Allianz Life Insurance Co Of New York S-1/A2 May 14IPO registration (amended)Financial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2013
Document Information [Line Items]	'
Document Type	'S-1/A
Amendment Flag	'false
Document Period End Date	31-Dec-13
Entity Registrant Name	'ALLIANZ LIFE INSURANCE CO OF NEW YORK
Entity Central Index Key	'0000080019
Entity Filer Category	'Non-accelerated Filer

Balance_Sheets

Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Fixed-maturity securities,	'	'
Available-for-sale, at fair value (amortized cost of $615,294 and $637,031, respectively)	$645,870	$711,526
Policy loans	263	261
Derivatives	5,508	2,159
Total investments	651,641	713,946
Cash and cash equivalents	22,710	64,226
Accrued investment income	8,795	8,011
Receivables (net of allowance for uncollectible accounts of $18 and $15, respectively)	4,160	2,492
Reinsurance recoverable	2,501	2,214
Deferred acquisition costs	104,002	92,245
Other assets	28,502	20,454
Assets, exclusive of separate accounts assets	822,311	903,588
Separate account assets	1,986,039	1,577,274
Total assets	2,808,350	2,480,862
Policyholder liabilities:	'	'
Account balances and future policy benefit reserves	578,120	693,404
Policy and contract claims	1,528	2,684
Unearned premiums	1,559	1,539
Other policyholder funds	1,801	1,454
Total policyholder liabilities	583,008	699,081
Other derivative liabilities	73,273	5,430
Other liabilities	9,769	31,597
Liabilities, exclusive of separate account liabilities	666,050	736,108
Separate account liabilities	1,986,039	1,577,274
Total liabilities	2,652,089	2,313,382
Stockholder's equity:	'	'
Common stock, $10 par value. Authorized, issued, and outstanding 200,000 shares, at December 31, 2013 and 2012	2,000	2,000
Additional paid-in capital	72,500	72,500
Retained earnings	71,414	58,935
Accumulated other comprehensive income, net of tax	10,347	34,045
Total stockholder's equity	156,261	167,480
Total liabilities and stockholder's equity	$2,808,350	$2,480,862

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Amortized cost of fixed-maturity securities available-for-sale	$615,294	$637,031
Receivables, allowance for uncollectible	$18	$15
Common stock, par value	$10	$10
Common stock, shares authorized	200,000	200,000
Common stock, shares issued	200,000	200,000
Common stock, shares outstanding	200,000	200,000

Statements_of_Operations

Statements of Operations (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenue:	'	'	'
Premiums	$4,703	$4,760	$4,759
Policy fees	47,579	36,988	27,780
Premiums and policy fees, ceded	-1,549	-1,556	-1,648
Net premiums and policy fees	50,733	40,192	30,891
Interest and similar income, net	29,664	30,850	32,584
Change in fair value of assets and liabilities	-78,973	-14,676	-8,116
Realized investment gains, net	829	14,502	1,605
Other revenue	2,795	2,385	1,865
Total revenue	5,048	73,253	58,829
Benefits and expenses:	'	'	'
Policyholder benefits	9,668	10,876	845
Change in fair value of annuity embedded derivatives	-71,546	2,473	62,356
Benefit recoveries	-1,567	-2,324	-1,213
Net interest credited to account values	25,342	12,545	22,190
Net benefits	-38,103	23,570	84,178
Commissions and other agent compensation	23,011	22,105	21,768
General and administrative expenses	9,399	10,722	18,194
Change in deferred acquisition costs, net	-6,163	4,430	-39,425
Total benefits and expenses	-11,856	60,827	84,715
Income (loss) from operations before income taxes	16,904	12,426	-25,886
Income tax expense (benefit):	'	'	'
Current	2,495	17,206	-3,723
Deferred	1,930	-13,885	-6,903
Income tax expense (benefit) as reported	4,425	3,321	-10,626
Net income (loss)	12,479	9,105	-15,260
Realized investment gains, net:	'	'	'
Total other-than-temporary impairment losses on securities	-241	-169	-270
Portion of loss recognized in other comprehensive income	'	'	'
Net impairment losses recognized in realized investment gains, net	-241	-169	-270
Other net realized gains	1,070	14,671	1,875
Realized investment gains, net	$829	$14,502	$1,605

Statements_of_Comprehensive_In

Statements of Comprehensive Income (Loss) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net income (loss)	$12,479	$9,105	($15,260)
Unrealized (losses) gains on fixed-maturity securities	-23,698	9,568	10,733
Net OCI	-23,698	9,568	10,733
Total comprehensive (loss) income	($11,219)	$18,673	($4,527)

Statements_of_Stockholders_Equ

Statements of Stockholder's Equity (USD $)	Total	Common stock	Additional paid-in capital	Retained earnings	Accumulated other comprehensive income
In Thousands, unless otherwise specified	Total	Common stock	Additional paid-in capital	Retained earnings	Accumulated other comprehensive income
Beginning balance at Dec. 31, 2010	$113,334	$2,000	$32,500	$65,090	$13,744
Comprehensive income (loss):	'	'	'	'	'
Net income (loss)	-15,260	'	'	-15,260	'
Net unrealized gain (loss) on investments, net of shadow adjustments and deferred taxes	10,733	'	'	'	10,733
Total comprehensive (loss) income	-4,527	'	'	'	'
Capital contribution	20,000	'	20,000	'	'
Ending balance at Dec. 31, 2011	128,807	2,000	52,500	49,830	24,477
Comprehensive income (loss):	'	'	'	'	'
Net income (loss)	9,105	'	'	9,105	'
Net unrealized gain (loss) on investments, net of shadow adjustments and deferred taxes	9,568	'	'	'	9,568
Total comprehensive (loss) income	18,673	'	'	'	'
Capital contribution	20,000	'	20,000	'	'
Ending balance at Dec. 31, 2012	167,480	2,000	72,500	58,935	34,045
Comprehensive income (loss):	'	'	'	'	'
Net income (loss)	12,479	'	'	12,479	'
Net unrealized gain (loss) on investments, net of shadow adjustments and deferred taxes	-23,698	'	'	'	-23,698
Total comprehensive (loss) income	-11,219	'	'	'	'
Ending balance at Dec. 31, 2013	$156,261	$2,000	$72,500	$71,414	$10,347

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows provided by (used in) operating activities:	'	'	'
Net income (loss)	$12,479	$9,105	($15,260)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:	'	'	'
Realized investment gains, net	-829	-14,502	-1,605
Change in annuity-related options, derivatives, and gross reserves	66,071	12,557	-3,778
Deferred federal income tax benefit	1,930	-13,885	-6,903
Charges to policy account balances	-247	-253	-252
Interest credited to policy account balances	25,275	12,610	22,960
Amortization of discount, net	1,570	1,188	826
Change in:	'	'	'
Receivables and other assets	-1,971	8,981	-8,569
Reinsurance recoverable	-287	-297	-195
Deferred acquisition costs	-6,163	4,430	-39,425
Future policy benefit reserves	-71,613	-5,197	69,516
Policy and contract claims	-1,156	-518	445
Unearned premiums	-56	73	-72
Other policyholder funds	347	-522	-5,518
Other assets and liabilities	-13,836	21,400	-8,796
Payable to (receivable from) parent	-2,924	5,024	3,020
Total adjustments	-3,889	31,089	21,654
Net cash provided by operating activities	8,590	40,194	6,394
Cash flows provided by (used in) investing activities:	'	'	'
Purchase of fixed-maturity securities	-109,700	-188,285	-153,511
Sale and other redemptions of fixed-maturity securities	123,684	189,191	99,459
Maturity of fixed-maturity securities	6,980	1,300	2,000
Net change in short-term securities	'	'	11,888
Other, net	-2	92	57
Net cash provided by (used in) investing activities	20,962	2,298	-40,107
Cash flows (used in) provided by financing activities:	'	'	'
Policyholders' deposits to account balances	1,532	5,030	55,819
Policyholders' withdrawals from account balances	-68,304	-41,074	-25,012
Policyholders' net transfers between account balances	-3,504	-2,254	5,149
Change in amounts drawn in excess of bank balances	-792	963	653
Contribution from parent	'	20,000	20,000
Net cash (used in) provided by financing activities	-71,068	-17,335	56,609
Net change in cash and cash equivalents	-41,516	25,157	22,896
Cash and cash equivalents at beginning of year	64,226	39,069	16,173
Cash and cash equivalents at end of year	$22,710	$64,226	$39,069

Organization

Organization	12 Months Ended
Organization	Dec. 31, 2013
Organization	'
	(1) Organization
	Allianz Life Insurance Company of New York (the Company) is a wholly owned subsidiary of Allianz Life Insurance Company of North America (Allianz Life), which is a wholly owned subsidiary of Allianz of America, Inc. (AZOA), which is a wholly owned subsidiary of Allianz Europe B.V., which is a wholly owned subsidiary of Allianz Societas Europaea (Allianz SE), a European company domiciled in Germany.
	The Company is a life insurance company licensed to sell annuity, group and traditional life and group accident and health policies in six states and the District of Columbia. Based on 2013 statutory net premium written, 99% of the Company’s business is annuity. Accident and health, and life insurance combined, amount to less than 1% of the Company’s business. The annuity business consists of variable and fixed-indexed annuities representing 99.8% and 0.2% of 2013 statutory annuity net premium written, respectively. Accident and health business comprises primarily long-term care (LTC) insurance. During 2011, the Company discontinued selling fixed annuity products. Prior to 2011, the Company had discontinued selling life and LTC products. The Company’s primary distribution channel is through broker-dealers.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2013
Summary of Significant Accounting Policies	'
	(2) Summary of Significant Accounting Policies

		(a)	Basis of Presentation
	The Financial Statements have been prepared in accordance with U.S. generally accepted accounting principles (GAAP), which vary in certain respects from accounting practices prescribed or permitted by state insurance regulatory authorities.

		(b)	Use of Estimates
	The preparation of financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect reported amounts of assets and liabilities, including reporting or disclosure of contingent assets and liabilities as of the balance sheet date and the reported amounts of revenues and expenses during the reporting period. Future events, including changes in mortality, morbidity, interest rates, capital markets, and asset valuations could cause actual results to differ from the estimates used in the Financial Statements. Such changes in estimates are recorded in the period they are determined.

		(c)	Investment Products and Universal Life Business
	Investment products consist primarily of variable and fixed annuity products. Premium receipts are reported as deposits to the contract holders’ accounts. Policy fees on the Statements of Operations represent asset fees, cost of insurance charges, administrative fees, charges for guarantees on investment products, and surrender charges for investment products and universal life insurance. These fees have been earned and assessed against contract holders on a daily or monthly basis throughout the contract period and are recognized as revenue when assessed and earned. Amounts assessed that represent compensation to the Company for services to be provided in future periods are not earned in the period assessed. Such amounts are reported as unearned premiums and recognized in operations over the period benefited using the same assumptions and factors used to amortize capitalized acquisition costs. Surrender charges are recognized upon surrender of a contract in accordance with contractual terms. Derivatives embedded in fixed-indexed and variable products are recorded at fair value and changes in value are included in change in fair value of annuity embedded derivatives on the Statements of Operations. Benefits consist of interest credited to contract holders’ accounts and claims incurred in excess of the contract holders’ account balance and are included in net interest credited to account values and policyholder benefits, respectively, on the Statements of Operations.

		(d)	Life and Accident and Health Insurance
	Premiums on traditional life products are recognized as earned when due. Benefits and expenses are associated with earned premiums so as to result in recognition of profits over the life of the contracts. This association is accomplished by establishing provisions for future policy benefits and deferral and amortization of related acquisition costs.
	Accident and health premiums are recognized as earned on a pro rata basis over the risk coverage periods. Benefits and expenses are recognized as incurred.

		(e)	Deferred Acquisition Costs
	Acquisition costs consist of commissions and other incremental costs that are directly related to the successful acquisition of insurance contracts. Acquisition costs are deferred to the extent recoverable from future policy revenues and gross profits. For interest-sensitive products and variable annuity contracts, acquisition costs are amortized in relation to the present value of expected future gross profits from investment margins and mortality, morbidity, and expense charges. Acquisition costs for accident and health insurance policies are deferred and amortized over the lives of the policies in the same manner as premiums are earned. For traditional life and group life products, such costs are amortized over the projected earnings pattern of the related policies using the same actuarial assumptions used in computing future policy benefit reserves. Deferred acquisition costs (DAC) are reviewed for recoverability, at least annually, and adjusted when necessary. Recoverability is evaluated separately for fixed annuities, variable annuities, and life insurance products. Evaluating recoverability is a two-step process where current policy year issues are evaluated, and then in-force policies are evaluated. Before assessing recoverability, DAC is capped, if necessary, such that the balance cannot exceed the original capitalized costs plus interest.
	Adjustments to DAC are made to reflect the corresponding impact on the present value of expected future gross profits from unrealized gains and losses on available-for-sale investments used to support policyholder liabilities (commonly known as shadow DAC). These adjustments are included in accumulated other comprehensive income and are explained further in the investments section of this note.
	Changes in assumptions can have an impact on the amount of DAC reported for annuity and life insurance products and their related amortization patterns. In the event experience differs from assumptions or assumptions are revised, the Company is required to record an increase or decrease in DAC amortization expense (DAC unlocking). In general, increases in the estimated investment spreads and fees result in increased expected future profitability and may lower the rate of DAC amortization, while increases in costs of product guarantees, and lapse/surrender and mortality assumptions reduce the expected future profitability of the underlying business and may increase the rate of DAC amortization.

	The Company formally evaluates the appropriateness of the best-estimate assumptions on an annual basis. If the economic environment or policyholder behavior changes quickly and substantially, assumptions will be reviewed more frequently to affirm best estimates. Any resulting DAC unlocking is reflected prospectively as a change in DAC, net on the Statements of Operations.
	Adjustments may also be made to the estimated gross profits (EGP) related to DAC that correspond with deferred annuities and universal life products for investment activity, such as write-downs on other-than-temporarily impaired fixed-maturity securities. Management action may include assumption changes in the DAC models, such as adjustments to expected future gross profits used, as well as in-force management action such as crediting rate changes or index rate cap adjustments. This approach applies to fixed-maturity securities purchased as investment-grade only and not noninvestment-grade items that were purchased with other yield considerations. See further discussion of DAC unlocking in note 8.
	The Company assesses internal replacements on insurance contracts to determine whether such modifications significantly change the contract terms. An internal replacement represents a modification in product benefits, features, rights, or coverage that occurs by the exchange of an in-force insurance contract for a new insurance contract, or by amendment, endorsement, or rider to a contract, or by the election of a feature or coverage within a contract. If the modification substantially changes the contract, the remaining DAC on the original contract are immediately expensed and any new DAC on the replacement contract are deferred. If the contract modification does not substantially change the contract, DAC amortization on the original contract continues and any new acquisition costs associated with the modification are immediately expensed.

		(f)	Deferred Sales Inducements
	Sales inducements are product features that enhance the investment yield to the contract holder on the contract. The Company offers two types of sales inducements on certain universal life and annuity contracts. The first type, an immediate bonus, increases the account value at inception, and the second type, a persistency bonus, increases the account value at the end of a specified period.
	Annuity sales inducements are deferred when credited to contract holders, and life sales inducements are deferred and recognized as part of the liability for policy benefits. Deferred sales inducements (DSI) is reported in other assets in the Balance Sheets. They are amortized over the expected life of the contract in a manner similar to DAC and are reviewed annually for recoverability. DSI capitalization and amortization is recorded in policyholder benefits on the Statements of Operations.
	Adjustments to DSI are made to reflect the estimated corresponding impact on the present value of expected future gross profits from unrealized gains and losses on available-for-sale investments used to support policyholder liabilities (commonly known as shadow DSI). These adjustments are included in accumulated other comprehensive income and are explained further in the Investments section of this note.

	Adjustments may also be made to DSI related to deferred annuities for investment activity, such as write-downs on other-than-temporarily impaired fixed-maturity securities. Management action may include assumption changes in the DSI models, such as adjustments to expected future gross profits used, as well as policyholder changes, such as credited rate changes. This approach applies to fixed-maturity securities purchased at investment-grade only and not noninvestment-grade items that were purchased with other yield considerations.

		(g)	Account Balances and Future Policy Benefit Reserves
	Policy and contract account balances for interest-sensitive products, which include universal life and fixed deferred annuities, are generally carried at accumulated contract values. For fixed-indexed annuity products, the policyholder obligation is divided into two parts: the first part representing the value of the underlying base contract (host contract); and the second part representing the fair value of the expected index benefit over the life of the contract. The host contract is valued using principles consistent with similar deferred annuity contracts without an index benefit. The index benefit is valued at fair value using current capital market assumptions, such as index and volatility, to estimate future index levels. The index benefit valuation is also dependent upon estimates of future policyholder behavior. The Company must include provisions for the Company’s own credit risk and for risk that the Company’s assumptions about policyholder activity could differ from actual experience. The fair value determination of the index benefit is sensitive to the economic market and interest rate environment, as it is discounted at current market interest rates. There is volatility in this liability due to these external market sensitivities.
	Policy and contract account balances for variable annuity products are carried at accumulated contract values. Future policy benefit reserves for any death and income benefits that may exceed the accumulated contract values are established using a range of economic scenarios and are accrued using assumptions consistent with those used in estimating gross profits for purposes of amortizing DAC. Future policy benefit reserves for accumulation and withdrawal benefits that may exceed account values are established using capital market assumptions, such as index and volatility, along with estimates of future policyholder behavior.
	Future policy benefit reserves on traditional life products are computed by the net level-premium method based upon estimated future investment yield, mortality, and withdrawal assumptions, commensurate with the Company’s experience, modified as necessary to reflect anticipated trends, including possible unfavorable deviations. Most life reserve interest assumptions range from 2.6% to 6.0%.

		(h)	Policy and Contract Claims
	Policy and contract claims include the liability for claims reported but not yet paid, claims incurred but not yet reported (IBNR), and claim settlement expenses on the Company’s accident and health business. Actuarial reserve development methods are generally used in the determination of IBNR liabilities. In cases of limited experience or lack of credible claims data, loss ratios are used to determine an appropriate IBNR liability. Claim and IBNR liabilities of a short-term nature are not discounted, but those claim liabilities resulting from disability income or long-term care benefits include interest and mortality discounting.

		(i)	Reinsurance
	The Company assumes and cedes business with other insurers. Reinsurance premium and benefits paid or provided are accounted for in a manner consistent with the basis used in accounting for original policies issued and the terms of the reinsurance contracts and are included in premiums and policy fees, ceded, and benefit recoveries, respectively, on the Statements of Operations. Insurance liabilities are reported before the effects of reinsurance. Account balances and future policy benefit reserves, and policy and contract claims covered under reinsurance contracts are recorded as a reinsurance recoverable on the Balance Sheets. Amounts paid or deemed to have been paid for claims covered by reinsurance contracts are recorded as receivables on the Balance Sheets. Reinsurance recoverables are recognized in a manner consistent with the liabilities related to the underlying reinsured contracts. Amounts due to other insurers on assumed business are recorded as a reinsurance payable, and are included in other liabilities on the Balance Sheets.
	A gain recognized when the Company enters into a coinsurance agreement with a third-party reinsurer is deferred and recorded in other liabilities on the Balance Sheets. Such gains are amortized into operations over the revenue-producing period or the claims run-off period, of the related reinsured policies. These amortized gains are recorded in other revenue on the Statements of Operations.

		(j)	Investments
	Fixed-maturity and Equity Securities
	The Company has portfolios of certain fixed-maturity securities classified as “available-for-sale.” Accordingly, the securities are carried at fair value, and related unrealized gains and losses are credited or charged directly to accumulated other comprehensive income in stockholder’s equity, net of tax and related shadow adjustments. The adjustments to DAC and DSI represent the change in amortization that would have been required as a charge or credit to operations had such unrealized amounts been realized.
	Dividends are accrued on the date they are declared, and interest is accrued as earned. Premiums or discounts on fixed-maturity securities are amortized using the constant yield method. Realized gains and losses are computed based on the average cost basis of all lots owned of each security.
	Mortgage-backed securities and structured securities are amortized using anticipated prepayments. Prepayment assumptions for loan-backed securities are obtained from various external sources or internal estimates. The Company believes these assumptions are consistent with those a market participant would use. The Company recognizes income using a constant effective yield method based on prepayment assumptions and the estimated economic life of the securities. When estimated prepayments differ significantly from anticipated prepayments, the effective yield is recalculated to reflect actual payments to date and anticipated future payments using the retrospective method. Any resulting adjustment is included in interest and similar income, net on the Statements of Operations.

	Short-term securities are carried at amortized cost, which approximates fair value. Policy loan balances, which are supported by the underlying cash value of the policies, are carried at unpaid principal balances, which approximate fair value.
	The fair value of fixed-maturity securities is obtained from third-party pricing sources whenever possible. Management completes its own Independent Price Verification (IPV) process, which ensures security pricing is obtained from a third-party source other than the sources used by the investment managers. The IPV process supports the reasonableness of price overrides and challenges by the investment managers and reviews pricing for appropriateness. Results of the IPV are reviewed by the Company’s Pricing Committee.
	The Company reviews the available-for-sale investment portfolio to determine whether or not declines in fair value are other than temporary. The Company continues to evaluate factors in addition to average cost and fair value, including credit quality, the extent and duration of the decline, market analysis, current events, recent price declines, likelihood of recovery in a reasonable period of time, and management’s judgment, to determine whether fixed-income securities are considered other-than-temporarily impaired. In addition, the Investments – Debt and Equity Securities Topic of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (Codification) requires that the Company evaluate other-than-temporary impairments (OTTI) on available-for-sale and held-to-maturity fixed-maturity securities based on additional factors. Specifically, declines in value resulting from changes in risk-free interest rates must also be considered.
	When the fair value of a fixed-maturity security is less than its amortized cost, the Company assesses whether or not: (i) it has the intent to sell the security or (ii) it is more likely than not that the Company will be required to sell the security before its anticipated recovery. The Company evaluates these factors to determine whether the Company or any of its investment managers have an intent to sell a security or a group of securities. Additionally, the Company performs a cash flow projection for several years into the future to determine whether cash needs would require the sale of any securities in an unrealized loss position. If either of these conditions is met, the Company must recognize an OTTI for the difference between the investment’s amortized cost basis and its fair value through earnings. For securities that do not meet the above criteria, and the Company does not expect to recover a security’s amortized cost basis, the security is considered other-than-temporarily impaired. For these securities, the Company separates the total impairment into the credit loss component and the amount of the loss related to other factors. The amount of the total impairment related to credit loss is considered an OTTI and is recognized in realized investment gains, net on the Statements of Operations. The amount of the total impairment related to other factors is recognized in other comprehensive income, net of impacts to DAC, DSI, reserves, and deferred income taxes. For available-for-sale and held-to-maturity securities that have recognized an OTTI through earnings, if through subsequent evaluation there is a significant increase in the cash flow expected, the difference between the amortized cost basis and the discounted cash flows expected to be collected is accreted as interest income. Subsequent increases and decreases not related to additional credit losses in the fair value of available-for-sale securities are included as a separate component in the Statements of Comprehensive Income (loss).

	The Company evaluates whether a credit loss exists by considering primarily the following factors: (a) the length of time and extent to which the fair value has been less than the amortized cost of the security, (b) changes in the financial condition, credit rating, and near-term prospects of the issuer, (c) whether the issuer is current on contractually obligated interest and principal payments, (d) changes in the financial condition of the security’s underlying collateral, if any, and (e) the payment structure of the security. The Company uses a probability-weighted cash flow model for corporate bonds to determine the credit loss amount. This measurement is a quantitative and qualitative process that incorporates information received from third-party sources along with certain internal assumptions and significant judgments regarding the future performance of the security. The Company’s probability-weighted cash flow model involves assumptions including, but not limited to, various performance indicators, such as historical and projected default and recovery rates, credit ratings, and current delinquency rates. For structured securities, the Company selects a probability-weighted or best estimate cash flow model depending on the specifics of the individual security and the information available to measure the expected cash flows of the underlying collateral. In the event that sufficient information is not available to measure the expected cash flows of a structured security in a timely manner due to a lack of available information on the valuation date, the entire decline in fair value is considered to be related to credit loss.
	The Company provides a supplemental disclosure on its Statements of Operations that presents the total OTTI losses recognized during the period less the portion of OTTI losses recognized in other comprehensive income to equal the credit-related portion of OTTI that was recognized in earnings during the period. The portion of OTTI losses recognized in other comprehensive income includes the portion of OTTI losses related to factors other than credit recognized during the period, offset by reclassifications of OTTI losses previously determined to be related to factors other than credit that are determined to be credit-related in the current period. The amount presented in the supplemental disclosure on the Statements of Operations represents the portion of OTTI losses recognized in other comprehensive income and excludes subsequent increases and decreases in the fair value of these securities.
	The Company views equity securities that have a fair value of at least 20% below average cost at the end of a quarter or are in an unrealized loss position for nine consecutive months as other-than-temporarily impaired. However, other factors, including market analysis, current events, recent price declines, and management’s judgment related to the likelihood of recovery within a reasonable period of time, are also used to determine whether equity securities are considered other-than-temporarily impaired and may result in an equity security being impaired. All previously impaired equity securities will incur additional OTTI should the fair value fall below the book value.
	Impairments in the value of securities held by the Company, considered to be other than temporary, are recorded as a reduction of the cost of the security, and a corresponding realized loss is recognized in the Statements of Operations. The Company adjusts DAC, and DSI for impairments on securities, as discussed in their respective sections of this note.

	Futures Contracts
	The Company provides additional benefits through certain annuity products, which are linked to the growth in the Standard and Poor’s (S&P) 500 Index and the NASDAQ 100 Index. The Company has analyzed the characteristics of these benefits and uses exchange-traded futures contracts tied to an appropriate underlying index with similar characteristics with the objective to economically hedge these risks. The Company uses exchange-traded futures contracts with the objective to increase the effectiveness of the economic hedge. Management monitors in-force amounts and futures contract values to ensure matching and to identify mismatches. If persistency assumptions were to deviate significantly from anticipated rates, management would purchase or sell futures contracts as deemed appropriate or take other actions.
	Futures contracts do not require an initial cash outlay and the Company has agreed to daily net settlement based on movements of the representative index. Therefore, no asset or liability is recorded on the Balance Sheets. Gains and/or losses on futures contracts are included in change in fair value of annuity embedded derivatives on the Statements of Operations.
	Interest Rate Swaps
The Company utilizes interest rate swaps to hedge cash flows and market risks embedded in certain annuities. The interest rate swaps are reported at fair value as derivatives on the Balance Sheets. The fair value of the interest rate swaps is derived using a third-party vendor software program and deemed by management to be reasonable. Changes in unrealized gains and losses on the swaps are recorded in change in fair value of assets and liabilities on the Statements of Operations.

	(k)	Receivables
Receivable balances (contractual amount less allowance for doubtful accounts) are based on pertinent information available to management as of year-end, including the financial condition and creditworthiness of the parties underlying the receivables. Receivable balances are monitored and allowances for doubtful accounts are maintained based on the nature of the receivable, and the Company’s assessment of the ability to collect. The allowance is estimated by aging the balances due from individual parties and generally setting up an allowance for any balances that are more than 90 days old.

	(l)	Income Taxes
The Company and the Company’s parent, Allianz Life, file a consolidated federal income tax return with AZOA and many of its wholly owned subsidiaries. The consolidated tax allocation agreement stipulates that each company participating in the return will bear its share of the tax liability pursuant to certain tax allocation elections under the Internal Revenue Code and its related regulations, and that reimbursement will be in accordance with an intercompany tax reimbursement arrangement. The Company generally will be paid for the tax benefit on its losses and any other tax attributes to the extent it could have obtained a benefit against the Company’s post-1990 separate return tax liability.

The Company provides for federal income taxes based on amounts the Company believes it ultimately will owe. Inherent in the provision for federal income taxes are estimates regarding the deductibility of certain items and the realization of certain tax credits. In the event the ultimate deductibility of certain items or the realization of certain tax credits differs from estimates, the Company may be required to significantly change the provision for federal income taxes recorded on the Balance Sheets. Any such change could significantly affect the amounts reported on the Statements of Operations. Management uses best estimates to establish reserves based on facts and circumstances regarding tax exposure items where the ultimate deductibility is open to interpretation. Quarterly, management evaluates the appropriateness of such reserves based on any developments specific to their fact patterns. Information considered includes results of completed tax examinations, Technical Advice Memorandums, and other rulings issued by the Internal Revenue Service (IRS) or the tax courts.
The Company utilizes the asset and liability method of accounting for income tax. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. 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. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. Valuation allowances are established when it is determined that it is more likely than not that the deferred tax asset will not be fully realized or that the related temporary differences, such as OTTI, will not reverse over time (see further discussion in note 13).

	(m)	Separate Accounts and Annuity Product Guarantees
The Company issues variable annuity contracts through its separate accounts for which investment income and investment gains and losses accrue directly to, and investment risk is borne by, the contract holder. The Company recognizes gains or losses on transfers from the general account to the separate accounts at fair value to the extent of contract holder interests in separate accounts, which are offset by changes in contract holder liabilities. The Company also issues variable annuity contracts through its separate accounts, where the Company provides certain contractual guarantees to the contract holder. These guarantees are in the form of a guaranteed minimum death benefit (GMDB), a guaranteed minimum income benefit (GMIB), a guaranteed minimum accumulation benefit (GMAB), and a guaranteed minimum withdrawal benefit (GMWB). These guarantees provide for benefits that are payable to the contract holder in the event of death, annuitization, or at specified dates during the accumulation period.
Separate account assets supporting variable annuity contracts represent funds for which investment income and investment gains and losses accrue directly to contract holders. Each fund has specific investment objectives, and the assets are carried at fair value. The assets of each account are legally segregated and are not subject to claims that arise out of any of the other business of the Company. Separate account assets and liabilities are reported as summary totals on the Balance Sheets. Amounts charged to the contract holders for mortality and contract maintenance are included in policy fees on the Statements of Operations. These fees have been earned and assessed against contract holders on a daily or monthly basis throughout the contract period and are recognized as revenue when assessed and earned. Changes in GMDB and GMIB are calculated in accordance with the Financial Services – Insurance Topic of the Codification, and are included in policyholder benefits on the Statements of Operations. GMAB and GMWB are considered to be embedded derivatives under the Derivatives and Hedging Topic of the Codification, and the changes in these embedded derivatives are included in change in fair value of annuity embedded derivatives on the Statements of Operations.
The GMDB net amount at risk is defined as the guaranteed amount that would be paid upon death, less the current accumulated contract holder account value. The GMIB net amount at risk is defined as the current amount that would be needed to fund expected future guaranteed payments less the current contract holder account value, assuming that all benefit selections occur as of the valuation date. The GMAB net amount at risk is defined as the current amount that would be added to the contracts less the current contract holder account value. The GMWB net amount at risk is defined as the current accumulated benefit base amount less the current contract holder account value.
The GMDB provides a specified minimum return upon death. The survivor has the option to terminate the contract or continue it and have the death benefit paid into the contract. The Company’s GMDB options have the following features:

	•		Return of Premium: Provides the greater of account value or total deposits made to the contract, less any partial withdrawals and assessments

	•		Reset: Provides the greater of a return of premium death benefit or the most recent five-year anniversary account value (prior to age 81), adjusted for withdrawals

	•		Ratchet: Provides the greater of a return of premium death benefit or the highest specified anniversary account value (prior to age 81), adjusted for withdrawals. There are three versions of ratchet, with the difference based on the definition of anniversary: quarter, evaluated quarterly; annual, evaluated annually; and six-year, evaluated every sixth year.
The GMIB is a living benefit that provides the contract holder with a guaranteed annuitization value. The GMIB features are:

	•		Return of Premium: Provides the greater of account value or total deposits made to the contract, less any partial withdrawals and assessments

	•		Rollup: Provides an annuitization value equal to the greater of account value and premiums, adjusted for withdrawals accumulated with a compound interest rate, which is subject to a cap for certain interest rates and products
The GMDB and GMIB liabilities are determined each period by estimating the expected future claims in excess of the associated account balances. The Company regularly evaluates estimates and adjusts the additional liability balance, with a related charge or credit to policyholder benefits on the Statements of Operations, if actual experience or other evidence suggests that earlier assumptions should be revised.

The following assumptions were used to determine the GMDB and GMIB liabilities as of December 31, 2013 and 2012:

	•		100 stochastically generated investment performance scenarios.

	•		Mean investment performance assumption was 6.5% for 2013 and 2012.

	•		Volatility assumption was 13.4% for 2013 and 2012.

	•		Mortality assumption of 93.3% and 94.0% of the Annuity 2000 Mortality Table for actively sold variable annuity products for 2013 and 2012, respectively, and 50% of the 1994 MGDB Mortality Table for all other products.

	•		Lapse rates vary by contract type and duration. Spike rates could approach 40%, with an ultimate rate around 15%.

	•		Discount rates vary by contract type and are equal to an assumed long-term investment return (6.5%), less the applicable mortality and expense rate.

	•		GMIB contracts contain a dynamic lapse assumption. For example, if the contract is projected to have a large additional benefit, then it becomes less likely to lapse.
The GMAB is a living benefit that provides the contract holder with a guaranteed value that was established at least five years prior at each contract anniversary. This benefit is first available at the fifth contract anniversary, seventh contract anniversary, or tenth contract anniversary depending on the type of contract. Depending on the contract holder’s selection at issue, this value either may be a return of premium or may reflect market gains, adjusted at least proportionately for withdrawals. The contract holder also has the option to reset this benefit.
The GMWB is a living benefit that provides the contract holder with a guaranteed amount of income in the form of partial withdrawals. The benefit is payable provided the covered person is between the specified ages in the contract. The benefit is a fixed rate (depending on the age of the covered person) multiplied by the benefit base in the first year the benefit is taken and contract value in following years. The benefit does not decrease if the contract value decreases due to market losses. The benefit can decrease if the contract value is reduced by withdrawals. The benefit base used to calculate the initial benefit is the maximum of the contract value, the quarterly anniversary value, or the guaranteed annual increase of purchase payments (capped at twice the total purchase payments). Additionally, there is a GMWB living benefit where the benefit is an initial payment percentage established at issue, based on issue age. For each year there is a year-over-year contract value increase, the payment percentage will increase by 1.0% (up to age 91). This payment percentage is applied against total purchase payments instead of a benefit base value.
The GMAB and GMWB liabilities are determined each period as the difference between expected future claims and the expected future profits. One result of this calculation is that these liabilities can be negative (contra-liability). The Company regularly evaluates estimates used and adjusts the additional liability balance, with a related charge or credit to change in fair value of annuity embedded derivatives on the Statements of Operations, if experience or other evidence suggests that earlier assumptions should be revised. Products featuring these benefits were first issued in 2007. In the calendar year that a product launches, the reserves are set to zero, until the policy’s first anniversary date.

The following assumptions were used to determine the GMAB and GMWB liabilities as of December 31, 2013 and 2012:

	•		1000 stochastically generated investment performance scenarios.

	•		Market volatility assumption varies by fund type and grades from a current volatility number to a long-term assumption over four years as shown below:


Fund index type		Current			Long-term
		volatility			forward
					volatility
2013:00:00
Large cap			15.8	%		18.2	%
Bond			3.4			4
International			17			24.5
Small cap			19.8			21.1
Cash			—			—


Fund index type		Current			Long-term
		volatility			forward
					volatility
2012:00:00
Large cap			18.5	%		19.8	%
Bond			3.4			4.1
International			21.5			25.2
Small cap			23.1			21.4
Cash			—			—

	•		Mortality assumption of 93.3% and 94.0% of the Annuity 2000 Mortality Table for actively sold variable annuity products for 2013 and 2012, respectively, and 50% of the 1994 MGDB Mortality Table for all other products.

	•		Lapse rates vary by contract type and duration. Spike rates could approach 40%, with an ultimate rate around 15%.

	•		Discount rates are the current month’s London Interbank Offered Rate (LIBOR) plus a company-specific spread. In 2012 and prior years, these cash flows were discounted using the U.S. Treasury rate plus a company-specific spread.

The Company has in-force fixed-indexed annuities with a GMWB as an optional rider. The GMWB has a roll-up feature. The net amount at risk is partially limited because the contract holder account value has an annual credit that is floored at zero. Since the account value cannot decrease, in contrast to a variable annuity, the difference between the withdrawal value and the account value will not diverge to the degree that is possible in a variable annuity.

	(n)	Permitted Statutory Accounting Practices
The Company is required to file annual statements with insurance regulatory authorities, which are prepared on an accounting basis prescribed or permitted by such authorities. Prescribed statutory accounting practices include state laws, regulations, and general administrative rules, as well as a variety of publications of the National Association of Insurance Commissioners (NAIC). Permitted statutory accounting practices encompass all accounting practices that are not prescribed; such practices differ from state to state, may differ from company to company within a state, and may change in the future. The Company did not have any permitted practices in effect in 2013.

	(o)	Recently Issued Accounting Pronouncements – Adopted
In July 2013, the FASB issued guidance that indefinitely defers the effective date of certain quantitative disclosure requirements for an employee benefit plan, other than those plans that are subject to the Securities and Exchange Commission’s filing requirements, that hold investments in the plan sponsor’s own nonpublic entity equity securities, including equity securities of its plan sponsor’s nonpublic affiliated entities that are within the scope of the disclosure requirements in the fair value measurement and disclosure requirements issued in 2011. This guidance is effective immediately upon issue. However, the Company does not have employee benefit plans that invest in nonpublic equity of the Company or any of its affiliates.
In July 2013, the FASB issued guidance allowing the Fed Funds Effective Swap Rate (OIS) to be used as a benchmark interest rate for hedge accounting purposes, in addition to the US Treasury rate and LIBOR. Additionally, this guidance removes a restriction that previously required similar hedges to use the same benchmark interest rate. As part of this guidance, the glossary of the Codification was updated to define the OIS rate and define that it is considered a proxy for a risk-free interest rate. This guidance is effective for hedging relationships beginning on or after July 17, 2013. The Company adopted this guidance beginning July 17, 2013. The Company has not designated new hedging relationships using OIS in 2013. However, the Company began discounting its collateralized derivatives recorded at fair value using OIS as the discount rate in 2013.
In February 2013, the FASB issued guidance requiring an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under GAAP that provide additional detail about those amounts. This guidance is effective for fiscal years beginning after December 15, 2012. This guidance was adopted January 1, 2013. The Company elected to present the required information in note 19 to the Financial Statements.

In October 2010, the FASB issued guidance that changes the accounting for costs associated with acquiring or renewing insurance contracts. Specifically, the guidance changes the definition of acquisition costs eligible for deferral. The new definition is meant to reduce diversity in practice regarding the types of expenses treated as DAC in the insurance industry. The new DAC definition states that acquisition costs include only those incremental costs that are directly related to the successful acquisition of insurance contracts. An entity may defer incremental direct costs of contract acquisition that are incurred in transactions sold by independent third parties and incremental direct costs of contract acquisition that are incurred in transactions sold by employees. Additionally, an entity may capitalize as DAC only those advertising costs meeting the capitalization criteria for direct-response advertising. All other acquisition costs are to be charged to expense as incurred. The guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2011. The Company adopted this guidance beginning January 1, 2012. In 2012, the Company capitalized $18,078 of acquisition costs compared to $20,123 that would have been capitalized if the Company’s previous policy had continued to be applied.

	(p)	Recently Issued Accounting Pronouncements – To Be Adopted
In July 2013, the FASB issued guidance about the presentation of unrecognized tax benefits. This guidance requires an unrecognized tax benefit, or a portion of an unrecognized tax benefit, be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows. To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The guidance is effective for fiscal years beginning after December 15, 2013. The Company does not expect the guidance to have a material financial impact on the Company’s Financial Statements.
In April 2013, the FASB issued guidance that requires an entity to prepare its financial statements using the liquidation basis of accounting when liquidation is imminent. Liquidation is imminent when the likelihood is remote that the entity will return from liquidation and either a plan for liquidation is approved by the person or persons with the authority to make such a plan effective and the likelihood is remote that the execution of the plan will be blocked by other parties or a plan for liquidation is being imposed by other forces (for example, involuntary bankruptcy). If a plan for liquidation was specified in the entity’s governing documents from the entity’s inception (for example, limited-life entities), the entity should apply the liquidation basis of accounting only if the approved plan for liquidation differs from the plan for liquidation that was specified at the entity’s inception. This guidance does not apply to investment companies under the Investment Company Act of 1940. The guidance is effective for annual reporting periods beginning after December 15, 2013. The Company does not expect the guidance to have a material financial impact on the Company’s Financial Statements.

In March 2013, the FASB issued guidance that applies to the release of the cumulative translation adjustment into net income when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business (other than a sale of in substance real estate or conveyance of oil and gas mineral rights) within a foreign entity. Changes are applied prospectively with early adoption permitted. The guidance is effective for fiscal years beginning after December 15, 2013. The Company does not expect the guidance to have a material financial impact on the Company’s Financial Statements.
In February 2013, the FASB issued guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements that are not included in other guidance and for which the total amount of the obligation is fixed at the reporting date. Examples of such liabilities include debt arrangements, other contractual obligations, and settled legal and judicial rulings. The guidance is effective for fiscal years beginning after December 15, 2013. The Company does not expect the guidance to have a material financial impact on the Company’s Financial Statements.
In July 2011, the FASB issued guidance that addresses how health insurers should recognize and classify, in their income statements, fees mandated by the Patient Protection and Affordable Care Act as amended by the Health Care and Education Reconciliation Act (the Acts). The Acts impose an annual fee (not tax deductible) on health insurers for each calendar year beginning on or after January 1, 2014. The liability for the fee should be estimated and recorded in full once the entity provides qualifying health insurance in the calendar year with a corresponding deferred cost that is amortized to expense using a straight-line method of allocation unless another method better allocates the fee over the calendar year that it is payable. The guidance is effective for calendar years beginning after December 31, 2014, when the fee initially becomes effective. The Company does not expect the guidance to have a material financial impact on the Company’s Financial Statements.

	(q)	Accounting Changes
On September 30, 2012, the Company applied a prospective change to its method of grouping insurance policies for measuring amortization of DAC and DSI for its variable annuity policies. This change was a change in estimate that is inseparable from the effect of a related change in accounting principle. The implementation of the new DAC and DSI groupings better reflect the way the Company examines the profitability of its variable business and results in more logical amortization rates, sensitivities, and other analyses. The implementation of this change resulted in additional income from operations before income taxes of $4,820 for the year ended December 31, 2012.
During 2012, the Company recorded a change in estimate related to the implementation of a new model for the valuation of policyholder reserves, DAC, and DSI for the Company’s fixed and fixed-indexed annuities. Reserve changes were primarily driven by more sophisticated modeling of newer product features such as lifetime income riders. In addition to DAC amortization related to these reserve changes, the Company’s DAC balances changed as a result of bringing the DAC projection model in line with the reserve model. Historically, the valuation and projection models were distinct in such cases as compression and product mapping. Now, valuation and projection are maintained within the same model, which provides greater consistency and a more refined estimate. This change in estimate resulted in a reserve increase of $1,583, and caused a reduction of DAC and DSI amortization of $76 for the year ended December 31, 2012.

	(r)	Reclassification
Certain prior year balances have been reclassified to conform to the current year presentation.

Risk_Disclosures

Risk Disclosures	12 Months Ended
	Dec. 31, 2013
Risk Disclosures	'
	(3) Risk Disclosures
	The following is a description of the most significant risks facing the Company and how the Company attempts to mitigate those risks:

		(a)	Credit Risk
	Credit risk is the risk that issuers of fixed-rate and variable-rate income securities or transactions with other parties, such as reinsurers, default on their contractual obligations, resulting in unexpected credit losses.
	The Company mitigates this risk by adhering to investment policies and limits that provide portfolio diversification on an asset class, asset quality, creditor, and geographical basis, and by complying with investment limitations governed by state insurance laws and regulations, as applicable. The Company considers all relevant objective information available in estimating the cash flows related to structured securities. The Company actively monitors and manages exposures, and determines whether any securities are impaired. The aggregate credit risk taken in the investment portfolio is influenced by management’s risk/return preferences, the economic and credit environment, and the ability to manage this risk through liability portfolio management.
	For derivative counterparties, the Company mitigates credit risk by tracking and limiting exposure to each counterparty through limits that are reported regularly and, once breached, restricts further trades; establishing relationships with counterparties rated A– and higher; and monitoring the credit default swap (CDS) of each counterparty as an early warning signal to cease trading when CDS spreads imply severe impairment in credit quality.
	The Company has executed Credit Support Annexes (CSA) with all active counterparties and requires a CSA from all new counterparties added to the counterparty pool. The CSA agreement further limits credit risk by requiring counterparties to post collateral to a segregated account to cover any counterparty exposure.

		(b)	Credit Concentration Risk
	Credit concentration risk is the risk of increased exposure to significant asset defaults (of a single security issuer or class of security issuers); economic conditions (if business is concentrated in a certain industry sector or geographic area); or adverse regulatory or court decisions (if concentrated in a single jurisdiction) affecting credit. Concentration risk exposure is monitored regularly.

	The Company’s Finance Committee, responsible for asset/liability management issues (ALM), recommends an investment policy to the Company’s Board of Directors (BOD). The investment policy and accompanying investment mandates specify asset allocation among major asset classes and the degree of asset manager flexibility for each asset class. The investment policy complies, at a minimum, with state statutes. Compliance with the policy is monitored by the Finance Committee who is responsible for implementing internal controls and procedures. Deviations from the policy are monitored and addressed. The Finance Committee and subsequently the BOD review the policy and mandates at least annually.
	To further mitigate this risk, internal concentration limits based on credit rating and sector have been established and are monitored regularly. Any ultimate obligor group exceeding these limits is placed on a restricted list to prevent further purchases, and the excess exposure may be actively sold down to comply with concentration limit guidelines. Further, the Company performs a quarterly concentration risk calculation to ensure compliance with the State of New York basket clause.

		(c)	Liquidity Risk
	Liquidity risk is the risk that unexpected timing or amounts of cash needed will require liquidation of assets in a market that will result in a realized loss or an inability to sell certain classes of assets such that an insurer will be unable to meet its obligations and contractual guarantees. Liquidity risk also includes the risk that in the event of a company liquidity crisis refinancing is only possible at higher interest rates or by liquidating assets at a discount.
	Liquidity risk can be affected by the maturity of liabilities, the presence of withdrawal penalties, the breadth of funding sources, and terms of funding sources. It can also be affected by counterparty collateral triggers as well as whether anticipated liquidity sources such as credit agreements are cancelable.
	The Company manages liquidity within four specific domains: (1) monitoring product development, product management, business operations, and the investment portfolio; (2) setting ALM strategies; (3) managing the cash requirements stemming from the Company’s derivative dynamic hedging activities; and (4) establishing liquidity facilities to provide additional liquidity. The Company has established liquidity risk limits, which are approved by the Company’s Risk Committee, and the Company monitors its liquidity risk regularly.

		(d)	Interest Rate Risk
	Interest rate risk is the risk that interest rates will change and cause a decrease in the value of an insurer’s assets relative to the value of its liabilities and/or an unfavorable change in prepayment activity resulting in compressed interest margins.

	The Company has an ALM strategy to align cash flows and duration of the investment portfolio with policyholder liability cash flows and duration. The Company further limits interest rate risk on variable annuity guarantees through interest rate hedges.

		(e)	Equity Market Risk
	Equity market risk is the risk that movements in the equity markets will cause a decrease in the value of an insurer’s assets relative to the value of its liabilities.
	The policy value of the fixed indexed annuity products is linked to equity market indices. The Company economically hedges this exposure with derivatives.
	The variable annuity products provide a minimum guaranteed level of payments irrespective of market movements. The Company has adopted an economic hedging program to manage the equity risk of these products.
	The Company monitors the economic and accounting impacts of equity stress scenarios on assets and liabilities regularly.
	Basis risk is the risk that the variable annuity hedge asset value changes unexpectedly relative to the value of the underlying separate account funds of the variable annuity contracts. Basis risk may arise from the Company’s inability to directly hedge the underlying mutual funds of the variable annuity contracts. The Company mitigates this risk through regular review and synchronization of fund mappings, product design features, and hedge design.

		(f)	Legal/Regulatory Risk
	Legal/regulatory risk is the risk that changes in the legal or regulatory environment in which the Company operates may result in reduced demand for its products or additional expenses not assumed in product pricing. Additionally, the Company is exposed to risk related to how the Company conducts itself in the market and the suitability of its product sales to contract holders.
	The Company mitigates this risk by monitoring all market-related exposure, participating in national and international discussions relating to legal, regulatory, and accounting changes that may impact the business. A formal process exists to assess the Company’s risk exposure to changes in regulation.

		(g)	Ratings Risk
	Ratings risk is the risk that rating agencies change their outlook or rating of the Company. The rating agencies generally utilize proprietary capital adequacy models in the process of establishing ratings for the Company. The Company is at risk of changes in these models and the impact that changes in the underlying business that the Company is engaged in can have on such models. To mitigate this risk, the Company maintains regular communications with the rating agencies and evaluates the impact of significant transactions on such capital adequacy models and considers the same in the design of transactions to minimize the adverse impact of this risk. Stress tests are performed regularly to assess how rating agency capital adequacy models would be impacted by severe economic events.

		(h)	Mortality Risk
	Mortality risk is the risk that life expectancy assumptions used by the Company to price its products are too high (i.e., insureds live shorter than expected lives). Conversely, longevity risk is the risk that life expectancy assumptions used by the Company to price its products are too low (i.e., insureds live longer than expected lives). The Company mitigates mortality risk primarily through reinsurance, whereby the Company cedes a significant portion of its new and existing mortality to third parties. The Company manages mortality risk through the underwriting process. The Company also manages both mortality and longevity risks by reviewing its mortality assumptions at least annually, and reviewing mortality experience periodically.

		(i)	Lapse Risk
	Lapse risk is the risk that actual lapse experience evolves differently than the assumptions used for pricing and valuation exercises leading to a significant loss in Company value and/or income.
	The Company mitigates this risk by performing sensitivity analysis at the time of pricing, ALM and regular monitoring of policyholder experience. The Company quantifies lapse risk periodically.

		(j)	Reinsurance Risk
	Reinsurance risk is the risk that reinsurance companies default on their obligation where the Company has ceded a portion of its insurance risk. The Company uses reinsurance to limit its risk exposure to certain business lines and to enable better capital management.
	The Company mitigates this risk by requiring certain counterparties to meet thresholds related to the counterparty’s credit rating, exposure, or other factors. If the thresholds are not met, the counterparties are required to establish a trust or letter of credit backed by assets meeting certain quality criteria. All arrangements are regularly monitored to determine whether trusts or letters of credit are sufficient to support the ceded liabilities and that their terms are being met. Also, the Company regularly reviews the financial standings and ratings of its reinsurance counterparties and monitors concentrations of credit risk to minimize its exposure to significant losses from reinsurer insolvencies.
	Reinsurance contracts do not relieve the Company from its obligations to policyholders. Failure of reinsurers to honor their obligations could result in losses to the Company.

Investments

Investments	12 Months Ended
Investments	Dec. 31, 2013
Investments	'
	(4) Investments

		(a)	Fixed-maturity Securities
	At December 31, the amortized cost, gross unrealized gains, gross unrealized losses, and fair values of available-for-sale securities are as shown in the following tables:


			Amortized				Gross				Gross				Fair			OTTI in
			cost				unrealized				unrealized				value			accumulated
							gains				losses							other
																		comprehensive
																		income
	2013:00:00
	Fixed-maturity securities:
	U.S. government		$	57,053				646				471				57,228			—
	States and political subdivisions			17,574				114				1,179				16,509			—
	Foreign government			2,534				44				155				2,423			—
	Public utilities			39,615				4,363				648				43,330			—
	Corporate securities			343,790				26,790				6,349				364,231			—
	Mortgage-backed securities			154,728				8,390				969				162,149			—

	Total		$	615,294				40,347				9,771				645,870			—


			Amortized				Gross				Gross				Fair			OTTI in
			cost				unrealized				unrealized				value			accumulated
							gains				losses							other
																		comprehensive
																		income
	2012:00:00
	Fixed-maturity securities:
	U.S. government		$	31,545				1,264				—				32,809			—
	States and political subdivisions			18,094				652				211				18,535			—
	Foreign government			558				65				—				623			—
	Public utilities			37,070				6,644				30				43,684			—
	Corporate securities			361,419				48,701				252				409,868			—
	Mortgage-backed securities			188,345				17,670				8				206,007			—

	Total		$	637,031				74,996				501				711,526			—


	The net unrealized gains on available-for-sale securities consist of the following at December 31:


			2013				2012				2011
	Available-for-sale:
	Fixed-maturity securities		$	30,576				74,495				65,063
	Adjustments for:
	Shadow adjustments			(14,657	)			(22,118	)			(27,407	)
	Deferred taxes			(5,572	)			(18,332	)			(13,179	)

	Net unrealized gains		$	10,347				34,045				24,477

	The amortized cost and fair value of available-for-sale fixed-maturity securities at December 31, 2013, by contractual maturity, are shown below:


			Amortized				Fair
			cost				value
	Available-for-sale:
	Due in one year or less		$	6,889				6,988
	Due after one year through five years			167,641				181,854
	Due after five years through ten years			180,453				186,781
	Due after ten years			105,583				108,098
	Mortgage-backed securities			154,728				162,149

Total available-for-sale fixed-maturity securities		$	615,294				645,870

Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. The amortized cost of fixed-maturity securities with rights to call or prepay without penalty is $190,302 as of December 31, 2013.
Proceeds from sales of fixed-maturity securities are presented in the table below:


		2013				2012				2011
Fixed-maturity securities:
Proceeds from sales		$	77,960				134,346				68,328
As of December 31, 2013 and 2012, investments with a carrying value of $1,650 and $1,668, respectively, were pledged to the New York Superintendent of Insurance, as required by statutory regulation.

The Company’s available-for-sale securities portfolio includes mortgage-backed securities. Due to the high quality of these investments and the lack of subprime loans within the securities, the Company does not have a material exposure to subprime mortgages.

	(b)	Unrealized Investment Losses
Unrealized losses on available-for-sale securities and the related fair value as of December 31 are shown below:


		12 months or less								Greater than 12 months							Total
		Fair value				Unrealized				Fair value				Unrealized			Fair value			Unrealized
		Fair value				losses				Fair value				losses			Fair value			losses
2013:00:00
Fixed-maturity securities:
U.S. government		$	38,474				471				—				—			38,474			471
States and political subdivisions			9,551				459				3,800				720			13,351			1,179
Foreign government			1,837				155				—				—			1,837			155
Public utilities			4,427				563				460				85			4,887			648
Corporate securities			91,430				5,758				4,668				591			96,098			6,349
Mortgage-backed securities			25,846				969				—				—			25,846			969

Total temporarily impaired available-for-sale securities		$	171,565				8,375				8,928				1,396			180,493			9,771

2012:00:00
Fixed-maturity securities:
States and political subdivisions		$	4,323				211				—				—			4,323			211
Public utilities			—				—				517				30			517			30
Corporate securities			11,842				76				794				176			12,636			252
Mortgage-backed securities			1,008				8				—				—			1,008			8

Total temporarily impaired available-for-sale securities		$	17,173				295				1,311				206			18,484			501

As of December 31, 2013 and 2012, there were 79 and 10 available-for-sale fixed-maturity securities that were in an unrealized loss position, respectively.
As of December 31, 2013 and 2012, of the total amount of unrealized losses, $9,524 or 97.5% and $325 or 64.9%, respectively, are related to unrealized losses on investment-grade securities.

Investment grade is defined as a security having a credit rating of Aaa, Aa, A, or Baa from Moody’s or a rating of AAA, AA, A, or BBB from S&P, or a NAIC rating of 1 or 2 if a Moody’s or S&P rating is not available. Unrealized losses on securities are principally related to changes in interest rates or changes in sector spreads from the date of purchase. As contractual payments continue to be met, management continues to expect all contractual cash flows to be received. As mentioned in note 2, the Company reviews these securities regularly to determine whether or not declines in fair value are other-than-temporary. Further, as the Company neither has an intention to sell nor does it expect to be required to sell the securities outlined above, the Company did not consider these investments to be other-than-temporarily impaired.

	(c)	OTTI Losses
The following table presents a rollforward of the Company’s cumulative credit impairments on fixed-maturity securities held at December 31:


		2013				2012
Balance as of January 1		$	—				270
Additions for credit impairments recognized on:
Securities not previously impaired			—				169
Securities that the Company intends to sell or more likely than not be required to sell before recovery (interest)			241				—
Reductions for credit impairments previously on:
Securities that matured or were sold during the period			—				(439	)

Balance as of December 31		$	241				—


	(d)	Realized Investment Gains
Gross and net realized investment gains for the respective years ended December 31 are summarized as follows:


		2013				2012				2011
Fixed-maturity securities:
Gross gains on sales		$	2,324				14,894				2,152
Gross losses on sales			(1,286	)			(223	)			(277	)
OTTI			(241	)			(169	)			(270	)
Other			32				—				—

Net realized investment gains		$	829				14,502				1,605


	(e)	Interest and Similar Income
Major categories of interest and similar income, net for the respective years ended December 31 are shown below:


		2013				2012				2011
Interest and similar income:
Fixed-maturity securities		$	29,904				31,075				32,790
Short-term securities			13				33				15
Policy loans			21				27				24
Other			33				20				6

Total			29,971				31,155				32,835
Less:
Investment expenses			307				305				251

Total interest and similar income, net		$	29,664				30,850				32,584


	(f)	Variable Interest Entities
In the normal course of business, the Company enters into relationships with various entities that are deemed to be variable interest entities (VIE). A VIE is an entity that either (1) has equity investors that lack certain essential characteristics of a controlling financial interest (including the ability to control activities of the entity, the obligation to absorb the entity’s expected losses, and the right to receive the entity’s expected residual returns) or (2) lacks sufficient equity to finance its own activities without financial support provided by other entities, which in turn would be expected to absorb at least some of the expected losses of the VIE.
The Company invests in structured securities that include VIEs. These structured securities typically invest in fixed-income investments managed by third parties and include mortgage-backed securities and collateralized mortgage obligations.
The Company has carefully analyzed the VIEs to determine whether the Company is the primary beneficiary, taking into consideration whether the Company or the Company together with its affiliates has the power to direct the activities of the VIE that most affect its economic performance and whether the Company has the right to benefits from the VIE. Based on that analysis, the Company has concluded that it is not the primary beneficiary and, as such, did not consolidate any VIEs in the Financial Statements. The structured securities are classified as fixed-maturity securities, available-for-sale on the Balance Sheets and reported at fair value.
The Company’s maximum exposure to loss from these entities is limited to their carrying value. The Company has not provided, and has no obligation to provide, material, financial, or other support that was not previously contractually required to these entities. The Company had no liabilities recorded as of December 31, 2013 or 2012, related to these entities.

Derivative_and_Hedging_Instrum

Derivative and Hedging Instruments	12 Months Ended
Derivative and Hedging Instruments	Dec. 31, 2013
Derivative and Hedging Instruments	'
	(5) Derivative and Hedging Instruments
	The Company uses derivatives as a risk management strategy to economically hedge its exposure to various market risks associated with both its products and operations. Derivative assets and liabilities are recorded at fair value in the Financial Statements using valuation techniques further discussed in note 6. None of the derivative investments held by the Company qualify as hedging instruments for accounting purposes.

		(a)	Interest Rate Swaps
	The Company utilizes interest rate swaps to economically hedge certain variable annuity guarantee benefits. The Company can receive the fixed or variable rate. The interest rate swaps are traded in 10-, 20-, and 30-year maturities. The Company will only enter into over-the-counter (OTC) interest rate swap contracts with counterparties rated A– or better. The interest rate swaps are subject to the rules of the International Swaps and Derivatives Association, Inc. and associated CSA agreements.

		(b)	Futures
	The Company utilizes futures to economically hedge fixed-indexed annuity and variable annuity guarantees. The futures contracts do not require an initial investment except for the initial margin described below and the Company is required to settle cash daily based on movements of the representative index. Therefore, no asset or liability is recorded as of December 31, 2013 and 2012.
	The Company is required to post collateral for futures contracts by the Chicago Mercantile Exchange. The Company retains ownership of the collateral, but the collateral resides in an account designated by the exchange. The collateral is subject to specific exchange rules regarding rehypothecation. Collateral posted at December 31, 2013 and 2012, had a fair value of $12,366 and $13,279, respectively, and is included in fixed-maturity securities on the Balance Sheets.

		(c)	Embedded Derivatives
	The Company issues certain variable annuity products with guaranteed minimum benefit riders, including GMWB and GMAB, which are measured at fair value separately from the host variable annuity contract, with changes in fair value reported in change in fair value of annuity embedded derivatives on the Statements of Operations. These embedded derivatives are classified within account balances and future policy benefit reserves on the Balance Sheets.
	Certain fixed-indexed annuity products and universal life policies include a market value liability option (MVLO), which is essentially an embedded derivative with equity-indexed features. This embedded derivative is reported within account balances and future policy benefit reserves on the Balance Sheets with changes in fair value reported in change in fair value of annuity embedded derivatives on the Statements of Operations.

	The following table presents the balance sheet location and the fair value of the derivatives, including embedded derivatives, as of December 31:


			Fair value
	Derivative instruments, net		2013				2012
	GMWB		$	9,084				(52,138	)
	GMAB			(2,498	)			(14,527	)
	MVLO			(29,226	)			(28,960	)
	Interest rate swaps			(67,765	)			(3,271	)

	Total derivative instruments, net		$	(90,405	)			(98,896	)


	Location in balance sheets
	Derivatives		$	5,508				2,159
	Account balances and future policy benefit reserves			(22,640	)			(95,625	)
	Other derivative liabilities			(73,273	)			(5,430	)

	Total derivative instruments, net		$	(90,405	)			(98,896	)

	The following table presents the gains or losses recognized in income on the various derivative instruments:


	Derivative				Amount of gains (losses) on derivatives
	instruments,				recognized for the years ended December 31
	net		Location in statements of operations		2013				2012				2011
	GMWB		Change in fair value of annuity embedded derivatives		$	61,222				7,103				(54,353	)
	GMAB		Change in fair value of annuity embedded derivatives			11,899				(290	)			(11,781	)
	MVLO		Change in fair value of annuity embedded derivatives			(1,575	)			(9,286	)			3,778

			Total change in fair value of annuity embedded derivatives			71,546				(2,473	)			(62,356	)
	MVLO		Policy fees			1,061				301				(4,379	)
	MVLO		Policyholder benefits			248				127				(276	)
	Interest rate swaps		Change in fair value of assets and liabilities			(58,289	)			110				—
	Futures		Change in fair value of assets and liabilities			(20,684	)			(14,786	)			(8,116	)

			Total derivative loss		$	(6,118	)			(16,721	)			(75,127	)


		(d)	Offsetting Assets and Liabilities
	Certain financial instruments and derivative instruments are eligible for offset in the Balance Sheets under GAAP. The Company’s derivative instruments are subject to master netting arrangements and collateral arrangements. A master netting arrangement with a counterparty creates a right of offset for amounts due to and from that same counterparty that is enforceable in the event of a default or bankruptcy. The Company’s policy is to recognize amounts subject to master netting arrangements on a gross basis on the Balance Sheets.
	The following tables present additional information about derivative assets and liabilities subject to an enforceable master netting arrangement as of the dates indicated:


			December 31, 2013
															Gross amounts not
															offset in the balance sheet
			Gross				Gross				Net amounts				Financial				Collateral			Net
			amounts				amounts				presented				instruments (1)				pledged/			amounts
recognized			offset in the				in the								received
			balance sheet				balance sheet
Derivative assets			$	5,508				—				5,508				(5,508	)			—			—
Derivative liabilities				(73,273	)			—				(73,273	)			5,508				66,853			(912	)

Net derivatives		$	(67,765	)			—				(67,765	)			—				66,853			(912	)


		31-Dec-12
														Gross amounts not
														offset in the balance sheet
		Gross				Gross				Net amounts				Financial				Collateral			Net
		amounts				amounts				presented				instruments (1)				pledged/			amounts
		recognized				offset in the				in the								received
						balance sheet				balance sheet
Derivative assets		$	2,159				—				2,159				(713	)			(1,441	)		5
Derivative liabilities			(5,430	)			—				(5,430	)			713				1,525			(3,192	)

Net derivatives		$	(3,271	)			—				(3,271	)			—				84			(3,187	)


	(1)	Represents the amount of assets or liabilities that could be offset by liabilities or assets with the same counterparty under master netting or similar arrangements that management elects not to offset on the Balance Sheets.

Fair_Value_Measurements

Fair Value Measurements	12 Months Ended
Fair Value Measurements	Dec. 31, 2013
Fair Value Measurements	'
	-6	Fair Value Measurements

	The Fair Value Measurements and Disclosures Topic of the Codification establishes a fair value hierarchy that prioritizes the inputs used in the valuation techniques 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 at the measurement date

			Level 2		–		Valuations derived from techniques that utilize observable inputs, other than quoted prices included in Level 1, which are observable for the asset or liability either directly or indirectly, such as:


		(a)	Quoted prices for similar assets or liabilities in active markets


		(b)	Quoted prices for identical or similar assets or liabilities in markets that are not active


		(c)	Inputs other than quoted prices that are observable


		(d)	Inputs that are derived principally from or corroborated by observable market data by correlation or other means



			Level 3		–		Valuations derived from techniques in which the significant inputs are unobservable. Level 3 fair values reflect the Company’s own assumptions about the assumptions that market participants would use in pricing the asset or liability (including assumptions about risk).

	The Company has analyzed the valuation techniques and related inputs, evaluated its assets and liabilities reported at fair value, and determined an appropriate fair value hierarchy level based upon trading activity and the observability of market inputs. Based on the results of this evaluation and investment class analysis, each valuation was classified into Level 1, 2, or 3.



	The following tables present the assets and liabilities measured at fair value on a recurring basis and their corresponding level in the fair value hierarchy at December 31:



			Total				Level 1			Level 2				Level 3
	2013:00:00
	Assets accounted for at fair value:
	Fixed-maturity securities:
	U.S. government		$	57,228				57,228			—				—
	States and political subdivisions			16,509				—			16,509				—
	Foreign government			2,423				—			2,423				—
	Public utilities			43,330				—			43,330				—
	Corporate securities			364,231				—			363,166				1,065
	Mortgage-backed securities			162,149				—			162,149				—
	Derivative asset			5,508				—			5,508				—
	Separate account assets			1,986,039				1,986,039			—				—

	Total assets accounted for at fair value		$	2,637,417				2,043,267			593,085				1,065

	Liabilities accounted for at fair value:
	Derivative liability		$	73,273				—			73,273				—
	Separate account liabilities			1,986,039				1,986,039			—				—
	Annuity embedded derivative liabilities (1)			22,640				—			—				22,640

	Total liabilities accounted for at fair value		$	2,081,952				1,986,039			73,273				22,640




			Total				Level 1			Level 2				Level 3
	2012:00:00
	Assets accounted for at fair value:
	Fixed-maturity securities:
U.S. government		$	32,809				32,809			—				—
States and political subdivisions			18,535				—			18,535				—
Foreign government			623				—			623				—
Public utilities			43,684				—			43,684				—
Corporate securities			409,868				—			408,766				1,102
Mortgage-backed securities			206,007				—			206,007				—
Derivative asset			2,159				—			2,159				—
Separate account assets			1,577,274				1,577,274			—				—

Total assets accounted for at fair value		$	2,290,959				1,610,083			679,774				1,102

Liabilities accounted for at fair value:
Derivative liability		$	5,430				—			5,430				—
Separate account liabilities			1,577,274				1,577,274			—				—
Annuity embedded derivative liabilities (1)			95,625				—			—				95,625

Total liabilities accounted for at fair value		$	1,678,329				1,577,274			5,430				95,625



(1)	Annuity embedded derivative liabilities are reported in account balances and future policy benefit reserves on the Balance Sheets.

The following is a discussion of the methodologies used to determine fair values for the assets and liabilities listed in the above table. These fair values represent an exit price (i.e., what a buyer in the marketplace would pay for an asset in a current sale or charge to transfer a liability).


	(a)	Valuation of Fixed-maturity Securities

The fair value of fixed-maturity securities is based on quoted market prices in active markets when available. Based on the market data, the securities are categorized into asset class, and based on the asset class of the security, appropriate pricing applications, models and related methodology, and standard inputs are utilized to determine what a buyer in the marketplace would pay for the security in a current sale. When quoted prices are not readily available or in an inactive market, standard inputs used in the valuation models, listed in approximate order of priority, include, but are not limited to, benchmark yields, reported trades, municipal securities rulemaking board (MSRB) reported trades, nationally recognized municipal securities information repository (NRMSIR) material event notices, broker/dealer quotes, issuer spreads, two-sided markets, benchmark securities, bids, offers, reference data, and industry and economic events. In certain cases, including private placement securities as well as certain difficult-to-price securities, internal pricing models may be used that are based on market proxies.

Generally, Treasury securities and exchange-traded stocks are included in Level 1. Most bonds for which prices are provided by third-party pricing sources are included in Level 2 because the inputs used are market observable. Bonds for which prices were obtained from broker quotes and private placement securities that are internally priced are included in Level 3.



The Company is responsible for establishing and maintaining an adequate internal control structure to prevent or detect material misstatements related to fair value measurements and disclosures. This responsibility is especially important when using third parties to provide valuation services.

The Company’s control framework around third-party valuations begins with obtaining an understanding of the pricing vendor’s methodologies. A Pricing Committee is in place that meets quarterly to establish and review a pricing policy, which includes approving any changes to pricing sources, assessing reasonableness of pricing services and addressing any ad hoc valuation issues that arise. The pricing methodologies used by the service providers and internal control reports provided by the service providers are reviewed by management.



In addition to monitoring the third-party vendor’s policies, the Company is also responsible for monitoring the valuation results. Controls are in place to monitor the reasonableness of the valuations received. These controls include price-analytic reports that monitor significant fluctuations in price as well as an IPV process by which the Company obtains prices from vendors other than the primary source and compares them for reasonableness. Results of the independent price verification are also reviewed by the Pricing Committee.

There are limited instances in which the primary third-party vendor is not used to obtain prices for fixed-maturity securities. These instances include private placement securities and certain other immaterial portfolios priced by a secondary external vendor.

At December 31, 2013 and 2012, private placement securities of $1,065 and $1,102, respectively, were included in Level 3. Internal pricing models based on market proxy securities, and U.S. Treasury rates, which are monitored monthly by the investment manager for reasonableness, are used to value these holdings. This includes ensuring there are no significant credit events impacting the proxy security and that the spreads used are still reasonable under the circumstances.


	(b)	Valuation of Derivative Assets and Liabilities

The fair value of the interest rate swaps is derived using a third-party vendor software program and deemed by management to be reasonable. Interest rate swaps are included in Level 2 because the valuation uses market observable inputs.


	(c)	Valuation of Separate Account Assets and Liabilities

Separate account assets are carried at fair value, which is based on the fair value of the underlying assets. Funds in the separate accounts are primarily invested in mutual funds with the following investment types: bond; domestic equity; international equity; or specialty. The separate account funds also hold certain money market funds. Mutual fund investments are generally included in Level 1. The remaining investments are categorized similar to the investments held by the Company in the general account (e.g., if the separate account invested in corporate bonds or otherfixed-maturity securities, that portion could be considered a Level 2 or Level 3). In accordance with the Financial Services – Insurance Topic of the Codification, the fair value of separate account liabilities is set to equal the fair value of separate account assets.


	(d)	Valuation of Embedded Derivatives

Embedded derivatives principally include the equity-indexed features contained in fixed-indexed annuity products and certain variable annuity riders. Embedded derivatives are recorded in the Financial Statements at fair value with changes in fair value adjusted through net income (loss).

Fair values of the embedded derivative liabilities are calculated based on internally developed models because active, observable markets do not exist for these liabilities. Fair value is derived from techniques in which one or more significant inputs are unobservable and are included in Level 3. These fair values represent the Company’s best estimate of an amount that could be realized in a current market exchange absent actual market exchanges.



The fair value of the embedded derivative contained in the fixed-indexed annuity products is the sum of the current year’s option value projected stochastically, the projection of future index growth at the option budget, and the historical interest/equity-indexed credits. The valuation of the embedded derivative includes an adjustment for the Company’s own credit standing and a risk margin for noncapital market inputs. The Company’s own credit adjustment is determined by taking into consideration publicly available information on industry default risk with considerations for the Company’s own credit profile. Risk margin is incorporated into the valuation model to capture the noncapital market risks of the instrument, which represent the additional compensation a market participant would require to assume the risks related to the uncertainties of certain actuarial assumptions including surrenders, annuitization, and future equity index caps or participation rates. Market conditions including, but not limited to, changes in interest rates, equity indices, market volatility, changes in the Company’s own credit standing, and variations in actuarial assumptions regarding policyholder behavior and risk margin related to noncapital market inputs may result in significant fluctuations in the fair value of these embedded derivatives that could materially affect net income (loss).

The Company issues certain variable annuity products with guaranteed minimum benefit riders, including GMWB and GMAB riders. GMWB and GMAB riders are embedded derivatives, which are measured at fair value separately from the host variable annuity contract with changes in fair value reported in change in fair value of annuity embedded derivatives on the Statements of Operations. These embedded derivatives are reported within account balances and future policy benefit reserves on the Balance Sheets. The fair value for these riders is estimated using the present value of future benefits minus the present value of future fees using actuarial and capital market assumptions related to the projected cash flows over the expected lives of the contracts. A risk neutral valuation methodology is used under which the cash flows from the riders are projected under multiple capital market scenarios using observable LIBOR. These cash flows are then discounted using the current month’s LIBOR plus a company-specific spread. In 2012 and prior years, these cash flows were discounted using the U.S. Treasury rate plus a company-specific spread. The valuation of these riders includes an adjustment for the Company’s own credit standing and a risk margin for noncapital market inputs. The Company’s own credit adjustment is determined taking into consideration publicly available information relating to the Company’s claims paying ability. Risk margin is established to capture the noncapital market risks of the instrument, which represent the additional compensation a market participant would require to assume the risks related to the uncertainties of certain actuarial assumptions including surrenders, annuitization, and premium persistency. The establishment of the risk margin requires the use of significant management judgment. These riders may be more costly than expected in volatile or declining equity markets. Market conditions including, but not limited to, changes in interest rates, equity indices, market volatility, changes in the Company’s own credit standing and variations in actuarial assumptions regarding policyholder behavior, and risk margins related to noncapital market inputs may result in significant fluctuations in the fair value of the riders that could materially affect net income (loss).


	(e)	Level 3 Rollforward

The following table provides a reconciliation of the beginning and ending balances for the Company’s Level 3 assets and liabilities measured at fair value on a recurring basis:



		Beginning				Net			Other				Purchases			Sales and		Transfer in		Ending			Realized
		balance				Income			comprehensive				and			settlements		and/or on		balance			gains
									(loss) income				issuances					Level 3, net					(losses)
																							included in
																							net income
																							(loss)
																							related to
																							financial
																							instruments
																							still held
																							at December 31
2013:00:00
Fixed-maturity securities:
Corporate securities		$	1,102				—			(37	)			—			—		—		1,065			—

Total fixed- maturity securities		$	1,102				—			(37	)			—			—		—		1,065			—

Annuity embedded derivative liabilities		$	(95,625	)			129,069			—				(58,326	)		2,242		—		(22,640	)		70,743
2012:00:00
Fixed-maturity securities:
Corporate securities		$	1,030				—			72				—			—		—		1,102			—

Total fixed- maturity securities		$	1,030				—			72				—			—		—		1,102			—

Annuity embedded derivative liabilities		$	(94,315	)			30,717			—				(34,598	)		2,571		—		(95,625	)		(3,881	)


	(f)	Transfers

The Company reviews its fair value hierarchy classifications annually. This review could reveal that previously observable inputs for specific assets or liabilities are no longer available or reliable. For example, the market for a Level 1 asset becomes inactive. In this case, the Company may need to adopt a valuation technique that relies on observable or unobservable components causing the asset to be transferred to Level 2 or Level 3. Alternatively, if the market for a Level 3 asset or liability becomes active, the Company will report a transfer out of Level 3. Transfers in and/or out of Level 1, 2, and 3 are reported as of the beginning of the period in which the change occurs.

There were no transfers of securities between Level 1 and Level 2 for the years ended December 31, 2013 and 2012. Additionally, there were no net transfers in or out of Level 3 for the years ended December 31, 2013 and 2012.


	(g)	Assets and Liabilities Measured at Fair Value Using Significant Unobservable Inputs

The following table provides a summary of the significant unobservable inputs used in the fair value measurements developed by the Company or reasonably available to the Company of Level 3 assets and liabilities on a recurring basis at December 31:



		Fair value				Valuation technique			Unobservable		Range
									input		(weighted
											average)
2013:00:00
Fixed-maturity securities:
Available-for-sale:
Corporate securities		$	1,065				Matrix pricing		Option			250	(250)
									adjusted
									spread*
Annuity and life embedded derivative liabilities:
MVLO			(29,226	)			Income approach		Annuitizations			0–25%
									Surrenders			0–25%
									Mortality **			0–100%
									Withdrawal
									Benefit
									Election			0–50%

GMWB and GMAB			6,586				Income approach		Surrenders			0.5–35%
									Mortality **			0–100%


*	No range is applicable due to only one security within classification or the same assumption used on all securities.
**	Mortality assumptions are derived by applying management determined factors to the Annuity 2000 Mortality Table for MVLO and actively issued GMWB and GMAB and the 1994 MGDB Mortality Table for all other GMWB and GMAB.


	(h)	Sensitivity of Fair Value Measurements to Changes in Unobservable Inputs

Fixed-maturity securities matrix pricing: The primary unobservable input used in the matrix pricing model is a benchmark security option adjusted spread (OAS), which is applied to an OAS ratio. A significant yield increase of the benchmark security OAS in isolation could result in a decreased fair value, while a significant yield decrease in OAS could result in an increased fair value.

Annuity and life embedded derivative liabilities: A significant increase (decrease) in the utilization of annuitization benefits could result in a higher (lower) fair value. A significant decrease (increase) in mortality rates, surrender rates, or utilization of lifetime income benefits could result in a higher (lower) fair value.


	(i)	Nonrecurring Fair Value Measurements

Occasionally, certain assets and liabilities are measured at fair value on a nonrecurring basis (e.g., impaired assets). At December 31, 2013 and 2012, there were no assets or liabilities reported at fair value on a nonrecurring basis.


	(j)	Fair Value of Financial Assets and Liabilities

The following table presents the carrying amounts and fair values of financial assets and liabilities at December 31:



		2013
		Carrying				Fair value
		amount				Level 1			Level 2				Level 3			Total
Financial assets:
Policy loans		$	263				—			263				—			263
Financial liabilities:
Investment contracts		$	558,261				—			—				558,633			558,633

		2012
		Carrying				Fair value
		amount				Level 1			Level 2				Level 3			Total
Financial assets:
Policy loans		$	261				—			261				—			261
Financial liabilities:
Investment contracts		$	675,759				—			—				676,055			676,055

Policy loans, which are supported by the underlying cash value of the policies, are carried at unpaid principal balances, which approximate fair value. Therefore, fair value is classified as Level 2.

Investment contracts include certain reserves related to deferred annuity products. These reserves are included in account balances and future policy benefit reserves on the Balance Sheets. The fair values of investment contracts, which include deferred annuities and other annuities without significant mortality risk, are determined by testing amounts payable on demand against discounted cash flows using market interest rates commensurate with the risks involved, including consideration of the Company’s own credit standing and a risk margin for noncapital market inputs.

Changes in market conditions subsequent to year-end may cause fair values calculated subsequent to year-end to differ from the amounts presented herein.

Financing_Receivables

Financing Receivables	12 Months Ended
Financing Receivables	Dec. 31, 2013
Financing Receivables	'
	-7	Financing Receivables

	The Company’s financing receivables comprise nontrade receivables. Nontrade receivables are amounts for policy or contract premiums due from the agents and broker-dealers, or amounts due from reinsurers. The nontrade receivables are evaluated on a collective basis for impairment. For additional information, see note 2 for nontrade receivables.



	Rollforward of Allowance for Credit Losses

	The allowance for credit losses and recorded investment in financing receivables as of December 31 are shown below:



			Nontrade
			receivables
	2013:00:00
	Allowance for credit losses:
	Beginning balance		$	15
	Provision			3

	Ending balance			18

	Ending balance collectively evaluated for impairment		$	18

	Financing receivables:
	Ending balance		$	141

	Ending balance collectively evaluated for impairment		$	141


			Nontrade
			receivables
	2012:00:00
	Allowance for credit losses:
	Beginning balance		$	40
	Provision			(25	)

	Ending balance			15

	Ending balance collectively evaluated for impairment		$	15

	Financing receivables:
	Ending balance		$	123

	Ending balance collectively evaluated for impairment		$	123




	Credit Quality Indicators

	The Company analyzes certain financing receivables for credit risk by using specific credit quality indicators.

	The Company’s nontrade receivables are analyzed for credit risk based upon the customer classification of agent or reinsurer. The nontrade receivable and allowance for credit losses by customer classification as of December 31 are shown below:



			2013											2012
			Agent				Reinsurer			Total				Agent				Reinsurer			Total
	Nontrade receivables		$	18				123			141				15				108			123
	Allowance for credit losses			(18	)			—			(18	)			(15	)			—			(15	)

	Net nontrade receivable		$	—				123			123				—				108			108


Past-due Aging Analysis

Aging analysis of past-due financing receivables as of December 31 is shown below:



		31–60				61–90			Greater than				Total				Current			Total
		past due				past due			90 past due				past due				Current			Total
2013:00:00
Nontrade receivables		$	36				1			18				55				86			141

		31–60				61–90			Greater than				Total				Current			Total
		past due				past due			90 past due				past due				Current			Total
2012:00:00
Nontrade receivables		$	41				1			37				79				44			123

As of December 31, 2013, the Company’s financing receivables do not include any balances, which are on a nonaccrual status, classified as a troubled debt restructuring, or impaired without a corresponding allowance for credit loss.

Deferred_Acquisition_Costs

Deferred Acquisition Costs	12 Months Ended
Deferred Acquisition Costs	Dec. 31, 2013
Deferred Acquisition Costs	'
	(8) Deferred Acquisition Costs
	DAC at December 31, and the changes in the balance for the years then ended, are as follows:


			2013			2012			2011
	Balance, beginning of year		$	92,245			91,187			61,106
	Capitalization (1)			17,321			18,078			22,614
	Interest			5,011			5,654			4,019
	Amortization			(16,169	)		(28,163	)		12,792
	Change in shadow DAC			5,594			5,489			(9,344	)

	Balance, end of year		$	104,002			92,245			91,187


		-1	Reflects prospective adoption, in 2012, of new acquisition cost guidance. See note 2 for adoption impact.
	The change in shadow DAC balances are impacted by movements in unrealized gains and losses as a result of market conditions. The negative DAC amortization in 2011 is primarily due to an increase in variable annuity guarantee reserves, as a result of the decrease in interest rates.
	The Company reviews its best-estimate assumptions each year and records “unlocking” as appropriate. These reviews are based on recent changes in the organization and businesses of the Company and actual and expected performance of in-force policies. The reviews include all assumptions, including mortality, lapses, expenses, and separate account returns. The revised best-estimate assumptions are applied to the current in-force policies to project future gross profits.

	The pretax impact on the Company’s assets and liabilities as a result of the unlocking during 2013, 2012, and 2011 is as follows:


			2013			2012			2011
	Assets:
	DAC		$	(1,920	)		(1,743	)		2,998
	DSI			(547	)		(565	)		901

	Total asset (decrease) increase			(2,467	)		(2,308	)		3,899

	Liabilities:
	Account balances and future policy benefit reserves			(4,669	)		3,354			7,105
	Unearned premiums			—			—			(1	)

	Total liabilities (decrease) increase			(4,669	)		3,354			7,104

	Net increase (decrease)			2,202			(5,662	)		(3,205	)
	Deferred income tax benefit			771			(1,982	)		(1,122	)

	Net increase (decrease)		$	1,431			(3,680	)		(2,083	)

Deferred_Sales_Inducements

Deferred Sales Inducements	12 Months Ended
Deferred Sales Inducements	Dec. 31, 2013
Deferred Sales Inducements	'
	(9) Deferred Sales Inducements
	DSI at December 31, and the changes in the balance for years then ended, are as follows:


		2013			2012			2011
	Balance, beginning of year	$	18,745			22,756			17,302
	Capitalization		1,842			1,736			2,746
	Interest		987			1,262			990
	Amortization		(5,171	)		(6,664	)		3,953
	Change in shadow DSI		1,942			(345	)		(2,235	)

	Balance, end of year	$	18,345			18,745			22,756

	The change in shadow DSI balances are impacted by movements in unrealized gains and losses as a result of market conditions. The negative DSI amortization in 2011 is primarily due to an increase in variable annuity guarantee reserves, as a result of the decrease in interest rates.

Separate_Accounts_and_Annuity_

Separate Accounts and Annuity Product Guarantees	12 Months Ended
Separate Accounts and Annuity Product Guarantees	Dec. 31, 2013
Separate Accounts and Annuity Product Guarantees	'
	(10) Separate Accounts and Annuity Product Guarantees
	Guaranteed minimums for the respective years ended December 31 are summarized as follows (note that the amounts listed are not mutually exclusive, as many products contain multiple guarantees):


			2013									2012
			Account			Net amount			Weighted			Account			Net amount			Weighted
			value			at risk			age (years)			value			at risk			age (years)
	GMDB:
	Return of premium		$	1,302,899			1,179			62.2			1,012,413			2,046			62
	Ratchet and return of premium			625,593			4,198			64.7			517,970			15,248			65.1
	Reset			109,406			616			76.1			104,916			1,257			76.1
	Earnings protection rider			—			—			—			—			—			—

	Total		$	2,037,898			5,993						1,635,299			18,551

	GMIB:
	Return of premium		$	11,388			134			66.2			11,071			200			66.3
	Ratchet and rollup			192,236			20,017			63.5			181,744			32,014			63.9

	Total		$	203,624			20,151						192,815			32,214

	GMAB:
	Five years		$	32,307			13			66.5			34,025			225			65.3
	Target date retirement – 7 year			58,335			155			61.7			54,809			563			60.8
	Target date retirement – 10 year			23,064			29			61.5			21,273			540			60.2
	Target date with management levers			325,145			611			61.2			221,884			606			60.3

	Total		$	438,851			808						331,991			1,934

	GMWB:
	No living benefit		$	47,399			—			67.3			30,352			191			67.5
	Life benefit with optional reset			100,047			3,014			69.1			98,376			6,709			68.4
	Life benefit with 8% rollup			36,826			2,348			67.6			33,956			2,955			66.6
	Life benefit with management levers			1,020,428			45,777			59.6			757,158			46,363			59.3

	Total		$	1,204,700			51,139						919,842			56,218

	The net amount at risk has decreased in 2013 due to an increase in market performance, which has caused decreases in certain guaranteed benefits. A portion of the reduction in GMAB net amount at risk is due to these benefits being paid in 2013. Account values have increased due to the growth in new business. Weighted age for GMAB and GMWB as of December 31, 2012 were adjusted to be consistent with the current year presentation.

	At December 31, variable annuity account balances were invested in separate account funds with the following investment objectives. Balances are presented at fair value:


	Investment type		2013			2012
	Mutual funds:
	Bond		$	272,340			271,711
	Domestic equity			1,020,867			741,392
	International equity			92,175			79,254
	Specialty			554,262			434,929

	Total mutual funds			1,939,644			1,527,286
	Money market funds			45,515			49,282
	Other			880			706

	Total		$	1,986,039			1,577,274

	The following table summarizes the liabilities for variable contract guarantees that are reflected in the general account and shown in account balances and future policy benefit reserves on the Balance Sheets:


			GMDB			GMIB			GMAB			GMWB			Totals
	Balance as of December 31, 2011		$	863			4,075			14,971			59,242			79,151
	Incurred guaranteed benefits			268			(317	)		290			(7,104	)		(6,863	)
	Paid guaranteed benefits			(311	)		—			(734	)		—			(1,045	)

Balance as of December 31, 2012			820			3,758			14,527			52,138			71,243
Incurred guaranteed benefits			531			(791	)		(11,900	)		(61,222	)		(73,382	)
Paid guaranteed benefits			(237	)		—			(129	)		—			(366	)

Balance as of December 31, 2013		$	1,114			2,967			2,498			(9,084	)		(2,505	)

Accident_and_Health_Claim_Rese

Accident and Health Claim Reserves	12 Months Ended
Accident and Health Claim Reserves	Dec. 31, 2013
Accident and Health Claim Reserves	'
	(11) Accident and Health Claim Reserves
	Accident and health claim reserves are based on estimates that are subject to uncertainty. Uncertainty regarding reserves of a given accident year is gradually reduced as new information emerges each succeeding year, thereby allowing more reliable reevaluations of such reserves. While management believes that reserves as of December 31, 2013, are appropriate, uncertainties in the reserving process could cause such reserves to develop favorably or unfavorably in the near term as new or additional information emerges. Any adjustments to reserves are reflected in the operating results of the periods in which they are made. Movements in reserves could significantly impact the Company’s future reported earnings.

	Activity in the accident and health claim reserves is summarized as follows:


		2013		2012		2011
	Balance at January 1, net of reinsurance recoverable of $200, $256, and $277, respectively	$	2,229		2,514		2,150
	Incurred related to:
	Current year		868		28		472
	Prior years		564		153		305

	Total incurred		1,432		181		777

	Paid related to:
	Current year		77		14		95
	Prior years		2,552		452		318

	Total paid		2,629		466		413

	Balance at December 31, net of reinsurance recoverable of $264, $200, and $256, respectively	$	1,032		2,229		2,514

	Prior year incurreds for 2013 and 2012 reflect unfavorable claim development with the group marketing line of business. Incurreds for 2011 reflect unanticipated claim development with the group marketing and LTC lines of business. The increase in claims paid related to prior years in 2013 is due to a payment of $1,724 related to Allianz Life recapturing a block of business that the Company had previously assumed.

Reinsurance

Reinsurance	12 Months Ended
Reinsurance	Dec. 31, 2013
Reinsurance	'
	(12) Reinsurance
	The Company primarily enters into reinsurance agreements to manage risk resulting from its life, annuity and accident and health businesses, as well as businesses the Company has chosen to exit.
	In the normal course of business, the Company seeks to limit its exposure to loss on any single insured and to recover a portion of benefits paid by ceding risks under excess coverage and coinsurance contracts. The Company generally retained between $50 and $1,500 coverage per individual life depending on the type of policy for the years ended December 31, 2013 and 2012.
	On LTC business, the Company retains 90% of Limited Benefit Plans, and 90% on claims up through year eight and 20% on claims years nine and beyond for Lifetime Benefit Plans.
	The Company monitors the financial exposure to the reinsurers, as well as evaluates the financial strength of the reinsurers on an ongoing basis.

	The following table shows the net exposure to reinsurance receivables and recoverable at December 31:


		2013			2012
	Reinsurance receivables	$	126			123
	Reinsurance recoverable		2,501			2,214
	Reinsurance payables		(64	)		(60	)

	Net reinsurance exposure	$	2,563			2,277

Income_Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2013
Income Taxes	'
	(13) Income Taxes

		(a)	Income Tax (Benefit) Expense
	Total income tax (benefit) expense for the years ended December 31 is as follows:


			2013			2012			2011
	Income tax expense (benefit) attributable to operations:
	Current tax expense (benefit)		$	2,495			17,206			(3,723	)
	Deferred tax expense (benefit)			1,930			(13,885	)		(6,903	)

	Total income tax expense (benefit) attributable to operations			4,425			3,321			(10,626	)
	Income tax effect on equity:
	Attributable to unrealized gains for the year			(12,760	)		5,152			5,779

	Total income tax effect on equity		$	(8,335	)		8,473			(4,847	)


		(b)	Components of Income Tax Expense (Benefit)
	Income tax expense (benefit) computed at the statutory rate of 35% varies from income tax (benefit) expense reported on the Statements of Operations for the respective years ended December 31 as follows:


			2013			2012			2011
	Income tax expense (benefit) computed at the statutory rate		$	5,916			4,349			(9,061	)
	Dividends-received deductions and tax-exempt interest			(1,603	)		(1,035	)		(1,238	)
	Other			112			7			(327	)

	Income tax expense (benefit) as reported		$	4,425			3,321			(10,626	)


		(c)	Components of Deferred Tax Assets and Liabilities on the Balance Sheet
	Tax effects of temporary differences giving rise to the significant components of the net deferred tax asset (liability), which is included in other assets and other liabilities, respectively, on the Balance Sheets, at December 31 are as follows:


			2013			2012
	Deferred tax assets:
	Future benefit reserves		$	27,266			50,315
	Expense accruals			162			256
	Other-than-temporarily impaired assets			84			—
	Investment income			23,577			332

	Total deferred tax assets			51,089			50,903

	Deferred tax liabilities:
	Deferred acquisition costs			(31,506	)		(26,792	)
	Due and deferred premium			(16	)		(3	)
	Net unrealized gains on investments			(10,702	)		(26,073	)

	Total deferred tax liabilities			(42,224	)		(52,868	)

	Net deferred tax assets (liabilities)		$	8,865			(1,965	)

	Although realization is not assured, the Company believes it is not necessary to establish a valuation allowance for ordinary deferred tax assets, as it is more likely than not the deferred tax assets will be realized principally through future reversals of existing ordinary taxable temporary differences and future ordinary taxable income. For deferred tax assets that are capital in nature, considering all objective evidence and the available tax planning strategy, it is more likely than not the deferred tax assets that are capital in nature will be realized and no valuation allowance is required. The amount of the ordinary and capital deferred tax assets considered realizable could be reduced in the near term if estimates of future reversals of existing taxable temporary differences and future ordinary and capital taxable income are reduced.

	Income taxes paid (received) by the Company were $17,449, $(6,606), and $1,289 in 2013, 2012, and 2011, respectively. At December 31, 2013, the Company had a tax payable from AZOA of $2,210 reported in other liabilities and at December 31, 2012 had a tax receivable of $(17,165) reported in other assets on the Balance Sheets.
	The Company’s federal income tax return is consolidated with AZOA. The Company is no longer subject to U.S. federal, state, and local, or non-U.S. income tax examinations by tax authorities for years prior to 2007. The IRS recently conducted an examination of the consolidated returns filed by AZOA for the 2008 and 2009 tax years. The examination report was approved by the Joint Committee on Taxation in the fourth quarter of 2013, thus the examination has now concluded. There were no adjustments as a result of this examination that materially affected the Company. AZOA has not received notice from the IRS of its intent to examine any subsequent tax periods.
	In accordance with the Income Taxes Topic of the Codification, the Company recognizes liabilities for certain unrecognized tax benefits. The Company had no unrecognized tax benefits as of December 31, 2013 and 2012. The Company does not expect any significant changes related to unrecognized tax benefits during the next 12 months.
	The Company recognizes interest and penalties accrued related to unrecognized tax benefits in federal income tax expense. During the years ended December 31, 2013, 2012, and 2011, the Company did not recognize any expense related to interest and penalties. The Company accrued $0 for the payment of interest and penalties at December 31, 2013 and 2012, respectively.

Relatedparty_Transactions

Related-party Transactions	12 Months Ended
	Dec. 31, 2013
Related-party Transactions	'
	(14) Related-party Transactions

		(a)	Real Estate
	The Company subleases office space from Fireman’s Fund Insurance Company (an affiliate). In connection with this agreement, the Company incurred rent expense of $29, $26, and $26 in 2013, 2012, and 2011, respectively, which is included in general and administrative expenses on the Statements of Operations.

		(b)	Service Fees
	The Company has incurred fees for certain administrative services provided by Allianz Life of $6,454, $6,799, and $7,735 in 2013, 2012, and 2011, respectively. The Company’s liability for these fees was $939 and $511 as of December 31, 2013 and 2012, respectively, and is included in other liabilities on the Balance Sheets.
	The Company has incurred fees for certain investment advisory services provided by affiliated companies of $199, $184, and $181 in 2013, 2012, and 2011, respectively. The Company’s liability for these charges was $15 and $15 as of December 31, 2013 and 2012, respectively, and is included in other liabilities on the Balance Sheets.

	The Company has agreements with its affiliates Pacific Investment Management Company (PIMCO), Oppenheimer Capital LLC (OpCap), and Allianz Global Distributors, LLC (AGID), and with certain other related parties whereby (1) specific investment options managed by PIMCO and OpCap are made available through the Company’s separate accounts to holders of the Company’s variable annuity products, (2) the Company receives compensation for providing administrative and recordkeeping services relating to the investment options managed by PIMCO and OpCap, and (3) the Company compensates AGID for providing services in connection with the distribution of variable products that offer investment options managed by PIMCO. The agreement with AGID was terminated effective December 31, 2010. Income recognized by the Company from these affiliates for distribution and in-force related costs as a result of providing investment options to the contract holders was $1,109, $957, and $736 during 2013, 2012, and 2011, respectively, which is included in other revenue on the Statements of Operations. At December 31, 2013 and 2012, $192 and $174, respectively, was included for these fees in receivables on the Balance Sheets.

		(c)	Capital Contributions
	The Company received cash capital contributions of $20,000 from Allianz Life in both 2012 and 2011.

Employee_Benefit_Plans

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Dec. 31, 2013
Employee Benefit Plans	'
	(15) Employee Benefit Plans
	The Company participates in the Allianz Asset Accumulation Plan (AAAP), a defined contribution plan sponsored by Allianz of America Corporation (AZOAC). Eligible employees are immediately enrolled in the AAAP on their first day of employment. The AAAP will accept participants’ pretax, Roth 401(k) and/or after-tax contributions up to 80.0% of the participants’ eligible compensation, although contributions remain subject to annual limitations set by the IRS. In 2013, 2012, and 2011, the Company matched up to a maximum of 7.5% of the employees’ eligible compensation. Participants are 100% vested in the Company’s matching contribution after three years of service.
	The AAAP administration expenses and the trust fund, including trustee fees, investment manager fees, and audit fees, are payable from the trust fund but may, at the Company’s discretion, be paid by the Company. Any legal fees are not paid from the trust fund, but are instead paid by the Company. It is the Company’s policy to fund the AAAP costs as incurred. The Company has expensed $144, $123, and $193 in 2013, 2012, and 2011, respectively, toward the AAAP matching contributions and administration expenses.
	The Company participates in the AZOAC Severance Allowance Plan. Under the AZOAC Severance Allowance Plan, all employees who are involuntarily terminated due to job elimination or reduction in-force are eligible to receive benefits. The Company expensed $0, $0, and $10 in 2013, 2012, and 2011, respectively, toward severance payments.
	In addition to the AAAP, the Company offers certain benefits to eligible employees, including a comprehensive medical, dental, and vision plan and a flexible spending plan.

Statutory_Financial_Data_and_D

Statutory Financial Data and Dividend Restrictions	12 Months Ended
Statutory Financial Data and Dividend Restrictions	Dec. 31, 2013
Statutory Financial Data and Dividend Restrictions	'
	(16) Statutory Financial Data and Dividend Restrictions
	Statutory accounting practices prescribed or permitted by the Company’s state of domicile are directed toward insurer solvency and protection of policyholders. Accordingly, certain items recorded in financial statements prepared under GAAP are excluded or vary in calculation in determining statutory policyholders’ surplus and gain from operations. Currently, these items include, among others, DAC, furniture and fixtures, deferred taxes, accident and health premiums receivable, which are more than 90 days past due, reinsurance, certain investments, and undeclared dividends to policyholders. Additionally, account balances and future policy benefit reserves and policy and contract claims calculated for statutory reporting do not include provisions for withdrawals.
	The Company’s statutory capital and surplus reported in the statutory annual statements filed with the State of New York as of December 31, 2013 and 2012 were $97,828 and $135,415, respectively.
	The Company is required to meet minimum statutory capital and surplus requirements. The Company’s statutory capital and surplus as of December 31, 2013 and 2012 were significantly in excess of these requirements. The maximum amount of dividends that can be paid by New York insurance companies to stockholders without prior approval of the Superintendent of Insurance is subject to restrictions relating to statutory earned surplus, also known as unassigned funds. Unassigned funds are determined in accordance with the accounting procedures and practices governing preparation of the statutory annual statements. In accordance with New York statutes, the maximum amount of ordinary dividends that can be paid by the Company is the greater of 10% of prior year-end capital and surplus, or the prior year net gain from operations, but is limited by the amount in unassigned surplus. Based on these limitations, ordinary dividends of $28,171 can be paid in 2014 without the approval of the New York State Department of Financial Services. The Company paid no dividends in 2013, 2012, and 2011.
	Regulatory Risk-Based Capital
	An insurance enterprise’s state of domicile imposes minimum risk-based capital requirements that were developed by the NAIC. The formulas for determining the amount of risk-based capital specify various weighting factors that are applied to financial balances or various levels of activity based on the perceived degree of risk. Regulatory compliance is determined by a ratio of an enterprise’s regulatory total adjusted capital to its authorized control-level risk-based capital, as defined by the NAIC. Companies below specific trigger points or ratios are classified within certain levels, each of which requires specified corrective action. This ratio for the Company significantly exceeds required minimum thresholds, as of December 31, 2013 and 2012.

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2013
Commitments and Contingencies	'
	-17	Commitments and Contingencies
	The Company is or may become subject to claims and lawsuits that arise in the ordinary course of business. In the opinion of management, the ultimate resolution of such litigation will not have a material adverse effect on the Company’s financial position. The Company is contingently liable for possible future assessments under regulatory requirements pertaining to insolvencies and impairments of unaffiliated insurance companies. Provision has been made for assessments currently received and assessments anticipated for known insolvencies.

	The financial services industry, including mutual fund, variable and fixed annuity, life insurance, and distribution companies, is subject to close scrutiny by regulators, legislators, and the media.
	Federal and state regulators regularly make inquiries and conduct examinations or investigations concerning various selling practices in the annuity industry, including suitability reviews, product exchanges, sales to seniors, and compliance with, among other things, insurance laws and securities laws. State regulators have also been investigating various practices relating to unclaimed property. In certain instances, these investigations have led to regulatory enforcement proceedings. The Company is also subject to ongoing market conduct examinations and investigations by regulators, which may have a material adverse effect on the Company. Management assesses whether the amount of loss can be reasonably estimated prior to making any accruals.
	In December 2008, the Securities and Exchange Commission (SEC) adopted a rule (Rule 151A) having the effect of categorizing most fixed-indexed annuity products as securities. This rule, if it had become fully operational, would have subjected issuers of fixed-indexed annuity products to SEC jurisdiction for purposes of registration and disclosure, advertising and marketing, suitability, and requirements as to the distribution of products through registered broker-dealers. In October 2010, several months after the Federal Court of Appeals for the District of Columbia Circuit vacated Rule 151A, the SEC withdrew the rule. As a result, issuers of fixed-indexed annuity products will not be under the SEC’s purview, rather they will remain subject to state insurance regulation, as long as insurers comply with the provisions of the Harkin Amendment, passed as part of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010.
	It can be expected that annuity product design and sales practices will be an ongoing source of regulatory scrutiny and enforcement actions, litigation, and rulemaking. Similarly, private litigation regarding sales practices is ongoing against a number of insurance companies.
	This could result in legal precedents and new industry-wide legislation, rules, and regulations that could significantly affect the financial services industry, including life insurance and annuity companies. It is unclear at this time whether any such litigation or regulatory actions will have a material adverse effect on the Company in the future. When evaluating litigation, claims, and assessments, management considers the nature of the litigation, progress of the case, opinions or views of legal counsel, as well as prior experience in similar cases. Management uses this information to assess whether a loss is probable and if the amount of loss can be reasonably estimated prior to making any accruals.

	The Company leases office space as mentioned in note 14. Expense for the operating lease was $29, $26, and $26 in 2013, 2012, and 2011, respectively. The future minimum lease payments required under operating leases are as follows:


	2014		$	22
	2015			22
	2016			24
	2017			24
	2018			24
	2019 and beyond			36

	Total		$	152

Segment_Information

Segment Information	12 Months Ended
Segment Information	Dec. 31, 2013
Segment Information	'
	(18) Segment Information
	The Company has organized its principal operations into the following segments: Individual Annuities and Other products.
	The Individual Annuities segment consists of variable and fixed annuities, which are provided through independent distribution channels made up of broker dealers and agents and registered representatives. Revenues for the Company’s fixed annuity products are primarily earned as net investment income on invested assets supporting fixed account balances, with profitability driven by the spread between net investment income earned and interest credited to account balances. Although the Company discontinued selling fixed annuity products in 2011, the in-force volume is significant and thus included within the Individual Annuities segment. Revenues for the company’s variable annuity products are primarily earned as management and expense fees charged on underlying account balances.
	The Other products segment consists of closed blocks of Life, LTC, and Special Markets products. The Company discontinued selling Life products in 2010 and LTC products in 2009. The Special Markets products include individual and group annuity and life products, including whole and term life insurance. Although Other products are part of the combined results, the Company does not allocate additional resources to these areas other than to maintain the operational support to its current customers.
	The Company does not maintain segregated investment portfolios for each segment. Investment-related income, gains, and losses are allocated to the segments based on reserve levels and capital requirements.

	Segment results are reconciled to the statements of operations in the tables below:


			Year ended December 31, 2013
			Individual			Other			Total
			annuities			Other			Total
	Revenue:
	Net premiums and policy fees		$	47,281			3,452			50,733
	Interest and similar income, net			28,590			1,074			29,664
	Change in fair value of assets and liabilities			(78,973	)		—			(78,973	)
	Realized investment gains, net			796			33			829
	Fee, commission, and other revenue			2,795			—			2,795

	Total revenue			489			4,559			5,048

	Benefits and expenses:
	Net benefits			(42,034	)		3,931			(38,103	)
	General and administrative expenses and commissions			31,486			924			32,410
	Change in deferred acquisition costs, net			(6,440	)		277			(6,163	)

	Total benefits and expenses			(16,988	)		5,132			(11,856	)

	Pretax income (loss)		$	17,477			(573	)		16,904



			Year ended December 31, 2012
			Individual			Other			Total
			annuities			Other			Total
	Revenue:
	Net premiums and policy fees		$	36,997			3,195			40,192
	Interest and similar income, net			29,905			945			30,850
	Change in fair value of assets and liabilities			(14,676	)		—			(14,676	)
	Realized investment gains, net			14,170			332			14,502
	Fee, commission, and other revenue			2,385			—			2,385

	Total revenue			68,781			4,472			73,253

	Benefits and expenses:
	Net benefits			20,914			2,656			23,570
	General and administrative expenses and commissions			32,277			550			32,827
	Change in deferred acquisition costs, net			4,657			(227	)		4,430

	Total benefits and expenses			57,848			2,979			60,827

	Pretax income		$	10,933			1,493			12,426



			Year ended December 31, 2011
			Individual
			annuities			Other			Total
	Revenue:
	Net premiums and policy fees		$	27,631			3,260			30,891
	Interest and similar income, net			31,778			806			32,584
	Change in fair value of assets and liabilities			(8,116	)		—			(8,116	)
	Realized investment gains, net			1,582			23			1,605
Fee, commission, and other revenue			1,822			43			1,865

Total revenue			54,697			4,132			58,829

Benefits and expenses:
Net benefits			82,338			1,840			84,178
General and administrative expenses and commissions			38,003			1,959			39,962
Change in deferred acquisition costs, net			(39,670	)		245			(39,425	)

Total benefits and expenses			80,671			4,044			84,715

Pretax (loss) income		$	(25,974	)		88			(25,886	)

Changes_in_and_Reclassificatio

Changes in and Reclassifications from Accumulated Other Comprehensive Income (AOCI)	12 Months Ended
	Dec. 31, 2013
Changes in and Reclassifications from Accumulated Other Comprehensive Income (AOCI)	'
	(19) Changes in and Reclassifications from Accumulated Other Comprehensive Income (AOCI)
	Changes in AOCI by component consist of the following:


		Year ended December 31, 2013
		Net			OTTI			Total
		unrealized			losses in			AOCI
		gain on			OCI
		securities
	Beginning balance	$	34,045			—			34,045
	OCI before reclassifications		(23,180	)		—			(23,180	)
	Amounts reclassified from AOCI		(518	)		—			(518	)

	Net OCI		(23,698	)		—			(23,698	)

	Ending balance	$	10,347			—			10,347


		Year ended December 31, 2012
		Net			OTTI			Total
		unrealized			losses in			AOCI
		gain on			OCI
		securities
	Beginning balance	$	24,477			—			24,477
	OCI before reclassifications		19,061			(67	)		18,994
	Amounts reclassified from AOCI		(9,493	)		67			(9,426	)

	Net OCI		9,568			—			9,568

	Ending balance	$	34,045			—			34,045


	Reclassifications from AOCI consist of the following:


		Amount reclassified						Affected line item
		from AOCI						in the consolidated
		December 31,						statement of operations
	AOCI	2013			2012
	Net unrealized gain on securities:
	Available-for-sale securities	$	797			14,605		Realized investment gains, net
			(279	)		(5,112	)	Income tax benefit

			518			9,493		Net income

	OTTI losses in OCI:
	Other than temporary impairments		—			(103	)	Realized investment gains, net
			—			36		Income tax expense

			—			(67	)	Net loss

	Total amounts reclassified from AOCI	$	518			9,426		Total net income

Subsequent_Events

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2013
Subsequent Events	'
	(20) Subsequent Events
	No material subsequent events have occurred since December 31, 2013, through March 25, 2014 that require adjustments to the financial statements.

Summary_of_Investments_Other_t

Summary of Investments - Other than Investments in Related Parties	12 Months Ended
	Dec. 31, 2013
Summary of Investments - Other than Investments in Related Parties	'
	Schedule I
	ALLIANZ LIFE INSURANCE COMPANY OF NEW YORK
	Summary of Investments – Other than Investments in Related Parties
	31-Dec-13
	(In thousands)


	Type of investment		Amortized		Fair value		Amount at
			cost (1)				which shown
							in the balance
							sheet
	Fixed-maturity securities:
	U.S. government		$	57,053		57,228		57,228
	States and political subdivisions			17,574		16,509		16,509
	Foreign government			2,534		2,423		2,423
	Public utilities			39,615		43,330		43,330
	Corporate securities			343,790		364,231		364,231
	Mortgage-backed securities			154,728		162,149		162,149

	Total fixed-maturity securities			615,294		645,870		645,870

	Other investments:
	Policy loans			263				263
	Derivatives			5,508				5,508

	Total other investments			5,771				5,771

	Total investments		$	621,065				651,641


	(1)	Original cost of fixed-maturity securities reduced by repayments and adjusted for amortization of premiums or accrual discounts

Supplementary_Insurance_Inform

Supplementary Insurance Information	12 Months Ended
Supplementary Insurance Information	Dec. 31, 2013
Supplementary Insurance Information	'
	Schedule II
	ALLIANZ LIFE INSURANCE COMPANY OF NEW YORK
	Supplementary Insurance Information
	Years ended December 31, 2013, 2012, and 2011
	(In thousands)


			31-Dec										Year ended December 31
			Deferred		Deferred		Account		Unearned		Policy		Net		Interest		Net			Net change			Net			Other
			acquisition		sales		balances		premiums		and		premium		and		benefits			in deferred			change in			operating
			costs		inducements		and				contract		and		similar					sales			deferred			expenses
							future				claims		policy		income,					inducements *			acquisition
							benefit						fees		net								costs **
							reserves
	2013:00:00
	Annuities		$	100,897		18,345		561,358		—		—		47,281		28,590		(44,376	)		2,342			(6,440	)		31,486
	Other			3,105		—		16,762		1,559		1,528		3,452		1,074		3,931			—			277			924

			$	104,002		18,345		578,120		1,559		1,528		50,733		29,664		(40,445	)		2,342			(6,163	)		32,410

	2012:00:00
	Annuities		$	89,006		18,745		678,701		—		—		36,997		29,905		17,250			3,664			4,657			32,277
	Other			3,239		—		14,703		1,539		2,684		3,195		945		2,654			2			(227	)		550

			$	92,245		18,745		693,404		1,539		2,684		40,192		30,850		19,904			3,666			4,430			32,827

	2011:00:00
	Annuities		$	88,004		22,754		703,073		—		173		27,631		31,778		90,036			(7,698	)		(39,670	)		38,003
	Other			3,183		2		12,184		1,466		3,029		3,260		806		1,831			9			245			1,959

			$	91,187		22,756		715,257		1,466		3,202		30,891		32,584		91,867			(7,689	)		(39,425	)		39,962


	*	See note 8 for aggregate gross amortization of deferred sales inducements.

	**	See note 7 for aggregate gross amortization of deferred acquisition costs.

Reinsurance1

Reinsurance	12 Months Ended
Reinsurance	Dec. 31, 2013
Reinsurance	'
	Schedule III
	ALLIANZ LIFE INSURANCE COMPANY OF NEW YORK
	Reinsurance
	Years ended December 31, 2013, 2012, and 2011
	(In thousands)


	Year ended	Direct		Ceded		Assumed			Net		Percentage
		amount		to other		from other			amount		of amount
				companies		companies					assumed
											to net
	December 31, 2013:
	Life insurance in force	$	84,046		73,019		—			11,027		—	%
	Premiums and policy fees:
	Life	$	1,389		975		—			414		—
	Annuities		47,280		—		—			47,280		—
	Accident and health		3,613		574		—			3,039		—

	Total premiums and policy fees	$	52,282		1,549		—			50,733		—	%

	December 31, 2012:
	Life insurance in force	$	93,755		82,448		—			11,307		—	%
	Premiums and policy fees:
	Life	$	1,088		1,009		—			79		—
	Annuities		36,997		—		—			36,997		—
	Accident and health		3,662		547		1			3,116		—

	Total premiums and policy fees	$	41,747		1,556		1			40,192		—	%

	December 31, 2011:
	Life insurance in force	$	100,620		93,953		—			6,667		—	%
	Premiums and policy fees:
	Life	$	1,370		1,058		—			312		—
	Annuities		27,630		—					27,630		—
	Accident and health		3,544		590		(5	)		2,949		(0.2	)

	Total premiums and policy fees	$	32,544		1,648		(5	)		30,891		—	%

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2013
Basis of Presentation	'
		(a)	Basis of Presentation
	The Financial Statements have been prepared in accordance with U.S. generally accepted accounting principles (GAAP), which vary in certain respects from accounting practices prescribed or permitted by state insurance regulatory authorities.
Use of Estimates	'
		(b)	Use of Estimates
	The preparation of financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect reported amounts of assets and liabilities, including reporting or disclosure of contingent assets and liabilities as of the balance sheet date and the reported amounts of revenues and expenses during the reporting period. Future events, including changes in mortality, morbidity, interest rates, capital markets, and asset valuations could cause actual results to differ from the estimates used in the Financial Statements. Such changes in estimates are recorded in the period they are determined.
Investment Products and Universal Life Business	'
		(c)	Investment Products and Universal Life Business
	Investment products consist primarily of variable and fixed annuity products. Premium receipts are reported as deposits to the contract holders’ accounts. Policy fees on the Statements of Operations represent asset fees, cost of insurance charges, administrative fees, charges for guarantees on investment products, and surrender charges for investment products and universal life insurance. These fees have been earned and assessed against contract holders on a daily or monthly basis throughout the contract period and are recognized as revenue when assessed and earned. Amounts assessed that represent compensation to the Company for services to be provided in future periods are not earned in the period assessed. Such amounts are reported as unearned premiums and recognized in operations over the period benefited using the same assumptions and factors used to amortize capitalized acquisition costs. Surrender charges are recognized upon surrender of a contract in accordance with contractual terms. Derivatives embedded in fixed-indexed and variable products are recorded at fair value and changes in value are included in change in fair value of annuity embedded derivatives on the Statements of Operations. Benefits consist of interest credited to contract holders’ accounts and claims incurred in excess of the contract holders’ account balance and are included in net interest credited to account values and policyholder benefits, respectively, on the Statements of Operations.
Life and Accident and Health Insurance	'
		(d)	Life and Accident and Health Insurance
	Premiums on traditional life products are recognized as earned when due. Benefits and expenses are associated with earned premiums so as to result in recognition of profits over the life of the contracts. This association is accomplished by establishing provisions for future policy benefits and deferral and amortization of related acquisition costs.
	Accident and health premiums are recognized as earned on a pro rata basis over the risk coverage periods. Benefits and expenses are recognized as incurred.
Deferred Acquisition Costs	'
		(e)	Deferred Acquisition Costs
	Acquisition costs consist of commissions and other incremental costs that are directly related to the successful acquisition of insurance contracts. Acquisition costs are deferred to the extent recoverable from future policy revenues and gross profits. For interest-sensitive products and variable annuity contracts, acquisition costs are amortized in relation to the present value of expected future gross profits from investment margins and mortality, morbidity, and expense charges. Acquisition costs for accident and health insurance policies are deferred and amortized over the lives of the policies in the same manner as premiums are earned. For traditional life and group life products, such costs are amortized over the projected earnings pattern of the related policies using the same actuarial assumptions used in computing future policy benefit reserves. Deferred acquisition costs (DAC) are reviewed for recoverability, at least annually, and adjusted when necessary. Recoverability is evaluated separately for fixed annuities, variable annuities, and life insurance products. Evaluating recoverability is a two-step process where current policy year issues are evaluated, and then in-force policies are evaluated. Before assessing recoverability, DAC is capped, if necessary, such that the balance cannot exceed the original capitalized costs plus interest.
	Adjustments to DAC are made to reflect the corresponding impact on the present value of expected future gross profits from unrealized gains and losses on available-for-sale investments used to support policyholder liabilities (commonly known as shadow DAC). These adjustments are included in accumulated other comprehensive income and are explained further in the investments section of this note.
	Changes in assumptions can have an impact on the amount of DAC reported for annuity and life insurance products and their related amortization patterns. In the event experience differs from assumptions or assumptions are revised, the Company is required to record an increase or decrease in DAC amortization expense (DAC unlocking). In general, increases in the estimated investment spreads and fees result in increased expected future profitability and may lower the rate of DAC amortization, while increases in costs of product guarantees, and lapse/surrender and mortality assumptions reduce the expected future profitability of the underlying business and may increase the rate of DAC amortization.

	The Company formally evaluates the appropriateness of the best-estimate assumptions on an annual basis. If the economic environment or policyholder behavior changes quickly and substantially, assumptions will be reviewed more frequently to affirm best estimates. Any resulting DAC unlocking is reflected prospectively as a change in DAC, net on the Statements of Operations.
	Adjustments may also be made to the estimated gross profits (EGP) related to DAC that correspond with deferred annuities and universal life products for investment activity, such as write-downs on other-than-temporarily impaired fixed-maturity securities. Management action may include assumption changes in the DAC models, such as adjustments to expected future gross profits used, as well as in-force management action such as crediting rate changes or index rate cap adjustments. This approach applies to fixed-maturity securities purchased as investment-grade only and not noninvestment-grade items that were purchased with other yield considerations. See further discussion of DAC unlocking in note 8.
	The Company assesses internal replacements on insurance contracts to determine whether such modifications significantly change the contract terms. An internal replacement represents a modification in product benefits, features, rights, or coverage that occurs by the exchange of an in-force insurance contract for a new insurance contract, or by amendment, endorsement, or rider to a contract, or by the election of a feature or coverage within a contract. If the modification substantially changes the contract, the remaining DAC on the original contract are immediately expensed and any new DAC on the replacement contract are deferred. If the contract modification does not substantially change the contract, DAC amortization on the original contract continues and any new acquisition costs associated with the modification are immediately expensed.
Deferred Sales Inducements	'
		(f)	Deferred Sales Inducements
	Sales inducements are product features that enhance the investment yield to the contract holder on the contract. The Company offers two types of sales inducements on certain universal life and annuity contracts. The first type, an immediate bonus, increases the account value at inception, and the second type, a persistency bonus, increases the account value at the end of a specified period.
	Annuity sales inducements are deferred when credited to contract holders, and life sales inducements are deferred and recognized as part of the liability for policy benefits. Deferred sales inducements (DSI) is reported in other assets in the Balance Sheets. They are amortized over the expected life of the contract in a manner similar to DAC and are reviewed annually for recoverability. DSI capitalization and amortization is recorded in policyholder benefits on the Statements of Operations.
	Adjustments to DSI are made to reflect the estimated corresponding impact on the present value of expected future gross profits from unrealized gains and losses on available-for-sale investments used to support policyholder liabilities (commonly known as shadow DSI). These adjustments are included in accumulated other comprehensive income and are explained further in the Investments section of this note.

	Adjustments may also be made to DSI related to deferred annuities for investment activity, such as write-downs on other-than-temporarily impaired fixed-maturity securities. Management action may include assumption changes in the DSI models, such as adjustments to expected future gross profits used, as well as policyholder changes, such as credited rate changes. This approach applies to fixed-maturity securities purchased at investment-grade only and not noninvestment-grade items that were purchased with other yield considerations.
Account Balances and Future Policy Benefit Reserves	'
		(g)	Account Balances and Future Policy Benefit Reserves
	Policy and contract account balances for interest-sensitive products, which include universal life and fixed deferred annuities, are generally carried at accumulated contract values. For fixed-indexed annuity products, the policyholder obligation is divided into two parts: the first part representing the value of the underlying base contract (host contract); and the second part representing the fair value of the expected index benefit over the life of the contract. The host contract is valued using principles consistent with similar deferred annuity contracts without an index benefit. The index benefit is valued at fair value using current capital market assumptions, such as index and volatility, to estimate future index levels. The index benefit valuation is also dependent upon estimates of future policyholder behavior. The Company must include provisions for the Company’s own credit risk and for risk that the Company’s assumptions about policyholder activity could differ from actual experience. The fair value determination of the index benefit is sensitive to the economic market and interest rate environment, as it is discounted at current market interest rates. There is volatility in this liability due to these external market sensitivities.
	Policy and contract account balances for variable annuity products are carried at accumulated contract values. Future policy benefit reserves for any death and income benefits that may exceed the accumulated contract values are established using a range of economic scenarios and are accrued using assumptions consistent with those used in estimating gross profits for purposes of amortizing DAC. Future policy benefit reserves for accumulation and withdrawal benefits that may exceed account values are established using capital market assumptions, such as index and volatility, along with estimates of future policyholder behavior.
	Future policy benefit reserves on traditional life products are computed by the net level-premium method based upon estimated future investment yield, mortality, and withdrawal assumptions, commensurate with the Company’s experience, modified as necessary to reflect anticipated trends, including possible unfavorable deviations. Most life reserve interest assumptions range from 2.6% to 6.0%.
Policy and Contract Claims	'
		(h)	Policy and Contract Claims
	Policy and contract claims include the liability for claims reported but not yet paid, claims incurred but not yet reported (IBNR), and claim settlement expenses on the Company’s accident and health business. Actuarial reserve development methods are generally used in the determination of IBNR liabilities. In cases of limited experience or lack of credible claims data, loss ratios are used to determine an appropriate IBNR liability. Claim and IBNR liabilities of a short-term nature are not discounted, but those claim liabilities resulting from disability income or long-term care benefits include interest and mortality discounting.
Reinsurance	'
		(i)	Reinsurance
	The Company assumes and cedes business with other insurers. Reinsurance premium and benefits paid or provided are accounted for in a manner consistent with the basis used in accounting for original policies issued and the terms of the reinsurance contracts and are included in premiums and policy fees, ceded, and benefit recoveries, respectively, on the Statements of Operations. Insurance liabilities are reported before the effects of reinsurance. Account balances and future policy benefit reserves, and policy and contract claims covered under reinsurance contracts are recorded as a reinsurance recoverable on the Balance Sheets. Amounts paid or deemed to have been paid for claims covered by reinsurance contracts are recorded as receivables on the Balance Sheets. Reinsurance recoverables are recognized in a manner consistent with the liabilities related to the underlying reinsured contracts. Amounts due to other insurers on assumed business are recorded as a reinsurance payable, and are included in other liabilities on the Balance Sheets.
	A gain recognized when the Company enters into a coinsurance agreement with a third-party reinsurer is deferred and recorded in other liabilities on the Balance Sheets. Such gains are amortized into operations over the revenue-producing period or the claims run-off period, of the related reinsured policies. These amortized gains are recorded in other revenue on the Statements of Operations.
Investments	'
		(j)	Investments
	Fixed-maturity and Equity Securities
	The Company has portfolios of certain fixed-maturity securities classified as “available-for-sale.” Accordingly, the securities are carried at fair value, and related unrealized gains and losses are credited or charged directly to accumulated other comprehensive income in stockholder’s equity, net of tax and related shadow adjustments. The adjustments to DAC and DSI represent the change in amortization that would have been required as a charge or credit to operations had such unrealized amounts been realized.
	Dividends are accrued on the date they are declared, and interest is accrued as earned. Premiums or discounts on fixed-maturity securities are amortized using the constant yield method. Realized gains and losses are computed based on the average cost basis of all lots owned of each security.
	Mortgage-backed securities and structured securities are amortized using anticipated prepayments. Prepayment assumptions for loan-backed securities are obtained from various external sources or internal estimates. The Company believes these assumptions are consistent with those a market participant would use. The Company recognizes income using a constant effective yield method based on prepayment assumptions and the estimated economic life of the securities. When estimated prepayments differ significantly from anticipated prepayments, the effective yield is recalculated to reflect actual payments to date and anticipated future payments using the retrospective method. Any resulting adjustment is included in interest and similar income, net on the Statements of Operations.

	Short-term securities are carried at amortized cost, which approximates fair value. Policy loan balances, which are supported by the underlying cash value of the policies, are carried at unpaid principal balances, which approximate fair value.
	The fair value of fixed-maturity securities is obtained from third-party pricing sources whenever possible. Management completes its own Independent Price Verification (IPV) process, which ensures security pricing is obtained from a third-party source other than the sources used by the investment managers. The IPV process supports the reasonableness of price overrides and challenges by the investment managers and reviews pricing for appropriateness. Results of the IPV are reviewed by the Company’s Pricing Committee.
	The Company reviews the available-for-sale investment portfolio to determine whether or not declines in fair value are other than temporary. The Company continues to evaluate factors in addition to average cost and fair value, including credit quality, the extent and duration of the decline, market analysis, current events, recent price declines, likelihood of recovery in a reasonable period of time, and management’s judgment, to determine whether fixed-income securities are considered other-than-temporarily impaired. In addition, the Investments – Debt and Equity Securities Topic of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (Codification) requires that the Company evaluate other-than-temporary impairments (OTTI) on available-for-sale and held-to-maturity fixed-maturity securities based on additional factors. Specifically, declines in value resulting from changes in risk-free interest rates must also be considered.
	When the fair value of a fixed-maturity security is less than its amortized cost, the Company assesses whether or not: (i) it has the intent to sell the security or (ii) it is more likely than not that the Company will be required to sell the security before its anticipated recovery. The Company evaluates these factors to determine whether the Company or any of its investment managers have an intent to sell a security or a group of securities. Additionally, the Company performs a cash flow projection for several years into the future to determine whether cash needs would require the sale of any securities in an unrealized loss position. If either of these conditions is met, the Company must recognize an OTTI for the difference between the investment’s amortized cost basis and its fair value through earnings. For securities that do not meet the above criteria, and the Company does not expect to recover a security’s amortized cost basis, the security is considered other-than-temporarily impaired. For these securities, the Company separates the total impairment into the credit loss component and the amount of the loss related to other factors. The amount of the total impairment related to credit loss is considered an OTTI and is recognized in realized investment gains, net on the Statements of Operations. The amount of the total impairment related to other factors is recognized in other comprehensive income, net of impacts to DAC, DSI, reserves, and deferred income taxes. For available-for-sale and held-to-maturity securities that have recognized an OTTI through earnings, if through subsequent evaluation there is a significant increase in the cash flow expected, the difference between the amortized cost basis and the discounted cash flows expected to be collected is accreted as interest income. Subsequent increases and decreases not related to additional credit losses in the fair value of available-for-sale securities are included as a separate component in the Statements of Comprehensive Income (loss).

	The Company evaluates whether a credit loss exists by considering primarily the following factors: (a) the length of time and extent to which the fair value has been less than the amortized cost of the security, (b) changes in the financial condition, credit rating, and near-term prospects of the issuer, (c) whether the issuer is current on contractually obligated interest and principal payments, (d) changes in the financial condition of the security’s underlying collateral, if any, and (e) the payment structure of the security. The Company uses a probability-weighted cash flow model for corporate bonds to determine the credit loss amount. This measurement is a quantitative and qualitative process that incorporates information received from third-party sources along with certain internal assumptions and significant judgments regarding the future performance of the security. The Company’s probability-weighted cash flow model involves assumptions including, but not limited to, various performance indicators, such as historical and projected default and recovery rates, credit ratings, and current delinquency rates. For structured securities, the Company selects a probability-weighted or best estimate cash flow model depending on the specifics of the individual security and the information available to measure the expected cash flows of the underlying collateral. In the event that sufficient information is not available to measure the expected cash flows of a structured security in a timely manner due to a lack of available information on the valuation date, the entire decline in fair value is considered to be related to credit loss.
	The Company provides a supplemental disclosure on its Statements of Operations that presents the total OTTI losses recognized during the period less the portion of OTTI losses recognized in other comprehensive income to equal the credit-related portion of OTTI that was recognized in earnings during the period. The portion of OTTI losses recognized in other comprehensive income includes the portion of OTTI losses related to factors other than credit recognized during the period, offset by reclassifications of OTTI losses previously determined to be related to factors other than credit that are determined to be credit-related in the current period. The amount presented in the supplemental disclosure on the Statements of Operations represents the portion of OTTI losses recognized in other comprehensive income and excludes subsequent increases and decreases in the fair value of these securities.
	The Company views equity securities that have a fair value of at least 20% below average cost at the end of a quarter or are in an unrealized loss position for nine consecutive months as other-than-temporarily impaired. However, other factors, including market analysis, current events, recent price declines, and management’s judgment related to the likelihood of recovery within a reasonable period of time, are also used to determine whether equity securities are considered other-than-temporarily impaired and may result in an equity security being impaired. All previously impaired equity securities will incur additional OTTI should the fair value fall below the book value.
	Impairments in the value of securities held by the Company, considered to be other than temporary, are recorded as a reduction of the cost of the security, and a corresponding realized loss is recognized in the Statements of Operations. The Company adjusts DAC, and DSI for impairments on securities, as discussed in their respective sections of this note.

	Futures Contracts
	The Company provides additional benefits through certain annuity products, which are linked to the growth in the Standard and Poor’s (S&P) 500 Index and the NASDAQ 100 Index. The Company has analyzed the characteristics of these benefits and uses exchange-traded futures contracts tied to an appropriate underlying index with similar characteristics with the objective to economically hedge these risks. The Company uses exchange-traded futures contracts with the objective to increase the effectiveness of the economic hedge. Management monitors in-force amounts and futures contract values to ensure matching and to identify mismatches. If persistency assumptions were to deviate significantly from anticipated rates, management would purchase or sell futures contracts as deemed appropriate or take other actions.
	Futures contracts do not require an initial cash outlay and the Company has agreed to daily net settlement based on movements of the representative index. Therefore, no asset or liability is recorded on the Balance Sheets. Gains and/or losses on futures contracts are included in change in fair value of annuity embedded derivatives on the Statements of Operations.
	Interest Rate Swaps
	The Company utilizes interest rate swaps to hedge cash flows and market risks embedded in certain annuities. The interest rate swaps are reported at fair value as derivatives on the Balance Sheets. The fair value of the interest rate swaps is derived using a third-party vendor software program and deemed by management to be reasonable. Changes in unrealized gains and losses on the swaps are recorded in change in fair value of assets and liabilities on the Statements of Operations.
Receivables	'
		(k)	Receivables
	Receivable balances (contractual amount less allowance for doubtful accounts) are based on pertinent information available to management as of year-end, including the financial condition and creditworthiness of the parties underlying the receivables. Receivable balances are monitored and allowances for doubtful accounts are maintained based on the nature of the receivable, and the Company’s assessment of the ability to collect. The allowance is estimated by aging the balances due from individual parties and generally setting up an allowance for any balances that are more than 90 days old.
Income Taxes	'
		(l)	Income Taxes
	The Company and the Company’s parent, Allianz Life, file a consolidated federal income tax return with AZOA and many of its wholly owned subsidiaries. The consolidated tax allocation agreement stipulates that each company participating in the return will bear its share of the tax liability pursuant to certain tax allocation elections under the Internal Revenue Code and its related regulations, and that reimbursement will be in accordance with an intercompany tax reimbursement arrangement. The Company generally will be paid for the tax benefit on its losses and any other tax attributes to the extent it could have obtained a benefit against the Company’s post-1990 separate return tax liability.

	The Company provides for federal income taxes based on amounts the Company believes it ultimately will owe. Inherent in the provision for federal income taxes are estimates regarding the deductibility of certain items and the realization of certain tax credits. In the event the ultimate deductibility of certain items or the realization of certain tax credits differs from estimates, the Company may be required to significantly change the provision for federal income taxes recorded on the Balance Sheets. Any such change could significantly affect the amounts reported on the Statements of Operations. Management uses best estimates to establish reserves based on facts and circumstances regarding tax exposure items where the ultimate deductibility is open to interpretation. Quarterly, management evaluates the appropriateness of such reserves based on any developments specific to their fact patterns. Information considered includes results of completed tax examinations, Technical Advice Memorandums, and other rulings issued by the Internal Revenue Service (IRS) or the tax courts.
	The Company utilizes the asset and liability method of accounting for income tax. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. 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. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. Valuation allowances are established when it is determined that it is more likely than not that the deferred tax asset will not be fully realized or that the related temporary differences, such as OTTI, will not reverse over time (see further discussion in note 13).
Separate Accounts and Annuity Product Guarantees	'
		(m)	Separate Accounts and Annuity Product Guarantees
	The Company issues variable annuity contracts through its separate accounts for which investment income and investment gains and losses accrue directly to, and investment risk is borne by, the contract holder. The Company recognizes gains or losses on transfers from the general account to the separate accounts at fair value to the extent of contract holder interests in separate accounts, which are offset by changes in contract holder liabilities. The Company also issues variable annuity contracts through its separate accounts, where the Company provides certain contractual guarantees to the contract holder. These guarantees are in the form of a guaranteed minimum death benefit (GMDB), a guaranteed minimum income benefit (GMIB), a guaranteed minimum accumulation benefit (GMAB), and a guaranteed minimum withdrawal benefit (GMWB). These guarantees provide for benefits that are payable to the contract holder in the event of death, annuitization, or at specified dates during the accumulation period.
	Separate account assets supporting variable annuity contracts represent funds for which investment income and investment gains and losses accrue directly to contract holders. Each fund has specific investment objectives, and the assets are carried at fair value. The assets of each account are legally segregated and are not subject to claims that arise out of any of the other business of the Company. Separate account assets and liabilities are reported as summary totals on the Balance Sheets. Amounts charged to the contract holders for mortality and contract maintenance are included in policy fees on the Statements of Operations. These fees have been earned and assessed against contract holders on a daily or monthly basis throughout the contract period and are recognized as revenue when assessed and earned. Changes in GMDB and GMIB are calculated in accordance with the Financial Services – Insurance Topic of the Codification, and are included in policyholder benefits on the Statements of Operations. GMAB and GMWB are considered to be embedded derivatives under the Derivatives and Hedging Topic of the Codification, and the changes in these embedded derivatives are included in change in fair value of annuity embedded derivatives on the Statements of Operations.
	The GMDB net amount at risk is defined as the guaranteed amount that would be paid upon death, less the current accumulated contract holder account value. The GMIB net amount at risk is defined as the current amount that would be needed to fund expected future guaranteed payments less the current contract holder account value, assuming that all benefit selections occur as of the valuation date. The GMAB net amount at risk is defined as the current amount that would be added to the contracts less the current contract holder account value. The GMWB net amount at risk is defined as the current accumulated benefit base amount less the current contract holder account value.
	The GMDB provides a specified minimum return upon death. The survivor has the option to terminate the contract or continue it and have the death benefit paid into the contract. The Company’s GMDB options have the following features:

		•		Return of Premium: Provides the greater of account value or total deposits made to the contract, less any partial withdrawals and assessments

		•		Reset: Provides the greater of a return of premium death benefit or the most recent five-year anniversary account value (prior to age 81), adjusted for withdrawals

		•		Ratchet: Provides the greater of a return of premium death benefit or the highest specified anniversary account value (prior to age 81), adjusted for withdrawals. There are three versions of ratchet, with the difference based on the definition of anniversary: quarter, evaluated quarterly; annual, evaluated annually; and six-year, evaluated every sixth year.
	The GMIB is a living benefit that provides the contract holder with a guaranteed annuitization value. The GMIB features are:

		•		Return of Premium: Provides the greater of account value or total deposits made to the contract, less any partial withdrawals and assessments

		•		Rollup: Provides an annuitization value equal to the greater of account value and premiums, adjusted for withdrawals accumulated with a compound interest rate, which is subject to a cap for certain interest rates and products
	The GMDB and GMIB liabilities are determined each period by estimating the expected future claims in excess of the associated account balances. The Company regularly evaluates estimates and adjusts the additional liability balance, with a related charge or credit to policyholder benefits on the Statements of Operations, if actual experience or other evidence suggests that earlier assumptions should be revised.

	The following assumptions were used to determine the GMDB and GMIB liabilities as of December 31, 2013 and 2012:

		•		100 stochastically generated investment performance scenarios.

		•		Mean investment performance assumption was 6.5% for 2013 and 2012.

		•		Volatility assumption was 13.4% for 2013 and 2012.

		•		Mortality assumption of 93.3% and 94.0% of the Annuity 2000 Mortality Table for actively sold variable annuity products for 2013 and 2012, respectively, and 50% of the 1994 MGDB Mortality Table for all other products.

		•		Lapse rates vary by contract type and duration. Spike rates could approach 40%, with an ultimate rate around 15%.

		•		Discount rates vary by contract type and are equal to an assumed long-term investment return (6.5%), less the applicable mortality and expense rate.

		•		GMIB contracts contain a dynamic lapse assumption. For example, if the contract is projected to have a large additional benefit, then it becomes less likely to lapse.
	The GMAB is a living benefit that provides the contract holder with a guaranteed value that was established at least five years prior at each contract anniversary. This benefit is first available at the fifth contract anniversary, seventh contract anniversary, or tenth contract anniversary depending on the type of contract. Depending on the contract holder’s selection at issue, this value either may be a return of premium or may reflect market gains, adjusted at least proportionately for withdrawals. The contract holder also has the option to reset this benefit.
	The GMWB is a living benefit that provides the contract holder with a guaranteed amount of income in the form of partial withdrawals. The benefit is payable provided the covered person is between the specified ages in the contract. The benefit is a fixed rate (depending on the age of the covered person) multiplied by the benefit base in the first year the benefit is taken and contract value in following years. The benefit does not decrease if the contract value decreases due to market losses. The benefit can decrease if the contract value is reduced by withdrawals. The benefit base used to calculate the initial benefit is the maximum of the contract value, the quarterly anniversary value, or the guaranteed annual increase of purchase payments (capped at twice the total purchase payments). Additionally, there is a GMWB living benefit where the benefit is an initial payment percentage established at issue, based on issue age. For each year there is a year-over-year contract value increase, the payment percentage will increase by 1.0% (up to age 91). This payment percentage is applied against total purchase payments instead of a benefit base value.
	The GMAB and GMWB liabilities are determined each period as the difference between expected future claims and the expected future profits. One result of this calculation is that these liabilities can be negative (contra-liability). The Company regularly evaluates estimates used and adjusts the additional liability balance, with a related charge or credit to change in fair value of annuity embedded derivatives on the Statements of Operations, if experience or other evidence suggests that earlier assumptions should be revised. Products featuring these benefits were first issued in 2007. In the calendar year that a product launches, the reserves are set to zero, until the policy’s first anniversary date.

	The following assumptions were used to determine the GMAB and GMWB liabilities as of December 31, 2013 and 2012:

		•		1000 stochastically generated investment performance scenarios.

		•		Market volatility assumption varies by fund type and grades from a current volatility number to a long-term assumption over four years as shown below:


	Fund index type		Current			Long-term
			volatility			forward
						volatility
	2013:00:00
	Large cap			15.8	%		18.2	%
	Bond			3.4			4
	International			17			24.5
	Small cap			19.8			21.1
	Cash			—			—


	Fund index type		Current			Long-term
			volatility			forward
						volatility
	2012:00:00
	Large cap			18.5	%		19.8	%
	Bond			3.4			4.1
	International			21.5			25.2
	Small cap			23.1			21.4
Cash			—			—

	•		Mortality assumption of 93.3% and 94.0% of the Annuity 2000 Mortality Table for actively sold variable annuity products for 2013 and 2012, respectively, and 50% of the 1994 MGDB Mortality Table for all other products.

	•		Lapse rates vary by contract type and duration. Spike rates could approach 40%, with an ultimate rate around 15%.

	•		Discount rates are the current month’s London Interbank Offered Rate (LIBOR) plus a company-specific spread. In 2012 and prior years, these cash flows were discounted using the U.S. Treasury rate plus a company-specific spread.

The Company has in-force fixed-indexed annuities with a GMWB as an optional rider. The GMWB has a roll-up feature. The net amount at risk is partially limited because the contract holder account value has an annual credit that is floored at zero. Since the account value cannot decrease, in contrast to a variable annuity, the difference between the withdrawal value and the account value will not diverge to the degree that is possible in a variable annuity.
Permitted Statutory Accounting Practices	'
		(n)	Permitted Statutory Accounting Practices
	The Company is required to file annual statements with insurance regulatory authorities, which are prepared on an accounting basis prescribed or permitted by such authorities. Prescribed statutory accounting practices include state laws, regulations, and general administrative rules, as well as a variety of publications of the National Association of Insurance Commissioners (NAIC). Permitted statutory accounting practices encompass all accounting practices that are not prescribed; such practices differ from state to state, may differ from company to company within a state, and may change in the future. The Company did not have any permitted practices in effect in 2013.
Recently Issued Accounting Pronouncements - Adopted	'
		(o)	Recently Issued Accounting Pronouncements – Adopted
	In July 2013, the FASB issued guidance that indefinitely defers the effective date of certain quantitative disclosure requirements for an employee benefit plan, other than those plans that are subject to the Securities and Exchange Commission’s filing requirements, that hold investments in the plan sponsor’s own nonpublic entity equity securities, including equity securities of its plan sponsor’s nonpublic affiliated entities that are within the scope of the disclosure requirements in the fair value measurement and disclosure requirements issued in 2011. This guidance is effective immediately upon issue. However, the Company does not have employee benefit plans that invest in nonpublic equity of the Company or any of its affiliates.
	In July 2013, the FASB issued guidance allowing the Fed Funds Effective Swap Rate (OIS) to be used as a benchmark interest rate for hedge accounting purposes, in addition to the US Treasury rate and LIBOR. Additionally, this guidance removes a restriction that previously required similar hedges to use the same benchmark interest rate. As part of this guidance, the glossary of the Codification was updated to define the OIS rate and define that it is considered a proxy for a risk-free interest rate. This guidance is effective for hedging relationships beginning on or after July 17, 2013. The Company adopted this guidance beginning July 17, 2013. The Company has not designated new hedging relationships using OIS in 2013. However, the Company began discounting its collateralized derivatives recorded at fair value using OIS as the discount rate in 2013.
	In February 2013, the FASB issued guidance requiring an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under GAAP that provide additional detail about those amounts. This guidance is effective for fiscal years beginning after December 15, 2012. This guidance was adopted January 1, 2013. The Company elected to present the required information in note 19 to the Financial Statements.

	In October 2010, the FASB issued guidance that changes the accounting for costs associated with acquiring or renewing insurance contracts. Specifically, the guidance changes the definition of acquisition costs eligible for deferral. The new definition is meant to reduce diversity in practice regarding the types of expenses treated as DAC in the insurance industry. The new DAC definition states that acquisition costs include only those incremental costs that are directly related to the successful acquisition of insurance contracts. An entity may defer incremental direct costs of contract acquisition that are incurred in transactions sold by independent third parties and incremental direct costs of contract acquisition that are incurred in transactions sold by employees. Additionally, an entity may capitalize as DAC only those advertising costs meeting the capitalization criteria for direct-response advertising. All other acquisition costs are to be charged to expense as incurred. The guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2011. The Company adopted this guidance beginning January 1, 2012. In 2012, the Company capitalized $18,078 of acquisition costs compared to $20,123 that would have been capitalized if the Company’s previous policy had continued to be applied.
Recently Issued Accounting Pronouncements - To Be Adopted	'
		(p)	Recently Issued Accounting Pronouncements – To Be Adopted
	In July 2013, the FASB issued guidance about the presentation of unrecognized tax benefits. This guidance requires an unrecognized tax benefit, or a portion of an unrecognized tax benefit, be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows. To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The guidance is effective for fiscal years beginning after December 15, 2013. The Company does not expect the guidance to have a material financial impact on the Company’s Financial Statements.
	In April 2013, the FASB issued guidance that requires an entity to prepare its financial statements using the liquidation basis of accounting when liquidation is imminent. Liquidation is imminent when the likelihood is remote that the entity will return from liquidation and either a plan for liquidation is approved by the person or persons with the authority to make such a plan effective and the likelihood is remote that the execution of the plan will be blocked by other parties or a plan for liquidation is being imposed by other forces (for example, involuntary bankruptcy). If a plan for liquidation was specified in the entity’s governing documents from the entity’s inception (for example, limited-life entities), the entity should apply the liquidation basis of accounting only if the approved plan for liquidation differs from the plan for liquidation that was specified at the entity’s inception. This guidance does not apply to investment companies under the Investment Company Act of 1940. The guidance is effective for annual reporting periods beginning after December 15, 2013. The Company does not expect the guidance to have a material financial impact on the Company’s Financial Statements.

	In March 2013, the FASB issued guidance that applies to the release of the cumulative translation adjustment into net income when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business (other than a sale of in substance real estate or conveyance of oil and gas mineral rights) within a foreign entity. Changes are applied prospectively with early adoption permitted. The guidance is effective for fiscal years beginning after December 15, 2013. The Company does not expect the guidance to have a material financial impact on the Company’s Financial Statements.
	In February 2013, the FASB issued guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements that are not included in other guidance and for which the total amount of the obligation is fixed at the reporting date. Examples of such liabilities include debt arrangements, other contractual obligations, and settled legal and judicial rulings. The guidance is effective for fiscal years beginning after December 15, 2013. The Company does not expect the guidance to have a material financial impact on the Company’s Financial Statements.
	In July 2011, the FASB issued guidance that addresses how health insurers should recognize and classify, in their income statements, fees mandated by the Patient Protection and Affordable Care Act as amended by the Health Care and Education Reconciliation Act (the Acts). The Acts impose an annual fee (not tax deductible) on health insurers for each calendar year beginning on or after January 1, 2014. The liability for the fee should be estimated and recorded in full once the entity provides qualifying health insurance in the calendar year with a corresponding deferred cost that is amortized to expense using a straight-line method of allocation unless another method better allocates the fee over the calendar year that it is payable. The guidance is effective for calendar years beginning after December 31, 2014, when the fee initially becomes effective. The Company does not expect the guidance to have a material financial impact on the Company’s Financial Statements.
Accounting Changes	'
		(q)	Accounting Changes
	On September 30, 2012, the Company applied a prospective change to its method of grouping insurance policies for measuring amortization of DAC and DSI for its variable annuity policies. This change was a change in estimate that is inseparable from the effect of a related change in accounting principle. The implementation of the new DAC and DSI groupings better reflect the way the Company examines the profitability of its variable business and results in more logical amortization rates, sensitivities, and other analyses. The implementation of this change resulted in additional income from operations before income taxes of $4,820 for the year ended December 31, 2012.
	During 2012, the Company recorded a change in estimate related to the implementation of a new model for the valuation of policyholder reserves, DAC, and DSI for the Company’s fixed and fixed-indexed annuities. Reserve changes were primarily driven by more sophisticated modeling of newer product features such as lifetime income riders. In addition to DAC amortization related to these reserve changes, the Company’s DAC balances changed as a result of bringing the DAC projection model in line with the reserve model. Historically, the valuation and projection models were distinct in such cases as compression and product mapping. Now, valuation and projection are maintained within the same model, which provides greater consistency and a more refined estimate. This change in estimate resulted in a reserve increase of $1,583, and caused a reduction of DAC and DSI amortization of $76 for the year ended December 31, 2012.
Reclassification	'
		(r)	Reclassification
	Certain prior year balances have been reclassified to conform to the current year presentation.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
Summary of Significant Accounting Policies (Tables)	Dec. 31, 2013
Market Volatility Assumptions	'
		•		Market volatility assumption varies by fund type and grades from a current volatility number to a long-term assumption over four years as shown below:


	Fund index type		Current			Long-term
			volatility			forward
						volatility
	2013:00:00
	Large cap			15.8	%		18.2	%
	Bond			3.4			4
	International			17			24.5
	Small cap			19.8			21.1
	Cash			—			—


	Fund index type		Current			Long-term
			volatility			forward
						volatility
	2012:00:00
	Large cap			18.5	%		19.8	%
	Bond			3.4			4.1
	International			21.5			25.2
	Small cap			23.1			21.4
	Cash			—			—

Investments_Tables

Investments (Tables)	12 Months Ended
Investments (Tables)	Dec. 31, 2013
Fair Value of Available-for-Sale Securities	'
	At December 31, the amortized cost, gross unrealized gains, gross unrealized losses, and fair values of available-for-sale securities are as shown in the following tables:


		Amortized			Gross			Gross			Fair		OTTI in
		cost			unrealized			unrealized			value		accumulated
					gains			losses					other
													comprehensive
													income
	2013:00:00
	Fixed-maturity securities:
	U.S. government	$	57,053			646			471			57,228		—
	States and political subdivisions		17,574			114			1,179			16,509		—
	Foreign government		2,534			44			155			2,423		—
	Public utilities		39,615			4,363			648			43,330		—
	Corporate securities		343,790			26,790			6,349			364,231		—
	Mortgage-backed securities		154,728			8,390			969			162,149		—

	Total	$	615,294			40,347			9,771			645,870		—


		Amortized			Gross			Gross			Fair		OTTI in
		cost			unrealized			unrealized			value		accumulated
					gains			losses					other
													comprehensive
													income
	2012:00:00
	Fixed-maturity securities:
	U.S. government	$	31,545			1,264			—			32,809		—
	States and political subdivisions		18,094			652			211			18,535		—
	Foreign government		558			65			—			623		—
	Public utilities		37,070			6,644			30			43,684		—
	Corporate securities		361,419			48,701			252			409,868		—
	Mortgage-backed securities		188,345			17,670			8			206,007		—

	Total	$	637,031			74,996			501			711,526		—

Net Unrealized Gains on Available-for-Sale Securities	'
	The net unrealized gains on available-for-sale securities consist of the following at December 31:


		2013			2012			2011
	Available-for-sale:
	Fixed-maturity securities	$	30,576			74,495			65,063
	Adjustments for:
	Shadow adjustments		(14,657	)		(22,118	)		(27,407	)
	Deferred taxes		(5,572	)		(18,332	)		(13,179	)

	Net unrealized gains	$	10,347			34,045			24,477

Amortized Cost and Fair Value of Fixed Maturity Securities, by Contractual Maturity	'
	The amortized cost and fair value of available-for-sale fixed-maturity securities at December 31, 2013, by contractual maturity, are shown below:


		Amortized			Fair
		cost			value
	Available-for-sale:
	Due in one year or less	$	6,889			6,988
	Due after one year through five years		167,641			181,854
	Due after five years through ten years		180,453			186,781
	Due after ten years		105,583			108,098
	Mortgage-backed securities		154,728			162,149

	Total available-for-sale fixed-maturity securities	$	615,294			645,870

Proceeds from Sale of Fixed-Maturity Securities	'
	Proceeds from sales of fixed-maturity securities are presented in the table below:


		2013			2012			2011
	Fixed-maturity securities:
	Proceeds from sales	$	77,960			134,346			68,328
Unrealized Losses on Available-For-Sale Securities and Related Fair Value	'
	Unrealized losses on available-for-sale securities and the related fair value as of December 31 are shown below:


		12 months or less						Greater than 12 months					Total
		Fair value			Unrealized			Fair value			Unrealized		Fair value		Unrealized
		Fair value			losses			Fair value			losses		Fair value		losses
	2013:00:00
	Fixed-maturity securities:
	U.S. government	$	38,474			471			—			—		38,474		471
	States and political subdivisions		9,551			459			3,800			720		13,351		1,179
	Foreign government		1,837			155			—			—		1,837		155
	Public utilities		4,427			563			460			85		4,887		648
	Corporate securities		91,430			5,758			4,668			591		96,098		6,349
	Mortgage-backed securities		25,846			969			—			—		25,846		969

	Total temporarily impaired available-for-sale securities	$	171,565			8,375			8,928			1,396		180,493		9,771

	2012:00:00
	Fixed-maturity securities:
	States and political subdivisions	$	4,323			211			—			—		4,323		211
	Public utilities		—			—			517			30		517		30
	Corporate securities		11,842			76			794			176		12,636		252
	Mortgage-backed securities		1,008			8			—			—		1,008		8

	Total temporarily impaired available-for-sale securities	$	17,173			295			1,311			206		18,484		501

Cumulative Credit Impairments on Fixed-maturity Securities	'
	The following table presents a rollforward of the Company’s cumulative credit impairments on fixed-maturity securities held at December 31:


		2013			2012
	Balance as of January 1	$	—			270
	Additions for credit impairments recognized on:
	Securities not previously impaired		—			169
	Securities that the Company intends to sell or more likely than not be required to sell before recovery (interest)		241			—
	Reductions for credit impairments previously on:
	Securities that matured or were sold during the period		—			(439	)

	Balance as of December 31	$	241			—

Gross and Net Realized Investment Gains (Losses)	'
	Gross and net realized investment gains for the respective years ended December 31 are summarized as follows:


		2013			2012			2011
	Fixed-maturity securities:
	Gross gains on sales	$	2,324			14,894			2,152
	Gross losses on sales		(1,286	)		(223	)		(277	)
	OTTI		(241	)		(169	)		(270	)
	Other		32			—			—

	Net realized investment gains	$	829			14,502			1,605

Interest and Similar Income, Net	'
	Major categories of interest and similar income, net for the respective years ended December 31 are shown below:


		2013			2012			2011
	Interest and similar income:
	Fixed-maturity securities	$	29,904			31,075			32,790
	Short-term securities		13			33			15
	Policy loans		21			27			24
	Other		33			20			6

	Total		29,971			31,155			32,835
	Less:
	Investment expenses		307			305			251

	Total interest and similar income, net	$	29,664			30,850			32,584

Derivative_and_Hedging_Instrum1

Derivative and Hedging Instruments (Tables)	12 Months Ended
Derivative and Hedging Instruments (Tables)	Dec. 31, 2013
Balance Sheet Location and Fair Value of Derivatives	'
	The following table presents the balance sheet location and the fair value of the derivatives, including embedded derivatives, as of December 31:


			Fair value
	Derivative instruments, net		2013				2012
	GMWB		$	9,084				(52,138	)
	GMAB			(2,498	)			(14,527	)
	MVLO			(29,226	)			(28,960	)
	Interest rate swaps			(67,765	)			(3,271	)

	Total derivative instruments, net		$	(90,405	)			(98,896	)


	Location in balance sheets
	Derivatives		$	5,508				2,159
	Account balances and future policy benefit reserves			(22,640	)			(95,625	)
	Other derivative liabilities			(73,273	)			(5,430	)

	Total derivative instruments, net		$	(90,405	)			(98,896	)

Gains or Losses Recognized In Income	'
	The following table presents the gains or losses recognized in income on the various derivative instruments:


	Derivative				Amount of gains (losses) on derivatives
	instruments,				recognized for the years ended December 31
	net		Location in statements of operations		2013				2012				2011
	GMWB		Change in fair value of annuity embedded derivatives		$	61,222				7,103				(54,353	)
	GMAB		Change in fair value of annuity embedded derivatives			11,899				(290	)			(11,781	)
	MVLO		Change in fair value of annuity embedded derivatives			(1,575	)			(9,286	)			3,778

			Total change in fair value of annuity embedded derivatives			71,546				(2,473	)			(62,356	)
	MVLO		Policy fees			1,061				301				(4,379	)
	MVLO		Policyholder benefits			248				127				(276	)
	Interest rate swaps		Change in fair value of assets and liabilities			(58,289	)			110				—
	Futures		Change in fair value of assets and liabilities			(20,684	)			(14,786	)			(8,116	)

			Total derivative loss		$	(6,118	)			(16,721	)			(75,127	)

Derivative Assets Subject to Master Netting Arrangement	'
	The following tables present additional information about derivative assets and liabilities subject to an enforceable master netting arrangement as of the dates indicated:


			December 31, 2013
															Gross amounts not
															offset in the balance sheet
			Gross				Gross				Net amounts				Financial			Collateral			Net
			amounts				amounts				presented				instruments (1)			pledged/			amounts
			recognized				offset in the				in the							received
							balance sheet				balance sheet
	Derivative assets		$	5,508				—				5,508				(5,508	)		—			—
	Derivative liabilities			(73,273	)			—				(73,273	)			5,508			66,853			(912	)

	Net derivatives		$	(67,765	)			—				(67,765	)			—			66,853			(912	)


			31-Dec-12
															Gross amounts not
															offset in the balance sheet
			Gross				Gross				Net amounts				Financial			Collateral			Net
			amounts				amounts				presented				instruments (1)			pledged/			amounts
			recognized				offset in the				in the							received
							balance sheet				balance sheet
	Derivative assets		$	2,159				—				2,159				(713	)		(1,441	)		5
	Derivative liabilities			(5,430	)			—				(5,430	)			713			1,525			(3,192	)

	Net derivatives		$	(3,271	)			—				(3,271	)			—			84			(3,187	)


		(1)	Represents the amount of assets or liabilities that could be offset by liabilities or assets with the same counterparty under master netting or similar arrangements that management elects not to offset on the Balance Sheets.
Derivative Liabilities Subject to Master Netting Arrangement	'
	The following tables present additional information about derivative assets and liabilities subject to an enforceable master netting arrangement as of the dates indicated:


			December 31, 2013
															Gross amounts not
															offset in the balance sheet
			Gross				Gross				Net amounts				Financial			Collateral			Net
			amounts				amounts				presented				instruments (1)			pledged/			amounts
			recognized				offset in the				in the							received
							balance sheet				balance sheet
	Derivative assets		$	5,508				—				5,508				(5,508	)		—			—
	Derivative liabilities			(73,273	)			—				(73,273	)			5,508			66,853			(912	)

	Net derivatives		$	(67,765	)			—				(67,765	)			—			66,853			(912	)


			31-Dec-12
															Gross amounts not
															offset in the balance sheet
			Gross				Gross				Net amounts				Financial			Collateral			Net
			amounts				amounts				presented				instruments (1)			pledged/			amounts
			recognized				offset in the				in the							received
							balance sheet				balance sheet
	Derivative assets		$	2,159				—				2,159				(713	)		(1,441	)		5
	Derivative liabilities			(5,430	)			—				(5,430	)			713			1,525			(3,192	)

	Net derivatives		$	(3,271	)			—				(3,271	)			—			84			(3,187	)


		(1)	Represents the amount of assets or liabilities that could be offset by liabilities or assets with the same counterparty under master netting or similar arrangements that management elects not to offset on the Balance Sheets.

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	12 Months Ended
Fair Value Measurements (Tables)	Dec. 31, 2013
Assets and Liabilities Measured at Fair Value on a Recurring Basis	'
	The following tables present the assets and liabilities measured at fair value on a recurring basis and their corresponding level in the fair value hierarchy at December 31:


			Total			Level 1		Level 2				Level 3
	2013:00:00
	Assets accounted for at fair value:
	Fixed-maturity securities:
	U.S. government		$	57,228			57,228		—				—
	States and political subdivisions			16,509			—		16,509				—
	Foreign government			2,423			—		2,423				—
	Public utilities			43,330			—		43,330				—
	Corporate securities			364,231			—		363,166				1,065
	Mortgage-backed securities			162,149			—		162,149				—
	Derivative asset			5,508			—		5,508				—
	Separate account assets			1,986,039			1,986,039		—				—

	Total assets accounted for at fair value		$	2,637,417			2,043,267		593,085				1,065

	Liabilities accounted for at fair value:
	Derivative liability		$	73,273			—		73,273				—
	Separate account liabilities			1,986,039			1,986,039		—				—
	Annuity embedded derivative liabilities (1)			22,640			—		—				22,640

	Total liabilities accounted for at fair value		$	2,081,952			1,986,039		73,273				22,640



			Total			Level 1		Level 2				Level 3
	2012:00:00
	Assets accounted for at fair value:
	Fixed-maturity securities:
	U.S. government		$	32,809			32,809		—				—
	States and political subdivisions			18,535			—		18,535				—
	Foreign government			623			—		623				—
	Public utilities			43,684			—		43,684				—
	Corporate securities			409,868			—		408,766				1,102
	Mortgage-backed securities			206,007			—		206,007				—
	Derivative asset			2,159			—		2,159				—
	Separate account assets			1,577,274			1,577,274		—				—

	Total assets accounted for at fair value		$	2,290,959			1,610,083		679,774				1,102

	Liabilities accounted for at fair value:
	Derivative liability		$	5,430			—		5,430				—
	Separate account liabilities			1,577,274			1,577,274		—				—
	Annuity embedded derivative liabilities (1)			95,625			—		—				95,625

	Total liabilities accounted for at fair value		$	1,678,329			1,577,274		5,430				95,625


		(1)	Annuity embedded derivative liabilities are reported in account balances and future policy benefit reserves on the Balance Sheets.
Reconciliation of the Beginning and Ending Balances for the Company's Level 3 Assets and Liabilities Measured at Fair Value on a Recurring Basis	'

	The following table provides a reconciliation of the beginning and ending balances for the Company’s Level 3 assets and liabilities measured at fair value on a recurring basis:



			Beginning			Net		Other				Purchases			Sales and		Transfer in		Ending			Realized
			balance			Income		comprehensive				and			settlements		and/or on		balance			gains
								(loss) income				issuances					Level 3, net					(losses)
																						included in
																						net income
																						(loss)
																						related to
																						financial
																						instruments
																						still held
																						at December 31
	2013:00:00
	Fixed-maturity securities:
	Corporate securities		$	1,102			—		(37	)			—			—		—		1,065			—

	Total fixed- maturity securities		$	1,102			—		(37	)			—			—		—		1,065			—

	Annuity embedded derivative liabilities		$	(95,625	)		129,069		—				(58,326	)		2,242		—		(22,640	)		70,743
	2012:00:00
	Fixed-maturity securities:
	Corporate securities		$	1,030			—		72				—			—		—		1,102			—

	Total fixed- maturity securities		$	1,030			—		72				—			—		—		1,102			—

	Annuity embedded derivative liabilities		$	(94,315	)		30,717		—				(34,598	)		2,571		—		(95,6
Significant Unobservable Inputs Used in Fair Value Measurements for Level 3 Assets and Liabilities Measured at Fair Value on a Recurring Basis	'

	The following table provides a summary of the significant unobservable inputs used in the fair value measurements developed by the Company or reasonably available to the Company of Level 3 assets and liabilities on a recurring basis at December 31:



			Fair value			Valuation technique		Unobservable		Range
								input		(weighted
										average)
	2013:00:00
	Fixed-maturity securities:
	Available-for-sale:
	Corporate securities		$	1,065			Matrix pricing	Option			250	(250)
								adjusted
								spread*
	Annuity and life embedded derivative liabilities:
	MVLO			(29,226	)		Income approach	Annuitizations			0–25%
								Surrenders			0–25%
								Mortality **			0–100%
								Withdrawal
								Benefit
								Election			0–50%

	GMWB and GMAB			6,586			Income approach	Surrenders			0.5–35%
								Mortality **			0–100%


	*	No range is applicable due to only one security within classification or the same assumption used on all securities.
	**	Mortality assumptions are derived by applying management determined factors to the Annuity 2000 Mortality Table for MVLO and actively issued GMWB and GMAB and the 1994 MGDB Mortality Table for all other GMWB and GMAB.
Fair Value of Financial Assets and Liabilities	'

	The following table presents the carrying amounts and fair values of financial assets and liabilities at December 31:



			2013
			Carrying			Fair value
			amount			Level 1		Level 2				Level 3			Total
	Financial assets:
	Policy loans		$	263			—		263				—			263
	Financial liabilities:
	Investment contracts		$	558,261			—		—				558,633			558,633

			2012
			Carrying			Fair value
			amount			Level 1		Level 2				Level 3			Total
	Financial assets:
	Policy loans		$	261			—		261				—			261
	Financial liabilities:
	Investment contracts		$	675,759			—		—				676,055			676,055

Financing_Receivables_Tables

Financing Receivables (Tables)	12 Months Ended
Financing Receivables (Tables)	Dec. 31, 2013
Allowances For Credit Losses And Investment in Financing Receivables	'

	The allowance for credit losses and recorded investment in financing receivables as of December 31 are shown below:



		Nontrade
		receivables
	2013:00:00
	Allowance for credit losses:
	Beginning balance	$	15
	Provision		3

	Ending balance		18

	Ending balance collectively evaluated for impairment	$	18

	Financing receivables:
	Ending balance	$	141

	Ending balance collectively evaluated for impairment	$	141


		Nontrade
		receivables
	2012:00:00
	Allowance for credit losses:
	Beginning balance	$	40
	Provision		(25	)

	Ending balance		15

	Ending balance collectively evaluated for impairment	$	15

	Financing receivables:
	Ending balance	$	123

	Ending balance collectively evaluated for impairment	$	123

Nontrade Receivables and Allowance for Credit Losses	'
	The Company’s nontrade receivables are analyzed for credit risk based upon the customer classification of agent or reinsurer. The nontrade receivable and allowance for credit losses by customer classification as of December 31 are shown below:


		2013								2012
		Agent			Reinsurer		Total			Agent			Reinsurer		Total
	Nontrade receivables	$	18			123		141			15			108		123
	Allowance for credit losses		(18	)		—		(18	)		(15	)		—		(15	)

	Net nontrade receivable	$	—			123		123			—			108		108

Aging Analysis of Past Due Financing Receivables	'
	Aging analysis of past-due financing receivables as of December 31 is shown below:


		31–60			61–90		Greater than			Total			Current		Total
		past due			past due		90 past due			past due			Current		Total
	2013:00:00
	Nontrade receivables	$	36			1		18			55			86		141

		31–60			61–90		Greater than			Total			Current		Total
		past due			past due		90 past due			past due			Current		Total
	2012:00:00
	Nontrade receivables	$	41			1		37			79			44		123

Deferred_Acquisition_Costs_Tab

Deferred Acquisition Costs (Tables)	12 Months Ended
Deferred Acquisition Costs (Tables)	Dec. 31, 2013
Deferred Acquisition Costs	'
	DAC at December 31, and the changes in the balance for the years then ended, are as follows:


			2013			2012			2011
	Balance, beginning of year		$	92,245			91,187			61,106
	Capitalization (1)			17,321			18,078			22,614
	Interest			5,011			5,654			4,019
	Amortization			(16,169	)		(28,163	)		12,792
	Change in shadow DAC			5,594			5,489			(9,344	)

	Balance, end of year		$	104,002			92,245			91,187


		-1	Reflects prospective adoption, in 2012, of new acquisition cost guidance. See note 2 for adoption impact.
Pretax Impact on Assets and Liabilities as Result of Unlocking	'
	The pretax impact on the Company’s assets and liabilities as a result of the unlocking during 2013, 2012, and 2011 is as follows:


			2013			2012			2011
	Assets:
	DAC		$	(1,920	)		(1,743	)		2,998
	DSI			(547	)		(565	)		901

	Total asset (decrease) increase			(2,467	)		(2,308	)		3,899

	Liabilities:
	Account balances and future policy benefit reserves			(4,669	)		3,354			7,105
	Unearned premiums			—			—			(1	)

	Total liabilities (decrease) increase			(4,669	)		3,354			7,104

	Net increase (decrease)			2,202			(5,662	)		(3,205	)
	Deferred income tax benefit			771			(1,982	)		(1,122	)

	Net increase (decrease)		$	1,431			(3,680	)		(2,083	)

Deferred_Sales_Inducements_Tab

Deferred Sales Inducements (Tables)	12 Months Ended
Deferred Sales Inducements (Tables)	Dec. 31, 2013
Schedule of Deferred Sales Inducement	'
	DSI at December 31, and the changes in the balance for years then ended, are as follows:


		2013			2012			2011
	Balance, beginning of year	$	18,745			22,756			17,302
	Capitalization		1,842			1,736			2,746
	Interest		987			1,262			990
	Amortization		(5,171	)		(6,664	)		3,953
	Change in shadow DSI		1,942			(345	)		(2,235	)

	Balance, end of year	$	18,345			18,745			22,756

Separate_Accounts_and_Annuity_1

Separate Accounts and Annuity Product Guarantees (Tables)	12 Months Ended
Separate Accounts and Annuity Product Guarantees (Tables)	Dec. 31, 2013
Schedule of Guaranteed Minimums	'
	Guaranteed minimums for the respective years ended December 31 are summarized as follows (note that the amounts listed are not mutually exclusive, as many products contain multiple guarantees):


		2013									2012
		Account			Net amount			Weighted			Account			Net amount			Weighted
		value			at risk			age (years)			value			at risk			age (years)
	GMDB:
	Return of premium	$	1,302,899			1,179			62.2			1,012,413			2,046			62
	Ratchet and return of premium		625,593			4,198			64.7			517,970			15,248			65.1
	Reset		109,406			616			76.1			104,916			1,257			76.1
	Earnings protection rider		—			—			—			—			—			—

	Total	$	2,037,898			5,993						1,635,299			18,551

	GMIB:
	Return of premium	$	11,388			134			66.2			11,071			200			66.3
	Ratchet and rollup		192,236			20,017			63.5			181,744			32,014			63.9

	Total	$	203,624			20,151						192,815			32,214

	GMAB:
	Five years	$	32,307			13			66.5			34,025			225			65.3
	Target date retirement – 7 year		58,335			155			61.7			54,809			563			60.8
	Target date retirement – 10 year		23,064			29			61.5			21,273			540			60.2
	Target date with management levers		325,145			611			61.2			221,884			606			60.3

	Total	$	438,851			808						331,991			1,934

	GMWB:
	No living benefit	$	47,399			—			67.3			30,352			191			67.5
	Life benefit with optional reset		100,047			3,014			69.1			98,376			6,709			68.4
	Life benefit with 8% rollup		36,826			2,348			67.6			33,956			2,955			66.6
	Life benefit with management levers		1,020,428			45,777			59.6			757,158			46,363			59.3

	Total	$	1,204,700			51,139						919,842			56,218

Variable Annuity Account Balances Invested In Separate Account	'
	At December 31, variable annuity account balances were invested in separate account funds with the following investment objectives. Balances are presented at fair value:


	Investment type	2013			2012
	Mutual funds:
	Bond	$	272,340			271,711
	Domestic equity		1,020,867			741,392
	International equity		92,175			79,254
	Specialty		554,262			434,929

	Total mutual funds		1,939,644			1,527,286
	Money market funds		45,515			49,282
	Other		880			706

	Total	$	1,986,039			1,577,274

Summary of Liabilities for Variable Contract Guarantees	'
	The following table summarizes the liabilities for variable contract guarantees that are reflected in the general account and shown in account balances and future policy benefit reserves on the Balance Sheets:


		GMDB			GMIB			GMAB			GMWB			Totals
	Balance as of December 31, 2011	$	863			4,075			14,971			59,242			79,151
	Incurred guaranteed benefits		268			(317	)		290			(7,104	)		(6,863	)
	Paid guaranteed benefits		(311	)		—			(734	)		—			(1,045	)

	Balance as of December 31, 2012		820			3,758			14,527			52,138			71,243
	Incurred guaranteed benefits		531			(791	)		(11,900	)		(61,222	)		(73,382	)
	Paid guaranteed benefits		(237	)		—			(129	)		—			(366	)

	Balance as of December 31, 2013	$	1,114			2,967			2,498			(9,084	)		(2,505	)

Accident_and_Health_Claim_Rese1

Accident and Health Claim Reserves (Tables)	12 Months Ended
Accident and Health Claim Reserves (Tables)	Dec. 31, 2013
Activity in Accident and Health Claim Reserves	'
	Activity in the accident and health claim reserves is summarized as follows:


		2013		2012		2011
	Balance at January 1, net of reinsurance recoverable of $200, $256, and $277, respectively	$	2,229		2,514		2,150
	Incurred related to:
	Current year		868		28		472
	Prior years		564		153		305

	Total incurred		1,432		181		777

	Paid related to:
	Current year		77		14		95
	Prior years		2,552		452		318

	Total paid		2,629		466		413

	Balance at December 31, net of reinsurance recoverable of $264, $200, and $256, respectively	$	1,032		2,229		2,514

Reinsurance_Tables

Reinsurance (Tables)	12 Months Ended
Reinsurance (Tables)	Dec. 31, 2013
Net Exposure to Reinsurance Receivables and Recoverable	'
	The following table shows the net exposure to reinsurance receivables and recoverable at December 31:


		2013			2012
	Reinsurance receivables	$	126			123
	Reinsurance recoverable		2,501			2,214
	Reinsurance payables		(64	)		(60	)

	Net reinsurance exposure	$	2,563			2,277

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2013
Income Tax (Benefit) Expense	'
	Total income tax (benefit) expense for the years ended December 31 is as follows:


		2013			2012			2011
	Income tax expense (benefit) attributable to operations:
	Current tax expense (benefit)	$	2,495			17,206			(3,723	)
	Deferred tax expense (benefit)		1,930			(13,885	)		(6,903	)

	Total income tax expense (benefit) attributable to operations		4,425			3,321			(10,626	)
	Income tax effect on equity:
	Attributable to unrealized gains for the year		(12,760	)		5,152			5,779

	Total income tax effect on equity	$	(8,335	)		8,473			(4,847	)

Income Tax (Benefit) Expense Computed at the Statutory Rate	'
	Income tax expense (benefit) computed at the statutory rate of 35% varies from income tax (benefit) expense reported on the Statements of Operations for the respective years ended December 31 as follows:


		2013			2012			2011
	Income tax expense (benefit) computed at the statutory rate	$	5,916			4,349			(9,061	)
	Dividends-received deductions and tax-exempt interest		(1,603	)		(1,035	)		(1,238	)
	Other		112			7			(327	)

	Income tax expense (benefit) as reported	$	4,425			3,321			(10,626	)

Significant Components of Net Deferred Tax Asset (Liability)	'
	Tax effects of temporary differences giving rise to the significant components of the net deferred tax asset (liability), which is included in other assets and other liabilities, respectively, on the Balance Sheets, at December 31 are as follows:


		2013			2012
	Deferred tax assets:
	Future benefit reserves	$	27,266			50,315
	Expense accruals		162			256
	Other-than-temporarily impaired assets		84			—
	Investment income		23,577			332

	Total deferred tax assets		51,089			50,903

	Deferred tax liabilities:
	Deferred acquisition costs		(31,506	)		(26,792	)
	Due and deferred premium		(16	)		(3	)
	Net unrealized gains on investments		(10,702	)		(26,073	)

	Total deferred tax liabilities		(42,224	)		(52,868	)

	Net deferred tax assets (liabilities)	$	8,865			(1,965	)

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	12 Months Ended
Commitments and Contingencies (Tables)	Dec. 31, 2013
Future Minimum Lease Payments Required under Operating Leases	'
	The Company leases office space as mentioned in note 14. Expense for the operating lease was $29, $26, and $26 in 2013, 2012, and 2011, respectively. The future minimum lease payments required under operating leases are as follows:


	2014	$	22
	2015		22
	2016		24
	2017		24
	2018		24
	2019 and beyond		36

	Total	$	152

Segment_Information_Tables

Segment Information (Tables)	12 Months Ended
Segment Information (Tables)	Dec. 31, 2013
Reconciliation of Unconsolidated Segment Results to Consolidated Statement of Operations	'
	Segment results are reconciled to the statements of operations in the tables below:


			Year ended December 31, 2013
			Individual			Other			Total
			annuities			Other			Total
	Revenue:
	Net premiums and policy fees		$	47,281			3,452			50,733
	Interest and similar income, net			28,590			1,074			29,664
	Change in fair value of assets and liabilities			(78,973	)		—			(78,973	)
	Realized investment gains, net			796			33			829
	Fee, commission, and other revenue			2,795			—			2,795

	Total revenue			489			4,559			5,048

	Benefits and expenses:
	Net benefits			(42,034	)		3,931			(38,103	)
	General and administrative expenses and commissions			31,486			924			32,410
	Change in deferred acquisition costs, net			(6,440	)		277			(6,163	)

	Total benefits and expenses			(16,988	)		5,132			(11,856	)

	Pretax income (loss)		$	17,477			(573	)		16,904



			Year ended December 31, 2012
			Individual			Other			Total
			annuities			Other			Total
	Revenue:
	Net premiums and policy fees		$	36,997			3,195			40,192
	Interest and similar income, net			29,905			945			30,850
	Change in fair value of assets and liabilities			(14,676	)		—			(14,676	)
	Realized investment gains, net			14,170			332			14,502
	Fee, commission, and other revenue			2,385			—			2,385

	Total revenue			68,781			4,472			73,253

	Benefits and expenses:
	Net benefits			20,914			2,656			23,570
	General and administrative expenses and commissions			32,277			550			32,827
	Change in deferred acquisition costs, net			4,657			(227	)		4,430

	Total benefits and expenses			57,848			2,979			60,827

	Pretax income		$	10,933			1,493			12,426



			Year ended December 31, 2011
			Individual
			annuities			Other			Total
	Revenue:
	Net premiums and policy fees		$	27,631			3,260			30,891
	Interest and similar income, net			31,778			806			32,584
	Change in fair value of assets and liabilities			(8,116	)		—			(8,116	)
	Realized investment gains, net			1,582			23			1,605
	Fee, commission, and other revenue			1,822			43			1,865

	Total revenue			54,697			4,132			58,829

	Benefits and expenses:
	Net benefits			82,338			1,840			84,178
General and administrative expenses and commissions			38,003			1,959			39,962
Change in deferred acquisition costs, net			(39,670	)		245			(39,425	)

Total benefits and expenses			80,671			4,044			84,715

Pretax (loss) income		$	(25,974	)		88			(25,886	)

Changes_in_and_Reclassificatio1

Changes in and Reclassifications from Accumulated Other Comprehensive Income (AOCI) (Tables)	12 Months Ended
	Dec. 31, 2013
Changes in AOCI by component	'
	Changes in AOCI by component consist of the following:


		Year ended December 31, 2013
		Net			OTTI			Total
		unrealized			losses in			AOCI
		gain on			OCI
		securities
	Beginning balance	$	34,045			—			34,045
	OCI before reclassifications		(23,180	)		—			(23,180	)
	Amounts reclassified from AOCI		(518	)		—			(518	)

	Net OCI		(23,698	)		—			(23,698	)

	Ending balance	$	10,347			—			10,347


		Year ended December 31, 2012
		Net			OTTI			Total
		unrealized			losses in			AOCI
		gain on			OCI
		securities
	Beginning balance	$	24,477			—			24,477
	OCI before reclassifications		19,061			(67	)		18,994
	Amounts reclassified from AOCI		(9,493	)		67			(9,426	)

	Net OCI		9,568			—			9,568

	Ending balance	$	34,045			—			34,045

Reclassifications from AOCI	'
	Reclassifications from AOCI consist of the following:


		Amount reclassified						Affected line item
		from AOCI						in the consolidated
		December 31,						statement of operations
	AOCI	2013			2012
	Net unrealized gain on securities:
	Available-for-sale securities	$	797			14,605		Realized investment gains, net
			(279	)		(5,112	)	Income tax benefit

			518			9,493		Net income

	OTTI losses in OCI:
	Other than temporary impairments		—			(103	)	Realized investment gains, net
			—			36		Income tax expense

			—			(67	)	Net loss

	Total amounts reclassified from AOCI	$	518			9,426		Total net income

Organization_Additional_Inform

Organization - Additional Information (Detail) (Sales)	12 Months Ended
Organization - Additional Information (Detail) (Sales)	Dec. 31, 2013
Individual Annuities	'
Organization and Nature of Operations [Line Items]	'
Percentage of net premium written	99.00%
Accident and health	'
Organization and Nature of Operations [Line Items]	'
Percentage of net premium written	1.00%
Life	'
Organization and Nature of Operations [Line Items]	'
Percentage of net premium written	1.00%
Variable Annuity \| Individual Annuities	'
Organization and Nature of Operations [Line Items]	'
Percentage of net premium written	99.80%
Fixed Annuities \| Individual Annuities	'
Organization and Nature of Operations [Line Items]	'
Percentage of net premium written	0.20%

Recovered_Sheet1

Summary Of Significant Accounting Policies - Additional Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Significant Accounting Policies [Line Items]	'		'		'
Traditional life products, life reserve interest assumptions range, minimum	2.60%		'		'
Traditional life products, life reserve interest assumptions range, maximum	6.00%		'		'
Fair value of equity securities, percentage below average cost at the end of quarter to be considered other-than-temporarily impaired	20.00%		'		'
Acquisition cost capitalized	$17,321	[1]	$18,078	[1]	$22,614	[1]
Change in income from operation before income taxes	'		4,820		'
DAC, DSI, and VOBA amortization	'		76		'
Change in Accounting Method Accounted for as Change in Estimate	'		'		'
Significant Accounting Policies [Line Items]	'		'		'
Change in valuation reserves for DAC, DSI, and VOBA	'		1,583		'
Previous Policy	'		'		'
Significant Accounting Policies [Line Items]	'		'		'
Acquisition cost capitalized	'		$20,123		'
Guaranteed Minimum Death Benefit and Guaranteed Minimum Income Benefit	'		'		'
Significant Accounting Policies [Line Items]	'		'		'
Stochastically generated investment performance scenarios	100		100		'
Mean investment performance assumption	6.50%		6.50%		'
Volatility assumption	13.40%		13.40%		'
Mortality assumption	93.30%		94.00%		'
Lapse rates, spike rates	40.00%		40.00%		'
Lapse rates, ultimate rate	15.00%		15.00%		'
Description of discount rates	'Discount rates vary by contract type and are equal to an assumed long-term investment return (6.5%), less the applicable mortality and expense rate.		'Discount rates vary by contract type and are equal to an assumed long-term investment return (6.5%), less the applicable mortality and expense rate.		'
Other Products	'		'		'
Significant Accounting Policies [Line Items]	'		'		'
Mortality assumption	50.00%		50.00%		'
Guaranteed Minimum Accumulation And Withdrawal Benefit	'		'		'
Significant Accounting Policies [Line Items]	'		'		'
Stochastically generated investment performance scenarios	1,000		1,000		'
Mortality assumption	93.30%		94.00%		'
Lapse rates, spike rates	40.00%		40.00%		'
Lapse rates, ultimate rate	15.00%		15.00%		'
Volatility assumption period	'4 years		'4 years		'

[1]	Reflects prospective adoption, in 2012, of new acquisition cost guidance. See note 2 for adoption impact.

Market_Volatility_Assumption_V

Market Volatility Assumption Varies by Fund Type and Grades From a Current Volatility to Long-Term Assumption (Detail) (Guaranteed Minimum Accumulation And Withdrawal Benefit)	Dec. 31, 2013	Dec. 31, 2012
Large Cap	'	'
Long-Duration Contracts, Assumptions by Product and Guarantee [Line Items]	'	'
Current volatility	15.80%	18.50%
Long-term forward volatility	18.20%	19.80%
Bonds	'	'
Long-Duration Contracts, Assumptions by Product and Guarantee [Line Items]	'	'
Current volatility	3.40%	3.40%
Long-term forward volatility	4.00%	4.10%
International	'	'
Long-Duration Contracts, Assumptions by Product and Guarantee [Line Items]	'	'
Current volatility	17.00%	21.50%
Long-term forward volatility	24.50%	25.20%
Small Cap	'	'
Long-Duration Contracts, Assumptions by Product and Guarantee [Line Items]	'	'
Current volatility	19.80%	23.10%
Long-term forward volatility	21.10%	21.40%

Amortized_Cost_or_Cost_Gross_U

Amortized Cost or Cost, Gross Unrealized Gains, Gross Unrealized Losses, and Fair Values of Available-For-Sale Securities (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Schedule of Available-for-sale Securities [Line Items]	'	'
Total fixed-maturity securities, available-for-sale, Amortized cost	$615,294	$637,031
Total fixed-maturity securities, available-for-sale, Gross unrealized gains	40,347	74,996
Total fixed-maturity securities, available-for-sale, Gross unrealized losses	9,771	501
Total available-for-sale fixed-maturity securities, fair value	645,870	711,526
Total fixed-maturity securities, available-for-sale, OTTI in accumulated other comprehensive income	'	'
U.S. government	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Total fixed-maturity securities, available-for-sale, Amortized cost	57,053	31,545
Total fixed-maturity securities, available-for-sale, Gross unrealized gains	646	1,264
Total fixed-maturity securities, available-for-sale, Gross unrealized losses	471	'
Total available-for-sale fixed-maturity securities, fair value	57,228	32,809
Total fixed-maturity securities, available-for-sale, OTTI in accumulated other comprehensive income	'	'
States and political subdivisions	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Total fixed-maturity securities, available-for-sale, Amortized cost	17,574	18,094
Total fixed-maturity securities, available-for-sale, Gross unrealized gains	114	652
Total fixed-maturity securities, available-for-sale, Gross unrealized losses	1,179	211
Total available-for-sale fixed-maturity securities, fair value	16,509	18,535
Total fixed-maturity securities, available-for-sale, OTTI in accumulated other comprehensive income	'	'
Foreign Government	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Total fixed-maturity securities, available-for-sale, Amortized cost	2,534	558
Total fixed-maturity securities, available-for-sale, Gross unrealized gains	44	65
Total fixed-maturity securities, available-for-sale, Gross unrealized losses	155	'
Total available-for-sale fixed-maturity securities, fair value	2,423	623
Total fixed-maturity securities, available-for-sale, OTTI in accumulated other comprehensive income	'	'
Public Utilities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Total fixed-maturity securities, available-for-sale, Amortized cost	39,615	37,070
Total fixed-maturity securities, available-for-sale, Gross unrealized gains	4,363	6,644
Total fixed-maturity securities, available-for-sale, Gross unrealized losses	648	30
Total available-for-sale fixed-maturity securities, fair value	43,330	43,684
Total fixed-maturity securities, available-for-sale, OTTI in accumulated other comprehensive income	'	'
Corporate Securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Total fixed-maturity securities, available-for-sale, Amortized cost	343,790	361,419
Total fixed-maturity securities, available-for-sale, Gross unrealized gains	26,790	48,701
Total fixed-maturity securities, available-for-sale, Gross unrealized losses	6,349	252
Total available-for-sale fixed-maturity securities, fair value	364,231	409,868
Total fixed-maturity securities, available-for-sale, OTTI in accumulated other comprehensive income	'	'
Mortgage-backed securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Total fixed-maturity securities, available-for-sale, Amortized cost	154,728	188,345
Total fixed-maturity securities, available-for-sale, Gross unrealized gains	8,390	17,670
Total fixed-maturity securities, available-for-sale, Gross unrealized losses	969	8
Total available-for-sale fixed-maturity securities, fair value	162,149	206,007
Total fixed-maturity securities, available-for-sale, OTTI in accumulated other comprehensive income	'	'

Net_Unrealized_Gains_On_Availa

Net Unrealized Gains On Available -For-Sale Securities (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Schedule of Available-for-sale Securities [Line Items]	'	'	'
Available-for-sale securities, Net unrealized gains	$10,347	$34,045	$24,477
Fixed-maturity securities	'	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'	'
Available-for-sale securities, Net unrealized gains	30,576	74,495	65,063
Shadow	'	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'	'
Available-for-sale securities, Net unrealized gains	-14,657	-22,118	-27,407
Deferred taxes	'	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'	'
Available-for-sale securities, Net unrealized gains	($5,572)	($18,332)	($13,179)

Amortized_Cost_and_Fair_Value_

Amortized Cost and Fair Value Available-For-Sale Fixed Maturity Securities (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Available-for-sale:	'	'
Due in one year or less, amortized cost	$6,889	'
Due after one year through five years, amortized cost	167,641	'
Due after five years through ten years, amortized cost	180,453	'
Due after ten years, amortized cost	105,583	'
Mortgage-backed securities and collateralized mortgage obligations, amortized cost	154,728	'
Total available-for-sale fixed-maturity securities, amortized cost	615,294	'
Available-for-sale:	'	'
Due in one year or less, fair value	6,988	'
Due after one year through five years, fair value	181,854	'
Due after five years through ten years, fair value	186,781	'
Due after ten years, fair value	108,098	'
Mortgage-backed securities and collateralized mortgage obligations, fair value	162,149	'
Total available-for-sale fixed-maturity securities, fair value	$645,870	$711,526

Investments_Additional_Informa

Investments - Additional Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Schedule of Investments [Line Items]	'	'
Amortized cost of fixed-maturity securities with rights to call or prepay without penalty	$190,302	'
Carrying value of investments held on deposit with various insurance departments and in other trusts	1,650	1,668
Available-for-sale investment holdings that were in an unrealized loss position for fixed-maturity securities	79	10
Unrealized gain loss on investment grade securities	9,771	501
External Credit Rating, Investment Grade	'	'
Schedule of Investments [Line Items]	'	'
Unrealized gain loss on investment grade securities	$9,524	$325
Percentage of unrealized loss	97.50%	64.90%

Proceeds_from_Sales_of_Availab

Proceeds from Sales of Available-For-Sale Investments (Detail) (Fixed-maturity securities, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Fixed-maturity securities	'	'	'
Available-for-sale:	'	'	'
Proceeds from sales	$77,960	$134,346	$68,328

Unrealized_Losses_on_Available

Unrealized Losses on Available-For-Sale Securities and Related Fair Value (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Schedule of Available-for-sale Securities [Line Items]	'	'
Fair value,12 months or less	$171,565	$17,173
Unrealized losses, 12 months or less	8,375	295
Fair value, greater than 12 months	8,928	1,311
Unrealized losses, greater than 12 months	1,396	206
Fair value, total	180,493	18,484
Unrealized losses, total	9,771	501
U.S. government	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Fair value,12 months or less	38,474	'
Unrealized losses, 12 months or less	471	'
Fair value, total	38,474	'
Unrealized losses, total	471	'
States and political subdivisions	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Fair value,12 months or less	9,551	4,323
Unrealized losses, 12 months or less	459	211
Fair value, greater than 12 months	3,800	'
Unrealized losses, greater than 12 months	720	'
Fair value, total	13,351	4,323
Unrealized losses, total	1,179	211
Foreign Government	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Fair value,12 months or less	1,837	'
Unrealized losses, 12 months or less	155	'
Fair value, total	1,837	'
Unrealized losses, total	155	'
Public Utilities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Fair value,12 months or less	4,427	'
Unrealized losses, 12 months or less	563	'
Fair value, greater than 12 months	460	517
Unrealized losses, greater than 12 months	85	30
Fair value, total	4,887	517
Unrealized losses, total	648	30
Corporate Securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Fair value,12 months or less	91,430	11,842
Unrealized losses, 12 months or less	5,758	76
Fair value, greater than 12 months	4,668	794
Unrealized losses, greater than 12 months	591	176
Fair value, total	96,098	12,636
Unrealized losses, total	6,349	252
Mortgage-backed securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Fair value,12 months or less	25,846	1,008
Unrealized losses, 12 months or less	969	8
Fair value, total	25,846	1,008
Unrealized losses, total	$969	$8

Cumulative_Credit_Impairments_

Cumulative Credit Impairments on Fixed-Maturity Securities (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Other Than Temporary Impairment Losses Recognized [Line Items]	'	'
Beginning Balance	'	$270
Additions for credit impairments recognized on:	'	'
Securities not previously impaired	'	169
Securities that the Company intends to sell or more likely than not be required to sell before recovery (interest)	241	'
Reductions for credit impairments previously on:	'	'
Securities that matured or were sold during the period	'	-439
Ending Balance	$241	'

Gross_and_Net_Realized_Investm

Gross and Net Realized Investment Gains (Losses) (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Investment gains/losses [Line Items]	'	'	'
Other	($241)	($169)	($270)
Fixed-maturity securities	'	'	'
Investment gains/losses [Line Items]	'	'	'
Gross gains on sales	2,324	14,894	2,152
Gross losses on sales	-1,286	-223	-277
OTTI	-241	-169	-270
Other	32	'	'
Net realized investment gains	$829	$14,502	$1,605

Major_Categories_of_Interest_a

Major Categories of Interest and Similar Income, Net (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Interest and Other Income [Line Items]	'	'	'
Fixed-maturity securities	$29,904	$31,075	$32,790
Short-term securities	13	33	15
Policy loans	21	27	24
Other	33	20	6
Total	29,971	31,155	32,835
Less: Investment expenses	307	305	251
Total interest and similar income, net	$29,664	$30,850	$32,584

Derivative_and_Hedging_Instrum2

Derivative and Hedging Instruments - Additional Information (Detail) (Future, USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Future	'	'
Derivative Instruments and Hedging Activities Disclosures [Line Items]	'	'
Collateral securities, fair value	$12,366	$13,279

Balance_sheet_Location_and_Fai

Balance sheet Location and Fair Value of Derivatives (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Derivatives, Fair Value [Line Items]	'	'
Derivatives, Fair value	($90,405)	($98,896)
Guaranteed Minimum Death Benefit	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivatives, Fair value	9,084	-52,138
Guaranteed Minimum Accumulation Benefit	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivatives, Fair value	-2,498	-14,527
Market Value Liability Options	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivatives, Fair value	-29,226	-28,960
Interest Rate Swap	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivatives, Fair value	-67,765	-3,271
Derivative Assets	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivatives, Fair value	5,508	2,159
Account balances and future policy benefit reserves	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivatives, Fair value	-22,640	-95,625
Derivative Liabilities	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivatives, Fair value	($73,273)	($5,430)

Gain_Loss_Recognized_In_Income

Gain Loss Recognized In Income (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Change in fair value of annuity embedded derivatives	$71,546	($2,473)	($62,356)
Policy fees	47,579	36,988	27,780
Derivative loss, net	-6,118	-16,721	-75,127
Policyholder benefits	38,103	-23,570	-84,178
Market Value Liability Options	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Change in fair value of annuity embedded derivatives	-1,575	-9,286	3,778
Policy fees	1,061	301	-4,379
Policyholder benefits	248	127	-276
Interest Rate Swap	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Derivative loss, net	-58,289	110	'
Future	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Derivative loss, net	-20,684	-14,786	-8,116
Guaranteed Minimum Death Benefit	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Change in fair value of annuity embedded derivatives	61,222	7,103	-54,353
Guaranteed Minimum Accumulation Benefit	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Change in fair value of annuity embedded derivatives	$11,899	($290)	($11,781)

Derivatives_Assets_And_Liabili

Derivatives Assets And Liabilities Subject To Enforceable Master Netting Arrangement (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012
Derivative Instruments and Hedging Activities Disclosures [Line Items]	'		'
Net amounts presented in the balance sheet, derivatives assets	$5,508		$2,159
Net amounts presented in the balance sheet, derivatives liabilities	-73,273		-5,430
Net amounts presented in the balance sheet, net derivatives	-90,405		-98,896
Derivative Liabilities	'		'
Derivative Instruments and Hedging Activities Disclosures [Line Items]	'		'
Gross amounts recognized, derivatives liabilities	-73,273		-5,430
Gross amounts offset in the balance sheet, derivatives liabilities	'		'
Net amounts presented in the balance sheet, derivatives liabilities	-73,273		-5,430
Gross amounts not offset in the balance sheet, financial instruments, derivative liabilities	5,508	[1]	713	[1]
Gross amounts not offset in the balance sheet, collateral pledged/received	66,853		1,525
Net amount, derivatives liabilities	-912		-3,192
Derivative Assets	'		'
Derivative Instruments and Hedging Activities Disclosures [Line Items]	'		'
Gross amounts recognized, derivatives assets	5,508		2,159
Gross amounts offset in the balance sheet, derivatives assets	'		'
Net amounts presented in the balance sheet, derivatives assets	5,508		2,159
Gross amounts not offset in the balance sheet, financial instruments, derivative assets	-5,508	[1]	-713	[1]
Gross amounts not offset in the balance sheet, collateral pledged/received	'		-1,441
Net amount, derivatives assets	'		5
Derivatives	'		'
Derivative Instruments and Hedging Activities Disclosures [Line Items]	'		'
Gross amounts recognized, net derivatives	-67,765		-3,271
Net amounts presented in the balance sheet, net derivatives	-67,765		-3,271
Gross amounts not offset in the balance sheet, collateral pledged/received	66,853		84
Net amount	($912)		($3,187)

[1]	Represents the amount of assets or liabilities that could be offset by liabilities or assets with the same counterparty under master netting or similar arrangements that management elects not to offset on the Balance Sheets.

Assets_and_Liabilities_Measure

Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012
Assets accounted for at fair value:	'		'
Fixed-maturity securities, available-for-sale	$645,870		$711,526
Derivative asset	5,508		2,159
Separate account assets	1,986,039		1,577,274
Total assets accounted for at fair value	2,637,417		2,290,959
Liabilities accounted for at fair value:	'		'
Derivative liability	73,273		5,430
Separate account liabilities	1,986,039		1,577,274
Annuity embedded derivative liabilities	22,640	[1]	95,625	[1]
Total liabilities accounted for at fair value	2,081,952		1,678,329
U.S. government	'		'
Assets accounted for at fair value:	'		'
Fixed-maturity securities, available-for-sale	57,228		32,809
States and political subdivisions	'		'
Assets accounted for at fair value:	'		'
Fixed-maturity securities, available-for-sale	16,509		18,535
Foreign Government	'		'
Assets accounted for at fair value:	'		'
Fixed-maturity securities, available-for-sale	2,423		623
Public Utilities	'		'
Assets accounted for at fair value:	'		'
Fixed-maturity securities, available-for-sale	43,330		43,684
Corporate Securities	'		'
Assets accounted for at fair value:	'		'
Fixed-maturity securities, available-for-sale	364,231		409,868
Mortgage-backed securities	'		'
Assets accounted for at fair value:	'		'
Fixed-maturity securities, available-for-sale	162,149		206,007
Fair Value, Inputs, Level 1	'		'
Assets accounted for at fair value:	'		'
Separate account assets	1,986,039		1,577,274
Total assets accounted for at fair value	2,043,267		1,610,083
Liabilities accounted for at fair value:	'		'
Separate account liabilities	1,986,039		1,577,274
Total liabilities accounted for at fair value	1,986,039		1,577,274
Fair Value, Inputs, Level 1 \| U.S. government	'		'
Assets accounted for at fair value:	'		'
Fixed-maturity securities, available-for-sale	57,228		32,809
Fair Value, Inputs, Level 2	'		'
Assets accounted for at fair value:	'		'
Derivative asset	5,508		2,159
Total assets accounted for at fair value	593,085		679,774
Liabilities accounted for at fair value:	'		'
Derivative liability	73,273		5,430
Total liabilities accounted for at fair value	73,273		5,430
Fair Value, Inputs, Level 2 \| States and political subdivisions	'		'
Assets accounted for at fair value:	'		'
Fixed-maturity securities, available-for-sale	16,509		18,535
Fair Value, Inputs, Level 2 \| Foreign Government	'		'
Assets accounted for at fair value:	'		'
Fixed-maturity securities, available-for-sale	2,423		623
Fair Value, Inputs, Level 2 \| Public Utilities	'		'
Assets accounted for at fair value:	'		'
Fixed-maturity securities, available-for-sale	43,330		43,684
Fair Value, Inputs, Level 2 \| Corporate Securities	'		'
Assets accounted for at fair value:	'		'
Fixed-maturity securities, available-for-sale	363,166		408,766
Fair Value, Inputs, Level 2 \| Mortgage-backed securities	'		'
Assets accounted for at fair value:	'		'
Fixed-maturity securities, available-for-sale	162,149		206,007
Fair Value, Inputs, Level 3	'		'
Assets accounted for at fair value:	'		'
Total assets accounted for at fair value	1,065		1,102
Liabilities accounted for at fair value:	'		'
Annuity embedded derivative liabilities	22,640	[1]	95,625	[1]
Total liabilities accounted for at fair value	22,640		95,625
Fair Value, Inputs, Level 3 \| Corporate Securities	'		'
Assets accounted for at fair value:	'		'
Fixed-maturity securities, available-for-sale	$1,065		$1,102

[1]	Annuity embedded derivative liabilities are reported in account balances and future policy benefit reserves on the Balance Sheets.

Fair_Value_Measurements_Additi

Fair Value Measurements - Additional Information (Detail) (Private Placement [Member], Fair Value, Inputs, Level 3, USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Private Placement [Member] \| Fair Value, Inputs, Level 3	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Private placement securities	$1,065	$1,102

Reconciliation_of_the_Beginnin

Reconciliation of the Beginning and Ending Balances for the Company's Level 3 Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Available-for-sale Securities	'	'
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'	'
Beginning balance	$1,102	$1,030
Other comprehensive income (loss)	-37	72
Transfer into and/or out of Level 3, net	'	'
Ending balance	1,065	1,102
Available-for-sale Securities \| Corporate Securities	'	'
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'	'
Beginning balance	1,102	1,030
Other comprehensive income (loss)	-37	72
Transfer into and/or out of Level 3, net	'	'
Ending balance	1,065	1,102
Embedded Derivative Financial Instruments	'	'
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'	'
Beginning balance	-95,625	-94,315
Net income	129,069	30,717
Purchases and issuances	-58,326	-34,598
Sales and settlements	2,242	2,571
Transfer into and/or out of Level 3, net	'	'
Ending balance	-22,640	-95,625
Realized gains (losses) included in net Income related to financial instruments	$70,743	($3,881)

Assets_and_Liabilities_Measure1

Assets and Liabilities Measured at Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Available-for-sale Securities	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'	'
Fair Value	$1,065	$1,102	$1,030
Available-for-sale Securities \| Corporate Securities	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'	'
Fair Value	1,065	1,102	1,030
Valuation Technique	'Matrix pricing	'	'
Unobservable Input, option adjusted spread	250	'	'
Embedded Derivative Financial Instruments	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'	'
Fair Value	-22,640	-95,625	-94,315
Embedded Derivative Financial Instruments \| Market Value Liability Options	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'	'
Unobservable Input, Annuitizations, minimum	0.00%	'	'
Unobservable Input, Annuitizations, maximum	25.00%	'	'
Unobservable Input, Mortality, minimum	0.00%	'	'
Unobservable Input, Mortality, maximum	100.00%	'	'
Embedded Derivative Financial Instruments \| Guaranteed Minimum Withdrawal Benefit and Guaranteed Minimum Accumulation Benefit	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'	'
Unobservable Input, Mortality, minimum	0.00%	'	'
Unobservable Input, Mortality, maximum	100.00%	'	'
Reserve \| Market Value Liability Options	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'	'
Fair Value	-29,226	'	'
Valuation Technique	'Income approach	'	'
Reserve \| Guaranteed Minimum Withdrawal Benefit and Guaranteed Minimum Accumulation Benefit	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'	'
Fair Value	$6,586	'	'
Valuation Technique	'Income approach	'	'
Weighted Average [Member] \| Available-for-sale Securities \| Corporate Securities	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'	'
Unobservable Input, option adjusted spread	250	'	'
Minimum \| Embedded Derivative Financial Instruments \| Market Value Liability Options	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'	'
Unobservable Input, surrenders	0.00%	'	'
Unobservable Input, withdrawal benefit election	0.00%	'	'
Minimum \| Embedded Derivative Financial Instruments \| Guaranteed Minimum Withdrawal Benefit and Guaranteed Minimum Accumulation Benefit	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'	'
Unobservable Input, surrenders	0.50%	'	'
Maximum \| Embedded Derivative Financial Instruments \| Market Value Liability Options	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'	'
Unobservable Input, surrenders	25.00%	'	'
Unobservable Input, withdrawal benefit election	50.00%	'	'
Maximum \| Embedded Derivative Financial Instruments \| Guaranteed Minimum Withdrawal Benefit and Guaranteed Minimum Accumulation Benefit	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'	'
Unobservable Input, surrenders	35.00%	'	'

Fair_Value_of_Financial_Assets

Fair Value of Financial Assets and Liabilities (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Financial assets, Carrying amount:	'	'
Policy loans	$263	$261
Financial liabilities, Carrying amount :	'	'
Investment contracts	558,261	675,759
Financial assets, Fair value:	'	'
Policy loans	263	261
Financial liabilities, Fair value:	'	'
Investment contracts	558,633	676,055
Fair Value, Inputs, Level 2	'	'
Financial assets, Fair value:	'	'
Policy loans	263	261
Fair Value, Inputs, Level 3	'	'
Financial liabilities, Fair value:	'	'
Investment contracts	$558,633	$676,055

Allowances_For_Credit_Losses_A

Allowances For Credit Losses And Investment in Financing Receivables (Detail) (Non Trade Receivable, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Non Trade Receivable	'	'
Allowance for credit losses:	'	'
Beginning balance	$15	$40
Provision (benefit)	3	-25
Ending balance	18	15
Ending balance collectively evaluated for impairment	18	15
Financing receivables:	'	'
Ending balance	141	123
Ending balance collectively evaluated for impairment	$141	$123

Nontrade_Receivables_and_Allow

Nontrade Receivables and Allowance for Credit Losses (Detail) (Non Trade Receivable, USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Financing Receivable, Allowance for Credit Losses [Line Items]	'	'	'
Nontrade receivables	$141	$123	'
Allowance for credit losses	-18	-15	-40
Net nontrade receivable	123	108	'
Agents	'	'	'
Financing Receivable, Allowance for Credit Losses [Line Items]	'	'	'
Nontrade receivables	18	15	'
Allowance for credit losses	-18	-15	'
Reinsurer	'	'	'
Financing Receivable, Allowance for Credit Losses [Line Items]	'	'	'
Nontrade receivables	123	108	'
Net nontrade receivable	$123	$108	'

Aging_Analysis_of_Past_Due_Fin

Aging Analysis of Past Due Financing Receivables (Detail) (Non Trade Receivable, USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Non Trade Receivable	'	'
Financing Receivable, Recorded Investment, Past Due [Line Items]	'	'
31-60 past due	$36	$41
61-90 past due	1	1
Greater than 90 days past due	18	37
Total past due	55	79
Current	86	44
Total	$141	$123

Deferred_Acquisition_Costs_Det

Deferred Acquisition Costs (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Deferred Policy Acquisition Costs [Line Items]	'		'		'
Balance, beginning of year	$92,245		$91,187		$61,106
Capitalization	17,321	[1]	18,078	[1]	22,614	[1]
Interest	5,011		5,654		4,019
Amortization	-16,169		-28,163		12,792
Change in shadow DAC	5,594		5,489		-9,344
Balance, end of year	$104,002		$92,245		$91,187

[1]	Reflects prospective adoption, in 2012, of new acquisition cost guidance. See note 2 for adoption impact.

Pretax_Impact_on_Assets_and_Li

Pretax Impact on Assets and Liabilities as Result of Unlocking (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Assets:	'	'	'
Total assets (decrease) increase	($2,467)	($2,308)	$3,899
Liabilities:	'	'	'
Total liabilities increase (decrease)	-4,669	3,354	7,104
Net increase (decrease)	2,202	-5,662	-3,205
Deferred income tax benefit	771	-1,982	-1,122
Net increase (decrease)	1,431	-3,680	-2,083
Account balances and future policy benefit reserves	'	'	'
Liabilities:	'	'	'
Total liabilities increase (decrease)	-4,669	3,354	7,105
Unearned premiums	'	'	'
Liabilities:	'	'	'
Total liabilities increase (decrease)	'	'	-1
DAC	'	'	'
Assets:	'	'	'
Total assets (decrease) increase	-1,920	-1,743	2,998
DSI	'	'	'
Assets:	'	'	'
Total assets (decrease) increase	($547)	($565)	$901

Schedule_of_Deferred_Sales_Ind

Schedule of Deferred Sales Inducement Activity (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Movement in Deferred Sales Inducements [Roll Forward]	'	'	'
Balance, beginning of year	$18,745	$22,756	$17,302
Capitalization	1,842	1,736	2,746
Interest	987	1,262	990
Amortization	-5,171	-6,664	3,953
Change in shadow DSI	1,942	-345	-2,235
Balance, end of year	$18,345	$18,745	$22,756

Guaranteed_Minimums_Detail

Guaranteed Minimums (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Guaranteed Minimum Death Benefit	'	'
Net Amount at Risk by Product and Guarantee [Line Items]	'	'
Account value	$2,037,898	$1,635,299
Net amount at risk	5,993	18,551
Guaranteed Minimum Death Benefit \| Return of premium	'	'
Net Amount at Risk by Product and Guarantee [Line Items]	'	'
Account value	1,302,899	1,012,413
Net amount at risk	1,179	2,046
Weighted age (years)	'62 years 2 months 12 days	'62 years
Guaranteed Minimum Death Benefit \| Ratchet and return of premium	'	'
Net Amount at Risk by Product and Guarantee [Line Items]	'	'
Account value	625,593	517,970
Net amount at risk	4,198	15,248
Weighted age (years)	'64 years 8 months 12 days	'65 years 1 month 6 days
Guaranteed Minimum Death Benefit \| Reset	'	'
Net Amount at Risk by Product and Guarantee [Line Items]	'	'
Account value	109,406	104,916
Net amount at risk	616	1,257
Weighted age (years)	'76 years 1 month 6 days	'76 years 1 month 6 days
Guaranteed Minimum Income Benefit	'	'
Net Amount at Risk by Product and Guarantee [Line Items]	'	'
Account value	203,624	192,815
Net amount at risk	20,151	32,214
Guaranteed Minimum Income Benefit \| Return of premium	'	'
Net Amount at Risk by Product and Guarantee [Line Items]	'	'
Account value	11,388	11,071
Net amount at risk	134	200
Weighted age (years)	'66 years 2 months 12 days	'66 years 3 months 18 days
Guaranteed Minimum Income Benefit \| Ratchet and rollup	'	'
Net Amount at Risk by Product and Guarantee [Line Items]	'	'
Account value	192,236	181,744
Net amount at risk	20,017	32,014
Weighted age (years)	'63 years 6 months	'63 years 10 months 24 days
Guaranteed Minimum Accumulation Benefit	'	'
Net Amount at Risk by Product and Guarantee [Line Items]	'	'
Account value	438,851	331,991
Net amount at risk	808	1,934
Guaranteed Minimum Accumulation Benefit \| Five years	'	'
Net Amount at Risk by Product and Guarantee [Line Items]	'	'
Account value	32,307	34,025
Net amount at risk	13	225
Weighted age (years)	'66 years 6 months	'65 years 3 months 18 days
Guaranteed Minimum Accumulation Benefit \| Target date retirement - 7 year	'	'
Net Amount at Risk by Product and Guarantee [Line Items]	'	'
Account value	58,335	54,809
Net amount at risk	155	563
Weighted age (years)	'61 years 8 months 12 days	'60 years 9 months 18 days
Guaranteed Minimum Accumulation Benefit \| Target date retirement - 10 year	'	'
Net Amount at Risk by Product and Guarantee [Line Items]	'	'
Account value	23,064	21,273
Net amount at risk	29	540
Weighted age (years)	'61 years 6 months	'60 years 2 months 12 days
Guaranteed Minimum Accumulation Benefit \| Target date with management levers	'	'
Net Amount at Risk by Product and Guarantee [Line Items]	'	'
Account value	325,145	221,884
Net amount at risk	611	606
Weighted age (years)	'61 years 2 months 12 days	'60 years 3 months 18 days
Guaranteed Lifetime Withdrawal Benefit	'	'
Net Amount at Risk by Product and Guarantee [Line Items]	'	'
Account value	1,204,700	919,842
Net amount at risk	51,139	56,218
Guaranteed Lifetime Withdrawal Benefit \| No living benefit	'	'
Net Amount at Risk by Product and Guarantee [Line Items]	'	'
Account value	47,399	30,352
Net amount at risk	'	191
Weighted age (years)	'67 years 3 months 18 days	'67 years 6 months
Guaranteed Lifetime Withdrawal Benefit \| Life benefit with optional reset	'	'
Net Amount at Risk by Product and Guarantee [Line Items]	'	'
Account value	100,047	98,376
Net amount at risk	3,014	6,709
Weighted age (years)	'69 years 1 month 6 days	'68 years 4 months 24 days
Guaranteed Lifetime Withdrawal Benefit \| Life benefit with 8% rollup	'	'
Net Amount at Risk by Product and Guarantee [Line Items]	'	'
Account value	36,826	33,956
Net amount at risk	2,348	2,955
Weighted age (years)	'67 years 7 months 6 days	'66 years 7 months 6 days
Guaranteed Lifetime Withdrawal Benefit \| Life benefit with management levers	'	'
Net Amount at Risk by Product and Guarantee [Line Items]	'	'
Account value	1,020,428	757,158
Net amount at risk	$45,777	$46,363
Weighted age (years)	'59 years 7 months 6 days	'59 years 3 months 18 days

Account_Balances_of_Variable_A

Account Balances of Variable Annuity Which are Invested in Separate Account (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]	'	'
Separate account investment	$1,986,039	$1,577,274
Mutual funds	'	'
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]	'	'
Separate account investment	1,939,644	1,527,286
Mutual funds \| Bond	'	'
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]	'	'
Separate account investment	272,340	271,711
Mutual funds \| Domestic equity	'	'
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]	'	'
Separate account investment	1,020,867	741,392
Mutual funds \| International equity	'	'
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]	'	'
Separate account investment	92,175	79,254
Mutual funds \| Specialty	'	'
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]	'	'
Separate account investment	554,262	434,929
Money market funds	'	'
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]	'	'
Separate account investment	45,515	49,282
Other funds	'	'
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]	'	'
Separate account investment	$880	$706

Summary_of_Liabilities_for_Var

Summary of Liabilities for Variable Contract Guarantees (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Liabilities for Guarantees on Long-Duration Contracts [Line Items]	'	'
Beginning balance	$71,243	$79,151
Incurred guaranteed benefits	-73,382	-6,863
Paid guaranteed benefits	-366	-1,045
Ending balance	-2,505	71,243
Guaranteed Minimum Death Benefit	'	'
Liabilities for Guarantees on Long-Duration Contracts [Line Items]	'	'
Beginning balance	820	863
Incurred guaranteed benefits	531	268
Paid guaranteed benefits	-237	-311
Ending balance	1,114	820
Guaranteed Minimum Income Benefit	'	'
Liabilities for Guarantees on Long-Duration Contracts [Line Items]	'	'
Beginning balance	3,758	4,075
Incurred guaranteed benefits	-791	-317
Ending balance	2,967	3,758
Guaranteed Minimum Accumulation Benefit	'	'
Liabilities for Guarantees on Long-Duration Contracts [Line Items]	'	'
Beginning balance	14,527	14,971
Incurred guaranteed benefits	-11,900	290
Paid guaranteed benefits	-129	-734
Ending balance	2,498	14,527
Guaranteed Lifetime Withdrawal Benefit	'	'
Liabilities for Guarantees on Long-Duration Contracts [Line Items]	'	'
Beginning balance	52,138	59,242
Incurred guaranteed benefits	-61,222	-7,104
Ending balance	($9,084)	$52,138

Activity_in_Accident_and_Healt

Activity in Accident and Health Claim Reserves (Detail) (Accident and health, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Accident and health	'	'	'
Reinsurance Premiums for Insurance Companies, by Product Segment [Line Items]	'	'	'
Balance at January 1, net of reinsurance recoverable of $200, $256, and $277, respectively	$2,229	$2,514	$2,150
Current year	868	28	472
Prior years	564	153	305
Total incurred	1,432	181	777
Current year	77	14	95
Prior years	2,552	452	318
Total paid	2,629	466	413
Balance at December 31, net of reinsurance recoverable of $264, $200, and $256, respectively	$1,032	$2,229	$2,514

Activity_in_Accident_and_Healt1

Activity in Accident and Health Claim Reserves (Parenthetical) (Detail) (Accident and health, USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Accident and health	'	'	'	'
Reinsurance Premiums for Insurance Companies, by Product Segment [Line Items]	'	'	'	'
Reinsurance recoverable	$264	$200	$256	$277
Reinsurance recoverable	$264	$200	$256	$277

Accident_and_Health_Claim_Rese2

Accident and Health Claim Reserves - Additional Information (Detail) (Accident and health, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Reinsurance Premiums for Insurance Companies, by Product Segment [Line Items]	'	'	'
Claims Paid related to prior years	$2,552	$452	$318
Allianz Life	'	'	'
Reinsurance Premiums for Insurance Companies, by Product Segment [Line Items]	'	'	'
Claims Paid related to prior years	$1,724	'	'

Reinsurance_Additional_Informa

Reinsurance - Additional Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Claims up through year eight \| Limited Benefit Plans	'	'
Effects of Reinsurance [Line Items]	'	'
Retention Percentage	90.00%	'
Claims up through year eight \| Claims	'	'
Effects of Reinsurance [Line Items]	'	'
Retention Percentage	90.00%	'
Years nine and beyond \| Limited Benefit Plans	'	'
Effects of Reinsurance [Line Items]	'	'
Retention Percentage	20.00%	'
Minimum	'	'
Effects of Reinsurance [Line Items]	'	'
Reinsurance retained amount per individual	$50	$50
Maximum	'	'
Effects of Reinsurance [Line Items]	'	'
Reinsurance retained amount per individual	$1,500	$1,500

Exposure_to_Reinsurance_Receiv

Exposure to Reinsurance Receivables and Recoverable (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Effects of Reinsurance [Line Items]	'	'
Reinsurance receivables	$126	$123
Reinsurance recoverable	2,501	2,214
Reinsurance payables	-64	-60
Net reinsurance exposure	$2,563	$2,277

Income_Tax_Benefit_Expense_Det

Income Tax (Benefit) Expense (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income tax expense (benefit) attributable to operations:	'	'	'
Current tax expense (benefit)	$2,495	$17,206	($3,723)
Deferred tax expense (benefit)	1,930	-13,885	-6,903
Total income tax expense (benefit) attributable to operations	4,425	3,321	-10,626
Income tax effect on equity:	'	'	'
Attributable to unrealized gains for the year	-12,760	5,152	5,779
Total income tax effect on equity	($8,335)	$8,473	($4,847)

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Line Items]	'	'	'
Statutory income tax rate	35.00%	'	'
Income taxes paid (recovered)	$17,449	($6,606)	$1,289
Accrued interest and penalties related to unrecognized tax benefits	0	0	'
AZOA	'	'	'
Income Tax Disclosure [Line Items]	'	'	'
Tax payable	2,210	'	'
Tax receivable	'	($17,165)	'

Reconciliation_of_Income_Tax_E

Reconciliation of Income Tax Expense (Benefit) Computed at Statutory Rate (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Components Of Income Tax Expense Benefit [Line Items]	'	'	'
Income tax expense (benefit) computed at the statutory rate	$5,916	$4,349	($9,061)
Dividends-received deductions and tax-exempt interest	-1,603	-1,035	-1,238
Other	112	7	-327
Income tax expense (benefit) as reported	$4,425	$3,321	($10,626)

Significant_Components_of_Net_

Significant Components of Net Deferred Tax Asset (Liability) (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets:	'	'
Future benefit reserves	$27,266	$50,315
Expense accruals	162	256
Other-than-temporarily impaired assets	84	'
Investment income	23,577	332
Total deferred tax assets	51,089	50,903
Deferred tax liabilities:	'	'
Deferred acquisition costs	-31,506	-26,792
Due and deferred premium	-16	-3
Net unrealized gains on investments	-10,702	-26,073
Total deferred tax liabilities	-42,224	-52,868
Net deferred tax assets (liabilities)	$8,865	($1,965)

RelatedParty_Transactions_Addi

Related-Party Transactions - Additional Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Related Party Transaction [Line Items]	'	'	'
General and administrative expenses	$9,399	$10,722	$18,194
Contribution from parent	'	20,000	20,000
Affiliates [Member] \| Office Space Leases [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Rent expense	29	26	26
Allianz Life	'	'	'
Related Party Transaction [Line Items]	'	'	'
Service fee	6,454	6,799	7,735
Accrued service fee	939	511	'
Contribution from parent	'	20,000	20,000
Related Party Transactions	'	'	'
Related Party Transaction [Line Items]	'	'	'
General and administrative expenses	1,109	957	736
Payable to affiliates	192	174	'
Affiliated companies	'	'	'
Related Party Transaction [Line Items]	'	'	'
Service fee	199	184	181
Accrued service fee	$15	$15	'

Employee_Benefit_Plans_Additio

Employee Benefit Plans - Additional Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]	'	'	'
Matching percentage of eligible employee pre tax contributions	80.00%	'	'
Defined contribution plan, employer matching contribution, percent of match	7.50%	7.50%	7.50%
Defined contribution plan, employers matching contribution, vesting percentage after three years of service	100.00%	'	'
Defined contribution plan, employers matching contribution, service period	'P3Y	'	'
Defined contribution plan employers matching contribution	$144	$123	$193
Severance expense	$0	$0	$10

Statutory_Financial_Data_and_D1

Statutory Financial Data and Dividend Restrictions - Additional Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Statutory Accounting Practices [Line Items]	'	'
Statutory capital and surplus	$97,828	$135,415
Statutory restrictions on dividend	'In accordance with New York statutes, the maximum amount of ordinary dividends that can be paid by the Company is the greater of 10% of prior year-end capital and surplus, or the prior year net gain from operations, but is limited by the amount in unassigned surplus.	'
Ordinary dividend which can be paid without approval	$28,171	'

Commitments_and_Contingencies_1

Commitments and Contingencies - Additional Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Commitments and Contingencies [Line Items]	'	'	'
Operating lease expenses	$29	$26	$26

Future_Minimum_Lease_Payments_

Future Minimum Lease Payments Required under Operating Leases (Detail) (USD $)	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2013
Operating Leased Assets [Line Items]	'
2014	$22
2015	22
2016	24
2017	24
2018	24
2019 and beyond	36
Total	$152

Unconsolidated_Segment_Results

Unconsolidated Segment Results (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenue:	'	'	'
Net premiums and policy fees	$50,733	$40,192	$30,891
Interest and similar income, net	29,664	30,850	32,584
Change in fair value of assets and liabilities	-78,973	-14,676	-8,116
Realized investment gains, net	829	14,502	1,605
Fee, commission, and other revenue	2,795	2,385	1,865
Total revenue	5,048	73,253	58,829
Benefits and expenses:	'	'	'
Net benefits	-38,103	23,570	84,178
General and administrative expenses and commissions	32,410	32,827	39,962
Change in deferred acquisition costs, net	-6,163	4,430	-39,425
Total benefits and expenses	-11,856	60,827	84,715
Pretax (loss) income	16,904	12,426	-25,886
Operating Segments \| Individual Annuities	'	'	'
Revenue:	'	'	'
Net premiums and policy fees	47,281	36,997	27,631
Interest and similar income, net	28,590	29,905	31,778
Change in fair value of assets and liabilities	-78,973	-14,676	-8,116
Realized investment gains, net	796	14,170	1,582
Fee, commission, and other revenue	2,795	2,385	1,822
Total revenue	489	68,781	54,697
Benefits and expenses:	'	'	'
Net benefits	-42,034	20,914	82,338
General and administrative expenses and commissions	31,486	32,277	38,003
Change in deferred acquisition costs, net	-6,440	4,657	-39,670
Total benefits and expenses	-16,988	57,848	80,671
Pretax (loss) income	17,477	10,933	-25,974
Operating Segments \| Other	'	'	'
Revenue:	'	'	'
Net premiums and policy fees	3,452	3,195	3,260
Interest and similar income, net	1,074	945	806
Realized investment gains, net	33	332	23
Fee, commission, and other revenue	'	'	43
Total revenue	4,559	4,472	4,132
Benefits and expenses:	'	'	'
Net benefits	3,931	2,656	1,840
General and administrative expenses and commissions	924	550	1,959
Change in deferred acquisition costs, net	277	-227	245
Total benefits and expenses	5,132	2,979	4,044
Pretax (loss) income	($573)	$1,493	$88

Components_Of_Accumulated_Othe

Components Of Accumulated Other Comprehensive Income (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'
Beginning balance	$34,045	$24,477	'
OCI before reclassifications	-23,180	18,994	'
Amounts reclassified from AOCI	-518	-9,426	'
Net OCI	-23,698	9,568	10,733
Ending balance	10,347	34,045	24,477
Net unrealized gain on securities	'	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'
Beginning balance	34,045	24,477	'
OCI before reclassifications	-23,180	19,061	'
Amounts reclassified from AOCI	-518	-9,493	'
Net OCI	-23,698	9,568	'
Ending balance	10,347	34,045	'
OTTI Losses In OCI	'	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'
OCI before reclassifications	'	-67	'
Amounts reclassified from AOCI	'	$67	'

Reclassifications_From_Accumul

Reclassifications From Accumulated Other Comprehensive Income (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'
Total amounts reclassified from AOCI	$518	$9,426
Realized investment gains, net	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'
Amount Reclassified from AOCI, Net unrealized gain on securities, available-for-sale-securities	797	14,605
Amount Reclassified from AOCI, OTTI Losses in OCI, Other than temporary impairments	'	-103
Income tax expense (benefit)	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'
Amount Reclassified from AOCI, Net unrealized gain on securities, available-for-sale-securities, tax	-279	-5,112
Amount Reclassified from AOCI, OTTI Losses in OCI, Other than temporary impairments, tax	'	36
Net income (loss)	'	'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'
Amount Reclassified from AOCI, Net unrealized gain on securities, available-for-sale-securities, net	518	9,493
Amount Reclassified from AOCI, OTTI Losses in OCI, Other than temporary impairments, net	'	-67
Total amounts reclassified from AOCI	$518	$9,426

Schedule_I_Investments_Other_T

Schedule I Investments Other Than Investments in Related Parties (Detail) (USD $)	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2013
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]	'
Cost	$621,065
Amount at which shown in the consolidated balance sheets	651,641
Fixed-maturity securities	'
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]	'
Cost	615,294
Fair value	645,870
Amount at which shown in the consolidated balance sheets	645,870
Fixed-maturity securities \| U.S. government	'
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]	'
Cost	57,053
Fair value	57,228
Amount at which shown in the consolidated balance sheets	57,228
Fixed-maturity securities \| States and political subdivisions	'
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]	'
Cost	17,574
Fair value	16,509
Amount at which shown in the consolidated balance sheets	16,509
Fixed-maturity securities \| Foreign government	'
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]	'
Cost	2,534
Fair value	2,423
Amount at which shown in the consolidated balance sheets	2,423
Fixed-maturity securities \| Public utilities	'
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]	'
Cost	39,615
Fair value	43,330
Amount at which shown in the consolidated balance sheets	43,330
Fixed-maturity securities \| Corporate Securities	'
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]	'
Cost	343,790
Fair value	364,231
Amount at which shown in the consolidated balance sheets	364,231
Fixed-maturity securities \| Mortgage-backed securities	'
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]	'
Cost	154,728
Fair value	162,149
Amount at which shown in the consolidated balance sheets	162,149
Other investments	'
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]	'
Cost	5,771
Amount at which shown in the consolidated balance sheets	5,771
Other investments \| Policy loans	'
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]	'
Cost	263
Amount at which shown in the consolidated balance sheets	263
Other investments \| Derivatives	'
Summary of Investments, Other than Investments in Related Parties, Reportable Data [Line Items]	'
Cost	5,508
Amount at which shown in the consolidated balance sheets	$5,508

Schedule_II_Supplementary_Insu

Schedule II Supplementary Insurance Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Supplementary Insurance Information, by Segment [Line Items]	'	'	'	'
Deferred acquisition costs	$104,002	$92,245	$91,187	'
Deferred sales inducements	18,345	18,745	22,756	17,302
Account balances and future policy benefit reserves	578,120	693,404	715,257	'
Unearned premiums	1,559	1,539	1,466	'
Policy and contract claims	1,528	2,684	3,202	'
Net premium and policy fees	50,733	40,192	30,891	'
Interest and similar income, net	29,664	30,850	32,584	'
Net benefits	-40,445	19,904	91,867	'
Net change in deferred sales inducements	2,342	3,666	-7,689	'
Net change in deferred acquisition costs	-6,163	4,430	-39,425	'
Other operating expenses	32,410	32,827	39,962	'
Individual Annuities	'	'	'	'
Supplementary Insurance Information, by Segment [Line Items]	'	'	'	'
Deferred acquisition costs	100,897	89,006	88,004	'
Deferred sales inducements	18,345	18,745	22,754	'
Account balances and future policy benefit reserves	561,358	678,701	703,073	'
Policy and contract claims	'	'	173	'
Net premium and policy fees	47,281	36,997	27,631	'
Interest and similar income, net	28,590	29,905	31,778	'
Net benefits	-44,376	17,250	90,036	'
Net change in deferred sales inducements	2,342	3,664	-7,698	'
Net change in deferred acquisition costs	-6,440	4,657	-39,670	'
Other operating expenses	31,486	32,277	38,003	'
Other investments	'	'	'	'
Supplementary Insurance Information, by Segment [Line Items]	'	'	'	'
Deferred acquisition costs	3,105	3,239	3,183	'
Deferred sales inducements	'	'	2	'
Account balances and future policy benefit reserves	16,762	14,703	12,184	'
Unearned premiums	1,559	1,539	1,466	'
Policy and contract claims	1,528	2,684	3,029	'
Net premium and policy fees	3,452	3,195	3,260	'
Interest and similar income, net	1,074	945	806	'
Net benefits	3,931	2,654	1,831	'
Net change in deferred sales inducements	'	2	9	'
Net change in deferred acquisition costs	277	-227	245	'
Other operating expenses	$924	$550	$1,959	'

Scedule_III_Reinsurance_Detail

Scedule III Reinsurance (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Reinsurance Premiums for Insurance Companies, by Product Segment [Line Items]	'	'	'
Life insurance in force, Direct amount	$84,046	$93,755	$100,620
Life insurance in force, Ceded to other companies	73,019	82,448	93,953
Life insurance in force, Assumed from other companies	'	'	'
Life insurance in force, Net amount	11,027	11,307	6,667
Life insurance in force, Percentage of amount assumed to net	'	'	'
Premiums and policy fees, Direct amount	52,282	41,747	32,544
Premiums and policy fees, Ceded to other companies	1,549	1,556	1,648
Premiums and policy fees, Assumed from other companies	'	1	-5
Premiums and policy fees, Net amount	50,733	40,192	30,891
Life	'	'	'
Reinsurance Premiums for Insurance Companies, by Product Segment [Line Items]	'	'	'
Premiums and policy fees, Direct amount	1,389	1,088	1,370
Premiums and policy fees, Ceded to other companies	975	1,009	1,058
Premiums and policy fees, Net amount	414	79	312
Individual Annuities	'	'	'
Reinsurance Premiums for Insurance Companies, by Product Segment [Line Items]	'	'	'
Premiums and policy fees, Direct amount	47,280	36,997	27,630
Premiums and policy fees, Net amount	47,280	36,997	27,630
Accident and health	'	'	'
Reinsurance Premiums for Insurance Companies, by Product Segment [Line Items]	'	'	'
Premiums and policy fees, Direct amount	3,613	3,662	3,544
Premiums and policy fees, Ceded to other companies	574	547	590
Premiums and policy fees, Assumed from other companies	'	1	-5
Premiums and policy fees, Net amount	$3,039	$3,116	$2,949
Premiums and policy fees, Percentage of amount assumed to net	'	'	-0.20%