES ABOUT THE FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)Security	Dec. 31, 2015USD ($)Security
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	$ 1,413,538	$ 1,367,268
Short-term investments	39,670	38,599
Liabilities [Abstract]
Surplus notes	$ 25,000	$ 25,000
Period for surplus notes included in assumptions	25 years	25 years
Current interest rate on surplus notes	1.35%	1.35%
Upward adjustment to fair value input discount rate (percent)	0.50%	0.50%
Period after which rate is adjusted	5 years	5 years
Debt Securities [Member]
Assets [Abstract]
Number Of Broker Quoted Securities | Security	0	0
Number of securities not priced by independent pricing service | Security	9	7
Available-for-sale Securities, Fair Value Disclosure	$ 1,199,699	$ 1,161,025
US Treasury Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	7,830	12,589
US Government-sponsored Enterprises Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	239,197	202,666
US States and Political Subdivisions Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	335,757	344,359
Commercial Mortgage Backed Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	37,572	46,108
Residential Mortgage Backed Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	96,434	88,543
Collateralized Debt Obligations [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	26,393	17,844
Corporate Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	456,516	448,916
Equity Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	213,839	206,243
Common stocks Financial services [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	35,122	33,955
Common stocks Information technology [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	30,542	28,102
Common stocks Healthcare [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	24,707	25,894
Common stocks Consumer staples [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	19,100	18,200
Common stocks Consumer discretionary [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	22,321	18,923
Common stocks Energy [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	19,071	21,068
Common stocks Industrials [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	24,245	20,416
Common stocks Other [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	18,384	20,683
Nonredeemable Preferred Stock [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	20,347	19,002
Carrying amount [Member]
Assets [Abstract]
Short-term investments	39,670	38,599
Liabilities [Abstract]
Surplus notes	25,000	25,000
Carrying amount [Member] | Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	1,199,699	1,161,025
Carrying amount [Member] | US Treasury Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	7,830	12,589
Carrying amount [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	239,197	202,666
Carrying amount [Member] | US States and Political Subdivisions Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	335,757	344,359
Carrying amount [Member] | Commercial Mortgage Backed Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	37,572	46,108
Carrying amount [Member] | Residential Mortgage Backed Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	96,434	88,543
Carrying amount [Member] | Collateralized Debt Obligations [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	26,393	17,844
Carrying amount [Member] | Corporate Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	456,516	448,916
Carrying amount [Member] | Equity Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	213,839	206,243
Carrying amount [Member] | Common stocks Financial services [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	35,122	33,955
Carrying amount [Member] | Common stocks Information technology [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	30,542	28,102
Carrying amount [Member] | Common stocks Healthcare [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	24,707	25,894
Carrying amount [Member] | Common stocks Consumer staples [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	19,100	18,200
Carrying amount [Member] | Common stocks Consumer discretionary [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	22,321	18,923
Carrying amount [Member] | Common stocks Energy [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	19,071	21,068
Carrying amount [Member] | Common stocks Industrials [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	24,245	20,416
Carrying amount [Member] | Common stocks Other [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	18,384	20,683
Carrying amount [Member] | Nonredeemable Preferred Stock [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	20,347	19,002
Estimated fair value [Member]
Assets [Abstract]
Short-term investments	39,670	38,599
Liabilities [Abstract]
Surplus notes	11,228	10,823
Estimated fair value [Member] | Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	1,199,699	1,161,025
Estimated fair value [Member] | US Treasury Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	7,830	12,589
Estimated fair value [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	239,197	202,666
Estimated fair value [Member] | US States and Political Subdivisions Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	335,757	344,359
Estimated fair value [Member] | Commercial Mortgage Backed Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	37,572	46,108
Estimated fair value [Member] | Residential Mortgage Backed Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	96,434	88,543
Estimated fair value [Member] | Collateralized Debt Obligations [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	26,393	17,844
Estimated fair value [Member] | Corporate Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	456,516	448,916
Estimated fair value [Member] | Equity Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	213,839	206,243
Estimated fair value [Member] | Common stocks Financial services [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	35,122	33,955
Estimated fair value [Member] | Common stocks Information technology [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	30,542	28,102
Estimated fair value [Member] | Common stocks Healthcare [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	24,707	25,894
Estimated fair value [Member] | Common stocks Consumer staples [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	19,100	18,200
Estimated fair value [Member] | Common stocks Consumer discretionary [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	22,321	18,923
Estimated fair value [Member] | Common stocks Energy [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	19,071	21,068
Estimated fair value [Member] | Common stocks Industrials [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	24,245	20,416
Estimated fair value [Member] | Common stocks Other [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	18,384	20,683
Estimated fair value [Member] | Nonredeemable Preferred Stock [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	$ 20,347	$ 19,002

DISCLOSURES ABOUT THE FAIR VA58

DISCLOSURES ABOUT THE FAIR VALUE OF FINANCIAL INSTRUMENTS, Recurring Measurement Inputs (Details) $ in Thousands	Dec. 31, 2016USD ($)Security	Dec. 31, 2015USD ($)Security
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	$ 1,413,538	$ 1,367,268
Short-term investments	39,670	38,599
Liabilities [Abstract]
Surplus notes	25,000	25,000
Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	1,199,699	1,161,025
US Treasury Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	7,830	12,589
US Government-sponsored Enterprises Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	239,197	202,666
US States and Political Subdivisions Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	335,757	344,359
Commercial Mortgage Backed Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	37,572	46,108
Residential Mortgage Backed Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	96,434	88,543
Collateralized Debt Obligations [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	26,393	17,844
Corporate Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	456,516	448,916
Equity Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	213,839	206,243
Common stocks Financial services [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	35,122	33,955
Common stocks Information technology [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	30,542	28,102
Common stocks Healthcare [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	24,707	25,894
Common stocks Consumer staples [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	19,100	18,200
Common stocks Consumer discretionary [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	22,321	18,923
Common stocks Energy [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	19,071	21,068
Common stocks Industrials [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	24,245	20,416
Common stocks Other [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	18,384	20,683
Nonredeemable Preferred Stock [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	20,347	19,002
Recurring [Member]
Assets [Abstract]
Short-term investments	39,670	38,599
Recurring [Member] | Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	1,199,699	1,161,025
Recurring [Member] | US Treasury Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	7,830	12,589
Recurring [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	239,197	202,666
Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	335,757	344,359
Recurring [Member] | Commercial Mortgage Backed Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	37,572	46,108
Recurring [Member] | Residential Mortgage Backed Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	96,434	88,543
Recurring [Member] | Collateralized Debt Obligations [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	26,393	17,844
Recurring [Member] | Corporate Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	456,516	448,916
Recurring [Member] | Equity Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	213,839	206,243
Recurring [Member] | Common stocks Financial services [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	35,122	33,955
Recurring [Member] | Common stocks Information technology [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	30,542	28,102
Recurring [Member] | Common stocks Healthcare [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	24,707	25,894
Recurring [Member] | Common stocks Consumer staples [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	19,100	18,200
Recurring [Member] | Common stocks Consumer discretionary [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	22,321	18,923
Recurring [Member] | Common stocks Energy [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	19,071	21,068
Recurring [Member] | Common stocks Industrials [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	24,245	20,416
Recurring [Member] | Common stocks Other [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	18,384	20,683
Recurring [Member] | Nonredeemable Preferred Stock [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	20,347	19,002
Recurring [Member] | Quoted prices in active markets for identical assets (Level 1) [Member]
Assets [Abstract]
Short-term investments	39,670	38,599
Recurring [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | US Treasury Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | US States and Political Subdivisions Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | Commercial Mortgage Backed Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | Residential Mortgage Backed Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | Collateralized Debt Obligations [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | Corporate Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | Equity Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	204,563	198,944
Recurring [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | Common stocks Financial services [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	35,119	33,952
Recurring [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | Common stocks Information technology [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	30,542	28,102
Recurring [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | Common stocks Healthcare [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	24,707	25,894
Recurring [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | Common stocks Consumer staples [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	19,100	18,200
Recurring [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | Common stocks Consumer discretionary [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	22,321	18,923
Recurring [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | Common stocks Energy [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	19,071	21,068
Recurring [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | Common stocks Industrials [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	24,245	20,416
Recurring [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | Common stocks Other [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	18,384	20,683
Recurring [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | Nonredeemable Preferred Stock [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	11,074	11,706
Recurring [Member] | Significant other observable inputs (Level 2) [Member]
Assets [Abstract]
Short-term investments	0	0
Recurring [Member] | Significant other observable inputs (Level 2) [Member] | Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	1,198,717	1,159,696
Recurring [Member] | Significant other observable inputs (Level 2) [Member] | US Treasury Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	7,830	12,589
Recurring [Member] | Significant other observable inputs (Level 2) [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	239,197	202,666
Recurring [Member] | Significant other observable inputs (Level 2) [Member] | US States and Political Subdivisions Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	335,757	344,359
Recurring [Member] | Significant other observable inputs (Level 2) [Member] | Commercial Mortgage Backed Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	37,572	46,108
Recurring [Member] | Significant other observable inputs (Level 2) [Member] | Residential Mortgage Backed Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	96,434	88,543
Recurring [Member] | Significant other observable inputs (Level 2) [Member] | Collateralized Debt Obligations [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	26,393	17,844
Recurring [Member] | Significant other observable inputs (Level 2) [Member] | Corporate Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	455,534	447,587
Recurring [Member] | Significant other observable inputs (Level 2) [Member] | Equity Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	7,273	7,296
Recurring [Member] | Significant other observable inputs (Level 2) [Member] | Common stocks Financial services [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Significant other observable inputs (Level 2) [Member] | Common stocks Information technology [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Significant other observable inputs (Level 2) [Member] | Common stocks Healthcare [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Significant other observable inputs (Level 2) [Member] | Common stocks Consumer staples [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Significant other observable inputs (Level 2) [Member] | Common stocks Consumer discretionary [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Significant other observable inputs (Level 2) [Member] | Common stocks Energy [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Significant other observable inputs (Level 2) [Member] | Common stocks Industrials [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Significant other observable inputs (Level 2) [Member] | Common stocks Other [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Significant other observable inputs (Level 2) [Member] | Nonredeemable Preferred Stock [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	7,273	7,296
Recurring [Member] | Significant unobservable inputs (Level 3) [Member]
Assets [Abstract]
Short-term investments	0	0
Recurring [Member] | Significant unobservable inputs (Level 3) [Member] | Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	$ 982	$ 1,329
Number of securities categorized as Level 3 fair value measurements | Security	2	2
Recurring [Member] | Significant unobservable inputs (Level 3) [Member] | US Treasury Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	$ 0	$ 0
Recurring [Member] | Significant unobservable inputs (Level 3) [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Significant unobservable inputs (Level 3) [Member] | US States and Political Subdivisions Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Significant unobservable inputs (Level 3) [Member] | Commercial Mortgage Backed Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Significant unobservable inputs (Level 3) [Member] | Residential Mortgage Backed Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Significant unobservable inputs (Level 3) [Member] | Collateralized Debt Obligations [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Significant unobservable inputs (Level 3) [Member] | Corporate Debt Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	982	1,329
Recurring [Member] | Significant unobservable inputs (Level 3) [Member] | Equity Securities [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	$ 2,003	$ 3
Number of securities categorized as Level 3 fair value measurements | Security	2	1
Recurring [Member] | Significant unobservable inputs (Level 3) [Member] | Common stocks Financial services [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	$ 3	$ 3
Recurring [Member] | Significant unobservable inputs (Level 3) [Member] | Common stocks Information technology [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Significant unobservable inputs (Level 3) [Member] | Common stocks Healthcare [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Significant unobservable inputs (Level 3) [Member] | Common stocks Consumer staples [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Significant unobservable inputs (Level 3) [Member] | Common stocks Consumer discretionary [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Significant unobservable inputs (Level 3) [Member] | Common stocks Energy [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Significant unobservable inputs (Level 3) [Member] | Common stocks Industrials [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Significant unobservable inputs (Level 3) [Member] | Common stocks Other [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	0	0
Recurring [Member] | Significant unobservable inputs (Level 3) [Member] | Nonredeemable Preferred Stock [Member]
Assets [Abstract]
Available-for-sale Securities, Fair Value Disclosure	2,000	0
Not Reported At Fair Value [Member]
Liabilities [Abstract]
Surplus notes	11,228	10,823
Not Reported At Fair Value [Member] | Quoted prices in active markets for identical assets (Level 1) [Member]
Liabilities [Abstract]
Surplus notes	0	0
Not Reported At Fair Value [Member] | Significant other observable inputs (Level 2) [Member]
Liabilities [Abstract]
Surplus notes	0	0
Not Reported At Fair Value [Member] | Significant unobservable inputs (Level 3) [Member]
Liabilities [Abstract]
Surplus notes	$ 11,228	$ 10,823

DISCLOSURES ABOUT THE FAIR VA59

DISCLOSURES ABOUT THE FAIR VALUE OF FINANCIAL INSTRUMENTS, Unobservable Input Reconciliation (Details) - Recurring [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Reconciliation of assets measured at fair value on recurring basis using significant unobservable inputs [Roll Forward]
Beginning balance	$ 1,332	$ 1,665
Purchases	2,000
Settlements	(345)	(327)
Unrealized losses included in other comprehensive income (loss)	(2)	(6)
Balance at end of period	2,985	1,332
Corporate Debt Securities [Member]
Reconciliation of assets measured at fair value on recurring basis using significant unobservable inputs [Roll Forward]
Beginning balance	1,329	1,662
Purchases	0
Settlements	(345)	(327)
Unrealized losses included in other comprehensive income (loss)	(2)	(6)
Balance at end of period	982	1,329
Common stocks Financial services [Member]
Reconciliation of assets measured at fair value on recurring basis using significant unobservable inputs [Roll Forward]
Beginning balance	3	3
Purchases	0
Settlements	0	0
Unrealized losses included in other comprehensive income (loss)	0	0
Balance at end of period	3	3
Nonredeemable Preferred Stock [Member]
Reconciliation of assets measured at fair value on recurring basis using significant unobservable inputs [Roll Forward]
Beginning balance	0	0
Purchases	2,000
Settlements	0	0
Unrealized losses included in other comprehensive income (loss)	0	0
Balance at end of period	$ 2,000	$ 0

INVESTMENTS (Details)

INVESTMENTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Amortized cost and estimated fair value of available-for-sale securities [Abstract]
Amortized cost	$ 1,337,004	$ 1,274,393
Gross unrealized gains	99,752	107,244
Gross unrealized losses	23,218	14,369
Estimated fair values	1,413,538	1,367,268
Available for sale securities continuous unrealized loss position [Abstract]
Less than twelve months, Fair value	422,453	243,068
Less than twelve months, Unrealized losses	16,670	7,792
Twelve months or longer, Fair value	36,223	73,043
Twelve months or longer, Unrealized losses	6,548	6,577
Total, Fair value	458,676	316,111
Total, Unrealized losses	23,218	14,369
Amortized cost
Due in one year or less	45,253
Due after one year through five years	153,990
Due after five years through ten years	339,635
Due after ten years	507,687
Securities not due at a single maturity date	142,960
Totals	1,189,525	1,130,217
Estimated fair value
Due in one year or less	45,945
Due after one year through five years	160,471
Due after five years through ten years	344,243
Due after ten years	512,355
Securities not due at a single maturity date	136,685
Totals	1,199,699	1,161,025
Realized Investment Gains (Losses) [Abstract]
'Other-than-temporary' impairments	(1,264)	(1,481)	$ (878)
Net realized investment gains (losses)	4,074	6,153	4,349
Investment Income, Net [Abstract]
Interest on fixed maturity securities	41,499	42,261	41,932
Dividends on equity securities	6,922	5,617	6,007
Income on reverse repurchase agreements	236	117	0
Interest on short-term investments	121	2	0
Return on long-term investments	514	(461)	297
Total investment income	49,292	47,536	48,236
Securities litigation income	111	32	107
Investment expenses	(1,913)	(1,986)	(1,878)
Net investment income (loss)	47,490	45,582	46,465
Available-for-sale Securities, Change in Net Unrealized Holding Gain (Loss), Net of Tax [Abstract]
Deferred income tax expense (benefit)	(5,720)	(9,689)	16,146
Net changes in unrealized holding gains (losses) net of tax	(10,621)	(17,993)	29,986
Debt Securities [Member]
Amortized cost and estimated fair value of available-for-sale securities [Abstract]
Amortized cost	1,189,525	1,130,217
Gross unrealized gains	32,485	42,885
Gross unrealized losses	22,311	12,077
Estimated fair values	1,199,699	1,161,025
Available for sale securities continuous unrealized loss position [Abstract]
Less than twelve months, Fair value	404,167	214,736
Less than twelve months, Unrealized losses	16,129	5,661
Twelve months or longer, Fair value	32,250	71,072
Twelve months or longer, Unrealized losses	6,182	6,416
Total, Fair value	436,417	285,808
Total, Unrealized losses	22,311	12,077
Realized Investment Gains (Losses) [Abstract]
Available-for-sale, Gross realized investment gains	2,054	725	979
Available-for-sale, Gross realized investment losses	(2,829)	(251)	(92)
'Other-than-temporary' impairments	0	0	(1)
Available-for-sale Securities, Change in Net Unrealized Holding Gain (Loss), Net of Tax [Abstract]
Net changes in unrealized holding gains (losses) before tax	(20,634)	(16,685)	29,081
Deferred income tax expense (benefit)	(7,222)	(5,840)	10,179
Net changes in unrealized holding gains (losses) net of tax	(13,412)	(10,845)	18,902
US Treasury Securities [Member]
Amortized cost and estimated fair value of available-for-sale securities [Abstract]
Amortized cost	7,841	12,566
Gross unrealized gains	0	23
Gross unrealized losses	11	0
Estimated fair values	7,830	12,589
Available for sale securities continuous unrealized loss position [Abstract]
Less than twelve months, Fair value	7,830
Less than twelve months, Unrealized losses	11
Twelve months or longer, Fair value	0
Twelve months or longer, Unrealized losses	0
Total, Fair value	7,830
Total, Unrealized losses	11
US Government-sponsored Enterprises Debt Securities [Member]
Amortized cost and estimated fair value of available-for-sale securities [Abstract]
Amortized cost	249,495	202,486
Gross unrealized gains	311	1,817
Gross unrealized losses	10,609	1,637
Estimated fair values	239,197	202,666
Available for sale securities continuous unrealized loss position [Abstract]
Less than twelve months, Fair value	202,900	78,800
Less than twelve months, Unrealized losses	10,609	1,228
Twelve months or longer, Fair value	0	34,079
Twelve months or longer, Unrealized losses	0	409
Total, Fair value	202,900	112,879
Total, Unrealized losses	10,609	1,637
US States and Political Subdivisions Debt Securities [Member]
Amortized cost and estimated fair value of available-for-sale securities [Abstract]
Amortized cost	319,663	319,940
Gross unrealized gains	17,034	24,419
Gross unrealized losses	940	0
Estimated fair values	335,757	344,359
Available for sale securities continuous unrealized loss position [Abstract]
Less than twelve months, Fair value	43,777
Less than twelve months, Unrealized losses	940
Twelve months or longer, Fair value	0
Twelve months or longer, Unrealized losses	0
Total, Fair value	43,777
Total, Unrealized losses	940
Commercial Mortgage Backed Securities [Member]
Amortized cost and estimated fair value of available-for-sale securities [Abstract]
Amortized cost	37,964	44,433
Gross unrealized gains	741	1,692
Gross unrealized losses	1,133	17
Estimated fair values	37,572	46,108
Available for sale securities continuous unrealized loss position [Abstract]
Less than twelve months, Fair value	21,695	6,807
Less than twelve months, Unrealized losses	1,133	17
Twelve months or longer, Fair value	0	0
Twelve months or longer, Unrealized losses	0	0
Total, Fair value	21,695	6,807
Total, Unrealized losses	1,133	17
Residential Mortgage Backed Securities [Member]
Amortized cost and estimated fair value of available-for-sale securities [Abstract]
Amortized cost	102,307	94,279
Gross unrealized gains	1,435	1,059
Gross unrealized losses	7,308	6,795
Estimated fair values	96,434	88,543
Available for sale securities continuous unrealized loss position [Abstract]
Less than twelve months, Fair value	26,217	22,028
Less than twelve months, Unrealized losses	1,232	1,694
Twelve months or longer, Fair value	23,625	22,781
Twelve months or longer, Unrealized losses	6,076	5,101
Total, Fair value	49,842	44,809
Total, Unrealized losses	7,308	6,795
Collateralized Debt Obligations [Member]
Amortized cost and estimated fair value of available-for-sale securities [Abstract]
Amortized cost	26,592	17,000
Gross unrealized gains	732	883
Gross unrealized losses	931	39
Estimated fair values	26,393	17,844
Available for sale securities continuous unrealized loss position [Abstract]
Less than twelve months, Fair value	19,091	6,013
Less than twelve months, Unrealized losses	931	39
Twelve months or longer, Fair value	0	0
Twelve months or longer, Unrealized losses	0	0
Total, Fair value	19,091	6,013
Total, Unrealized losses	931	39
Corporate Debt Securities [Member]
Amortized cost and estimated fair value of available-for-sale securities [Abstract]
Amortized cost	445,663	439,513
Gross unrealized gains	12,232	12,992
Gross unrealized losses	1,379	3,589
Estimated fair values	456,516	448,916
Available for sale securities continuous unrealized loss position [Abstract]
Less than twelve months, Fair value	82,657	101,088
Less than twelve months, Unrealized losses	1,273	2,683
Twelve months or longer, Fair value	8,625	14,212
Twelve months or longer, Unrealized losses	106	906
Total, Fair value	91,282	115,300
Total, Unrealized losses	1,379	3,589
Equity Securities [Member]
Amortized cost and estimated fair value of available-for-sale securities [Abstract]
Amortized cost	147,479	144,176
Gross unrealized gains	67,267	64,359
Gross unrealized losses	907	2,292
Estimated fair values	213,839	206,243
Available for sale securities continuous unrealized loss position [Abstract]
Less than twelve months, Fair value	18,286	28,332
Less than twelve months, Unrealized losses	541	2,131
Twelve months or longer, Fair value	3,973	1,971
Twelve months or longer, Unrealized losses	366	161
Total, Fair value	22,259	30,303
Total, Unrealized losses	907	2,292
Realized Investment Gains (Losses) [Abstract]
Available-for-sale, Gross realized investment gains	15,078	12,741	8,913
Available-for-sale, Gross realized investment losses	(2,675)	(4,110)	(1,727)
'Other-than-temporary' impairments	(1,055)	(1,481)	(877)
Available-for-sale Securities, Change in Net Unrealized Holding Gain (Loss), Net of Tax [Abstract]
Net changes in unrealized holding gains (losses) before tax	4,293	(10,997)	17,051
Deferred income tax expense (benefit)	1,502	(3,849)	5,967
Net changes in unrealized holding gains (losses) net of tax	2,791	(7,148)	11,084
Common stocks Financial services [Member]
Amortized cost and estimated fair value of available-for-sale securities [Abstract]
Amortized cost	22,922	24,557
Gross unrealized gains	12,410	9,731
Gross unrealized losses	210	333
Estimated fair values	35,122	33,955
Available for sale securities continuous unrealized loss position [Abstract]
Less than twelve months, Fair value	1,462	6,387
Less than twelve months, Unrealized losses	12	333
Twelve months or longer, Fair value	908	0
Twelve months or longer, Unrealized losses	198	0
Total, Fair value	2,370	6,387
Total, Unrealized losses	210	333
Common stocks Information technology [Member]
Amortized cost and estimated fair value of available-for-sale securities [Abstract]
Amortized cost	19,832	19,427
Gross unrealized gains	10,739	8,807
Gross unrealized losses	29	132
Estimated fair values	30,542	28,102
Available for sale securities continuous unrealized loss position [Abstract]
Less than twelve months, Fair value	1,947	1,316
Less than twelve months, Unrealized losses	29	132
Twelve months or longer, Fair value	0	0
Twelve months or longer, Unrealized losses	0	0
Total, Fair value	1,947	1,316
Total, Unrealized losses	29	132
Common stocks Healthcare [Member]
Amortized cost and estimated fair value of available-for-sale securities [Abstract]
Amortized cost	16,092	15,599
Gross unrealized gains	8,700	10,359
Gross unrealized losses	85	64
Estimated fair values	24,707	25,894
Available for sale securities continuous unrealized loss position [Abstract]
Less than twelve months, Fair value	3,585	3,199
Less than twelve months, Unrealized losses	85	64
Twelve months or longer, Fair value	0	0
Twelve months or longer, Unrealized losses	0	0
Total, Fair value	3,585	3,199
Total, Unrealized losses	85	64
Common stocks Consumer staples [Member]
Amortized cost and estimated fair value of available-for-sale securities [Abstract]
Amortized cost	13,438	11,136
Gross unrealized gains	5,787	7,090
Gross unrealized losses	125	26
Estimated fair values	19,100	18,200
Available for sale securities continuous unrealized loss position [Abstract]
Less than twelve months, Fair value	2,427	1,244
Less than twelve months, Unrealized losses	125	26
Twelve months or longer, Fair value	0	0
Twelve months or longer, Unrealized losses	0	0
Total, Fair value	2,427	1,244
Total, Unrealized losses	125	26
Common stocks Consumer discretionary [Member]
Amortized cost and estimated fair value of available-for-sale securities [Abstract]
Amortized cost	14,812	10,270
Gross unrealized gains	7,672	8,658
Gross unrealized losses	163	5
Estimated fair values	22,321	18,923
Available for sale securities continuous unrealized loss position [Abstract]
Less than twelve months, Fair value	1,637	176
Less than twelve months, Unrealized losses	163	5
Twelve months or longer, Fair value	0	0
Twelve months or longer, Unrealized losses	0	0
Total, Fair value	1,637	176
Total, Unrealized losses	163	5
Common stocks Energy [Member]
Amortized cost and estimated fair value of available-for-sale securities [Abstract]
Amortized cost	14,276	16,384
Gross unrealized gains	4,873	5,972
Gross unrealized losses	78	1,288
Estimated fair values	19,071	21,068
Available for sale securities continuous unrealized loss position [Abstract]
Less than twelve months, Fair value	1,621	8,233
Less than twelve months, Unrealized losses	33	1,272
Twelve months or longer, Fair value	1,188	116
Twelve months or longer, Unrealized losses	45	16
Total, Fair value	2,809	8,349
Total, Unrealized losses	78	1,288
Common stocks Industrials [Member]
Amortized cost and estimated fair value of available-for-sale securities [Abstract]
Amortized cost	13,005	11,525
Gross unrealized gains	11,258	8,902
Gross unrealized losses	18	11
Estimated fair values	24,245	20,416
Available for sale securities continuous unrealized loss position [Abstract]
Less than twelve months, Fair value	779	1,263
Less than twelve months, Unrealized losses	18	11
Twelve months or longer, Fair value	0	0
Twelve months or longer, Unrealized losses	0	0
Total, Fair value	779	1,263
Total, Unrealized losses	18	11
Common stocks Other [Member]
Amortized cost and estimated fair value of available-for-sale securities [Abstract]
Amortized cost	13,071	17,246
Gross unrealized gains	5,345	3,672
Gross unrealized losses	32	235
Estimated fair values	18,384	20,683
Available for sale securities continuous unrealized loss position [Abstract]
Less than twelve months, Fair value	1,472	4,064
Less than twelve months, Unrealized losses	32	235
Twelve months or longer, Fair value	0	0
Twelve months or longer, Unrealized losses	0	0
Total, Fair value	1,472	4,064
Total, Unrealized losses	32	235
Nonredeemable Preferred Stock [Member]
Amortized cost and estimated fair value of available-for-sale securities [Abstract]
Amortized cost	20,031	18,032
Gross unrealized gains	483	1,168
Gross unrealized losses	167	198
Estimated fair values	20,347	19,002
Available for sale securities continuous unrealized loss position [Abstract]
Less than twelve months, Fair value	3,356	2,450
Less than twelve months, Unrealized losses	44	53
Twelve months or longer, Fair value	1,877	1,855
Twelve months or longer, Unrealized losses	123	145
Total, Fair value	5,233	4,305
Total, Unrealized losses	167	198
Other Long-term Investments [Member]
Realized Investment Gains (Losses) [Abstract]
'Other-than-temporary' impairments	(209)
Net realized investment gains (losses)	$ (6,499)	$ (1,471)	$ (2,846)

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Components of Deferred Tax Assets [Abstract]
Loss reserve discounting	$ 13,442				$ 13,929				$ 13,442	$ 13,929
Unearned premium reserve limitation	16,497				16,310				16,497	16,310
Other policyholders' funds payable	4,574				3,052				4,574	3,052
Other, net	2,561				1,730				2,561	1,730
Total deferred income tax asset	37,074				35,021				37,074	35,021
Net unrealized holding gains on investment securities	(26,786)				(32,506)				(26,786)	(32,506)
Deferred policy acquisition costs	(14,328)				(14,252)				(14,328)	(14,252)
Retirement benefits	(3,510)				(3,606)				(3,510)	(3,606)
Other, net	(3,771)				(3,686)				(3,771)	(3,686)
Total deferred income tax liability	(48,395)				(54,050)				(48,395)	(54,050)
Net deferred income tax liability	(11,321)				(19,029)				$ (11,321)	$ (19,029)
Income tax expense (benefit) reconciliation [Abstract]
United States federal corporate tax rate (in hundredths)									35.00%	35.00%	35.00%
Computed expected income tax expense									$ 22,123	$ 25,079	$ 14,318
Increases (decreases) in tax resulting from:
Tax-exempt interest income									(2,803)	(2,805)	(3,285)
Dividends received deduction									(1,429)	(1,136)	(828)
Proration of tax-exempt interest and dividends received deduction									635	591	617
Investment tax credits									(1,546)	0	0
Other, net									24	(235)	93
Operations	7,904	$ 918	$ 1,959	$ 6,223	4,028	$ 4,732	$ 3,127	$ 9,607	17,004	21,494	10,915
Comprehensive Income Loss Tax [Abstract]
Operations	7,904	$ 918	$ 1,959	$ 6,223	4,028	$ 4,732	$ 3,127	$ 9,607	17,004	21,494	10,915
Change in unrealized holding gains on investment securities									(5,720)	(9,689)	16,146
Change in funded status of retirement benefit plans:
Pension plans									414	(1,748)	(2,619)
Postretirement benefit plans									(1,345)	(1,071)	(1,330)
Comprehensive income tax expense									10,353	8,986	23,112
Provision for uncertain tax positions	$ 0				$ 0				0	0
Interest income related to US federal income taxes									0	0	1
Income tax examination, penalties and interest expense									$ 0	$ 0	$ 0

SURPLUS NOTES (Details)

SURPLUS NOTES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
SURPLUS NOTES [Abstract]
Surplus notes payable to affiliate	$ 25,000	$ 25,000
Interest rate on surplus notes (in hundredths)	1.35%	1.35%	1.35%
Period for review of interest rate	5 years	5 years	5 years
Interest expense (all affiliated)	$ 337	$ 337	$ 337

EMPLOYEE RETIREMENT PLANS (Deta

EMPLOYEE RETIREMENT PLANS (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Percentage of pool participation (in hundredths)	30.00%	30.00%	30.00%
Other benefit plans expenses (including 401(k)) allocated to the Company	$ 2,700	$ 2,500	$ 1,700
Pension Plans [Member] | EMC Insurance Group, Inc. [Member]
Assets [Abstract]
Prepaid pension and postretirement benefits				$ 9,065	$ 8,132
Liability [Abstract]
Pension and postretirement benefits				(4,097)	(4,299)
Net amount recognized				4,968	3,833
Amounts recognized in the Company's consolidated balance sheets under the caption "accumulated other comprehensive income", before deferred income taxes [Abstract]
Net actuarial loss				(18,927)	(20,101)
Prior service (cost) credit				(6)	(15)
Net amount recognized				(18,933)	(20,116)
Amounts that will be amortized from accumulated other comprehensive income (loss) in next fiscal year [Abstract]
Amortization of net actuarial loss	1,100
Amortization of prior service cost (credit)	6
Amounts recognized in the Company's consolidated statements of comprehensive income [Abstract]
Net actuarial gain (loss)	1,174	(5,004)
Prior service (cost) credit	9	10
Net amount recognized	1,183	(4,994)
Components of net periodic benefit cost [Abstract]
Net periodic benefit cost (income)	2,900	1,800	680
Pension Plans [Member] | EMC Insurance Companies [Member]
Change in projected benefit obligation [Abstract]
Benefit obligation at beginning of year	269,904	267,129
Service cost	14,432	13,962	12,863
Interest cost	10,161	9,311	9,664
Actuarial (gain) loss	5,361	(1,661)
Benefits paid	(15,664)	(18,837)
Medicare subsidy reimbursements	0	0
Plan amendments	0	0
Projected benefit obligation at end of year	284,194	269,904	267,129
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	283,231	297,848
Actual return on plan assets	23,081	(591)
Employer contributions	10,267	4,811
Benefits paid	(15,664)	(18,837)
Fair value of plan assets at end of year	300,915	283,231	297,848
Funded status				$ 16,721	$ 13,327
Components of net periodic benefit cost [Abstract]
Service cost	14,432	13,962	12,863
Interest cost	10,161	9,311	9,664
Expected return on plan assets	(19,361)	(20,298)	(20,733)
Amortization of net actuarial loss	4,311	2,710	366
Amortization of prior service cost (credit)	31	31	31
Net periodic benefit cost (income)	$ 9,574	$ 5,716	$ 2,191
Weighted-average assumptions used to measure the benefit obligations [Abstract]
Discount rate (in hundredths)				4.07%	3.90%
Weighted-average assumptions used to measure the net periodic benefit costs [Abstract]
Discount rate (in hundredths)	3.90%	3.57%	4.17%
Expected long-term rate of return on plan assets (in hundredths)	7.00%	7.00%	7.25%
Expected future benefit payments to be paid from the plans over the next ten years [Abstract]
2,017				$ 19,120
2,018				20,282
2,019				21,615
2,020				22,434
2,021				20,233
2022 - 2026				116,612
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	$ 283,231	$ 297,848	$ 297,848	$ 300,915	$ 283,231
Qualified Pension Plan [Member] | EMC Insurance Companies [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plans, vest years of service	3 years
Defined benefit plan, age of attainment years	55 years
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	$ 283,231
Fair value of plan assets at end of year	$ 300,915	$ 283,231
Weighted-average assumptions used to measure the benefit obligations [Abstract]
Rate of compensation increase (in hundredths)				5.07%	5.07%
Weighted-average assumptions used to measure the net periodic benefit costs [Abstract]
Rate of compensation increase (in hundredths)	5.07%	4.73%	4.73%
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	$ 283,231	$ 283,231		$ 300,915	$ 283,231
Defined Benefit Plan, Estimated Future Employer Contributions [Abstract]
Defined benefit plan estimated future parent total contributions next fiscal year				9,000
Qualified Pension Plan [Member] | EMC Insurance Companies [Member] | Pooled Separate Accounts [Member]
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	283,231
Fair value of plan assets at end of year	300,915	283,231
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	$ 283,231	$ 283,231		300,915	283,231
Non-Qualified Pension Plan [Member] | EMC Insurance Companies [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plans, vest years of service	3 years
Plans with Accumulated Benefit Obligations in Excess of Plan Assets [Abstract]
Projected benefit obligation				13,656	13,505
Accumulated benefit obligation				12,182	12,405
Fair value of plan assets				$ 0	$ 0
Weighted-average assumptions used to measure the benefit obligations [Abstract]
Rate of compensation increase (in hundredths)				4.53%	4.56%
Weighted-average assumptions used to measure the net periodic benefit costs [Abstract]
Rate of compensation increase (in hundredths)	4.56%	4.68%	4.68%
Postretirement Benefit Plans [Member] | Net [Member]
Expected future benefit payments to be paid from the plans over the next ten years [Abstract]
2,017				$ 2,959
2,018				3,197
2,019				3,352
2,020				3,441
2,021				3,497
2022 - 2026				17,909
Postretirement Benefit Plans [Member] | EMC Insurance Group, Inc. [Member]
Assets [Abstract]
Prepaid pension and postretirement benefits				3,249	$ 4,001
Liability [Abstract]
Pension and postretirement benefits				0	0
Net amount recognized				3,249	4,001
Amounts recognized in the Company's consolidated balance sheets under the caption "accumulated other comprehensive income", before deferred income taxes [Abstract]
Net actuarial loss				(6,147)	(6,523)
Prior service (cost) credit				19,441	23,662
Net amount recognized				13,294	17,139
Amounts that will be amortized from accumulated other comprehensive income (loss) in next fiscal year [Abstract]
Amortization of net actuarial loss	$ 381
Amortization of prior service cost (credit)	(3,200)
Amounts recognized in the Company's consolidated statements of comprehensive income [Abstract]
Net actuarial gain (loss)	376	$ 735
Prior service (cost) credit	(4,221)	(3,796)
Net amount recognized	(3,845)	(3,061)
Components of net periodic benefit cost [Abstract]
Net periodic benefit cost (income)	(3,000)	(3,000)	$ (3,100)
Postretirement Benefit Plans [Member] | EMC Insurance Companies [Member]
Change in projected benefit obligation [Abstract]
Benefit obligation at beginning of year	51,449	54,503
Service cost	1,273	1,411	1,260
Interest cost	2,215	2,148	2,254
Actuarial (gain) loss	357	(5,895)
Benefits paid	(2,377)	(2,185)
Medicare subsidy reimbursements	553	0
Plan amendments	$ 2,181	1,467
Amortization period for prior service credit from plan amendment	10 years
Projected benefit obligation at end of year	$ 55,651	51,449	54,503
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	66,320	69,290
Actual return on plan assets	3,866	(785)
Employer contributions	0	0
Benefits paid	(2,377)	(2,185)
Fair value of plan assets at end of year	67,809	66,320	69,290
Funded status				$ 12,158	$ 14,871
Components of net periodic benefit cost [Abstract]
Service cost	1,273	1,411	1,260
Interest cost	2,215	2,148	2,254
Expected return on plan assets	(4,224)	(4,416)	(4,396)
Amortization of net actuarial loss	1,494	1,745	1,651
Amortization of prior service cost (credit)	(11,338)	(11,466)	(11,466)
Net periodic benefit cost (income)	$ (10,580)	$ (10,578)	$ (10,697)
Weighted-average assumptions used to measure the benefit obligations [Abstract]
Discount rate (in hundredths)				4.21%	4.42%
Weighted-average assumptions used to measure the net periodic benefit costs [Abstract]
Discount rate (in hundredths)	4.42%	4.04%	4.71%
Expected long-term rate of return on plan assets (in hundredths)	6.50%	6.50%	6.75%
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	$ 66,320	$ 69,290	$ 69,290	$ 67,809	$ 66,320
VEBA Trust [Member] | EMC Insurance Companies [Member]
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	66,320
Fair value of plan assets at end of year	67,809	66,320
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	66,320	66,320		67,809	66,320
Defined Benefit Plan, Estimated Future Employer Contributions [Abstract]
Defined benefit plan estimated future parent total contributions next fiscal year				$ 0
VEBA Trust [Member] | EMC Insurance Companies [Member] | Money Market Funds [Member]
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	2,709
Fair value of plan assets at end of year	1,485	2,709
Fair values of the plan assets held [Abstract]
Net asset value per share (in dollars per share)				$ 1
Assets, Fair Value Disclosure	2,709	2,709		$ 1,485	2,709
VEBA Trust [Member] | EMC Insurance Companies [Member] | Emerging Markets ETF [Member]
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	3,422
Fair value of plan assets at end of year	3,743	3,422
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	3,422	3,422		3,743	3,422
VEBA Trust [Member] | EMC Insurance Companies [Member] | Mutual Fund [Member]
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	46,397
Fair value of plan assets at end of year	47,916	46,397
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	46,397	46,397		47,916	46,397
VEBA Trust [Member] | EMC Insurance Companies [Member] | Life Insurance Contracts [Member]
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	13,792
Fair value of plan assets at end of year	14,159	13,792
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	13,792	13,792		14,159	13,792
Reconciliation of the plan assets measured at fair value using significant unobservable inputs (Level 3) [Roll Forward]
Beginning balance	13,792	13,408
Actual return on plan assets [Abstract]
Increase in cash surrender value of life insurance contracts	367	384
Balance at end of period	14,159	13,792	$ 13,408
VEBA Trust [Member] | EMC Insurance Companies [Member] | Cash [Member]
Change in plan assets [Abstract]
Fair value of plan assets at end of year	506
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	506			506
VEBA Trust [Member] | EMC Insurance Companies [Member] | Quoted prices in active markets for identical assets (Level 1) [Member]
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	52,528
Fair value of plan assets at end of year	53,650	52,528
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	52,528	52,528		53,650	52,528
VEBA Trust [Member] | EMC Insurance Companies [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | Money Market Funds [Member]
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	2,709
Fair value of plan assets at end of year	1,485	2,709
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	2,709	2,709		1,485	2,709
VEBA Trust [Member] | EMC Insurance Companies [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | Emerging Markets ETF [Member]
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	3,422
Fair value of plan assets at end of year	3,743	3,422
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	3,422	3,422		3,743	3,422
VEBA Trust [Member] | EMC Insurance Companies [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | Mutual Fund [Member]
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	46,397
Fair value of plan assets at end of year	47,916	46,397
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	46,397	46,397		47,916	46,397
VEBA Trust [Member] | EMC Insurance Companies [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | Life Insurance Contracts [Member]
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	0
Fair value of plan assets at end of year	0	0
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	0	0		0	0
VEBA Trust [Member] | EMC Insurance Companies [Member] | Quoted prices in active markets for identical assets (Level 1) [Member] | Cash [Member]
Change in plan assets [Abstract]
Fair value of plan assets at end of year	506
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	506			506
VEBA Trust [Member] | EMC Insurance Companies [Member] | Significant other observable inputs (Level 2) [Member]
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	0
Fair value of plan assets at end of year	0	0
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	0	0		0	0
VEBA Trust [Member] | EMC Insurance Companies [Member] | Significant other observable inputs (Level 2) [Member] | Money Market Funds [Member]
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	0
Fair value of plan assets at end of year	0	0
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	0	0		0	0
VEBA Trust [Member] | EMC Insurance Companies [Member] | Significant other observable inputs (Level 2) [Member] | Emerging Markets ETF [Member]
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	0
Fair value of plan assets at end of year	0	0
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	0	0		0	0
VEBA Trust [Member] | EMC Insurance Companies [Member] | Significant other observable inputs (Level 2) [Member] | Mutual Fund [Member]
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	0
Fair value of plan assets at end of year	0	0
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	0	0		0	0
VEBA Trust [Member] | EMC Insurance Companies [Member] | Significant other observable inputs (Level 2) [Member] | Life Insurance Contracts [Member]
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	0
Fair value of plan assets at end of year	0	0
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	0	0		0	0
VEBA Trust [Member] | EMC Insurance Companies [Member] | Significant other observable inputs (Level 2) [Member] | Cash [Member]
Change in plan assets [Abstract]
Fair value of plan assets at end of year	0
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	0			0
VEBA Trust [Member] | EMC Insurance Companies [Member] | Significant unobservable inputs (Level 3) [Member]
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	13,792
Fair value of plan assets at end of year	14,159	13,792
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	13,792	13,792		14,159	13,792
VEBA Trust [Member] | EMC Insurance Companies [Member] | Significant unobservable inputs (Level 3) [Member] | Money Market Funds [Member]
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	0
Fair value of plan assets at end of year	0	0
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	0	0		0	0
VEBA Trust [Member] | EMC Insurance Companies [Member] | Significant unobservable inputs (Level 3) [Member] | Emerging Markets ETF [Member]
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	0
Fair value of plan assets at end of year	0	0
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	0	0		0	0
VEBA Trust [Member] | EMC Insurance Companies [Member] | Significant unobservable inputs (Level 3) [Member] | Mutual Fund [Member]
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	0
Fair value of plan assets at end of year	0	0
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	0	0		0	0
VEBA Trust [Member] | EMC Insurance Companies [Member] | Significant unobservable inputs (Level 3) [Member] | Life Insurance Contracts [Member]
Change in plan assets [Abstract]
Fair value of plan assets at beginning of year	13,792
Fair value of plan assets at end of year	14,159	13,792
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	13,792	$ 13,792		14,159	$ 13,792
VEBA Trust [Member] | EMC Insurance Companies [Member] | Significant unobservable inputs (Level 3) [Member] | Cash [Member]
Change in plan assets [Abstract]
Fair value of plan assets at end of year	0
Fair values of the plan assets held [Abstract]
Assets, Fair Value Disclosure	$ 0			$ 0

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)Plan$ / sharesshares	Dec. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2014USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock option plans | Plan	2
Recognized compensation expense | $	$ 788	$ 500	$ 357
Recognized compensation expense, net of tax | $	512	325	233
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost associated with restricted stock awards, not currently vested | $	$ 1,100
Weighted-average period over which the compensation expense is expected to be recognized	2 years 3 months 31 days
Total fair value of restricted stock awards that vested | $	$ 414	$ 233	$ 110
Non-vested restricted stock awards activity in shares
Non-vested, beginning of year (in shares)	216,944	155,864	85,002
Granted (in shares)	118,588	117,146	94,146
Vested (in shares)	(69,057)	(40,941)	(21,223)
Forfeited (in shares)	(32,194)	(15,125)	(2,061)
Non-vested, end of year (in shares)	234,281	216,944	155,864
Non-vested restricted stock awards activity in dollars per share weighted-average grant-date fair value
Non-vested, beginning of year (in dollars per share) | $ / shares	$ 20.40	$ 19.21	$ 17.27
Granted (in dollars per share) | $ / shares	24.56	21.36	20.49
Vested (in dollars per share) | $ / shares	19.98	18.99	17.27
Forfeited (in dollars per share) | $ / shares	22.73	19.35	17.74
Non-vested, end of year (in dollars per share) | $ / shares	$ 22.31	$ 20.40	$ 19.21
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	5 years	5 years	5 years
Unrecognized compensation cost associated with option awards, not currently vested | $	$ 7
Weighted-average period over which the compensation expense is expected to be recognized	1 month 30 days
Total intrinsic value of options exercised under Employers Mutual's stock option plans | $	$ 1,100	$ 770	$ 606
Portion of the current tax deduction realized from exercises of stock options | $	$ 284	$ 121	$ 152
Number of options [Roll Forward]
Outstanding, beginning of year (in shares)	1,006,171	1,351,802	1,702,938
Exercised (in shares)	(321,312)	(323,486)	(300,479)
Expired (in shares)	(34,947)	(20,850)	(34,421)
Forfeited (in shares)	(900)	(1,295)	(16,236)
Outstanding, end of year (in shares)	649,012	1,006,171	1,351,802
Options Exercisable, end of year (in shares)	593,224	824,365	963,831
Weighted-average exercise price [Roll Forward]
Outstanding, beginning of year (in dollars per share) | $ / shares	$ 14.92	$ 14.89	$ 14.78
Exercised (in dollars per share) | $ / shares	15.31	14.86	14.24
Expired (in dollars per share) | $ / shares	16.32	14.11	15.01
Forfeited (in dollars per share) | $ / shares	13.99	14.68	15.29
Outstanding, end of year (in dollars per share) | $ / shares	14.65	14.92	14.89
Exercisable, end of year (in dollars per share) | $ / shares	$ 14.72	$ 14.95	$ 14.94
Additional information relating to options outstanding and options vested (exercisable) [Abstract]
Options outstanding, Number of options (in shares)	649,012
Options outstanding, Weighted-average exercise price (in dollars per share) | $ / shares	$ 14.65
Options outstanding, Aggregate intrinsic value | $	$ 9,691
Options outstanding, Weighted-average remaining term	3 years 3 months 29 days
Options exercisable, Number of options (in shares)	593,224
Options exercisable, Weighted-average exercise price (in dollars per share) | $ / shares	$ 14.72
Options exercisable, Aggregate intrinsic value | $	$ 8,821
Options exercisable, Weighted-average remaining term	3 years 1 month 27 days
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Registered shares (in shares)	750,000	750,000	750,000
Fair market value of the stock on the date of purchase (in hundredths)	85.00%	85.00%	85.00%
Employee stock purchase plan administrative expense | $	$ 78	$ 59	$ 35
Other Stock Purchase Plan Shares Activity [Roll Forward]
Shares available for purchase, beginning of year (in shares)	414,883	471,459	508,749
Shares purchased under the plan (in shares)	(65,479)	(56,576)	(37,290)
Shares available for purchase, end of year (in shares)	349,404	414,883	471,459
Other stock purchase plan stock option exercise price range lower range limit (in dollars per share) | $ / shares	$ 21.78
Other stock purchase plan stock option exercise price range upper range limit (in dollars per share) | $ / shares	$ 23.42
Non-Employee Director Stock Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Registered shares (in shares)	300,000	300,000	300,000
Fair market value to purchase stock under Non-employee director stock option plan (in hundredths)	75.00%	75.00%	75.00%
Minimum cash retainer used to purchase common stock (in hundredths)	25.00%	25.00%	25.00%
Maximum cash retainer used to purchase common stock (in hundredths)	100.00%	100.00%	100.00%
Non employee director stock option plan administrative expense | $	$ 84	$ 62	$ 49
Other Stock Purchase Plan Shares Activity [Roll Forward]
Shares available for purchase, beginning of year (in shares)	264,446	279,809	294,248
Shares purchased under the plan (in shares)	(14,603)	(15,363)	(14,439)
Shares available for purchase, end of year (in shares)	249,843	264,446	279,809
Other stock purchase plan stock option exercise price range lower range limit (in dollars per share) | $ / shares	$ 18.26
Other stock purchase plan stock option exercise price range upper range limit (in dollars per share) | $ / shares	$ 20.99
Dividend Reinvestment Plan [Member]
Other Stock Purchase Plan Shares Activity [Roll Forward]
Shares available for purchase, beginning of year (in shares)	976,697	982,227	988,436
Shares purchased under the plan (in shares)	(5,475)	(5,530)	(6,209)
Shares available for purchase, end of year (in shares)	971,222	976,697	982,227
Other stock purchase plan stock option exercise price range lower range limit (in dollars per share) | $ / shares	$ 22.09	$ 21.02	$ 18.69
Other stock purchase plan stock option exercise price range upper range limit (in dollars per share) | $ / shares	$ 30.50	$ 26.43	$ 23.59
Employers Mutual Casualty Company Incentive Stock Option 2003 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Registered shares (in shares)	2,250,000	2,250,000	2,250,000
Time limit for granting awards	10 years	10 years	10 years
Employers Mutual Casualty Company Stock Incentive 2007 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Registered shares (in shares)	3,000,000	3,000,000	3,000,000
Time limit for granting awards	10 years	10 years	10 years
Employee [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years	4 years	4 years
Non-Employee Director [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Age To Attain Automatic Vesting	75 years
Non-vested restricted stock awards activity in shares
Granted (in shares)	2,000

ACCUMULATED OTHER COMPREHENSI65

ACCUMULATED OTHER COMPREHENSIVE INCOME - Components of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	$ 58,433	$ 81,662
Other comprehensive loss before reclassifications	(4,766)	(16,986)
Amounts reclassified from accumulated other comprehensive income	(7,586)	(6,243)
Other comprehensive income (loss)	(12,352)	(23,229)	$ 22,652
Balance at end of period	46,081	58,433	81,662
Unrealized Gains and (Losses) on Available-for-sale securities
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	60,369	78,362
Other comprehensive loss before reclassifications	(3,885)	(13,037)
Amounts reclassified from accumulated other comprehensive income	(6,736)	(4,956)
Other comprehensive income (loss)	(10,621)	(17,993)
Balance at end of period	49,748	60,369	78,362
Unrecognized pension and postretirement benefit obligations
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	(1,936)	3,300
Other comprehensive loss before reclassifications	(881)	(3,949)
Amounts reclassified from accumulated other comprehensive income	(850)	(1,287)
Other comprehensive income (loss)	(1,731)	(5,236)
Balance at end of period	$ (3,667)	$ (1,936)	$ 3,300

ACCUMULATED OTHER COMPREHENSI66

ACCUMULATED OTHER COMPREHENSIVE INCOME - Reclassifications out of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Accumulated Other Comprehensive Income Loss [Line Items]
Net realized investment gains		$ 4,074	$ 6,153	$ 4,349
Income tax expense, current		(18,061)	(18,611)	(7,280)
Total reclassification adjustment		7,586	6,243	6,451
Unrealized Gains and (Losses) on Available-for-sale securities | Reclassification Out Of Accumulated Other Comprehensive Income [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Net realized investment gains		10,364	7,624	7,195
Income tax expense, current		(3,628)	(2,668)	(2,518)
Total reclassification adjustment		6,736	4,956	4,677
Unrecognized pension and postretirement benefit obligations | Reclassification Out Of Accumulated Other Comprehensive Income [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Net actuarial loss	[1]	(2,383)	(1,327)	(578)
Prior service credit	[1]	3,690	3,307	3,307
Total before tax		1,307	1,980	2,729
Income tax expense, current		(457)	(693)	(955)
Total reclassification adjustment		$ 850	$ 1,287	$ 1,774
[1]	These reclassified components of accumulated other comprehensive income are included in the computation of net periodic pension and postretirement benefit income (see note 12, Employee Retirement Plans, for additional details).

STOCK REPURCHASE PROGRAMS (Deta

STOCK REPURCHASE PROGRAMS (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2005	Dec. 31, 2016	Nov. 03, 2011
Equity [Abstract]
Authorized amount of stock repurchase program			$ 15,000
Stock Repurchased and Retired During Period, Shares		17,300
Treasury Stock Acquired, Average Cost Per Share		$ 22.14
Parent entity stock purchase program authorized amount	$ 15,000
Parent entity stock purchase program remaining authorized purchase amount		$ 4,500

LEASES, COMMITMENTS AND CONTI68

LEASES, COMMITMENTS AND CONTINGENT LIABILITIES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Lease commitments, Payments due by period [Abstract]
Real estate operating leases, Total	$ 2,572
Real estate operating leases, Less than 1 year	391
Real estate operating leases, 1 - 3 years	844
Real estate operating leases, 4 - 5 years	665
Real estate operating leases, More than 5 years	672
Loss Contingencies [Line Items]
Premium tax offsets	$ 1,000	$ 1,100
Period for guaranty fund assessments expected to be paid	2 years
Period for premium tax offsets are expected to be realized	10 years
Entity's share of case loss reserves, eliminated by the purchase of annuities	$ 110
Contingent liability for aggregate guaranteed amount of annuities	183
Guaranty Fund [Member]
Loss Contingencies [Line Items]
Accrued estimated fund assessments	851	912
Second-Injury Fund [Member]
Loss Contingencies [Line Items]
Accrued estimated fund assessments	$ 1,900	$ 1,900

UNAUDITED INTERIM FINANCIAL I69

UNAUDITED INTERIM FINANCIAL INFORMATION (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended																12 Months Ended
	Dec. 31, 2016		Sep. 30, 2016		Jun. 30, 2016		Mar. 31, 2016		Dec. 31, 2015		Sep. 30, 2015		Jun. 30, 2015		Mar. 31, 2015		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Total revenues	$ 168,398		$ 162,378		$ 160,336		$ 153,871		$ 147,479		$ 165,104		$ 158,808		$ 152,335		$ 644,983	$ 623,726	$ 594,467
Income before income tax expense	29,196		5,047		8,087		20,877		13,923		15,921		11,875		29,937		63,207	71,656	40,907
Income tax expense	7,904		918		1,959		6,223		4,028		4,732		3,127		9,607		17,004	21,494	10,915
Net income	$ 21,292		$ 4,129		$ 6,128		$ 14,654		$ 9,895		$ 11,189		$ 8,748		$ 20,330		$ 46,203	$ 50,162	$ 29,992
Net income per common share - basic and diluted1	$ 1.01	[1]	$ 0.20	[1]	$ 0.29	[1]	$ 0.70	[1]	$ 0.48	[1]	$ 0.54	[1]	$ 0.42	[1]	$ 1	[1]	$ 2.20	$ 2.43	$ 1.48
[1]	Since the weighted-average number of shares outstanding for the quarters are calculated independently of the weighted-average number of shares outstanding for the year, quarterly net income per share may not total to annual net income per share.

Schedule I - Summary of Inves70

Schedule I - Summary of Investments-Other than Investments in Related Parties (Details) $ in Thousands	Dec. 31, 2016USD ($)
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Cost	$ 1,389,180
Fair value	1,465,714
Amount at which shown in the balance sheet	1,465,714
Debt Securities [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Cost	1,189,525
Fair value	1,199,699
Amount at which shown in the balance sheet	1,199,699
US Treasury Securities [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Cost	7,841
Fair value	7,830
Amount at which shown in the balance sheet	7,830
US Government-sponsored Enterprises Debt Securities [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Cost	249,495
Fair value	239,197
Amount at which shown in the balance sheet	239,197
Obligations of States and Political Subdivisions [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Cost	319,663
Fair value	335,757
Amount at which shown in the balance sheet	335,757
Commercial Mortgage Backed Securities [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Cost	37,964
Fair value	37,572
Amount at which shown in the balance sheet	37,572
Residential Mortgage Backed Securities [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Cost	102,307
Fair value	96,434
Amount at which shown in the balance sheet	96,434
Other Asset Backed [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Cost	26,592
Fair value	26,393
Amount at which shown in the balance sheet	26,393
Corporate Debt Securities [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Cost	445,663
Fair value	456,516
Amount at which shown in the balance sheet	456,516
Equity Securities [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Cost	147,479
Fair value	213,839
Amount at which shown in the balance sheet	213,839
Common stocks Financial services [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Cost	22,922
Fair value	35,122
Amount at which shown in the balance sheet	35,122
Common stocks Information technology [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Cost	19,832
Fair value	30,542
Amount at which shown in the balance sheet	30,542
Common stocks Healthcare [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Cost	16,092
Fair value	24,707
Amount at which shown in the balance sheet	24,707
Common stocks Consumer staples [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Cost	13,438
Fair value	19,100
Amount at which shown in the balance sheet	19,100
Common stocks Consumer discretionary [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Cost	14,812
Fair value	22,321
Amount at which shown in the balance sheet	22,321
Common stocks Energy [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Cost	14,276
Fair value	19,071
Amount at which shown in the balance sheet	19,071
Common stocks Industrials [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Cost	13,005
Fair value	24,245
Amount at which shown in the balance sheet	24,245
Common stocks Other [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Cost	13,071
Fair value	18,384
Amount at which shown in the balance sheet	18,384
Nonredeemable Preferred Stock [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Cost	20,031
Fair value	20,347
Amount at which shown in the balance sheet	20,347
Other Long-term Investments [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Cost	12,506
Fair value	12,506
Amount at which shown in the balance sheet	12,506
Short-term Investments [Member]
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]
Cost	39,670
Fair value	39,670
Amount at which shown in the balance sheet	$ 39,670

Schedule II - Condensed Finan71

Schedule II - Condensed Financial Information of Registrant (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
ASSETS
Equity securities available-for-sale, at fair value (cost $2,000 and $0)												$ 213,839	$ 206,243
Short-term investments												39,670	38,599
Total investments												1,465,714	1,415,797
Cash	$ 307			$ 224	$ 224			$ 383	$ 224	$ 383	$ 239	307	224	$ 383	$ 239
Accrued investment income												11,050	10,789
Accounts receivable												2,076	804
Income taxes recoverable												0	1,735
Total assets												2,131,694	2,055,437
LIABILITIES
Amounts due affiliate to settle inter-company transaction balances												11,222	6,408
Deferred income taxes												11,321	19,029
Total liabilities												1,035,471	1,011,017
STOCKHOLDERS' EQUITY
Common stock, $1 par value, authorized 30,000,000 shares; issued and outstanding, 21,222,535 shares in 2016 and 20,780,439 shares in 2015												21,223	20,781
Additional paid-in capital												119,054	108,747
Accumulated other comprehensive income												46,081	58,433	81,662
Retained earnings												366,984	336,977
Total stockholders' equity												553,342	524,938	502,886	455,210
Total liabilities and stockholders' equity												1,588,813	1,535,955
REVENUES
Investment income (loss)									47,490	45,582	46,465
Total revenues	168,398	$ 162,378	$ 160,336	153,871	147,479	$ 165,104	$ 158,808	152,335	644,983	623,726	594,467
Other expenses									2,727	2,690	2,377
Income Tax Expense (Benefit)	7,904	918	1,959	6,223	4,028	4,732	3,127	9,607	17,004	21,494	10,915
Net income	21,292	4,129	6,128	14,654	9,895	11,189	8,748	20,330	46,203	50,162	29,992
Condensed Statements of Comprehensive Income [Abstract]
Net income	21,292	$ 4,129	$ 6,128	14,654	9,895	$ 11,189	$ 8,748	20,330	46,203	50,162	29,992
OTHER COMPREHENSIVE INCOME (LOSS)
Unrealized holding gains (losses) on investment securities, net of deferred income taxes									(3,885)	(13,037)	34,663
Reclassification adjustment for realized investment gains included in net income, net of income taxes									(6,736)	(4,956)	(4,677)
Reclassification adjustment for amounts amortized into net periodic pension and postretirement benefit income, net of deferred income taxes:
Net actuarial loss									1,549	863	375
Prior service credit									(2,399)	(2,150)	(2,149)
Total reclassification adjustment associated with affiliate's pension and postretirement benefit plans									(850)	(1,287)	(1,774)
Change in funded status of affiliate's pension and postretirement benefit plans, net of deferred income taxes:
Net actuarial loss									(542)	(3,637)	(5,525)
Prior service cost									(339)	(312)	(35)
Total change in funded status of affiliate's pension and postretirement benefit plans									(881)	(3,949)	(5,560)
Other comprehensive income (loss)									(12,352)	(23,229)	22,652
Total comprehensive income									33,851	26,933	52,644
Condensed Statements of Cash Flows [Abstract]
Net cash provided by (used in) operating activities									83,434	85,612	91,815
Cash flows from investing activities
Purchases of equity securities available-for-sale									(63,683)	(83,098)	(50,154)
Net (purchases) disposals of short-term investments									(1,071)	14,663	2,904
Net cash used in investing activities									(77,842)	(80,770)	(86,578)
Cash flows from financing activities
Issuance of common stock through affiliate’s stock plans									11,070	9,078	7,392
Excess tax benefit associated with affiliate’s stock plans									0	95	103
Repurchase of common stock									(383)	0	0
Dividends paid to stockholders (affiliated $(9,182), $(8,162) and $(7,377))									(16,196)	(14,174)	(12,588)
Net cash used in financing activities									(5,509)	(5,001)	(5,093)
Net increase (decrease) in cash									83	(159)	144
Cash at the beginning of the year				224				383	224	383	239
Cash at the end of the year	307				224				307	224	383
Income taxes recovered									(13,967)	(20,254)	(8,703)
Interest paid									337	337	384
Parent company [Member]
ASSETS
Common stock of subsidiaries (equity method)												540,249	514,309
Equity securities available-for-sale, at fair value (cost $2,000 and $0)												2,000	0
Short-term investments												10,874	9,761
Total investments												553,123	524,070
Cash	184			136	136			274	136	274	149	184	136	$ 274	$ 149
Accrued investment income												3	0
Prepaid assets												154	95
Accounts receivable												0	58
Income taxes recoverable												700	683
Total assets												554,164	525,042
LIABILITIES
Accounts payable												46	87
Amounts due affiliate to settle inter-company transaction balances												740	17
Deferred income taxes												36	0
Total liabilities												822	104
STOCKHOLDERS' EQUITY
Common stock, $1 par value, authorized 30,000,000 shares; issued and outstanding, 21,222,535 shares in 2016 and 20,780,439 shares in 2015												21,223	20,781
Additional paid-in capital												119,054	108,747
Accumulated other comprehensive income												46,081	58,433
Retained earnings												366,984	336,977
Total stockholders' equity												553,342	524,938
Total liabilities and stockholders' equity												$ 554,164	$ 525,042
REVENUES
Dividends received from subsidiaries									9,707	9,180	378
Investment income (loss)									13	(9)	(12)
Total revenues									9,720	9,171	366
Other expenses									2,006	1,942	1,584
Income (loss) before income tax benefit and equity in undistributed net income of subsidiaries									7,714	7,229	(1,218)
Income Tax Expense (Benefit)									(698)	(682)	(558)
Income (loss) before equity in undistributed net income of subsidiaries									8,412	7,911	(660)
Equity in undistributed net income of subsidiaries									37,791	42,251	30,652
Net income									46,203	50,162	29,992
Condensed Statements of Comprehensive Income [Abstract]
Net income									46,203	50,162	29,992
OTHER COMPREHENSIVE INCOME (LOSS)
Unrealized holding gains (losses) on investment securities, net of deferred income taxes									(3,885)	(13,037)	34,663
Reclassification adjustment for realized investment gains included in net income, net of income taxes									(6,736)	(4,956)	(4,677)
Reclassification adjustment for amounts amortized into net periodic pension and postretirement benefit income, net of deferred income taxes:
Net actuarial loss									1,549	863	375
Prior service credit									(2,399)	(2,150)	(2,149)
Total reclassification adjustment associated with affiliate's pension and postretirement benefit plans									(850)	(1,287)	(1,774)
Change in funded status of affiliate's pension and postretirement benefit plans, net of deferred income taxes:
Net actuarial loss									(542)	(3,637)	(5,525)
Prior service cost									(339)	(312)	(35)
Total change in funded status of affiliate's pension and postretirement benefit plans									(881)	(3,949)	(5,560)
Other comprehensive income (loss)									(12,352)	(23,229)	22,652
Total comprehensive income									33,851	26,933	52,644
Condensed Statements of Cash Flows [Abstract]
Net cash provided by (used in) operating activities									9,170	7,893	(738)
Cash flows from investing activities
Capital contributions to subsidiaries									(500)	0	0
Purchases of equity securities available-for-sale									(2,000)	0	0
Net (purchases) disposals of short-term investments									(1,113)	(3,030)	5,956
Net cash used in investing activities									(3,613)	(3,030)	5,956
Cash flows from financing activities
Issuance of common stock through affiliate’s stock plans									11,070	9,078	7,392
Excess tax benefit associated with affiliate’s stock plans									0	95	103
Repurchase of common stock									(383)	0	0
Dividends paid to stockholders (affiliated $(9,182), $(8,162) and $(7,377))									(16,196)	(14,174)	(12,588)
Net cash used in financing activities									(5,509)	(5,001)	(5,093)
Net increase (decrease) in cash									48	(138)	125
Cash at the beginning of the year				$ 136				$ 274	136	274	149
Cash at the end of the year	$ 184				$ 136				184	136	274
Income taxes recovered									716	559	481
Interest paid									$ 0	$ 0	$ 0

Schedule II - Condensed Finan72

Schedule II - Condensed Financial Information of Registrant, Parenthetical (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Condensed Balance Sheets [Abstract]
Equity securities available-for-sale, cost	$ 147,479	$ 144,176
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	30,000,000	30,000,000
Common stock, shares issued (in shares)	21,222,535	20,780,439
Common stock, shares outstanding (in shares)	21,222,535	20,780,439
Condensed Statements of Income [Abstract]
Operating expense, affiliated	$ 1,860	$ 1,822	$ 1,570
Condensed Statements of Cash Flows [Abstract]
Dividends paid to stockholders, affiliated	(9,182)	(8,162)	(7,377)
Parent company [Member]
Condensed Balance Sheets [Abstract]
Equity securities available-for-sale, cost	$ 2,000	$ 0
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	30,000,000	30,000,000
Common stock, shares issued (in shares)	21,222,535	20,780,439
Common stock, shares outstanding (in shares)	21,222,535	20,780,439
Condensed Statements of Income [Abstract]
Operating expense, affiliated	$ 1,139	$ 1,074	777
Condensed Statements of Cash Flows [Abstract]
Dividends paid to stockholders, affiliated	$ (9,182)	$ (8,162)	$ (7,377)

Schedule III - Supplementary 73

Schedule III - Supplementary Insurance Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Supplementary Insurance Information, by Segment [Line Items]
Deferred policy acquisition costs	$ 40,939	$ 40,720	$ 39,343
Loss and settlement expense reserves	690,532	678,774	661,309
Unearned premiums	244,885	239,435	232,093
Premium revenue	592,408	570,266	540,722
Net investment income	47,490	45,582	46,465
Losses and settlement expenses incurred	386,897	370,736	385,474
Amortization of deferred policy acquisition costs	108,403	102,184	99,042
Other underwriting expenses	69,612	68,418	56,826
Premiums written	594,703	578,938	552,610
Property and casualty insurance [Member]
Supplementary Insurance Information, by Segment [Line Items]
Deferred policy acquisition costs	36,295	35,219	33,855
Loss and settlement expense reserves	486,387	480,413	463,458
Unearned premiums	220,697	212,652	204,357
Premium revenue	456,467	447,197	422,381
Net investment income	33,886	32,668	33,509
Losses and settlement expenses incurred	294,369	291,883	298,033
Amortization of deferred policy acquisition costs	78,493	75,701	72,768
Other underwriting expenses	66,463	63,954	54,385
Premiums written	463,673	454,434	433,707
Reinsurance [Member]
Supplementary Insurance Information, by Segment [Line Items]
Deferred policy acquisition costs	4,644	5,501	5,488
Loss and settlement expense reserves	204,145	198,361	197,851
Unearned premiums	24,188	26,783	27,736
Premium revenue	135,941	123,069	118,341
Net investment income	13,591	12,923	12,968
Losses and settlement expenses incurred	92,528	78,853	87,441
Amortization of deferred policy acquisition costs	29,910	26,483	26,274
Other underwriting expenses	3,149	4,464	2,441
Premiums written	131,030	124,504	118,903
Parent company [Member]
Supplementary Insurance Information, by Segment [Line Items]
Deferred policy acquisition costs	0	0	0
Loss and settlement expense reserves	0	0	0
Unearned premiums	0	0	0
Premium revenue	0	0	0
Net investment income	13	(9)	(12)
Losses and settlement expenses incurred	0	0	0
Amortization of deferred policy acquisition costs	0	0	0
Other underwriting expenses	0	0	0
Premiums written	$ 0	$ 0	$ 0

Schedule IV - Reinsurance (Deta

Schedule IV - Reinsurance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Consolidated earned premiums [Abstract]
Gross amount	$ 382,300	$ 366,752	$ 372,658
Ceded to other companies	426,946	407,531	423,602
Assumed from other companies	637,054	611,045	591,666
Net amount	$ 592,408	$ 570,266	$ 540,722
Percentage of amount assumed to net	107.50%	107.20%	109.40%

Schedule VI - Supplemental In75

Schedule VI - Supplemental Information Concerning Property-Casualty Insurance Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Supplemental Information for Property, Casualty Insurance Underwriters [Abstract]
Deferred policy acquisition costs	$ 40,939	$ 40,720	$ 39,343
Reserves for losses and settlement expenses	690,532	678,774	661,309
Discount, if any, deducted from reserves	0	0	0
Unearned premiums	244,885	239,435	232,093
Earned premiums	592,408	570,266	540,722
Net investment income	47,477	45,591	46,477
Losses and settlement expenses incurred related to current year	427,838	405,850	406,266
Losses and settlement expenses incurred related to prior years	(40,941)	(35,114)	(20,792)
Amortization of deferred policy acquisition costs	108,403	102,184	99,042
Paid losses and settlement expenses	372,888	348,081	330,087
Premiums written	$ 594,703	$ 578,938	$ 552,610