Union Security Insurance S-120 Apr 152014 FY IPO registrationFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2014
Document and Entity Information
Entity Registrant Name	UNION SECURITY INSURANCE CO
Entity Central Index Key	823533
Document Type	S-1
Document Period End Date	31-Dec-14
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Investments:
Fixed maturity securities available for sale, at fair value (amortized cost - $2,249,891 in 2014 and $2,315,654 in 2013)	$2,678,688	$2,592,484
Equity securities available for sale, at fair value (cost - $122,347 in 2014 and $94,467 in 2013)	135,746	100,266
Commercial mortgage loans on real estate, at amortized cost	499,814	562,368
Policy loans	11,663	12,461
Short-term investments	64,104	64,457
Collateral held/pledged under securities agreements	42,941	42,232
Other investments	109,740	116,785
Total investments	3,542,696	3,491,053
Cash and cash equivalents	7,290	17,641
Premiums and accounts receivable, net	77,467	71,304
Reinsurance recoverables	2,154,208	1,837,380
Accrued investment income	36,194	37,492
Deferred acquisition costs	26,435	24,521
Tax receivable	0	9,090
Goodwill	17,285	17,285
Value of business acquired	10,129	11,555
Other intangible assets, net	14,760	16,548
Other assets	3,965	6,323
Assets held in separate accounts	1,685,061	1,715,625
Total assets	7,575,490	7,255,817
Liabilities
Future policy benefits and expenses	2,906,706	2,743,876
Unearned premiums	34,355	30,535
Claims and benefits payable	1,717,938	1,679,730
Commissions payable	17,599	16,330
Deferred gain on disposal of businesses	67,460	62,313
Obligation under securities agreements	42,941	42,229
Accounts payable and other liabilities	222,501	161,217
Tax payable	1,072	0
Liabilities related to separate accounts	1,685,061	1,715,625
Total liabilities	6,695,633	6,451,855
Commitments and contingencies (Note 16)
Stockholder's equity
Common stock, par value $5 per share, $1,000,000 shares authorized, issued and outstanding at December 31, 2014 and 2013	5,000	5,000
Additional paid-in capital	515,630	515,630
Retained earnings	75,409	103,231
Accumulated other comprehensive income	283,818	180,101
Total stockholder's equity	879,857	803,962
Total liabilities and stockholder's equity	$7,575,490	$7,255,817

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Consolidated Balance Sheets
Fixed maturity securities available for sale, amortized cost (in dollars)	$2,249,891	$2,315,654
Equity securities available for sale, cost (in dollars)	$122,347	$94,467
Common stock, average par value (in dollars per share)	$5	$5
Common stock, shares authorized	1,000,000	1,000,000
Common stock, shares issued	1,000,000	1,000,000
Common stock, shares outstanding	1,000,000	1,000,000

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenues
Net earned premiums	$1,035,467	$1,001,631	$1,007,986
Net investment income	180,734	182,960	198,728
Net realized gains on investments, excluding other-than-temporary investment losses	16,365	13,489	10,026
Total other-than-temporary investment losses	-55	-1,969	-53
Portion of net loss recognized in other comprehensive income, before taxes	31	104	0
Net other-than-temporary investment losses recognized in earnings	-24	-1,865	-53
Amortization of deferred gains on disposal of businesses	-5,147	11,216	12,506
Fees and other income	11,934	8,877	8,416
Total revenues	1,239,329	1,216,308	1,237,609
Benefits, losses and expenses
Policyholder benefits	746,101	745,247	731,862
Amortization of deferred acquisition costs and value of business acquired	32,638	29,988	28,758
Underwriting, general and administrative expenses	356,413	348,232	346,292
Total benefits, losses and expenses	1,135,152	1,123,467	1,106,912
Income before provision for income taxes	104,177	92,841	130,697
Provision for income taxes	34,999	30,077	41,292
Net income	$69,178	$62,764	$89,405

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Consolidated Statements of Comprehensive Income
Net income	$69,178	$62,764	$89,405
Other comprehensive income (loss):
Change in unrealized gains on securities, net of taxes of $(55,020) $75,389, and $(53,838), respectively	102,176	-140,008	99,986
Change in other-than-temporary impairment gains (losses) recognized in other comprehensive income, net of taxes of $(830), $259, and $(1,881), respectively	1,541	-481	3,493
Total other comprehensive income (loss)	103,717	-140,489	103,479
Total comprehensive income (loss)	$172,895	($77,725)	$192,884

Consolidated_Statements_of_Com1

Consolidated Statements of Comprehensive Income (Parenthetical) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Consolidated Statements of Comprehensive Income
Net change in unrealized gains on securities, taxes	($55,020)	$75,389	($53,838)
Net change in other-than-temporary impairment gains (losses) recognized in other comprehensive income, taxes	($830)	$259	($1,881)

Consolidated_Statements_of_Cha

Consolidated Statements of Changes in Stockholder's Equity (USD $)	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income.	Total
In Thousands, unless otherwise specified	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income.	Total
Balance at Dec. 31, 2010
Equity
Transfer of Dental Companies (Effect of Change)	($230)	$230	$0	$0	$0
Balance at Dec. 31, 2011 (As Previously Reported)	5,230	515,400	167,862	217,111	905,603
Balance at Dec. 31, 2011	5,000	515,630	167,862	217,111	905,603
Equity
Dividends	0	0	-115,800	0	-115,800
Net income	0	0	89,405	0	89,405
Other comprehensive income	0	0	0	103,479	103,479
Balance at Dec. 31, 2012	5,000	515,630	141,467	320,590	982,687
Equity
Dividends	0	0	-101,000	0	-101,000
Net income	0	0	62,764	0	62,764
Other comprehensive income	0	0	0	-140,489	-140,489
Balance at Dec. 31, 2013	5,000	515,630	103,231	180,101	803,962
Equity
Dividends	0	0	-97,000	0	-97,000
Net income	0	0	69,178	0	69,178
Other comprehensive income	0	0	0	103,717	103,717
Balance at Dec. 31, 2014	$5,000	$515,630	$75,409	$283,818	$879,857

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Operating activities
Net income	$69,178	$62,764	$89,405
Adjustments to reconcile net income to net cash used in operating activities:
Change in reinsurance recoverable	-149	3,582	16,662
Change in premiums and accounts receivable	-6,153	-2,857	-2,128
Depreciation and amortization	4,851	5,855	6,175
Change in deferred acquisition costs and value of business acquired	-488	-2,371	-235
Change in accrued investment income	1,298	2,167	2,621
Change in insurance policy reserves and expenses	-111,616	-114,145	-161,767
Change in accounts payable and other liabilities	2,865	1,178	-10,496
Change in commissions payable	1,269	360	1,557
Amortization of deferred gain on disposal of businesses	5,147	-11,216	-12,506
Change in income taxes	13,526	5,659	18,472
Net realized gains on investments	-16,341	-11,624	-9,973
Other	-6,090	-89	-2,976
Net cash used in operating activities	-42,703	-60,737	-65,189
Sales of:
Fixed maturity securities available-for-sale	267,664	383,298	292,422
Equity securities available for sale	26,838	55,938	28,584
Other invested assets	28,780	15,557	18,553
Maturities, calls, prepayments, and scheduled redemption of:
Fixed maturity securities available for sale	156,961	124,414	228,181
Commercial mortgage loans on real estate	103,127	136,292	63,099
Purchase of:
Fixed maturity securities available-for-sale	-347,194	-363,489	-445,751
Equity securities available for sale	-55,202	-64,804	-26,491
Commercial mortgage loans on real estate	-40,550	-68,571	-20,412
Other invested assets	-12,223	-21,713	-18,076
Change in short-term investments	353	-22,977	43,277
Change in collateral held under securities lending	-712	305	296
Change in policy loans	798	341	20
Net cash provided by investing activities	128,640	174,591	163,702
Financing activities
Dividends paid	-97,000	-101,000	-115,800
Change in obligation under securities lending	712	-305	-296
Net cash used in financing activities	-96,288	-101,305	-116,096
Change in cash and cash equivalents	-10,351	12,549	-17,583
Cash and cash equivalents at beginning of period	17,641	5,092	22,675
Cash and cash equivalents at end of period	7,290	17,641	5,092
Supplemental information:
Income taxes paid	$34,917	$29,311	$26,472

Nature_of_Operations

Nature of Operations	12 Months Ended
Nature of Operations	Dec. 31, 2014
Nature of Operations
Nature of Operations

	1.Nature of Operations

	Union Security Insurance Company (the “Company”) is a provider of life and health insurance products, including group disability insurance, group dental insurance, group life insurance, group vision insurance, supplemental worksite insurance, small employer group health insurance and pre-funded funeral insurance (“preneed”). The Company is an indirect wholly-owned subsidiary of Assurant, Inc. (the “Parent”). The Parent’s common stock is traded on the New York Stock Exchange under the symbol AIZ. The Company distributes its products in the District of Columbia and in all states except New York.

	Effective January 1, 2013, nine dental companies, indirectly wholly owned subsidiaries of the Parent (the “Dental Companies”), were consolidated into the operations of the Company. Accordingly, all prior period amounts have been restated to conform to the 2013 presentation.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2014
Summary of Significant Accounting Policies
Summary of Significant Accounting Policies

	2.Summary of Significant Accounting Policies

	Basis of Presentation

	The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Amounts are presented in United States of America (“U.S.”) dollars and all amounts are in thousands, except for number of shares, per share amounts and number of securities in an unrealized loss position.

	Principles of Consolidation

	The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All inter-company transactions and balances are eliminated in consolidation.

	Use of Estimates

	The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities. The items on the Company’s balance sheets affected by the use of estimates include but are not limited to, investments, premiums and accounts receivable, reinsurance recoverables, deferred acquisition costs (“DAC”), deferred income taxes and associated valuation allowances, goodwill, valuation of business acquired (“VOBA”), future policy benefits and expenses, unearned premiums, claims and benefits payable, deferred gain on disposal of businesses, and commitments and contingencies. The estimates are sensitive to market conditions, investment yields, mortality, morbidity, commissions and other acquisition expenses, policyholder behavior and other factors. Actual results could differ from the estimates recorded. The Company believes all amounts reported are reasonable and adequate.

	Comprehensive Income (Loss)

	Comprehensive income (loss) is comprised of net income, net unrealized gains and losses on securities classified as available for sale and net unrealized gains and losses on other-than-temporarily impaired securities, less deferred income taxes.

	Reclassifications

	Certain prior period amounts have been reclassified to conform to the 2014 presentation.

	Fair Value

	The Company uses an exit price for its fair value measurements. An exit price is defined as the amount received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In measuring fair value, the Company gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. See Note 4 for further information.

	Investments

	Fixed maturity and equity securities are classified as available for sale, as defined in the investments guidance, and reported at fair value. If the fair value is higher than the amortized cost for fixed maturity securities or the purchase cost for equity securities, the excess is an unrealized gain; and, if lower than cost, the difference is an unrealized loss. Net unrealized gains and losses on securities classified as available for sale, less deferred income taxes, are included in accumulated other comprehensive income (“AOCI”).

	Commercial mortgage loans on real estate are reported at unpaid balances, adjusted for amortization of premium or discount, less allowance for losses. The allowance is based on management’s analysis of factors including actual loan loss experience, specific events based on geographical, political or economic conditions, industry experience, loan groupings that have probable and estimable losses and individually impaired loan loss analysis. A loan is considered individually impaired when it becomes probable the Company will be unable to collect all amounts due, including principal and interest, according to the contractual terms of the loan agreement. Indicative factors of impairment include, but are not limited to, whether the loan is current, the value of the collateral and the financial position of the borrower. If a loan is individually impaired, the Company uses one of the following valuation methods based on the individual loan’s facts and circumstances to measure the impairment amount: (1) the present value of expected future cash flows, (2) the loan’s observable market price, or (3) the fair value of collateral. Changes in the allowance for loan losses are recorded in net realized losses on investments, excluding other-than-temporary impairment (“OTTI”) losses.

	The Company places loans on non-accrual status after 90 days of delinquent payments (unless the loans are both well secured and in the process of collection). A loan may be placed on non-accrual status before this time if information is available that suggests its impairment is probable.

	Policy loans are reported at unpaid principal balances, which do not exceed the cash surrender value of the underlying policies.

	Short-term investments include money market funds and short maturity investments. These amounts are reported at cost, which approximates fair value.

	The Company engages in collateralized transactions in which fixed maturity securities, especially bonds issued by the U.S. government, government agencies and authorities, and U.S. corporations, are loaned to selected broker/dealers. The collateral held under these securities lending transactions is reported at fair value and the obligation is reported at the amount of the collateral received. The difference between the collateral held and obligations under securities lending is recorded as an unrealized loss and is included as part of AOCI.

	Other investments consist primarily of investments in joint ventures and partnerships. The joint ventures and partnerships are valued according to the equity method of accounting. In applying the equity method the Company uses financial information provided by the investee, generally on a three month lag.

	The Company monitors its investment portfolio to identify investments that may be other-than-temporarily impaired. In addition, securities, aggregated by issuer, whose market price is equal to 80% or less of their original purchase price or which had a discrete credit event resulting in the debtor defaulting or seeking bankruptcy protection are added to a potential write-down list, which is discussed at quarterly meetings attended by members of the Company’s investment, accounting and finance departments. See Note 3 for further information.

	Realized gains and losses on sales of investments are recognized on the specific identification basis.

	Investment income is recorded as earned and reported net of investment expenses. The Company uses the interest method to recognize interest income on its commercial mortgage loans.

	The Company anticipates prepayments of principal in the calculation of the effective yield for mortgage-backed securities and structured securities. The retrospective method is used to adjust the effective yield.

	Cash and Cash Equivalents

	The Company considers cash on hand, all operating cash and working capital cash to be cash equivalents. These amounts are carried at cost, which approximates fair value. Cash balances are reviewed at the end of each reporting period to determine if negative cash balances exist. If negative cash balances do exist, the cash accounts are netted with other positive cash accounts of the same bank provided the right of offset exists between the accounts. If the right of offset does not exist, the negative cash balances are reclassified to accounts payable.

	Uncollectible Receivable Balance

	The Company maintains allowances for doubtful accounts for probable losses resulting from the inability to collect payments.

	Reinsurance

	Reinsurance recoverables include amounts related to paid benefits and estimated amounts related to unpaid policy and contract claims, future policyholder benefits and policyholder contract deposits. The cost of reinsurance is recognized over the terms of the underlying reinsured policies using assumptions consistent with those used to account for the policies. Amounts recoverable from reinsurers are estimated in a manner consistent with claim and claim adjustment expense reserves or future policy benefits reserves and are reported in the consolidated balance sheets. The cost of reinsurance related to long-duration contracts is recognized over the life of the underlying reinsured policies. The ceding of insurance does not discharge the Company’s primary liability to insureds, thus a credit exposure exists to the extent that any reinsurer is unable to meet the obligation assumed in the reinsurance agreements. To mitigate this exposure to reinsurance insolvencies, the Company evaluates the financial condition of its reinsurers and holds collateral (in the form of funds withheld, trusts, and letters of credit) as security under the reinsurance agreements. An allowance for doubtful accounts is recorded on the basis of periodic evaluations of balances due from reinsurers (net of collateral), reinsurer solvency, management’s experience and current economic conditions.

Funds withheld under reinsurance represent amounts contractually held from assuming companies in accordance with reinsurance agreements.

Reinsurance premiums assumed are calculated based upon payments received from ceding companies together with accrual estimates, which are based on both payments received and in force policy information received from ceding companies. Any subsequent differences arising on such estimates are recorded in the period in which they are determined.

Income Taxes

The Company reports its taxable income in a consolidated federal income tax return along with other affiliated subsidiaries of the Parent. Income tax expense or benefit is allocated among the affiliated subsidiaries by applying corporate income tax rates to taxable income or loss determined on a separate return basis according to a tax allocation agreement. Entities with losses record current tax benefits to the extent such losses are recognized in the consolidated federal tax return.

Current federal income taxes are recognized based upon amounts estimated to be payable or recoverable as a result of taxable operations for the current year. Deferred income taxes are recorded for temporary differences between the financial reporting basis and income tax basis of assets and liabilities, based on enacted tax laws and statutory tax rates applicable to the periods in which the Company expects the temporary differences to reverse. A valuation allowance is established for deferred tax assets when it is more likely than not that an amount will not be realized.

The Company classifies net interest expense related to tax matters and any applicable penalties as a component of income tax expense.

Deferred Acquisition Costs

Only direct incremental costs associated with the successful acquisition of new or renewal insurance contracts are deferred to the extent that such costs are deemed recoverable from future premiums or gross profits. Acquisition costs primarily consist of commissions and compensation to sales representatives. Certain direct response advertising expenses are deferred when the primary purpose of the advertising is to elicit sales to customers who can be shown to have specifically responded to the advertising and the direct response advertising results in probable future benefits.

Premium deficiency testing is performed annually and generally reviewed quarterly. Such testing involves the use of best estimate assumptions including the anticipation of investment income to determine if anticipated future policy premiums are adequate to recover all DAC and related claims, benefits and expenses. To the extent a premium deficiency exists, it is recognized immediately by a charge to the consolidated statement of operations and a corresponding reduction in DAC. If the premium deficiency is greater than unamortized DAC, a liability will be accrued for the excess deficiency.

Long Duration Contracts

Acquisition costs for preneed life insurance policies and certain life insurance policies no longer offered are deferred and amortized in proportion to anticipated premiums over the premium-paying period. These acquisition costs consist primarily of first year commissions paid to agents.

Acquisition costs relating to group worksite insurance products consist primarily of first year commissions to brokers, costs of issuing new certificates, and compensation to sales representatives. These acquisition costs are front-end loaded, thus they are deferred and amortized over the estimated terms of the underlying contracts.

For preneed investment-type annuities, DAC is amortized in proportion to the present value of estimated gross profits from investment, mortality, expense margins and surrender charges over the estimated life of the policy or contract. The assumptions used for the estimates are consistent with those used in computing the policy or contract liabilities.

Acquisition costs on Fortis Financial Group (“FFG”) and Long-Term Care (“LTC”) disposed businesses were written off when the businesses were sold.

Short Duration Contracts

Acquisition costs relating to monthly pay credit insurance business consist mainly of direct response advertising costs and are deferred and amortized over the estimated average terms and balances of the underlying contracts.

Acquisition costs relating to group term life, group disability, group dental and group vision consist primarily of compensation to sales representatives. These acquisition costs are front-end loaded; thus, they are deferred and amortized over the estimated terms of the underlying contracts.

Property and Equipment

Property and equipment are included in other assets and reported at cost less accumulated depreciation. Depreciation is calculated on a straight-line basis over estimated useful lives with a maximum of 39.5 years for buildings, a maximum of 7 years for furniture and a maximum of 5 years for equipment. Expenditures for maintenance and repairs are charged to income as incurred. Expenditures for improvements are capitalized and depreciated over the remaining useful life of the asset.

Property and equipment also includes capitalized software costs, which represent costs directly related to obtaining, developing or upgrading internal use software. Such costs are capitalized and amortized using the straight-line method over their estimated useful lives, not to exceed 20 years. Property and equipment are assessed for impairment when impairment indicators exist.

Goodwill

Goodwill represents the excess of acquisition costs over the net fair value of identifiable assets acquired and liabilities assumed in a business combination. Goodwill is deemed to have an indefinite life and is not amortized, but rather is tested at least annually for impairment. The Company reviews goodwill annually in the fourth quarter for impairment, or more frequently if indicators of impairment exist. The Company regularly assesses whether any indicators of impairment exist. Such indicators include, but are not limited to: significant adverse change in legal factors, adverse action or assessment by a regulator, unanticipated competition, loss of key personnel, or a significant decline in expected future cash flows due to changes in company-specific factors or the broader business climate. The evaluation of such factors requires considerable management judgment.

At the time of the annual goodwill test, the Company has the option to first assess qualitative factors to determine whether it is necessary to perform the current two-step goodwill impairment test. The Company is required to perform step one if it determines qualitatively that it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value is less than its carrying amount, including goodwill. Otherwise, no further testing is required.

If the Company does not take the option to perform the qualitative assessment or the qualitative assessment performed indicates that it is more likely than not that the fair value is less than the carrying value, the Company will then compare its estimated fair value with its net book value (“Step 1”). If the estimated fair value exceeds its net book value, goodwill is deemed not to be impaired, and no further testing is necessary. If the net book value exceeds its estimated fair value, the Company would perform a second test to measure the amount of impairment, if any. To determine the amount of any impairment, the Company would determine the implied fair value of goodwill in the same manner as if the Company were being acquired in a business combination (“Step 2”). Specifically, the Company would determine the fair value of all of the assets and liabilities, including any unrecognized intangible assets, in a hypothetical calculation that would yield the implied fair value of goodwill. If the implied fair value of goodwill is less than the recorded goodwill, the Company would record an impairment charge for the difference.

In 2014 and 2013, the Company did not take the option to perform a qualitative assessment, thus Step 1 was performed and we concluded the estimated fair value exceeded its respective book value and therefore goodwill was not impaired. See Note 4 & 13 for further information.

Value of Businesses Acquired

VOBA is an identifiable intangible asset representing the value of the insurance businesses acquired. The amount is determined using best estimates for mortality, lapse, maintenance expenses and investment returns at date of purchase. The amount determined represents the purchase price paid to the seller for producing the business. Similar to the amortization of DAC, the amortization of VOBA is over the premium payment period for traditional life insurance policies. For all other products, the amortization of VOBA is over the expected lifetime of the policies.

VOBA is tested annually in the fourth quarter for recoverability. If it is determined that future policy premiums and investment income or gross profits are not adequate to cover related losses or loss expenses, then an expense is reported in current earnings. Based on 2014 and 2013 testing, future policy premiums and investment income or gross profits were deemed adequate to cover related losses or loss expenses.

Other Assets

Other assets primarily include prepaid items.

Other Intangible Assets

Other intangible assets that have finite lives, including but not limited to, customer contracts, are amortized over their estimated useful lives. Other intangible assets deemed to have indefinite useful lives, primarily certain state licenses, are not amortized and are subject to at least annual impairment tests. At the time of the annual impairment test, the Company has the option to first assess qualitative factors to determine whether it is necessary to perform a quantitative impairment test for indefinite-lived intangible assets. Impairment exists if the carrying amount of the indefinite-lived other intangible asset exceeds its fair value. For other intangible assets with finite lives, impairment is recognized if the carrying amount is not recoverable and exceeds the fair value of the other intangible asset. Generally other intangible assets with finite lives are only tested for impairment if there are indicators (“triggers”) of impairment identified. Triggers include, but are not limited to, a significant adverse change in the extent, manner or length of time in which the other intangible asset is being used or a significant adverse change in legal factors or in the business climate that could affect the value of the other intangible asset. In certain cases, the Company does perform an annual impairment test for other intangible assets with finite lives even if there are no triggers present. There were no impairments of finite-lived or indefinite-lived other intangible assets in either 2014 or 2013.

Amortization expense is included in underwriting, general and administrative expenses in the consolidated statements of operations.

Separate Accounts

Assets and liabilities associated with separate accounts relate to premium and annuity considerations for variable life and annuity products for which the contract-holder, rather than the Company, bears the investment risk. Separate account assets (with matching liabilities) are reported at fair value. Revenues and expenses related to the separate account assets and liabilities, to the extent of benefits paid or provided to the separate account policyholders, are excluded from the amounts reported in the accompanying consolidated statements of operations because the accounts are administered by reinsurers.

Reserves

Reserves are established in accordance with GAAP, using generally accepted actuarial methods. Factors used in their calculation include experience derived from historical claim payments and actuarial assumptions. Such assumptions and other factors include trends, the incidence of incurred claims, the extent to which all claims have been reported, and internal claims processing charges. The process used in computing reserves cannot be exact, particularly for liability coverages, since actual claim costs are dependent upon such complex factors as inflation, changes in doctrines of legal liabilities and damage awards. The methods of making such estimates and establishing the related liabilities are periodically reviewed and updated.

Reserves do not represent an exact calculation of exposure, but instead represent our best estimates of what we expect the ultimate settlement and administration of a claim or group of claims will cost based on facts and circumstances known at the time of calculation. The adequacy of reserves may be impacted by future trends in claims severity, frequency, judicial theories of liability and other factors. These variables are affected by both external and internal events, including but not limited to: changes in the economic cycle, changes in the social perception of the value of work, emerging medical perceptions regarding physiological or psychological causes of disability, emerging health issues and new methods of treatment or accommodation, inflation, judicial trends, legislative changes and claims handling procedures.

Many of these items are not directly quantifiable. Reserve estimates are refined as experience develops. Adjustments to reserves, both positive and negative, are reflected in the consolidated statement of operations in the period in which such estimates are updated. Because establishment of reserves is an inherently uncertain process involving estimates of future losses, there can be no certainty that ultimate losses will not exceed existing claims reserves. Future loss development could require reserves to be increased, which could have a material adverse effect on our earnings in the periods in which such increases are made. However, based on information currently available, we believe our reserve estimates are adequate.

Long Duration Contracts

The Company’s long duration contracts include preneed life insurance policies and annuity contracts, traditional life insurance policies no longer offered, policies disposed of via reinsurance (FFG and LTC contracts), group worksite policies, group life conversion policies and certain medical policies.

Future policy benefits and expense reserves for LTC, certain life and annuity insurance policies no longer offered, the traditional life insurance contracts within FFG, group worksite contracts and group life conversions are equal to the present value of future benefits to policyholders plus related expenses less the present value of the future net premiums. These amounts are estimated based on assumptions as to the expected investment yield, inflation, mortality, morbidity and withdrawal rates as well as other assumptions that are based on the Company’s experience. These assumptions reflect anticipated trends and include provisions for possible unfavorable deviations.

Future policy benefits and expense reserves for preneed investment-type annuities, and the variable life insurance and investment-type annuity contracts in FFG consist of policy account balances before applicable surrender charges and certain deferred policy initiation fees that are being recognized in income over the terms of the policies. Policy benefits charged to expense during the period include amounts paid in excess of policy account balances and interest credited to policy account balances. An unearned revenue reserve is also recorded for those preneed investment-type annuities which represent the balance of the excess of gross premiums over net premiums that is still recognized in future years’ income in a constant relationship to estimated gross profits.

Future policy benefits and expense reserves for preneed life insurance contracts are reported at the present value of future benefits to policyholders and related expenses less the present value of future net premiums. Reserve assumptions are selected using best estimates for expected investment yield, inflation, mortality and withdrawal rates. These assumptions reflect current trends, are based on Company experience and include provision for possible unfavorable deviation. An unearned revenue reserve is also recorded for these contracts which represents the balance of the excess of gross premiums over net premiums that is still to be recognized in future years’ income in a constant relationship to insurance in force.

Reserves for group worksite policies include case reserves and incurred but not reported (“IBNR”) reserves which equal the net present value of the expected future claims payments. Worksite group disability reserves are discounted to the valuation date at the valuation interest rate. The valuation interest rate is reviewed quarterly by taking into consideration actual and expected earned rates on our asset portfolio.

Risks related to the reserves recorded for policies under FFG and LTC have been 100% ceded via reinsurance. While the Company has not been released from the contractual obligation to the policyholders, changes in and deviations from economic mortality, morbidity, and expense assumptions used in the calculation of these reserves will not directly affect our results of operations unless there is a default by the assuming reinsurer.

Changes in the estimated liabilities are reported as a charge or credit to policyholder benefits as the estimates are revised.

Short Duration Contracts

The Company’s short duration contracts include group term life contracts, group disability contracts, medical contracts, dental contracts, vision contracts and credit disability contracts. For short duration contracts, claims and benefits payable reserves are recorded when insured events occur. The liability is based on the expected ultimate cost of settling the claims. The claims and benefits payable reserves include: (1) case reserves for known but unpaid claims as of the balance sheet date; (2) IBNR reserves for claims where the insured event has occurred but has not been reported to the Company as of the balance sheet date; and (3) loss adjustment expense reserves for the expected handling costs of settling the claims.

For group disability, the case reserves and the IBNR reserves are recorded at an amount equal to the net present value of the expected future claims payments. Group long-term disability and group term life waiver of premiums reserves are discounted to the valuation date at the valuation interest rate. The valuation interest rate is reviewed quarterly by taking into consideration actual and expected earned rates on our asset portfolio. Group long term disability and group term life reserve adequacy studies are performed annually, and morbidity and mortality assumptions are adjusted where appropriate.

Changes in the estimated liabilities are recorded as a charge or credit to policyholder benefits as estimates are revised.

Deferred Gain on Disposal of Businesses

The Company recorded a deferred gain on disposal of businesses utilizing reinsurance. On March 1, 2000, the Company sold its LTC business using a coinsurance contract. On April 2, 2001, the Company sold its FFG business using coinsurance and a modified coinsurance contract. Since the form of sale did not discharge the Company’s primary liability to the insureds, the gain on these disposals was deferred and reported as a liability. The liability is decreased and recognized as revenue over the estimated life of the contracts’ terms. The Company reviews and evaluates the estimates affecting the deferred gain on disposal of businesses annually or when significant information affecting the estimates becomes known to the Company, and adjusts the revenue recognized accordingly. Based on the Company’s 2014 annual review, the Company re-established $12,851 of the FFG deferred gain. There were no adjustments to the estimates affecting the deferred gain in 2013.

Premiums

Long Duration Contracts

Currently, the Company’s long duration contracts which are actively being sold are group worksite insurance policies. Revenues are recognized ratably as earned income over the premium-paying periods of the policies for the group worksite insurance products.

For life insurance policies previously sold by the preneed business (no longer offered), revenue is recognized when due from policyholders.

For investment-type annuity contracts previously sold by the preneed business (no longer offered), revenues consist of charges assessed against policy balances.

Premiums for LTC insurance and traditional life insurance contracts within FFG are recognized as revenue when due from the policyholder. For universal life insurance and investment-type annuity contracts within FFG, revenues consist of charges assessed against policy balances. For the FFG and LTC businesses previously sold, all revenue is ceded.

Short Duration Contracts

The Company’s short duration contracts are those on which the Company recognizes over the contract term in proportion to the amount of insurance protection provided. The Company’s short duration contracts primarily include group term life, group disability, medical, dental, vision and credit disability.

Total Other-Than-Temporary Impairment Losses

For debt securities with credit losses and non-credit losses or gains, total OTTI losses is the total of the decline in fair value from either the most recent OTTI determination or a prior period end in which the fair value declined until the current period end valuation date. This amount does not include any securities that had fair value increases. For equity securities and debt securities that the Company has the intent to sell or if it is more likely than not that it will be required to sell for equity securities that have an OTTI or for debt securities if there are only credit losses, total other-than-temporary impairment losses is the total amount by which the fair value of the security is less than its amortized cost basis at the period end valuation date and the decline in fair value is deemed to be other-than-temporary.

Fees and Other Income

Income earned on preneed life insurance policies with discretionary death benefit growth issued after 2008 is presented within fees and other income.

The Company also derives fees and other income from providing administrative services. These fees are recognized monthly when services are performed.

Underwriting, General and Administrative Expenses

Underwriting, general and administrative expenses consist primarily of commissions, premium taxes, licenses, fees, salaries and personnel benefits and other general operating expenses.

Leases

The Company records expenses for operating leases on a straight-line basis over the lease term.

Contingencies

The Company evaluates each contingent matter separately. A loss contingency is recorded if reasonably estimable and probable. The Company establishes reserves for these contingencies at the best estimate, or if no one estimated number within the range of possible losses is more probable than any other, the Company records an estimated reserve at the low end of the estimated range. Contingencies affecting the Company primarily relate to litigation matters which are inherently difficult to evaluate and are subject to significant changes. The Company believes the contingent amounts recorded are reasonable.

Recent Accounting Pronouncements—Adopted

On January 1, 2014, the Company adopted the new guidance on presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The amendments in this guidance state that an unrecognized tax benefit, or a portion thereof, should 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. An exception to this guidance would be where a net operating loss carryforward or similar tax loss or credit carryforward would not be available under the tax law to settle any additional income taxes that would result from the disallowance of a tax position, or the tax law does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose. In such a case, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The adoption of this new presentation guidance did not impact the Company’s financial position or results of operations.

On January 1, 2014, the Company adopted the other expenses guidance that addresses how health insurers should recognize and classify in their statements of operations fees mandated by the Affordable Care Act. The Affordable Care Act imposes an annual fee on health insurers for each calendar year beginning on or after January 1, 2014. The amendments specify that the liability for the fee should be estimated and recorded in full once the entity provides qualifying health insurance in the applicable calendar year in which the fee is payable with a corresponding deferred cost that is amortized to expense ratably over the calendar year during which it is payable. For the calendar year ended December 31, 2014, the Company ratably recorded $5,642 in underwriting, general and administrative expenses in the consolidated statements of operations, and paid, in full, the final assessment during the third quarter of 2014.

Recent Accounting Pronouncements — Not Yet Adopted

In May 2014, the Financial Accounting Standards Board (“FASB”) issued amended guidance on revenue recognition. The amended guidance affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards. Insurance contracts are within the scope of other standards and therefore are specifically excluded from the scope of the amended revenue recognition guidance. The core principle of the amended guidance is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve the core principle, the entity applies a five step process outlined in the amended guidance. The amended guidance also includes a cohesive set of disclosure requirements. The amended guidance is effective for interim and annual periods beginning after December 15, 2016 and early adoption is not permitted. Therefore, the Company is required to adopt the guidance on January 1, 2017. An entity can choose to apply the amended guidance using either the full retrospective approach or a modified retrospective approach. The Company is currently evaluating the requirements of the revenue recognition guidance as it relates to its non-insurance contract revenue and the potential impact on the Company’s financial position and results of operations.

Investments

Investments	12 Months Ended
Investments	Dec. 31, 2014
Investments.
Investments

	3.Investments

	The following tables show the cost or amortized cost, gross unrealized gains and losses, fair value and other-than-temporary impairment (“OTTI”) of our fixed maturity and equity securities as of the dates indicated:

			December 31, 2014
			Cost or			Gross			Gross			Fair Value			OTTI in
			Amortized			Unrealized			Unrealized						AOCI (a)
			Cost			Gains			Losses
	Fixed maturity securities:
	United States Government and government agencies and authorities		$	19,221		$	255		$	(1	)	$	19,475		$	0
	States, municipalities and political subdivisions		42,745			3,043			0			45,788			0
	Foreign governments		19,061			2,763			0			21,824			0
	Asset-backed		684			50			0			734			0
	Commercial mortgage-backed		3,794			102			0			3,896			0
	Residential mortgage-backed		65,090			6,948			(12		)	72,026			2,386
	Corporate		2,099,296			418,393			(2,744		)	2,514,945			13,455
	Total fixed maturity securities		$	2,249,891		$	431,554		$	(2,757	)	$	2,678,688		$	15,841
	Equity securities:
	Common stocks		$	92		$	322		$	0		$	414		$	0
	Non-redeemable preferred stocks		122,255			13,350			(273		)	135,332			0
	Total equity securities		$	122,347		$	13,672		$	(273	)	$	135,746		$	0

			December 31, 2013
			Cost or			Gross			Gross			Fair Value			OTTI in
			Amortized			Unrealized			Unrealized						AOCI (a)
			Cost			Gains			Losses
	Fixed maturity securities:
	United States Government and government agencies and authorities		$	22,562		$	269		$	0		$	22,831		$	0
	States, municipalities and political subdivisions		46,457			2,284			(197		)	48,544			0
	Foreign governments		22,381			2,072			0			24,453			0
	Asset-backed		789			62			0			851			0
	Commercial mortgage-backed		5,223			314			0			5,537			0
	Residential mortgage-backed		72,219			5,878			(355		)	77,742			2,482
	Corporate		2,146,023			269,657			(3,154		)	2,412,526			10,988
	Total fixed maturity securities		$	2,315,654		$	280,536		$	(3,706	)	$	2,592,484		$	13,470
	Equity securities:
	Common stocks		$	92		$	326		$	0		$	418		$	0
	Non-redeemable preferred stocks		94,375			7,559			(2,086		)	99,848			0
	Total equity securities		$	94,467		$	7,885		$	(2,086	)	$	100,266		$	0

		(a)		Represents the amount of OTTI recognized in accumulated other comprehensive income (“AOCI”). Amount includes unrealized gains and losses on impaired securities relating to changes in the value of such securities subsequent to the impairment measurement date.

	Our states, municipalities and political subdivisions holdings are highly diversified across the United States, with no individual state’s exposure (including both general obligation and revenue securities) exceeding 0.5% of the overall investment portfolio as of December 31, 2014 and 2013. At December 31, 2014 and 2013, the securities include general obligation and revenue bonds issued by states, cities, counties, school districts and similar issuers, including $8,367 and $11,265, respectively, of advance refunded or escrowed-to-maturity bonds (collectively referred to as “pre-refunded bonds”), which are bonds for which an irrevocable trust has been established to fund the remaining payments of principal and interest. As of December 31, 2014 and 2013, revenue bonds account for 39% and 43% of the holdings, respectively. Excluding pre-refunded revenue bonds, the activities supporting the income streams of the Company’s revenue bonds are across a broad range of sectors, primarily water, airport and marina, specifically pledged tax revenues, and other miscellaneous sources such as bond banks, finance authorities and appropriations.

	The Company’s largest European investment exposure in its corporate fixed maturity and equity securities is the country of the United Kingdom. The United Kingdom represents approximately 6% of our corporate securities as of December 31, 2014 and 2013. No other European country represented more than 2% of our corporate securities as of December 31, 2014 and 2013. All the European investments are denominated in U.S. dollars. Our international investments are managed as part of our overall portfolio with the same approach to risk management and focus on diversification.

	The Company has exposure to the energy sector in its corporate fixed maturity securities of $314,978 with a net unrealized gain of $43,072 at December 31, 2014 and $316,582 with a net unrealized gain of $36,092 at December 31, 2013. Approximately 96% and 93% of the energy exposure is rated as investment grade as of December 31, 2014 and 2013, respectively.

	The cost or amortized cost and fair value of fixed maturity securities at December 31, 2014 by contractual maturity are shown below. Expected maturities may differ from contractual maturities because issuers of the securities may have the right to call or prepay obligations with or without call or prepayment penalties.

			Cost or			Fair Value
			Amortized
			Cost

	Due in one year or less		$	42,655		$	43,046
	Due after one year through five years		347,499			379,562
	Due after five years through ten years		382,654			412,697
	Due after ten years		1,407,515			1,766,727
	Total		2,180,323			2,602,032
	Asset-backed		684			734
	Commercial mortgage-backed		3,794			3,896
	Residential mortgage-backed		65,090			72,026
Total		$	2,249,891		$	2,678,688

Major categories of net investment income were as follows:

		Years Ended December 31,
		2014			2013			2012

Fixed maturity securities		$	136,005		$	143,493		$	152,637
Equity securities		6,932			5,984			5,676
Commercial mortgage loans on real estate		33,403			36,336			39,767
Policy loans		778			802			789
Short-term investments		9			22			57
Other investments		10,617			3,580			6,314
Cash and cash equivalents		4			1			0
Total investment income		187,748			190,218			205,240
Investment expenses		(7,014		)	(7,258		)	(6,512		)
Net investment income		$	180,734		$	182,960		$	198,728

No material investments of the Company were non-income producing for the years ended December 31, 2014, 2013 and 2012.

The following table summarizes the proceeds from sales of available for sale securities and the gross realized gains and gross realized losses that have been included in earnings as a result of those sales.

		For the Years Ended December 31,
		2014			2013			2012
Proceeds from sales		$	294,502		$	438,984		$	320,471
Gross realized gains		16,833			23,898			11,995
Gross realized losses		1,083			11,173			4,046

For securities sold at a loss during 2014, the average period of time these securities were trading continuously at a price below book value was approximately 11 months.

The following table sets forth the net realized gains (losses), including other-than-temporary impairments, recognized in the statement of operations as follows:

		Years Ended December 31,
		2014			2013			2012
Net realized gains (losses) related to sales and other:
Fixed maturity securities		$	16,820		$	4,554		$	10,496
Equity securities		(328		)	8,793			(2,203		)
Commercial mortgage loans on real estate		32			1,599			1,734
Short-term investments		0			0			(1		)
Other investments		(159		)	(1,457		)	0
Total net realized gains related to sales and other		16,365			13,489			10,026
Net realized losses related to other-than-temporary impairments:
Fixed maturity securities		(24		)	(1,865		)	(14		)
Equity securities		0			0			(39		)
Total net realized losses related to other-than-temporary impairments		(24		)	(1,865		)	(53		)
Total net realized gains		$	16,341		$	11,624		$	9,973

Other-Than-Temporary Impairments

The Company follows the OTTI guidance which requires entities to separate an OTTI of a debt security into two components when there are credit related losses associated with the impaired debt security for which the Company asserts that it does not have the intent to sell, and it is more likely than not that it will not be required to sell before recovery of its cost basis. Under the OTTI guidance, the amount of the OTTI related to a credit loss is recognized in earnings, and the amount of the OTTI related to other, non-credit factors (e.g., interest rates, market conditions, etc.) is recorded as a component of other comprehensive income. In instances where no credit loss exists but the Company intends to sell the security or it is more likely than not that the Company will have to sell the debt security prior to the anticipated recovery, the decline in market value below amortized cost is recognized as an OTTI in earnings. In periods after the recognition of an OTTI on debt securities, the Company accounts for such securities as if they had been purchased on the measurement date of the OTTI at an amortized cost basis equal to the previous amortized cost basis less the OTTI recognized in earnings. For debt securities for which OTTI was recognized in earnings, the difference between the new amortized cost basis and the cash flows expected to be collected will be accreted or amortized into net investment income.

For the twelve months ended December 31, 2014 and 2013, the Company recorded $55 and $1,969, respectively, of OTTI, of which $24 and $1,865 was related to credit losses and recorded as net OTTI losses recognized in earnings, with the remaining amounts of $31 and $104, respectively, related to all other factors and was recorded as an unrealized loss component of AOCI.

The following table sets forth the amount of credit loss impairments recognized within the results of operations on fixed maturity securities held by the Company as of the dates indicated, for which a portion of the OTTI loss was recognized in AOCI, and the corresponding changes in such amounts.

		Years ended December 31,
		2014			2013			2012
Balance, beginning of year		$	14,164		$	26,970		$	29,374
Additions for credit loss impairments recognized in the current period on securities previously impaired		24			87			14
Reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security		(461		)	(123		)	(403		)
Reductions for credit loss impairments previously recognized on securities which matured, paid down, prepaid or were sold during the period		(260		)	(12,770		)	(2,015		)
Balance, end of year		$	13,467		$	14,164		$	26,970

We regularly monitor our investment portfolio to ensure investments that may be other-than-temporarily impaired are identified in a timely fashion, properly valued, and charged against earnings in the proper period. The determination that a security has incurred an other-than-temporary decline in value requires the judgment of management. Assessment factors include, but are not limited to, the length of time and the extent to which the market value has been less than cost, the financial condition and rating of the issuer, whether any collateral is held, the intent and ability of the Company to retain the investment for a period of time sufficient to allow for recovery for equity securities and the intent to sell or whether it is more likely than not that the Company will be required to sell for fixed maturity securities. Inherently, there are risks and uncertainties involved in making these judgments. Changes in circumstances and critical assumptions such as a continued weak economy, a more pronounced economic downturn or unforeseen events which affect one or more companies, industry sectors, or countries could result in additional impairments in future periods for other-than-temporary declines in value. Any equity security whose price decline is deemed other-than-temporary is written down to its then current market value with the amount of the impairment reported as a realized loss in that period. The impairment of a fixed maturity security that the Company has the intent to sell or that it is more likely than not that the Company will be required to sell is deemed other-than-temporary and is written down to its market value at the balance sheet date with the amount of the impairment reported as a realized loss in that period. For all other-than-temporarily impaired fixed maturity securities that do not meet either of these two criteria, the Company is required to analyze its ability to recover the amortized cost of the security by calculating the net present value of projected future cash flows. For these other-than-temporarily impaired fixed maturity securities, the net amount recognized in earnings is equal to the difference between the amortized cost of the fixed maturity security and its net present value.

The Company considers different factors to determine the amount of projected future cash flows and discounting methods for corporate debt and residential and commercial mortgage-backed or asset-backed securities. For corporate debt securities, the split between the credit and non-credit losses is driven principally by assumptions regarding the amount and timing of projected future cash flows. The net present value is calculated by discounting the Company’s best estimate of projected future cash flows at the effective interest rate implicit in the security at the date of acquisition. For residential and commercial mortgage-backed and asset-backed securities, cash flow estimates, including prepayment assumptions, are based on data from widely accepted third-party data sources or internal estimates. In addition to prepayment assumptions, cash flow estimates vary based on assumptions regarding the underlying collateral including default rates, recoveries and changes in value. The net present value is calculated by discounting the Company’s best estimate of projected future cash flows at the effective interest rate implicit in the fixed maturity security prior to impairment at the balance sheet date. The discounted cash flows become the new amortized cost basis of the fixed maturity security.

In periods subsequent to the recognition of an OTTI, the Company generally accretes the discount (or amortizes the reduced premium) into net investment income, up to the non-discounted amount of projected future cash flows, resulting from the reduction in cost basis, based upon the amount and timing of the expected future cash flows over the estimated period of cash flows.

The investment category and duration of the Company’s gross unrealized losses on fixed maturity securities and equity securities at December 31, 2014 and 2013 were as follows:

		December 31, 2014
		Less than 12 months						12 Months or More						Total
		Fair Value			Unrealized			Fair Value			Unrealized			Fair Value			Unrealized
		Fair Value			Losses			Fair Value			Losses			Fair Value			Losses
Fixed maturity securities:
United States Government and government agencies and authorities		$	1,889		$	(1	)	$	0		$	0		$	1,889		$	(1	)
Residential mortgage-backed		0			0			526			(12		)	526			(12		)
Corporate		98,644			(2,327		)	5,295			(417		)	103,939			(2,744		)
Total fixed maturity securities		$	100,533		$	(2,328	)	$	5,821		$	(429	)	$	106,354		$	(2,757	)
Equity securities:
Non-redeemable preferred stocks		$	1,417		$	(14	)	$	4,454		$	(259	)	$	5,871		$	(273	)

		December 31, 2013
		Less than 12 months						12 Months or More						Total
		Fair Value			Unrealized			Fair Value			Unrealized			Fair Value			Unrealized
		Fair Value			Losses			Fair Value			Losses			Fair Value			Losses
Fixed maturity securities:
States, municipalities and political subdivisions		$	7,278		$	(197	)	$	0		$	0		$	7,278		$	(197	)
Residential mortgage-backed		25,457			(331		)	520			(24		)	25,977			(355		)
Corporate		160,115			(3,078		)	4,343			(76		)	164,458			(3,154		)
Total fixed maturity securities		$	192,850		$	(3,606	)	$	4,863		$	(100	)	$	197,713		$	(3,706	)
Equity securities:
Non-redeemable preferred stocks		$	38,711		$	(1,970	)	$	3,524		$	(116	)	$	42,235		$	(2,086	)

Total gross unrealized losses represent approximately 3% and 2% of the aggregate fair value of the related securities at December 31, 2014 and 2013, respectively. Approximately 77% and 96% of these gross unrealized losses have been in a continuous loss position for less than twelve months at December 31, 2014 and 2013, respectively. The total gross unrealized losses are comprised of 96 and 151 individual securities at December 31, 2014 and 2013, respectively. In accordance with its policy described above, the Company concluded that for these securities an adjustment to its results of operations for other-than-temporary impairments of the gross unrealized losses was not warranted at December 31, 2014 and 2013. These conclusions were based on a detailed analysis of the underlying credit and expected cash flows of each security. As of December 31, 2014, the gross unrealized losses that have been in a continuous loss position for twelve months or more were concentrated in the Company’s residential mortgage-backed and corporate fixed maturity securities, and in non-redeemable preferred stocks. Within the Company’s corporate fixed maturity securities, the majority of the loss position relates to securities in the industrial sector. The industrial sector’s gross unrealized losses of twelve months or more were $387, or 93%, of the corporate fixed maturity total. The non-redeemable preferred stocks are perpetual preferred securities that have characteristics of both debt and equity securities. To evaluate these securities, we apply an impairment model similar to that used for our fixed maturity securities. As of December 31, 2014, the Company did not intend to sell these securities and it was not more likely than not that the Company would be required to sell them and no underlying cash flow issues were noted. Therefore, the Company did not recognize an OTTI on those perpetual preferred securities that had been in a continuous unrealized loss position for twelve months or more. As of December 31, 2014, the Company did not intend to sell the fixed maturity securities and it was not more likely than not that the Company would be required to sell the securities before the anticipated recovery of their amortized cost basis. The gross unrealized losses are primarily attributable to widening credit spreads associated with an underlying shift in overall credit risk premium.

The cost or amortized cost and fair value of available for sale fixed maturity securities in an unrealized loss position at December 31, 2014, by contractual maturity, is shown below:

		Cost or			Fair Value
		Amortized Cost			Fair Value
Due after one year through five years		$	27,058		$	26,666
Due after five years through ten years		40,342			39,773
Due after ten years		41,173			39,389
Total		108,573			105,828
Residential mortgage-backed		538			526
Total		$	109,111		$	106,354

The Company has exposure to sub-prime and related mortgages within our fixed maturity security portfolio. At December 31, 2014, approximately 7.9% of our residential mortgage-backed holdings had exposure to sub-prime mortgage collateral. This represented approximately 0.2% of the total fixed income portfolio and 0.6% of the total unrealized gain position. Of the securities with sub-prime exposure, approximately 23.0% are rated as investment grade. All residential mortgage-backed securities, including those with sub-prime exposure, are reviewed as part of the ongoing other-than-temporary impairment monitoring process.

The Company has entered into commercial mortgage loans, collateralized by the underlying real estate, on properties located throughout the United States. At December 31, 2014, approximately 39% of the outstanding principal balance of commercial mortgage loans was concentrated in the states of California, New York and Utah. Although the Company has a diversified loan portfolio, an economic downturn could have an adverse impact on the ability of its debtors to repay their loans. The outstanding balance of commercial mortgage loans range in size from $77 to $12,251 at December 31, 2014 and from $22 to $12,500 at December 31, 2013.

Credit quality indicators for commercial mortgage loans are loan-to-value and debt-service coverage ratios. Loan-to-value and debt-service coverage ratios are measures commonly used to assess the credit quality of commercial mortgage loans. The loan-to-value ratio compares the principal amount of the loan to the fair value of the underlying property collateralizing the loan, and is commonly expressed as a percentage. The debt-service coverage ratio compares a property’s net operating income to its debt-service payments and is commonly expressed as a ratio. The loan-to-value and debt-service coverage ratios are generally updated annually in the third quarter.

The following summarizes our loan-to-value and average debt-service coverage ratios as of the dates indicated:

		December 31, 2014
Loan-to-Value		Carrying			% of Gross		Debt-Service
		Value			Mortgage		Coverage ratio
					Loans
70% and less		$	447,941		89.4	%	1.99
71 – 80%		40,651			8.1	%	1.28
81 – 95%		6,155			1.2	%	0.99
Greater than 95%		6,531			1.3	%	0.43
Gross commercial mortgage loans		501,278			100	%	1.9
Less valuation allowance		(1,464		)
Net commercial mortgage loans		$	499,814

		December 31, 2013
Loan-to-Value		Carrying			% of Gross		Debt-Service
		Value			Mortgage		Coverage ratio
					Loans
70% and less		$	497,411		88.2	%	2.08
71 – 80%		41,943			7.4	%	1.6
81 – 95%		18,687			3.3	%	1.35
Greater than 95%		6,374			1.1	%	0.85
Gross commercial mortgage loans		564,415			100	%	2.01
Less valuation allowance		(2,047		)
Net commercial mortgage loans		$	562,368

All commercial mortgage loans that are individually impaired have an established mortgage loan valuation allowance for losses. Changing economic conditions affect our valuation of commercial mortgage loans. Changing vacancies and rents are incorporated into the discounted cash flow analysis that we perform for monitored loans and may contribute to the establishment of (or an increase or decrease in) a commercial mortgage loan valuation allowance for losses. In addition, we continue to monitor the entire commercial mortgage loan portfolio to identify risk. Areas of emphasis are properties that have exposure to specific geographic events, have deteriorating credits or have experienced a reduction in debt-service coverage ratio. Where warranted, we have established or increased a valuation allowance based upon this analysis.

The commercial mortgage loan valuation allowance for losses was $1,464 and $2,047 at December 31, 2014 and 2013, respectively. In 2014 and 2013, the loan valuation allowance was decreased $583 and $1,599, respectively, due to changing economic conditions and geographic concentrations.

At December 31, 2014, the Company had mortgage loan commitments outstanding of approximately $13,650 and is committed to fund additional capital contributions of $50 to real estate joint ventures.

The Company has short term investments and fixed maturity securities of $11,592 and $11,792 at December 31, 2014 and 2013, respectively, on deposit with various governmental authorities as required by law.

The Company utilizes derivative instruments in managing the pre-arranged funeral business exposure to inflation risk. The derivative instruments, Consumer Price Index Caps (the “CPI CAPs”), limits the inflation risk on certain policies. The CPI CAPs do not qualify under GAAP as effective hedges; therefore, they are marked-to-market on a quarterly basis and the gain or loss is recognized in the statement of operations in fees and other income. As of December 31, 2014 and 2013, the CPI CAPs included in other assets on the consolidated balance sheet amounted to $692 and $2,016, respectively. The loss recorded in the results of operations totaled $1,324, $3,094, and $1,917 for the years ended December 31, 2014, 2013 and 2012, respectively.

Collateralized Transactions

The Company engages in transactions in which fixed maturity securities, primarily bonds issued by the U.S. government and government agencies and authorities, and U.S. corporations, are loaned to selected broker/dealers. Collateral, greater than or equal to 102% of the fair value of the securities lent, plus accrued interest, is received in the form of cash and cash equivalents held by a custodian bank for the benefit of the Company. The use of cash collateral received is unrestricted. The Company reinvests the cash collateral received, generally in investments of high credit quality that are designated as available for sale. The Company monitors the fair value of securities loaned and the collateral received, with additional collateral obtained, as necessary. The Company is subject to the risk of loss to the extent there is a loss on the re-investment of cash collateral.

As of December 31, 2014 and 2013, our collateral held under securities lending, of which its use is unrestricted, was $42,941 and $42,232, respectively, and is included in the consolidated balance sheets under the collateral held/pledged under securities agreements. Our liability to the borrower for collateral received was $42,941 and $42,229, respectively, and is included in the consolidated balance sheets under the obligation under securities agreements. The difference between the collateral held and obligations under securities lending is recorded as an unrealized gain (loss) and is included as part of AOCI. There were no securities in an unrealized loss position as of December 31, 2014 and 2013. The Company includes the available for sale investments purchased with the cash collateral in its evaluation of other-than-temporary impairments.

Cash proceeds that the Company receives as collateral for the securities it lends and subsequent repayment of the cash are regarded by the Company as cash flows from financing activities, since the cash received is considered a borrowing. Since the Company reinvests the cash collateral generally in investments that are designated as available for sale, the reinvestment is presented as cash flows from investing activities.

Fair_Value_Disclosures

Fair Value Disclosures	12 Months Ended
Fair Value Disclosures	Dec. 31, 2014
Fair Value Disclosures
Fair Value Disclosures

	4.Fair Value Disclosures

	Fair Values, Inputs and Valuation Techniques for Financial Assets and Liabilities Disclosures

	The fair value measurements and disclosures guidance defines fair value and establishes a framework for measuring fair value. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In accordance with this guidance, the Company has categorized its recurring basis financial assets and liabilities into a three-level fair value hierarchy based on the priority of the inputs to the valuation technique.

	The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the level in the fair value hierarchy within which the fair value measurement in its entirety falls has been determined based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the asset or liability.

	The levels of the fair value hierarchy are described below:

		·		Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company can access.

		·		Level 2 inputs utilize other than quoted prices included in Level 1 that are observable for the asset, either directly or indirectly, for substantially the full term of the asset. Level 2 inputs include quoted prices for similar assets in active markets, quoted prices for identical or similar assets in markets that are not active and inputs other than quoted prices that are observable in the marketplace for the asset. The observable inputs are used in valuation models to calculate the fair value for the asset.

		·		Level 3 inputs are unobservable but are significant to the fair value measurement for the asset, and include situations where there is little, if any, market activity for the asset. These inputs reflect management’s own assumptions about the assumptions a market participant would use in pricing the asset.

	A review of fair value hierarchy classifications is conducted on a quarterly basis. Changes in the observability of valuation inputs may result in a reclassification of levels for certain securities within the fair value hierarchy.

	The following tables present the Company’s fair value hierarchy for assets and liabilities measured at fair value on a recurring basis as of December 31, 2014 and 2013. The amounts presented below for Collateral held/pledged under securities agreements, Cash equivalents, Other assets and Assets and Liabilities held in separate accounts differ from the amounts presented in the consolidated balance sheets because only certain investments or certain assets and liabilities within these line items are measured at estimated fair value. The fair value amount and the majority of the associated levels presented for Assets and Liabilities held in separate accounts are received directly from third parties.

			December 31, 2014
			Total			Level 1			Level 2			Level 3
	Financial Assets
	Fixed maturity securities:
	United States Government and government agencies and authorities		$	19,475		$	0		$	19,475		$	0
	State, municipalities and political subdivisions		45,788			0			45,788			0
	Foreign governments		21,824			0			21,824			0
	Asset-backed		734			0			734			0
	Commercial mortgage-backed		3,896			0			3,694			202
	Residential mortgage-backed		72,026			0			72,026			0
	Corporate		2,514,945			0			2,492,920			22,025
	Equity securities:
	Common stocks		414			414			0			0
	Non-redeemable preferred stocks		135,332			0			134,332			1,000
	Short-term investments		64,104			61,150		(b)	2,954		(c)	0
	Collateral held/pledged under securities agreements		33,541			30,315		(b)	3,226		(c)	0
	Cash equivalents		1			1		(b)	0			0
	Other assets		692			0			0			692		(d)
	Assets held in separate accounts		1,683,739			1,645,964		(a)	37,775		(c)	0
	Total financial assets		$	4,596,511		$	1,737,844		$	2,834,748		$	23,919

	Financial Liabilities
	Liabilities related to separate accounts		$	1,683,739		$	1,645,964	(a)	$	37,775	(c)	$	0

			December 31, 2013
			Total			Level 1			Level 2			Level 3
	Financial Assets
	Fixed maturity securities:
	United States Government and government agencies and authorities		$	22,831		$	0		$	22,831		$	0
	State, municipalities and political subdivisions		48,544			0			48,544			0
	Foreign governments		24,453			0			24,453			0
	Asset-backed		851			0			851			0
	Commercial mortgage-backed		5,537			0			5,238			299
	Residential mortgage-backed		77,742			0			76,858			884
	Corporate		2,412,526			0			2,389,402			23,124
	Equity securities:
	Common stocks		418			418			0			0
	Non-redeemable preferred stocks		99,848			0			98,400			1,448
	Short-term investments		64,457			64,407		(b)	50			0
	Collateral held/pledged under securities agreements		32,832			29,678		(b)	3,154		(c)	0
	Cash equivalents		10,501			10,501		(b)	0			0
	Other assets		2,016			0			0			2,016		(d)
Assets held in separate accounts		1,714,839			1,660,079		(a)	54,760		(c)	0
Total financial assets		$	4,517,395		$	1,765,083		$	2,724,541		$	27,771

Financial Liabilities
Liabilities related to separate accounts		$	1,714,839		$	1,660,079	(a)	$	54,760	(c)	$	0

	(a)		Mainly includes mutual funds.
	(b)		Mainly includes money market funds.
	(c)		Mainly includes fixed maturity securities.
	(d)		Mainly includes the Consumer Price Index Cap Derivatives (“CPI Caps”).

There were no transfers between Level 1 and Level 2 financial assets during 2014 or 2013. However, there were transfers between Level 2 and Level 3 financial assets in 2014 and 2013, which are reflected in the “Transfers in” and “Transfers out” columns below. Transfers between Level 2 and Level 3 most commonly occur from changes in the availability of observable market information and re-evaluation of the observability of pricing inputs. Any remaining unpriced securities are submitted to independent brokers who provide non-binding broker quotes or are priced by other qualified sources.

The following tables summarize the change in balance sheet carrying value associated with Level 3 financial assets carried at fair value during the years ended December 31, 2014 and 2013:

		Year Ended December 31, 2014
		Balance,			Total			Net			Purchases			Sales			Transfers		Transfers			Balance,
		beginning			(losses) gains			unrealized									in (3)		out (3)			end of
		of period			(realized/			(losses) gains														period
					unrealized)			included in
					included in			other
					earnings (1)			comprehensive
								income (2)
Fixed Maturity Securities
Commercial mortgage-backed		$	299		$	0		$	(9	)	$	0		$	(88	)	$	0	$	0		$	202
Residential mortgage-backed		884			0			0			0			0			0		(884		)	0
Corporate		23,124			(117		)	471			4,733			(1,653		)	217		(4,750		)	22,025
Equity Securities
Non-redeemable preferred stocks		1,448			134			(134		)	0			(448		)	0		0			1,000
Other assets		2,016			(1,324		)	0			0			0			0		0			692
Total level 3 assets		$	27,771		$	(1,307	)	$	328		$	4,733		$	(2,189	)	$	217	$	(5,634	)	$	23,919

		Year Ended December 31, 2013
		Balance,			Total			Net			Purchases			Sales			Transfers		Transfers			Balance,
		beginning			(losses) gains			unrealized									in (3)		out (3)			end of
		of period			(realized/			losses														period
					unrealized)			included in
					included in			other
					earnings (1)			comprehensive
								income (2)
Fixed Maturity Securities
Foreign governments		$	569		$	0		$	(17	)	$	0		$	0		$	0	$	(552	)	$	0
Commercial mortgage-backed		638			5			(11		)	0			(333		)	0		0			299
Residential mortgage-backed		1,141			(8		)	(26		)	0			(223		)	0		0			884
Corporate		32,376			1,462			(1,803		)	1,597			(4,700		)	2,085		(7,893		)	23,124
Equity Securities
Non-redeemable preferred stocks		10			7			(81		)	2,306			(1,173		)	389		(10		)	1,448
Other assets		5,110			(3,094		)	0			0			0			0		0			2,016
Total level 3 assets		$	39,844		$	(1,628	)	$	(1,938	)	$	3,903		$	(6,429	)	$	2,474	$	(8,455	)	$	27,771

	-1		Included as part of net realized gains on investments in the consolidated statement of operations.
	-2		Included as part of change in unrealized gains on securities in the consolidated statement of comprehensive income.
	-3		Transfers are primarily attributable to changes in the availability of observable market information and re-evaluation of the observability of pricing inputs.

Three different valuation techniques can be used in determining fair value for financial assets and liabilities: the market, income or cost approaches. The three valuation techniques described in the fair value measurements and disclosures guidance are consistent with generally accepted valuation methodologies. The market approach valuation techniques use prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities. When possible, quoted prices (unadjusted) in active markets are used as of the period-end date (such as for mutual funds and money market funds). Otherwise, valuation techniques consistent with the market approach including matrix pricing and comparables are used. Matrix pricing is a mathematical technique employed principally to value debt securities without relying exclusively on quoted prices for those securities but rather by relying on the securities’ relationship to other benchmark quoted securities. Market approach valuation techniques often use market multiples derived from a set of comparables. Multiples might lie in ranges with a different multiple for each comparable. The selection of where within the range the appropriate multiple falls requires judgment, considering both qualitative and quantitative factors specific to the measurement.

Income approach valuation techniques convert future amounts, such as cash flows or earnings, to a single present amount, or a discounted amount. These techniques rely on current market expectations of future amounts as of the period-end date. Examples of income approach valuation techniques include present value techniques, option-pricing models, binomial or lattice models that incorporate present value techniques and the multi-period excess earnings method.

Cost approach valuation techniques are based upon the amount that would be required to replace the service capacity of an asset at the period-end date, or the current replacement cost. That is, from the perspective of a market participant (seller), the price that would be received for the asset is determined based on the cost to a market participant (buyer) to acquire or construct a substitute asset of comparable utility, adjusted for obsolescence.

While not all three approaches are applicable to all financial assets or liabilities, where appropriate, one or more valuation techniques may be used. For all the classes of financial assets and liabilities included in the above hierarchy, excluding the CPI Caps and certain privately placed corporate bonds, the market valuation technique is generally used. For certain privately placed corporate bonds and the CPI Caps, the income valuation technique is generally used. For the years ended December 31, 2014 and 2013, the application of the valuation technique applied to the Company’s classes of financial assets and liabilities has been consistent.

Level 1 Securities

The Company’s investments and liabilities classified as Level 1 as of December 31, 2014 and 2013, consisted of mutual funds, money market funds and common stocks that are publicly listed and/or actively traded in an established market.

Level 2 Securities

The Company’s Level 2 securities are valued using various observable market inputs obtained from a pricing service. The pricing service prepares estimates of fair value measurements for our Level 2 securities using proprietary valuation models based on techniques such as matrix pricing which include observable market inputs. The fair value measurements and disclosures guidance defines observable market inputs as the assumptions market participants would use in pricing the asset or liability developed on market data obtained from sources independent of the Company. The extent of the use of each observable market input for a security depends on the type of security and the market conditions at the balance sheet date. Depending on the security, the priority of the use of observable market inputs may change as some observable market inputs may not be relevant or additional inputs may be necessary. The following observable market inputs (“standard inputs”), listed in the approximate order of priority, are utilized in the pricing evaluation of Level 2 securities: benchmark yields, reported trades, broker/dealer quotes, issuer spreads, two-sided markets, benchmark securities, bids, offers and reference data including market research data. Further details for Level 2 investment types follow:

United States Government and government agencies and authorities: U.S. government and government agencies and authorities securities are priced by our pricing service utilizing standard inputs. Included in this category are U.S. Treasury securities which are priced using vendor trading platform data in addition to the standard inputs.

State, municipalities and political subdivisions: State, municipalities and political subdivisions securities are priced by our pricing service utilizing material event notices and new issue data inputs in addition to the standard inputs.

Foreign governments: Foreign government securities are priced by our pricing service utilizing standard inputs. The pricing service also evaluates each security based on relevant market information including relevant credit information, perceived market movements and sector news.

Commercial mortgage-backed, residential mortgage-backed and asset-backed: Commercial mortgage-backed, residential mortgage-backed and asset-backed securities are priced by our pricing service utilizing monthly payment information and collateral performance information in addition to the standard inputs. Additionally, commercial mortgage-backed securities and asset-backed securities utilize new issue data while residential mortgage-backed securities utilize vendor trading platform data.

Corporate: Corporate securities are priced by our pricing service utilizing standard inputs. Non-investment grade securities within this category are priced by our pricing service utilizing observations of equity and credit default swap curves related to the issuer in addition to the standard inputs. Certain privately placed corporate bonds are priced by a non-pricing service source using a model with observable inputs including, but not limited to, the credit rating, credit spreads, sector add-ons, and issuer specific add-ons.

Non-redeemable preferred stocks: Non-redeemable preferred stocks are priced by our pricing service utilizing observations of equity and credit default swap curves related to the issuer in addition to the standard inputs.

Short-term investments, collateral held/pledged under securities agreements, and assets/liabilities held in separate accounts: To price the fixed maturity securities in these categories, the pricing service utilizes the standard inputs.

Valuation models used by the pricing service can change period to period, depending on the appropriate observable inputs that are available at the balance sheet date to price a security. When market observable inputs are unavailable to the pricing service, the remaining unpriced securities are submitted to independent brokers who provide non-binding broker quotes or are priced by other qualified sources. If the Company cannot corroborate the non-binding broker quotes with Level 2 inputs, these securities are categorized as Level 3 securities.

Level 3 Securities

The Company’s investments classified as Level 3 as of December 31, 2014 and 2013, consisted of fixed maturity and equity securities and derivatives. All of the Level 3 fixed maturity and equity securities are priced using non-binding broker quotes which cannot be corroborated with Level 2 inputs. Of our total Level 3 fixed maturity and equity securities, $12,029 and $13,821 were priced by a pricing service using single broker quotes due to insufficient information to provide an evaluated price as of December 31, 2014 and 2013, respectively. The single broker quotes are provided by market makers or broker-dealers who are recognized as market participants in the markets in which they are providing the quotes. The remaining $11,198 and $11,934 were priced internally using independent and non-binding broker quotes as of December 31, 2014 and 2013, respectively. The inputs factoring into the broker quotes include trades in the actual bond being priced, trades of comparable bonds, quality of the issuer, optionality, structure and liquidity. Significant changes in interest rates, issuer credit, liquidity, and overall market conditions would result in a significantly lower or higher broker quote. The prices received from both the pricing service and internally are reviewed for reasonableness by management and if necessary, management works with the pricing service or broker to further understand how they developed their price. Further details on Level 3 derivative investment types follow:

Other assets: A non-pricing service source prices the CPI Cap derivatives using a model with inputs including, but not limited to, the time to expiration, the notional amount, the strike price, the forward rate, implied volatility and the discount rate.

Management evaluates the following factors in order to determine whether the market for a financial asset is inactive. The factors include, but are not limited to:

	·		There are few recent transactions,

	·		Little information is released publicly,

	·		The available prices vary significantly over time or among market participants,

	·		The prices are stale (i.e., not current), and

	·		The magnitude of the bid-ask spread.

Illiquidity did not have a material impact in the fair value determination of the Company’s financial assets.

The Company generally obtains one price for each financial asset. The Company performs a monthly analysis to assess if the evaluated prices represent a reasonable estimate of their fair value. This process involves quantitative and qualitative analysis and is overseen by investment and accounting professionals. Examples of procedures performed include, but are not limited to, initial and on-going review of pricing service methodologies, review of the prices received from the pricing service, review of pricing statistics and trends, and comparison of prices for certain securities with two different appropriate price sources for reasonableness. Following this analysis, the Company generally uses the best estimate of fair value based upon all available inputs. On infrequent occasions, a non-pricing service source may be more familiar with the market activity for a particular security than the pricing service. In these cases the price used is taken from the non-pricing service source. The pricing service provides information to indicate which securities were priced using market observable inputs so that the Company can properly categorize our financial assets in the fair value hierarchy.

Disclosures for Non-Financial Assets Measured at Fair Value on a Non-Recurring Basis

The Company also measures the fair value of certain assets on a non-recurring basis, generally on an annual basis, or when events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. These assets include commercial mortgage loans, goodwill and finite-lived intangible assets.

For its 2014, 2013 and 2012 fourth quarter annual goodwill impairment tests, the Company performed a Step 1 analysis. Based on these analyses, it was determined that goodwill was not impaired. See Note 13 for further information.

The Company utilizes both the income and market valuation approaches to measure its fair value when required. Under the income approach, the Company determined the fair value considering distributable earnings, which were estimated from operating plans. The resulting cash flows were then discounted using a market participant weighted average cost of capital. After discounting the future discrete earnings to their present value, the Company estimated the terminal value attributable to the years beyond the discrete operating plan period. The discounted terminal value was then added to the aggregate discounted distributable earnings from the discrete operating plan period to estimate the fair value. Under the market approach, the Company derived the fair value based on various financial multiples, including but not limited to: price to tangible book value of equity, price to estimated 2014 earnings and price to estimated 2015 earnings, which were estimated based on publicly available data related to comparable guideline companies. In addition, financial multiples were also estimated from publicly available purchase price data for acquisitions of companies operating in the insurance industry. The estimated fair value was more heavily weighted towards the income approach because in the current economic environment the earnings capacity of a business is generally considered the most important factor in the valuation of a business enterprise. This fair value determination was categorized as Level 3 (unobservable) in the fair value hierarchy.

There was no remaining goodwill or other intangible assets measured at fair value on a non-recurring basis on which an impairment charge was recorded as of December 31, 2014, 2013 and 2012.

Fair Value of Financial Instruments Disclosures

The financial instruments guidance requires disclosure of fair value information about financial instruments, as defined therein, for which it is practicable to estimate such fair value. Therefore, it requires fair value disclosure for financial instruments that are not recognized or are not carried at fair value in the consolidated balance sheets. However, this guidance excludes certain financial instruments, including those related to insurance contracts and those accounted for under the equity method and joint ventures guidance (such as real estate joint ventures).

For the financial instruments included within the following financial assets and financial liabilities, the carrying value in the consolidated balance sheets equals or approximates fair value. Please refer to the Fair Value Inputs and Valuation Techniques for Financial Assets and Liabilities Disclosures section above for more information on the financial instruments included within the following financial assets and financial liabilities and the methods and assumptions used to estimate fair value:

	·		Cash and cash equivalents

	·		Fixed maturity securities

	·		Equity securities

	·		Short-term investments

	·		Collateral held/pledged under securities agreements

	·		Other assets

	·		Assets held in separate accounts

	·		Liabilities related to separate accounts

In estimating the fair value of the financial instruments that are not recognized or are not carried at fair value in the consolidated balance sheets, the Company used the following methods and assumptions:

Commercial mortgage loans: the fair values of mortgage loans are estimated using discounted cash flow models. The model inputs include mortgage amortization schedules and loan provisions, an internally developed credit spread based on the credit risk associated with the borrower and the U.S. Treasury spot curve. Mortgage loans with similar characteristics are aggregated for purposes of the calculations.

Policy loans: the carrying value of policy loans reported in the balance sheets approximates fair value.

Other investments: Other investments include Certified Capital Company tax credits which are recorded at amortized cost. The carrying value reported for these investments approximates fair value. Due to the nature of these investments, there is a lack of liquidity in the primary market which results in the holdings being classified as Level 3.

Policy reserves under investment products: the fair values for the Company’s policy reserves under investment products are determined using discounted cash flow analysis. Key inputs to the valuation include projections of policy cash flows, reserve run-off, market yields and risk margins.

Obligations under securities agreements: obligation under securities agreements is reported at the amount of cash received from the selected broker/dealers.

The following tables disclose the carrying value, fair value amount and hierarchy level of the financial instruments that are not recognized or are not carried at fair value in the consolidated balance sheets:

		December 31, 2014
					Fair Value
		Carrying Value			Total			Level 1			Level 2			Level 3
Financial Assets
Commercial mortgage loans on real estate		$	499,814		$	569,754		$	0		$	0		$	569,754
Policy loans		11,663			11,663			11,663			0			0
Other investments		944			944			0			0			944
Total financial assets		$	512,421		$	582,361		$	11,663		$	0		$	570,698

Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1)		$	227,240		$	255,472		$	0		$	0		$	255,472
Obligation under securities agreements		42,941			42,941			42,941			0			0
Total financial liabilities		$	270,181		$	298,413		$	42,941		$	0		$	255,472

		December 31, 2013
					Fair Value
		Carrying Value			Total			Level 1			Level 2			Level 3
Financial Assets
Commercial mortgage loans on real estate		$	562,368		$	632,820		$	0		$	0		$	632,820
Policy loans		12,461			12,461			12,461			0			0
Total financial assets		$	574,829		$	645,281		$	12,461		$	0		$	632,820

Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1)		$	236,508		$	250,660		$	0		$	0		$	250,660
Obligation under securities agreements		42,229			42,229			42,229			0			0
Total financial liabilities		$	278,737		$	292,889		$	42,229		$	0		$	250,660

(1) Only the fair value of the Company’s policy reserves for investment-type contracts (those without significant mortality or morbidity risk) are reflected in the table above.

Income_Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2014
Income Taxes
Income Taxes

	5.Income Taxes

	The Company is subject to U.S. tax and files a U.S. consolidated federal income tax return with its Parent. All of the Company’s income comes from domestic sources. Information about the Company’s current and deferred tax expense follows:

		Year Ended December 31,
		2014			2013			2012
	Current expense	$	31,688		$	2,693		$	23,415
	Deferred expense	3,311			27,384			17,877
	Total income tax expense	$	34,999		$	30,077		$	41,292

	A reconciliation of the federal income tax rate to the Company’s effective income tax rate follows:

		December 31,
		2014		2013		2012
	Federal income tax rate:	35	%	35	%	35	%
	Reconciling items:
	Dividends-received deduction	(2.6	)	(2.5	)	(1.7	)
	Tax exempt interest	(0.4	)	(0.3	)	(0.2	)
	Change in liability for prior years’ taxes	(0.3	)	0.2		(2.1	)
	Permanent nondeductible expenses	0.3		0.3		0.3
	Nondeductible health insurer fee	1.9		0		0
	Other	(0.3	)	(0.3	)	0.3
	Effective income tax rate	33.6	%	32.4	%	31.6	%

	A reconciliation of the beginning and ending amounts of unrecognized tax benefits for the years ended December 31, 2014, 2013, and 2012, is as follows:

		Years Ended December 31,
		2014			2013			2012

	Balance at beginning of year	$	(382	)	$	(776	)	$	(2,187	)
	Additions based on tax positions related to the current year	0			(92		)	0
	Reductions based on tax positions related to the current year	21			10			42
	Additions for tax positions of prior years	(703		)	(381		)	(1,585		)
	Reductions for tax positions of prior years	131			857			2,043
	Settlements	858			0			911
	Balance at end of year	$	(75	)	$	(382	)	$	(776	)

	The total unrecognized tax benefit of $108, $448 and $240, for 2014, 2013 and 2012, respectively, which includes interest, would impact the Company’s consolidated effective tax rate if recognized. The liability for unrecognized tax benefits is included in the Company’s tax payable on its consolidated balance sheets.

	The Company’s continuing practice is to recognize interest related to income tax matters in income tax expense. During the years ended December 31, 2014 and December 31, 2012, the Company recognized $127 and $564 of interest income, respectively, related to income tax matters. During the year ended December 31, 2013, the Company recognized $21 of interest expense related to income tax matters. The Company had $13 and $140 of interest accrued at December 31, 2014 and 2013, respectively. No penalties have been accrued.

	The Company files income tax returns in the U.S. and various state jurisdictions. The Company has substantially concluded all U.S. federal income tax matters for years through 2011. Substantially all state and local income tax matters have been concluded for the years through 2009.

	The tax effects of temporary differences that result in significant deferred tax assets and deferred tax liabilities are as follows:

		December 31,
		2014			2013
	Deferred Tax Assets
	Deferred gain on disposal of businesses	$	23,672		$	21,883
	Investments, net	45,270			48,551
	Deferred acquisition costs	11,687			13,466
	Compensation related	1,150			1,598
	Employee and post-retirement benefits	3,553			1,642
	Total deferred tax asset	85,332			87,140

	Deferred Tax Liabilities
	Net unrealized appreciation on securities	(154,852		)	(99,002		)
	Policyholder and separate account reserves	(4,848		)	(2,058		)
	Accrued liabilities	(1,938		)	(1,934		)
	Other	(5,147		)	(6,388		)
	Total deferred tax liability	(166,785		)	(109,382		)
	Net deferred income tax liability	$	(81,453	)	$	(22,242	)

The calculation of the valuation allowance is made at the consolidated return group level. A portion of the valuation allowance is assigned to the Company based on the provisions of the tax sharing agreement. No cumulative valuation allowance has been recorded because it is management’s assessment that it is more likely than not that deferred tax assets of $85,332 will be realized.

The Company’s ability to realize deferred tax assets depends on its ability to generate sufficient taxable income of the same character within the carryback or carryforward periods. In assessing future taxable income, the Company has considered all sources of taxable income available to realize its deferred tax asset, including the future reversal of existing temporary differences, future taxable income exclusive of reversing temporary differences and carryforwards, taxable income in carryback years and tax-planning strategies. If changes occur in the assumptions underlying the Company’s tax planning strategies or in the scheduling of the reversal of the Company’s deferred tax liabilities, the valuation allowance may need to be adjusted in the future.

At December 31, 2014, the Company had no net operating or capital loss carryforwards for U.S. federal income tax purposes.

Premiums_and_Accounts_Receivab

Premiums and Accounts Receivable	12 Months Ended
	Dec. 31, 2014
Premiums and Accounts Receivable
Premiums and Accounts Receivable

	6.Premiums and Accounts Receivable

	Receivables are reported net of an allowance for uncollectible items. A summary of such receivables is as follows:

		As of December 31,
		2014			2013
	Insurance premiums receivable	$	64,352		$	58,872
	Other receivables	17,547			16,916
	Allowance for uncollectible amounts	(4,432		)	(4,484		)
	Total	$	77,467		$	71,304

Stockholders_Equity

Stockholder's Equity	12 Months Ended
Stockholder's Equity	Dec. 31, 2014
Stockholder's Equity
Stockholder's Equity

	7.Stockholder’s Equity

	The Board of Directors of the Company has authorized 1,000,000 shares of common stock with an average par value of $5.00 per share. All shares are issued and outstanding as of December 31, 2014 and 2013. All the outstanding shares at December 31, 2014 are owned by the Parent (see Note 1). The Company paid dividends of $97,000, $101,000 and $115,800 during the year ended December 31, 2014, 2013 and 2012, respectively.

	The maximum amount of dividends which can be paid by the Company to its shareholder without prior approval of the Insurance Commissioner is subject to restrictions relating to statutory surplus (see Note 8).

Statutory_Information

Statutory Information	12 Months Ended
	Dec. 31, 2014
Statutory Information
Statutory Information

	8.Statutory Information

	The Company prepares financial statements on the basis of statutory accounting principles (“SAP”) prescribed or permitted by the Kansas Insurance Department. Prescribed SAP includes the Accounting Practices and Procedures Manual of the National Association of Insurance Commissioners (“NAIC”) as well as state laws, regulations and administrative rules.

	The principal differences between SAP and GAAP are: 1) policy acquisition costs are expensed as incurred under SAP, but are deferred and amortized under GAAP; 2) the value of business acquired is not capitalized under SAP but is under GAAP; 3) amounts collected from holders of universal life-type and annuity products are recognized as premiums when collected under SAP, but are initially recorded as contract deposits under GAAP, with cost of insurance recognized as revenue when assessed and other contract charges recognized over the periods for which services are provided; 4) the classification and carrying amounts of investments in certain securities are different under SAP than under GAAP; 5) the criteria for providing asset valuation allowances, and the methodologies used to determine the amounts thereof, are different under SAP than under GAAP; 6) the timing of establishing certain reserves, and the methodologies used to determine the amounts thereof, are different under SAP than under GAAP; 7) certain assets are not admitted for purposes of determining surplus under SAP; 8) methodologies used to determine the amounts of deferred taxes and goodwill are different under SAP than under GAAP; and 9) the criteria for obtaining reinsurance accounting treatment is different under SAP than under GAAP.

	The Company’s statutory net income and capital and surplus are as follows:

		Years Ended and at
		December 31,
		2014		2013		2012
	Statutory net income	$	67,287	$	85,356	$	95,272
	Statutory capital and surplus	$	415,720	$	436,457	$	459,009

	Dividend distributions to the Parent are restricted as to the amount by state regulatory requirements. The Company declared and paid dividends of $97,000, of which all was extraordinary during the year ended December 31, 2014. The Company declared and paid dividends of $101,000, of which $29,860 was ordinary and $71,140 was extraordinary during the year ended December 31, 2013. A dividend is considered extraordinary when combined with all other dividends and distributions made within the preceding 12 months exceeds the greater of 10% of the insurer’s surplus as regards to policyholders on December 31 of the next preceding year, or the net gain from operations. Dividends may only be paid out of earned surplus. The Company has the ability, under state regulatory requirements, to dividend up to approximately $35,498 to the Parent in 2015 without permission from Kansas regulators. No assurance can be given that there will not be further regulatory actions restricting the ability of the Company to pay dividends.

	State regulators require insurance companies to meet minimum capitalization standards designed to ensure that they can fulfill obligations to policyholders. Minimum capital requirements are expressed as a ratio of a company’s total adjusted capital (“TAC”) to its risk-based capital (“RBC”) (the “RBC Ratio”). TAC is equal to statutory surplus adjusted to exclude certain statutory liabilities. RBC is calculated by applying specified factors to various asset, premium, expense, liability, and reserve items.

	Generally, if a company’s RBC Ratio is below 100% (the “Authorized Control Level”), the insurance commissioner of the company’s state of domicile is authorized to take control of the company, to protect the interests of policyholders. If the RBC Ratio is greater than 100% but less than 200% (the “Company Action Level”), the company must submit a RBC plan to the commissioner of the state of domicile. Corrective actions may also be required if the RBC Ratio is greater than the Company Action Level but the company fails certain trend tests.

	As of December 31, 2014, the TAC of the Company exceeded the Company Action Level and no trend tests that would require regulatory action were violated. As of December 31, 2014, the TAC of the Company subject to RBC requirements was $449,569 and the corresponding Authorized Control Level was $78,870.

Reinsurance

Reinsurance	12 Months Ended
Reinsurance	Dec. 31, 2014
Reinsurance
Reinsurance

	9.Reinsurance

	In the ordinary course of business, the Company is involved in both the assumption and cession of reinsurance with non-affiliated companies. The following table provides details of the reinsurance recoverables balance as of December 31:

		2014			2013
	Ceded future policyholder benefits and expenses	$	1,797,057		$	1,560,436
	Ceded unearned premium	25,389			17,792
	Ceded claims and benefits payable	319,790			247,777
	Ceded paid losses	11,972			11,375
	Total	$	2,154,208		$	1,837,380

	A key credit quality indicator for reinsurance recoverables is the A.M. Best financial strength ratings of the reinsurer. The A.M. Best ratings are an independent opinion of a reinsurer’s ability to meet ongoing obligations to policyholders. The A.M. Best ratings for new reinsurance agreements where there is material credit exposure are reviewed at the time of execution. The A.M. Best ratings for existing reinsurance agreements are reviewed on a periodic basis, at least annually. The following table provides the reinsurance recoverable as of December 31, 2014 grouped by A.M. Best rating:

	A. M. Best ratings	Ceded future			Ceded			Ceded claims			Ceded			Total
	of reinsurer	policyholder			unearned			and benefits			paid
		benefits and			premiums			payable			losses
		expense
	A++ or A+	$	1,158,636		$	25,217		$	295,587		$	239		$	1,479,679
	A or A-	601,782			37			16,696			26			618,541
	B++ or B+	36,315			135			244			0			36,694
	Not rated	324			0			7,263			11,707			19,294
	Reinsurance recoverable	$	1,797,057		$	25,389		$	319,790		$	11,972		$	2,154,208

	A.M. Best ratings for The Hartford and John Hancock Life Insurance Company (“John Hancock”), a subsidiary of Manulife Financial Corporation, the reinsurers with the largest reinsurance recoverable balances, are A- and A+, respectively. A.M. Best currently maintains a stable outlook on the financial strength ratings of John Hancock and The Hartford. The total amount of recoverable for these two reinsurers is $2,045,518 as of December 31, 2014. Most of the assets backing reserves relating to reinsurance recoverables from these two counterparties are held in trust.

	The effect of reinsurance on premiums earned and benefits incurred was as follows:

		Years Ended December 31,
		2014									2013									2012
		Long			Short			Total			Long			Short			Total			Long			Short			Total
		Duration			Duration			Total			Duration			Duration			Total			Duration			Duration			Total

	Direct earned premiums	$	202,992		$	839,786		$	1,042,778		$	207,159		$	823,576		$	1,030,735		$	212,727		$	827,048		$	1,039,775
	Premiums assumed	8,400			149,549			157,949			9,709			140,971			150,680			11,983			146,130			158,113
	Premiums ceded	(151,491		)	(13,769		)	(165,260		)	(164,698		)	(15,086		)	(179,784		)	(175,042		)	(14,860		)	(189,902		)
	Net earned premiums	$	59,901		$	975,566		$	1,035,467		$	52,170		$	949,461		$	1,001,631		$	49,668		$	958,318		$	1,007,986

	Direct policyholder benefits	$	661,461		$	542,796		$	1,204,257		$	369,169		$	548,631		$	917,800		$	344,022		$	535,016		$	879,038
	Policyholder benefits assumed	21,922			145,597			167,519			23,556			138,485			162,041			24,519			133,285			157,804
	Policyholder benefits ceded	(616,370		)	(9,305		)	(625,675		)	(325,982		)	(8,612		)	(334,594		)	(297,768		)	(7,212		)	(304,980		)
	Net policyholder benefits	$	67,013		$	679,088		$	746,101		$	66,743		$	678,504		$	745,247		$	70,773		$	661,089		$	731,862

	The Company had $810,419 and $843,181, respectively, of invested assets held in trusts or by custodians as of December 31, 2014 and 2013, respectively, for the benefit of others related to certain reinsurance arrangements.

	The Company utilizes ceded reinsurance primarily for loss protection and capital management and business dispositions.

	Loss Protection and Capital Management

	As part of the Company’s overall risk and capacity management strategy, the Company purchases reinsurance for certain risks underwritten by the Company, including significant individual risks. Under indemnity reinsurance transactions in which the Company is the ceding insurer, the Company remains liable for policy claims if the assuming company fails to meet its obligations. To mitigate this risk, the Company has control procedures to evaluate the financial condition of reinsurers and to monitor the concentration of credit risk. The selection of reinsurance companies is based on criteria related to solvency and reliability and, to a lesser degree, diversification.

	Business Divestitures

	The Company has used reinsurance to exit certain businesses.

	In 2005, the Parent signed an agreement with Forethought Life Insurance Company whereby the Company agreed to discontinue writing new preneed insurance policies in the United States via independent funeral homes and funeral homes other than those owned and operated by Service Corporation International for a period of ten years.

	In 2001, the Parent entered into a reinsurance agreement with The Hartford for the sale of the FFG division. In 2000, the Company divested its LTC operations to John Hancock. Assets supporting liabilities ceded relating to these businesses are mainly held in trusts and the separate accounts relating to FFG are still reflected in the Company’s balance sheet. If the reinsurers became insolvent, we would be exposed to the risk that the assets in the trusts and/or the separate accounts would be insufficient to support the liabilities that would revert back to us. The reinsurance recoverable from The Hartford was $575,625 and $585,108 as of December 31, 2014 and 2013, respectively. The reinsurance recoverable from John Hancock was $1,469,893 and $1,143,731 as of December 31, 2014 and 2013, respectively.

	The reinsurance agreement associated with the FFG sale also stipulates that The Hartford contribute funds to increase the value of the separate account assets relating to Modified Guaranteed Annuity business sold if such value declines below the value of the associated liabilities. If The Hartford fails to fulfill these obligations, the Company will be obligated to make these payments.

	In addition, the Company would be responsible for administering this business in the event of reinsurer insolvency. We do not currently have the administrative systems and capabilities to process this business. Accordingly, we would need to obtain those capabilities in the event of an insolvency of one or more of the reinsurers of these businesses. We might be forced to obtain such capabilities on unfavorable terms with a resulting material adverse effect on our results of operations and financial condition.

As of December 31, 2014, we were not aware of any regulatory actions taken with respect to the solvency of the insurance subsidiaries of The Hartford or John Hancock that reinsure the FFG and LTC businesses, and the Company has not been obligated to fulfill any of such reinsurers’ obligations.

John Hancock and The Hartford have paid their obligations when due and there have been no disputes.

Reserves

Reserves	12 Months Ended
Reserves	Dec. 31, 2014
Reserves
Reserves

	10.Reserves

	The following table provides reserve information of the Company’s major product lines at the dates shown:

			December 31, 2014										December 31, 2013
									Claims and Benefits								Claims and Benefits
									Payable								Payable
			Future			Unearned			Case		Incurred		Future		Unearned		Case		Incurred
			Policy			Premiums			Reserves		But Not		Policy		Premiums		Reserves		But Not
			Benefits and								Reported		Benefits and						Reported
			Expenses								Reserves		Expenses						Reserves
	Long Duration Contracts:
	Preneed funeral life insurance policies and investment-type annuity contracts		$	906,864		$	42		$	5,737	$	3,021	$	976,837	$	101	$	4,189	$	3,003
	Life insurance no longer offered		251,495			525			1,485		1,163		258,513		528		1,140		2,521
	FFG, LTC and other disposed businesses		1,714,854			25,227			265,886		34,869		1,474,858		17,623		205,524		26,351
	All other		33,493			370			13,616		9,707		33,668		461		14,595		8,324
	Short Duration Contracts:
	Group term life		0			2,780			160,789		27,730		0		4,039		161,042		28,480
	Group disability		0			1,430			1,063,982		104,953		0		2,435		1,086,870		111,546
	Medical		0			22			1,412		726		0		244		1,895		1,205
	Dental		0			3,773			2,106		16,448		0		4,921		2,245		16,787
	Credit disability		0			14			0		1,962		0		2		0		2,203
	All other		0			172			360		1,986		0		181		245		1,565
	Total		$	2,906,706		$	34,355		$	1,515,373	$	202,565	$	2,743,876	$	30,535	$	1,477,745	$	201,985

	The following table provides a roll forward of the Company’s product lines with the most significant claims and benefits payable balances: group term life and group disability lines of business. Claims and benefits payable is comprised of case and IBNR reserves.

			Group			Group
			Term			Disability
			Life

	Balance as of December 31, 2011, gross of reinsurance		205,989			1,288,470

	Less: Reinsurance ceded and other (1)		(3,109		)	(32,709		)

	Balance as of January 1, 2012, net of reinsurance		202,880			1,255,761
	Incurred losses related to:
	Current year		121,051			280,183
	Prior year’s interest		7,575			54,696
	Prior year (s)		(25,441		)	(56,891		)
	Total incurred losses		103,185			277,988
	Paid losses related to:
	Current year		76,377			67,069
	Prior year (s)		39,693			270,749
	Total paid losses		116,070			337,818
	Balance as of December 31, 2012, net of reinsurance		189,995			1,195,931
	Plus: Reinsurance ceded and other (1)		2,612			33,494

	Balance as of December 31, 2012, gross of reinsurance		$	192,607		$	1,229,425

	Less: Reinsurance ceded and other (1)		(2,612		)	(33,494		)

	Balance as of January 1, 2013, net of reinsurance		189,995			1,195,931
	Incurred losses related to:
	Current year		116,735			275,567
	Prior year’s interest		7,388			53,255
	Prior year (s)		(12,207		)	(29,995		)
	Total incurred losses		111,916			298,827
	Paid losses related to:
	Current year		72,794			68,769
	Prior year (s)		41,891			262,215
	Total paid losses		114,685			330,984
Balance as of December 31, 2013, net of reinsurance		187,226			1,163,774
Plus: Reinsurance ceded and other (1)		2,296			34,642

Balance as of December 31, 2013 gross of reinsurance		$	189,522		$	1,198,416

Less: Reinsurance ceded and other (1)		(2,296		)	(34,642		)

Balance as of January 1, 2014, net of reinsurance		187,226			1,163,774
Incurred losses related to:
Current year		119,725			278,082
Prior year’s interest		7,187			50,610
Prior year (s)		(14,875		)	(34,238		)
Total incurred losses		112,037			294,454
Paid losses related to:
Current year		74,687			78,411
Prior year (s)		39,322			248,166
Total paid losses		114,009			326,577
Balance as of December 31, 2014, net of reinsurance		185,254			1,131,651
Plus: Reinsurance ceded and other (1)		3,265			37,284

Balance as of December 31, 2014 gross of reinsurance		$	188,519		$	1,168,935

	-1		Reinsurance ceded and other includes claims and benefits payable balances that have either been (a) reinsured to third parties, (b) established for claims related expenses whose subsequent payment is not recorded as a paid claim, or (c) reserves established for obligations that would persist even if contracts were cancelled (such as extension of benefits), which cannot be analyzed appropriately under a roll-forward approach.

Short Duration Contracts

The Company’s short duration contracts are comprised of group term life, group disability, medical, dental, credit disability. The principal products and services included in these categories are described in the summary of significant accounting policies. See Note 2 for further information.

Case and IBNR reserves are developed using actuarial principles and assumptions that consider, among other things, contractual requirements, historical utilization trends and payment patterns, benefit changes, medical inflation, seasonality, membership, product mix, legislative and regulatory environment, economic factors, disabled life mortality and claim termination rates and other relevant factors. The Company consistently applies the principles and assumptions listed above from year to year, while also giving due consideration to the potential variability of these factors.

Since case and IBNR reserves include estimates developed from various actuarial methods, the Company’s actual losses incurred may be more or less than the Company’s previously developed estimates. As shown in the table above, if the amounts listed on the line labeled “Incurred losses related to: Prior years” are negative (redundant) this means that the Company’s actual losses incurred related to prior years for these lines were less than the estimates previously made by the Company. If the line labeled “Incurred losses related to: Prior years” are positive (deficient) this means that the Company’s actual losses incurred related to prior years for these lines were greater than the estimates previously made by the Company.

The group term life case and IBNR reserve redundancies in all years are due to actual mortality rates running below those assumed in prior year reserves, and actual recovery rates running higher than those assumed in prior year reserves.

Group disability case and IBNR reserves show redundancies in all years due to actual claim recovery rates exceeding those assumed in prior year reserves.

The Company’s group disability products include short and long term disability coverage. Case and IBNR reserves for long-term disability claims have been discounted at 5.25% for claims incurred in 2010 and prior years, and between 4.25% and 4.75% for claims incurred after 2010. The amount of discounts deducted from outstanding reserves as of December 31, 2014 and 2013 are $344,012 and $365,234 respectively.

Long Duration Contracts

The Company’s long duration contracts are primarily comprised of preneed life insurance and annuity policies, life insurance policies (no longer offered), and FFG and LTC disposed businesses. The principal products and services included in these categories are described in the summary of significant accounting policies. See Note 2 for further information.

Preneed Business — no longer offered

Interest and discount rates for preneed life insurance vary by year of issuance and product, and ranged from 4.7% to 7.3% in 2014 and 2013 before provisions for adverse deviation, which ranged from 0.2% to 0.5% in both 2014 and 2013.

Interest and discount rates for traditional life insurance vary by year of issuance and products and were 7.5% grading to 5.3% over 20 years in 2014 and 2013 with the exception of a block of pre-1980 business which had a level 8.8% discount rate in 2014 and 2013.

Mortality assumptions are based upon pricing assumptions and modified to allow for provisions for adverse deviation. Surrender rates vary by product and are based upon pricing assumptions.

Future policy benefit increases on preneed life insurance policies ranged from 1.0% to 7.0% in 2014 and 2013. Some policies have future policy benefit increases that are guaranteed or tied to equal some measure of inflation. The inflation assumption for most of these inflation-linked benefits was 3.0% in both 2014 and 2013 with the exception of most policies issued in 2005 through 2007 where the assumption was 2.3%.

The reserves for preneed annuities are based on assumed interest rates credited on deferred annuities, which vary by year of issue, and ranged from 1.0% to 5.5% in 2014 and 2013. Withdrawal charges, if any, can range from 7.0% to 0.0% and grade to zero over a period of seven years.

FFG and LTC

Reserves for businesses previously disposed of by FFG and LTC are included in the Company’s reserves in accordance with the insurance guidance. The Company maintains an offsetting reinsurance recoverable related to these reserves. See Note 9 for further information.

Retirement_and_Other_Employee_

Retirement and Other Employee Benefits	12 Months Ended
Retirement and Other Employee Benefits	Dec. 31, 2014
Retirement and Other Employee Benefits
Retirement and Other Employee Benefits

	11.Retirement and Other Employee Benefits

	The Parent sponsors a non-contributory, qualified defined benefit pension plan and certain non-contributory, non-qualified post retirement benefits covering employees who meet eligibility requirements as to age and length of service. Plan assets of the qualified defined benefit plan are not specifically identified by each participating subsidiary. Therefore, a breakdown of plan assets is not reflected in these consolidated financial statements. The Company has no legal obligation for benefits under these plans. The benefits are based on years of service and career compensation. The Parent’s pension plan funding policy is to contribute amounts to the plan sufficient to meet the minimum funding requirements set forth in the Employee Retirement Income Security Act of 1974, plus additional amounts as the Parent may determine to be appropriate from time to time up to the maximum permitted, and to charge each subsidiary an allocable amount based on its employee pensionable earnings. Pension costs allocated to the Company amounted to $5,591, $8,321 and $8,143 for 2014, 2013 and 2012, respectively.

	As of January 1, 2014, the Parent’s Pension and Executive Pension Plans are no longer offered to new hires. Current employees will not be affected and will continue to accrue benefits under the Parent’s Pension and Executive Pension Plans. Employees who are currently eligible, but not yet participating in the Parent’s Pension and Executive Pension Plans, will remain eligible to participate in the future once they meet the Parent’s Pension and Executive Pension Plans’ requirements.

	The Parent sponsors a defined contribution plan covering substantially all employees. The defined contribution plan provides benefits payable to participants on retirement or disability and to beneficiaries of participants in the event of the participant’s death. The amounts expensed by the Company related to this plan were $6,006, $5,781 and $5,790 for 2014, 2013 and 2012, respectively.

	With respect to retirement benefits, the Company participates in other health care and life insurance benefit plans (postretirement benefits) for retired employees, sponsored by the Parent. On July 1, 2011, the Parent terminated certain health care benefits for employees who do not qualify for “grandfathered” status and will no longer offer these benefits to new hires. The Parent contribution, plan design and other terms of remaining benefits will not change for those grandfathered employees. The Parent has the right to modify or terminate these benefits. During 2014, 2013 and 2012 the Company incurred expenses related to postretirement benefits of $179, $321 and $309, respectively.

Deferred_Acquisition_Costs

Deferred Acquisition Costs	12 Months Ended
	Dec. 31, 2014
Deferred Acquisition Costs
Deferred Acquisition Costs

	12.Deferred Acquisition Costs

	Information about deferred acquisition costs is as follows:

		Years Ended December 31,
		2014			2013			2012
	Beginning balance	$	24,521		$	20,600		$	18,637
	Costs deferred	33,126			32,359			28,993
	Amortization	(31,212		)	(28,438		)	(27,030		)
	Ending balance	$	26,435		$	24,521		$	20,600

Goodwill_VOBA_and_Other_Intang

Goodwill, VOBA and Other Intangible Assets	12 Months Ended
Goodwill, VOBA and Other Intangible Assets	Dec. 31, 2014
Goodwill, VOBA and Other Intangible Assets
Goodwill, VOBA and Other Intangible Assets

	13.Goodwill, VOBA and Other Intangible Assets

	Information about goodwill is as follows:

			Goodwill for the Years Ended
			December 31,
			2014			2013			2012

	Goodwill		$	156,817		$	156,817		$	156,817
	Accumulated impairment loss		(139,532		)	(139,532		)	(139,532		)
	Balance as of December 31:		$	17,285		$	17,285		$	17,285

	In accordance with the goodwill guidance, goodwill is deemed to have an indefinite life and should not be amortized, but rather must be tested, at least annually, for impairment. In addition, goodwill should be tested for impairment between annual tests if an event occurs or circumstances change that would “more likely than not” reduce the estimated fair value of the Company below its carrying value.

	The goodwill impairment test has two steps. Step 1 of the test identifies potential impairments, by comparing the estimated fair value of the Company to its net book value. If the estimated fair value exceeds its net book value, there is no impairment of goodwill and Step 2 is unnecessary. However, if the net book value exceeds the estimated fair value, then Step 1 is failed, and Step 2 is performed to determine the amount of the potential impairment. Step 2 utilizes acquisition accounting guidance and requires the fair value calculation of all individual assets and liabilities of the Company (excluding goodwill, but including any unrecognized intangible assets). The net fair value of assets less liabilities is then compared to the Company’s total estimated fair value as calculated in Step 1. The excess of fair value over the net asset value equals the implied fair value of goodwill. The implied fair value of goodwill is then compared to the carrying value of goodwill to determine the Company’s goodwill impairment. Alternatively, the amended intangibles- goodwill and other guidance provides the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of an entity is less than its carrying amount. If, after assessing the totality of events or circumstances, an entity determines it is not more likely than not that its fair value is less than its carrying amount, then performing the two-step impairment test is unnecessary. However, if an entity concludes otherwise, then it is required to perform the first step of the two-step impairment test, described above.

	In the fourth quarters of 2014, 2013 and 2012, the Company conducted our annual assessments of goodwill. During the year ended December 31, 2014, the Company changed its annual testing date from November 30 to October 1. With respect to its annual goodwill testing date, management believes that this voluntary change in accounting method is preferable as it better aligns the annual impairment testing date with the Company’s strategic planning cycle, which is a significant element in the testing process. This change in annual testing date does not delay, accelerate or avoid an impairment charge.

	In 2014, 2013 and 2012, the Company performed a Step 1 test. Based on these tests, it was determined that goodwill was not impaired.

	Information about VOBA is as follows:

			For the Years Ended December 31,
			2014			2013			2012

	Beginning balance		$	11,555		$	13,105		$	14,833
	Amortization, net of interest accrued		(1,426		)	(1,550		)	(1,728		)
	Ending balance		$	10,129		$	11,555		$	13,105

	As of December 31, 2014, the entire outstanding balance of VOBA relates to the Company’s preneed business. VOBA in this business assumes an interest rate ranging from 5.4% to 7.5%.

	At December 31, 2014 the estimated amortization of VOBA for the next five years and thereafter is as follows:

	Year		Amount

	2015		$	1,323
	2016		1,227
	2017		1,131
	2018		961
	2019		874
	Thereafter		4,613

	Total		$	10,129

	Information about other intangible assets is as follows:

			As of December 31,
			2014									2013
			Carrying			Accumulated			Net Other			Carrying		Accumulated			Net Other
			Value			Amortization			Intangible			Value		Amortization			Intangible
									Assets								Assets
	Contract based intangibles		$	38,020		$	(23,260	)	$	14,760		$	38,020	$	(21,472	)	$	16,548

	Other intangible assets amortization was $1,788 for 2014, 2013 and 2012.

	Other intangible assets that have finite lives are amortized over their useful lives. The estimated amortization of other intangible assets, which mainly include customers contracts, are as follows:

	Year		Amount

	2015		$	1,788
	2016		1,788
	2017		1,788
2018		1,788
2019		1,788
Thereafter		5,820

Total other intangible assets with finite lives		$	14,760

Accumulated_Other_Comprehensiv

Accumulated Other Comprehensive Income	12 Months Ended
Accumulated Other Comprehensive Income	Dec. 31, 2014
Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income

	14.Accumulated Other Comprehensive Income

	Certain amounts included in the consolidated statements of comprehensive income are net of reclassification adjustments. The following tables summarize those reclassification adjustments (net of taxes):

		Year Ended December 31, 2014
		Unrealized			OTTI			Accumulated
		gains on						other
		securities						comprehensive
								income
	Balance at December 31, 2013	$	171,346		$	8,755		$	180,101
	Other comprehensive income before reclassifications	93,163			1,557			94,720
	Amounts reclassified from accumulated other comprehensive income	9,013			(16		)	8,997
	Net current-period other comprehensive income	102,176			1,541			103,717
	Balance at December 31, 2014	$	273,522		$	10,296		$	283,818

		Year Ended December 31, 2013
		Unrealized			OTTI			Accumulated
		gains on						other
		securities						comprehensive
								income
	Balance at December 31, 2012	$	311,354		$	9,236		$	320,590
	Other comprehensive loss before reclassifications	(147,640		)	(1,513		)	(149,153		)
	Amounts reclassified from accumulated other comprehensive income	7,632			1,032			8,664
	Net current-period other comprehensive loss	(140,008		)	(481		)	(140,489		)
	Balance at December 31, 2013	$	171,346		$	8,755		$	180,101

		Year Ended December 31, 2012
		Unrealized			OTTI			Accumulated
		gains on						other
		securities						comprehensive
								income
	Balance at December 31, 2011	$	211,368		$	5,743		$	217,111
	Other comprehensive income before reclassifications	96,013			3,524			99,537
	Amounts reclassified from accumulated other comprehensive income	3,973			(31		)	3,942
	Net current-period other comprehensive income	99,986			3,493			103,479
	Balance at December 31, 2012	$	311,354		$	9,236		$	320,590

	The following tables summarize the reclassifications out of accumulated other comprehensive income:

		Amount reclassified from accumulated									Affected line item in the
		other comprehensive income									Affected line item in the
	Details about accumulated other	Years Ended December 31,									statement where net
	comprehensive income components	2014			2013			2012			income is presented
	Unrealized gains on securities	$	13,866		$	11,741		$	6,113		Net realized gains on investments, excluding other-than-temporary impairment losses
		(4,853		)	(4,109		)	(2,140		)	Provision for income taxes
		$	9,013		$	7,632		$	3,973		Net of tax
	OTTI	$	(24	)	$	1,588		$	(47	)	Portion of net (gain) loss recognized in other comprehensive income, before taxes
		8			(556		)	16			Provision for income taxes
		$	(16	)	$	1,032		$	(31	)	Net of tax
	Total reclassifications for the period	$	8,997		$	8,664		$	3,942		Net of tax

Related_Party_Transactions

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2014
Related Party Transactions
Related Party Transactions

	15.Related Party Transactions

	The Company receives various services from the Parent and its affiliates. These services include assistance in benefit plan administration, corporate insurance, accounting, tax, information technology, auditing, investment, actuarial and other administrative functions. The net fees paid for these services to the Parent and its affiliates for the years ended December 31, 2014, 2013 and 2012, were $78,347, $68,848 and $78,866, respectively.

	Administrative expenses allocated for the Company may be greater or less than the expenses that would be incurred if the Company were operating as a separate company.

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies.
Commitments and Contingencies

	16.Commitments and Contingencies

	The Company leases office space and equipment under operating lease arrangements. Certain facility leases contain escalation clauses based on increases in the lessors’ operating expenses. At December 31, 2014, the aggregate future minimum lease payments under these operating lease agreements that have initial or non-cancelable terms in excess of one year are:

	2015		$	5,829
	2016		5,628
	2017		5,151
	2018		4,600
	2019		3,975
	Thereafter		59,991
	Total minimum future lease payments (a)		$	85,174

		(a)		Minimum future lease payments exclude $10,887 of sublease rental income.

	Rent expense was $6,182, $6,225 and $6,377 for 2014, 2013 and 2012, respectively. Sublease income was $193 in 2014. There was no sublease income for 2013 and 2012.

	The Company is involved in litigation in the ordinary course of business, both as a defendant and as a plaintiff. The Company may from time to time be subject to a variety of legal and regulatory actions relating to the Company’s current and past business operations.

	Although the Company cannot predict the outcome of any action, it is possible that the outcome of such matters could have a material adverse effect on the Company’s consolidated results of operations or cash flows for an individual reporting period. However, based on currently available information, management does not believe that any pending matters are likely to have a material adverse effect, individually or in the aggregate, on the Company’s financial condition.

Schedule_ISummary_of_Investmen

Schedule I-Summary of Investments Other-Than-Investments in Related Parties	12 Months Ended
	Dec. 31, 2014
Schedule I-Summary of Investments Other-Than-Investments in Related Parties
Schedule I-Summary of Investments Other-Than-Investments in Related Parties
	Union Security Insurance Company
	at December 31, 2014

	Schedule I—Summary of Investments Other –Than–Investments in Related Parties

		Cost or		Fair Value		Amount at which
		Amortized Cost				shown in balance
						sheet
		(in thousands)
	Fixed maturity securities:
	United States Government and government agencies and authorities	$	19,221	$	19,475	$	19,475
	States, municipalities and political subdivisions	42,745		45,788		45,788
	Foreign governments	19,061		21,824		21,824
	Asset-backed	684		734		734
	Commercial mortgage-backed	3,794		3,896		3,896
	Residential mortgage-backed	65,090		72,026		72,026
	Corporate	2,099,296		2,514,945		2,514,945
	Total fixed maturity securities	2,249,891		2,678,688		2,678,688

	Equity securities:
	Common stocks	92		414		414
	Non-redeemable preferred stocks	122,255		135,332		135,332
	Total equity securities	122,347		135,746		135,746
	Commercial mortgage loans on real estate, at amortized cost	499,814		569,754		499,814
	Policy loans	11,663		11,663		11,663
	Short-term investments	64,104		64,104		64,104
	Collateral held/pledged under securities agreements	42,941		42,941		42,941
	Other investments	109,740		109,740		109,740
	Total investments	$	3,100,500	$	3,612,636	$	3,542,696

Schedule_IIISupplementary_Insu

Schedule III-Supplementary Insurance Information	12 Months Ended
	Dec. 31, 2014
Schedule III-Supplementary Insurance Information
Schedule III-Supplementary Insurance Information
	Union Security Insurance Company
	for the years ended December 31, 2014, 2013 & 2012

	Schedule III—Supplementary Insurance Information

		Deferred		Future		Unearned		Claims and		Premium		Net		Benefits		Amortization		Other*
		acquisition		policy		premiums		benefits		revenues		investment		claims, losses		of deferred		operating
		costs		benefits and				payable				income		and		policy		expenses
				expenses										settlement		acquisition
														expenses		costs
		(in thousands)
	2014	$	26,435	$	2,906,706	$	34,355	$	1,717,938	$	1,035,467	$	180,734	$	746,101	$	31,212	$	357,839

	2013	$	24,521	$	2,743,876	$	30,535	$	1,679,730	$	1,001,631	$	182,960	$	745,247	$	28,438	$	349,782

	2012	$	20,600	$	2,804,648	$	30,021	$	1,695,090	$	1,007,986	$	198,728	$	731,862	$	27,030	$	348,020

	* Includes amortization of value of business acquired and underwriting, general and administration expenses.

Schedule_IV_Reinsurance

Schedule IV - Reinsurance	12 Months Ended
Schedule IV - Reinsurance	Dec. 31, 2014
Schedule IV - Reinsurance
Schedule IV - Reinsurance
	Union Security Insurance Company
	for the year ended December 31, 2014
	Schedule IV - Reinsurance

		Direct amount		Ceded to other		Assumed from other		Net amount		Percentage
				Companies		Companies				of amount
										assumed to
										net
	Life Insurance in Force	$	74,650,477	$	10,021,852	$	1,010,223	$	65,638,848	1.5	%

	Premiums:
	Life insurance	$	279,488	$	77,978	$	4,831	$	206,341	2.3	%
	Accident and health insurance	763,290		87,282		153,118		829,126		18.5	%
	Total earned premiums	$	1,042,778	$	165,260	$	157,949	$	1,035,467	15.3	%

	Benefits:
	Life insurance	$	374,582	$	229,548	$	19,317	$	164,351	11.8	%
	Accident and health insurance	829,675		396,127		148,202		581,750		25.5	%
	Total policyholder benefits	$	1,204,257	$	625,675	$	167,519	$	746,101	22.5	%

	Union Security Insurance Company
	for the year ended December 31, 2013

	Schedule IV - Reinsurance

		Direct amount		Ceded to other		Assumed from		Net amount		Percentage
				Companies		other Companies				of amount
										assumed to
										net
	Life Insurance in Force	$	73,382,530	$	10,129,336	$	954,647	$	64,207,841	1.5	%

	Premiums:
	Life insurance	$	275,659	$	81,965	$	4,983	$	198,677	2.5	%
	Accident and health insurance	755,076		97,819		145,697		802,954		18.1	%
	Total earned premiums	$	1,030,735	$	179,784	$	150,680	$	1,001,631	15.0	%

	Benefits:
	Life insurance	$	380,798	$	237,530	$	20,624	$	163,892	12.6	%
	Accident and health insurance	537,002		97,064		141,417		581,355		24.3	%
	Total policyholder benefits	$	917,800	$	334,594	$	162,041	$	745,247	21.7	%

	Union Security Insurance Company
	for the year ended December 31, 2012

	Schedule IV - Reinsurance

		Direct amount		Ceded to other		Assumed from		Net amount		Percentage
				Companies		other Companies				of amount
										assumed to
										net
	Life Insurance in Force	$	71,453,196	$	10,860,008	$	981,157	$	61,574,345	1.6	%

	Premiums:
	Life insurance	$	279,385	$	89,869	$	8,176	$	197,692	4.1	%
	Accident and health insurance	760,390		100,033		149,937		810,294		18.5	%
	Total earned premiums	$	1,039,775	$	189,902	$	158,113	$	1,007,986	15.7	%

	Benefits:
	Life insurance	$	392,126	$	253,829	$	21,674	$	159,971	13.5	%
	Accident and health insurance	486,912		51,151		136,130		571,891		23.8	%
	Total policyholder benefits	$	879,038	$	304,980	$	157,804	$	731,862	21.6	%

Schedule_VValuation_and_Qualif

Schedule V-Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2014
Schedule V-Valuation and Qualifying Accounts
Schedule V-Valuation and Qualifying Accounts
	Union Security Insurance Company
	as of December 31, 2014, 2013 and 2012

	Schedule V—Valuation and Qualifying Accounts

				Additions
		Balance at		Charged to			Charged		Deductions			Balance at
		Beginning of		Costs and			to Other					End of
		Year		Expenses			Accounts					Year
	2014:00:00
	Valuation allowance for mortgage loans on real estate	$	2,047	$	(583	)	$	0	$	0		$	1,464
	Valuation allowance for uncollectible agents balances	4,462		(64		)	0		(2		)	4,400
	Valuation allowance for uncollectible accounts	22		10			0		0			32
	Total	$	6,531	$	(637	)	$	0	$	(2	)	$	5,896

	2013:00:00
	Valuation allowance for mortgage loans on real estate	$	3,646	$	(1,599	)	$	0	$	0		$	2,047
	Valuation allowance for uncollectible agents balances	4,530		(68		)	0		0			4,462
	Valuation allowance for uncollectible accounts	16		6			0		0			22
	Total	$	8,192	$	(1,661	)	$	0	$	0		$	6,531

	2012:00:00
	Valuation allowance for mortgage loans on real estate	$	5,381	$	(1,735	)	$	0	$	0		$	3,646
	Valuation allowance for uncollectible agents balances	4,655		(67		)	0		58			4,530
	Valuation allowance for uncollectible accounts	43		(27		)	0		0			16
	Total	$	10,079	$	(1,829	)	$	0	$	58		$	8,192

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2014
Summary of Significant Accounting Policies
Basis of Presentation
	Basis of Presentation

	The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Amounts are presented in United States of America (“U.S.”) dollars and all amounts are in thousands, except for number of shares, per share amounts and number of securities in an unrealized loss position.

Principles of Consolidation
	Principles of Consolidation

	The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All inter-company transactions and balances are eliminated in consolidation.

Use of Estimates
	Use of Estimates

	The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities. The items on the Company’s balance sheets affected by the use of estimates include but are not limited to, investments, premiums and accounts receivable, reinsurance recoverables, deferred acquisition costs (“DAC”), deferred income taxes and associated valuation allowances, goodwill, valuation of business acquired (“VOBA”), future policy benefits and expenses, unearned premiums, claims and benefits payable, deferred gain on disposal of businesses, and commitments and contingencies. The estimates are sensitive to market conditions, investment yields, mortality, morbidity, commissions and other acquisition expenses, policyholder behavior and other factors. Actual results could differ from the estimates recorded. The Company believes all amounts reported are reasonable and adequate.

Comprehensive Income (Loss)
	Comprehensive Income (Loss)

	Comprehensive income (loss) is comprised of net income, net unrealized gains and losses on securities classified as available for sale and net unrealized gains and losses on other-than-temporarily impaired securities, less deferred income taxes.

Reclassifications
	Reclassifications

	Certain prior period amounts have been reclassified to conform to the 2014 presentation.

Fair Value
	Fair Value

	The Company uses an exit price for its fair value measurements. An exit price is defined as the amount received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In measuring fair value, the Company gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. See Note 4 for further information.

Investments
	Investments

	Fixed maturity and equity securities are classified as available for sale, as defined in the investments guidance, and reported at fair value. If the fair value is higher than the amortized cost for fixed maturity securities or the purchase cost for equity securities, the excess is an unrealized gain; and, if lower than cost, the difference is an unrealized loss. Net unrealized gains and losses on securities classified as available for sale, less deferred income taxes, are included in accumulated other comprehensive income (“AOCI”).

	Commercial mortgage loans on real estate are reported at unpaid balances, adjusted for amortization of premium or discount, less allowance for losses. The allowance is based on management’s analysis of factors including actual loan loss experience, specific events based on geographical, political or economic conditions, industry experience, loan groupings that have probable and estimable losses and individually impaired loan loss analysis. A loan is considered individually impaired when it becomes probable the Company will be unable to collect all amounts due, including principal and interest, according to the contractual terms of the loan agreement. Indicative factors of impairment include, but are not limited to, whether the loan is current, the value of the collateral and the financial position of the borrower. If a loan is individually impaired, the Company uses one of the following valuation methods based on the individual loan’s facts and circumstances to measure the impairment amount: (1) the present value of expected future cash flows, (2) the loan’s observable market price, or (3) the fair value of collateral. Changes in the allowance for loan losses are recorded in net realized losses on investments, excluding other-than-temporary impairment (“OTTI”) losses.

	The Company places loans on non-accrual status after 90 days of delinquent payments (unless the loans are both well secured and in the process of collection). A loan may be placed on non-accrual status before this time if information is available that suggests its impairment is probable.

	Policy loans are reported at unpaid principal balances, which do not exceed the cash surrender value of the underlying policies.

	Short-term investments include money market funds and short maturity investments. These amounts are reported at cost, which approximates fair value.

	The Company engages in collateralized transactions in which fixed maturity securities, especially bonds issued by the U.S. government, government agencies and authorities, and U.S. corporations, are loaned to selected broker/dealers. The collateral held under these securities lending transactions is reported at fair value and the obligation is reported at the amount of the collateral received. The difference between the collateral held and obligations under securities lending is recorded as an unrealized loss and is included as part of AOCI.

	Other investments consist primarily of investments in joint ventures and partnerships. The joint ventures and partnerships are valued according to the equity method of accounting. In applying the equity method the Company uses financial information provided by the investee, generally on a three month lag.

	The Company monitors its investment portfolio to identify investments that may be other-than-temporarily impaired. In addition, securities, aggregated by issuer, whose market price is equal to 80% or less of their original purchase price or which had a discrete credit event resulting in the debtor defaulting or seeking bankruptcy protection are added to a potential write-down list, which is discussed at quarterly meetings attended by members of the Company’s investment, accounting and finance departments. See Note 3 for further information.

	Realized gains and losses on sales of investments are recognized on the specific identification basis.

	Investment income is recorded as earned and reported net of investment expenses. The Company uses the interest method to recognize interest income on its commercial mortgage loans.

	The Company anticipates prepayments of principal in the calculation of the effective yield for mortgage-backed securities and structured securities. The retrospective method is used to adjust the effective yield.

Cash and Cash Equivalents
	Cash and Cash Equivalents

	The Company considers cash on hand, all operating cash and working capital cash to be cash equivalents. These amounts are carried at cost, which approximates fair value. Cash balances are reviewed at the end of each reporting period to determine if negative cash balances exist. If negative cash balances do exist, the cash accounts are netted with other positive cash accounts of the same bank provided the right of offset exists between the accounts. If the right of offset does not exist, the negative cash balances are reclassified to accounts payable.

Uncollectible Receivable Balance
	Uncollectible Receivable Balance

	The Company maintains allowances for doubtful accounts for probable losses resulting from the inability to collect payments.

Reinsurance
	Reinsurance

	Reinsurance recoverables include amounts related to paid benefits and estimated amounts related to unpaid policy and contract claims, future policyholder benefits and policyholder contract deposits. The cost of reinsurance is recognized over the terms of the underlying reinsured policies using assumptions consistent with those used to account for the policies. Amounts recoverable from reinsurers are estimated in a manner consistent with claim and claim adjustment expense reserves or future policy benefits reserves and are reported in the consolidated balance sheets. The cost of reinsurance related to long-duration contracts is recognized over the life of the underlying reinsured policies. The ceding of insurance does not discharge the Company’s primary liability to insureds, thus a credit exposure exists to the extent that any reinsurer is unable to meet the obligation assumed in the reinsurance agreements. To mitigate this exposure to reinsurance insolvencies, the Company evaluates the financial condition of its reinsurers and holds collateral (in the form of funds withheld, trusts, and letters of credit) as security under the reinsurance agreements. An allowance for doubtful accounts is recorded on the basis of periodic evaluations of balances due from reinsurers (net of collateral), reinsurer solvency, management’s experience and current economic conditions.

	Funds withheld under reinsurance represent amounts contractually held from assuming companies in accordance with reinsurance agreements.

	Reinsurance premiums assumed are calculated based upon payments received from ceding companies together with accrual estimates, which are based on both payments received and in force policy information received from ceding companies. Any subsequent differences arising on such estimates are recorded in the period in which they are determined.

Income Taxes
	Income Taxes

	The Company reports its taxable income in a consolidated federal income tax return along with other affiliated subsidiaries of the Parent. Income tax expense or benefit is allocated among the affiliated subsidiaries by applying corporate income tax rates to taxable income or loss determined on a separate return basis according to a tax allocation agreement. Entities with losses record current tax benefits to the extent such losses are recognized in the consolidated federal tax return.

	Current federal income taxes are recognized based upon amounts estimated to be payable or recoverable as a result of taxable operations for the current year. Deferred income taxes are recorded for temporary differences between the financial reporting basis and income tax basis of assets and liabilities, based on enacted tax laws and statutory tax rates applicable to the periods in which the Company expects the temporary differences to reverse. A valuation allowance is established for deferred tax assets when it is more likely than not that an amount will not be realized.

	The Company classifies net interest expense related to tax matters and any applicable penalties as a component of income tax expense.

Deferred Acquisition Costs
	Deferred Acquisition Costs

	Only direct incremental costs associated with the successful acquisition of new or renewal insurance contracts are deferred to the extent that such costs are deemed recoverable from future premiums or gross profits. Acquisition costs primarily consist of commissions and compensation to sales representatives. Certain direct response advertising expenses are deferred when the primary purpose of the advertising is to elicit sales to customers who can be shown to have specifically responded to the advertising and the direct response advertising results in probable future benefits.

	Premium deficiency testing is performed annually and generally reviewed quarterly. Such testing involves the use of best estimate assumptions including the anticipation of investment income to determine if anticipated future policy premiums are adequate to recover all DAC and related claims, benefits and expenses. To the extent a premium deficiency exists, it is recognized immediately by a charge to the consolidated statement of operations and a corresponding reduction in DAC. If the premium deficiency is greater than unamortized DAC, a liability will be accrued for the excess deficiency.

	Long Duration Contracts

	Acquisition costs for preneed life insurance policies and certain life insurance policies no longer offered are deferred and amortized in proportion to anticipated premiums over the premium-paying period. These acquisition costs consist primarily of first year commissions paid to agents.

	Acquisition costs relating to group worksite insurance products consist primarily of first year commissions to brokers, costs of issuing new certificates, and compensation to sales representatives. These acquisition costs are front-end loaded, thus they are deferred and amortized over the estimated terms of the underlying contracts.

	For preneed investment-type annuities, DAC is amortized in proportion to the present value of estimated gross profits from investment, mortality, expense margins and surrender charges over the estimated life of the policy or contract. The assumptions used for the estimates are consistent with those used in computing the policy or contract liabilities.

	Acquisition costs on Fortis Financial Group (“FFG”) and Long-Term Care (“LTC”) disposed businesses were written off when the businesses were sold.

	Short Duration Contracts

	Acquisition costs relating to monthly pay credit insurance business consist mainly of direct response advertising costs and are deferred and amortized over the estimated average terms and balances of the underlying contracts.

	Acquisition costs relating to group term life, group disability, group dental and group vision consist primarily of compensation to sales representatives. These acquisition costs are front-end loaded; thus, they are deferred and amortized over the estimated terms of the underlying contracts.

Property and Equipment
	Property and Equipment

	Property and equipment are included in other assets and reported at cost less accumulated depreciation. Depreciation is calculated on a straight-line basis over estimated useful lives with a maximum of 39.5 years for buildings, a maximum of 7 years for furniture and a maximum of 5 years for equipment. Expenditures for maintenance and repairs are charged to income as incurred. Expenditures for improvements are capitalized and depreciated over the remaining useful life of the asset.

	Property and equipment also includes capitalized software costs, which represent costs directly related to obtaining, developing or upgrading internal use software. Such costs are capitalized and amortized using the straight-line method over their estimated useful lives, not to exceed 20 years. Property and equipment are assessed for impairment when impairment indicators exist.

Goodwill
	Goodwill

	Goodwill represents the excess of acquisition costs over the net fair value of identifiable assets acquired and liabilities assumed in a business combination. Goodwill is deemed to have an indefinite life and is not amortized, but rather is tested at least annually for impairment. The Company reviews goodwill annually in the fourth quarter for impairment, or more frequently if indicators of impairment exist. The Company regularly assesses whether any indicators of impairment exist. Such indicators include, but are not limited to: significant adverse change in legal factors, adverse action or assessment by a regulator, unanticipated competition, loss of key personnel, or a significant decline in expected future cash flows due to changes in company-specific factors or the broader business climate. The evaluation of such factors requires considerable management judgment.

	At the time of the annual goodwill test, the Company has the option to first assess qualitative factors to determine whether it is necessary to perform the current two-step goodwill impairment test. The Company is required to perform step one if it determines qualitatively that it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value is less than its carrying amount, including goodwill. Otherwise, no further testing is required.

	If the Company does not take the option to perform the qualitative assessment or the qualitative assessment performed indicates that it is more likely than not that the fair value is less than the carrying value, the Company will then compare its estimated fair value with its net book value (“Step 1”). If the estimated fair value exceeds its net book value, goodwill is deemed not to be impaired, and no further testing is necessary. If the net book value exceeds its estimated fair value, the Company would perform a second test to measure the amount of impairment, if any. To determine the amount of any impairment, the Company would determine the implied fair value of goodwill in the same manner as if the Company were being acquired in a business combination (“Step 2”). Specifically, the Company would determine the fair value of all of the assets and liabilities, including any unrecognized intangible assets, in a hypothetical calculation that would yield the implied fair value of goodwill. If the implied fair value of goodwill is less than the recorded goodwill, the Company would record an impairment charge for the difference.

	In 2014 and 2013, the Company did not take the option to perform a qualitative assessment, thus Step 1 was performed and we concluded the estimated fair value exceeded its respective book value and therefore goodwill was not impaired. See Note 4 & 13 for further information.

Value of Businesses Acquired
	Value of Businesses Acquired

	VOBA is an identifiable intangible asset representing the value of the insurance businesses acquired. The amount is determined using best estimates for mortality, lapse, maintenance expenses and investment returns at date of purchase. The amount determined represents the purchase price paid to the seller for producing the business. Similar to the amortization of DAC, the amortization of VOBA is over the premium payment period for traditional life insurance policies. For all other products, the amortization of VOBA is over the expected lifetime of the policies.

	VOBA is tested annually in the fourth quarter for recoverability. If it is determined that future policy premiums and investment income or gross profits are not adequate to cover related losses or loss expenses, then an expense is reported in current earnings. Based on 2014 and 2013 testing, future policy premiums and investment income or gross profits were deemed adequate to cover related losses or loss expenses.

Other Assets
	Other Assets

	Other assets primarily include prepaid items.

Other Intangible Assets
	Other Intangible Assets

	Other intangible assets that have finite lives, including but not limited to, customer contracts, are amortized over their estimated useful lives. Other intangible assets deemed to have indefinite useful lives, primarily certain state licenses, are not amortized and are subject to at least annual impairment tests. At the time of the annual impairment test, the Company has the option to first assess qualitative factors to determine whether it is necessary to perform a quantitative impairment test for indefinite-lived intangible assets. Impairment exists if the carrying amount of the indefinite-lived other intangible asset exceeds its fair value. For other intangible assets with finite lives, impairment is recognized if the carrying amount is not recoverable and exceeds the fair value of the other intangible asset. Generally other intangible assets with finite lives are only tested for impairment if there are indicators (“triggers”) of impairment identified. Triggers include, but are not limited to, a significant adverse change in the extent, manner or length of time in which the other intangible asset is being used or a significant adverse change in legal factors or in the business climate that could affect the value of the other intangible asset. In certain cases, the Company does perform an annual impairment test for other intangible assets with finite lives even if there are no triggers present. There were no impairments of finite-lived or indefinite-lived other intangible assets in either 2014 or 2013.

	Amortization expense is included in underwriting, general and administrative expenses in the consolidated statements of operations.

Separate Accounts
	Separate Accounts

	Assets and liabilities associated with separate accounts relate to premium and annuity considerations for variable life and annuity products for which the contract-holder, rather than the Company, bears the investment risk. Separate account assets (with matching liabilities) are reported at fair value. Revenues and expenses related to the separate account assets and liabilities, to the extent of benefits paid or provided to the separate account policyholders, are excluded from the amounts reported in the accompanying consolidated statements of operations because the accounts are administered by reinsurers.

Reserves

	Reserves

	Reserves are established in accordance with GAAP, using generally accepted actuarial methods. Factors used in their calculation include experience derived from historical claim payments and actuarial assumptions. Such assumptions and other factors include trends, the incidence of incurred claims, the extent to which all claims have been reported, and internal claims processing charges. The process used in computing reserves cannot be exact, particularly for liability coverages, since actual claim costs are dependent upon such complex factors as inflation, changes in doctrines of legal liabilities and damage awards. The methods of making such estimates and establishing the related liabilities are periodically reviewed and updated.

	Reserves do not represent an exact calculation of exposure, but instead represent our best estimates of what we expect the ultimate settlement and administration of a claim or group of claims will cost based on facts and circumstances known at the time of calculation. The adequacy of reserves may be impacted by future trends in claims severity, frequency, judicial theories of liability and other factors. These variables are affected by both external and internal events, including but not limited to: changes in the economic cycle, changes in the social perception of the value of work, emerging medical perceptions regarding physiological or psychological causes of disability, emerging health issues and new methods of treatment or accommodation, inflation, judicial trends, legislative changes and claims handling procedures.

	Many of these items are not directly quantifiable. Reserve estimates are refined as experience develops. Adjustments to reserves, both positive and negative, are reflected in the consolidated statement of operations in the period in which such estimates are updated. Because establishment of reserves is an inherently uncertain process involving estimates of future losses, there can be no certainty that ultimate losses will not exceed existing claims reserves. Future loss development could require reserves to be increased, which could have a material adverse effect on our earnings in the periods in which such increases are made. However, based on information currently available, we believe our reserve estimates are adequate.

	Long Duration Contracts

	The Company’s long duration contracts include preneed life insurance policies and annuity contracts, traditional life insurance policies no longer offered, policies disposed of via reinsurance (FFG and LTC contracts), group worksite policies, group life conversion policies and certain medical policies.

	Future policy benefits and expense reserves for LTC, certain life and annuity insurance policies no longer offered, the traditional life insurance contracts within FFG, group worksite contracts and group life conversions are equal to the present value of future benefits to policyholders plus related expenses less the present value of the future net premiums. These amounts are estimated based on assumptions as to the expected investment yield, inflation, mortality, morbidity and withdrawal rates as well as other assumptions that are based on the Company’s experience. These assumptions reflect anticipated trends and include provisions for possible unfavorable deviations.

	Future policy benefits and expense reserves for preneed investment-type annuities, and the variable life insurance and investment-type annuity contracts in FFG consist of policy account balances before applicable surrender charges and certain deferred policy initiation fees that are being recognized in income over the terms of the policies. Policy benefits charged to expense during the period include amounts paid in excess of policy account balances and interest credited to policy account balances. An unearned revenue reserve is also recorded for those preneed investment-type annuities which represent the balance of the excess of gross premiums over net premiums that is still recognized in future years’ income in a constant relationship to estimated gross profits.

	Future policy benefits and expense reserves for preneed life insurance contracts are reported at the present value of future benefits to policyholders and related expenses less the present value of future net premiums. Reserve assumptions are selected using best estimates for expected investment yield, inflation, mortality and withdrawal rates. These assumptions reflect current trends, are based on Company experience and include provision for possible unfavorable deviation. An unearned revenue reserve is also recorded for these contracts which represents the balance of the excess of gross premiums over net premiums that is still to be recognized in future years’ income in a constant relationship to insurance in force.

	Reserves for group worksite policies include case reserves and incurred but not reported (“IBNR”) reserves which equal the net present value of the expected future claims payments. Worksite group disability reserves are discounted to the valuation date at the valuation interest rate. The valuation interest rate is reviewed quarterly by taking into consideration actual and expected earned rates on our asset portfolio.

	Risks related to the reserves recorded for policies under FFG and LTC have been 100% ceded via reinsurance. While the Company has not been released from the contractual obligation to the policyholders, changes in and deviations from economic mortality, morbidity, and expense assumptions used in the calculation of these reserves will not directly affect our results of operations unless there is a default by the assuming reinsurer.

	Changes in the estimated liabilities are reported as a charge or credit to policyholder benefits as the estimates are revised.

	Short Duration Contracts

	The Company’s short duration contracts include group term life contracts, group disability contracts, medical contracts, dental contracts, vision contracts and credit disability contracts. For short duration contracts, claims and benefits payable reserves are recorded when insured events occur. The liability is based on the expected ultimate cost of settling the claims. The claims and benefits payable reserves include: (1) case reserves for known but unpaid claims as of the balance sheet date; (2) IBNR reserves for claims where the insured event has occurred but has not been reported to the Company as of the balance sheet date; and (3) loss adjustment expense reserves for the expected handling costs of settling the claims.

	For group disability, the case reserves and the IBNR reserves are recorded at an amount equal to the net present value of the expected future claims payments. Group long-term disability and group term life waiver of premiums reserves are discounted to the valuation date at the valuation interest rate. The valuation interest rate is reviewed quarterly by taking into consideration actual and expected earned rates on our asset portfolio. Group long term disability and group term life reserve adequacy studies are performed annually, and morbidity and mortality assumptions are adjusted where appropriate.

	Changes in the estimated liabilities are recorded as a charge or credit to policyholder benefits as estimates are revised.

Deferred Gain on Disposal of Businesses
	Deferred Gain on Disposal of Businesses

	The Company recorded a deferred gain on disposal of businesses utilizing reinsurance. On March 1, 2000, the Company sold its LTC business using a coinsurance contract. On April 2, 2001, the Company sold its FFG business using coinsurance and a modified coinsurance contract. Since the form of sale did not discharge the Company’s primary liability to the insureds, the gain on these disposals was deferred and reported as a liability. The liability is decreased and recognized as revenue over the estimated life of the contracts’ terms. The Company reviews and evaluates the estimates affecting the deferred gain on disposal of businesses annually or when significant information affecting the estimates becomes known to the Company, and adjusts the revenue recognized accordingly. Based on the Company’s 2014 annual review, the Company re-established $12,851 of the FFG deferred gain. There were no adjustments to the estimates affecting the deferred gain in 2013.

Premiums
	Premiums

	Long Duration Contracts

	Currently, the Company’s long duration contracts which are actively being sold are group worksite insurance policies. Revenues are recognized ratably as earned income over the premium-paying periods of the policies for the group worksite insurance products.

	For life insurance policies previously sold by the preneed business (no longer offered), revenue is recognized when due from policyholders.

	For investment-type annuity contracts previously sold by the preneed business (no longer offered), revenues consist of charges assessed against policy balances.

	Premiums for LTC insurance and traditional life insurance contracts within FFG are recognized as revenue when due from the policyholder. For universal life insurance and investment-type annuity contracts within FFG, revenues consist of charges assessed against policy balances. For the FFG and LTC businesses previously sold, all revenue is ceded.

	Short Duration Contracts

	The Company’s short duration contracts are those on which the Company recognizes over the contract term in proportion to the amount of insurance protection provided. The Company’s short duration contracts primarily include group term life, group disability, medical, dental, vision and credit disability.

Total Other-Than-Temporary Impairment Losses
	Total Other-Than-Temporary Impairment Losses

	For debt securities with credit losses and non-credit losses or gains, total OTTI losses is the total of the decline in fair value from either the most recent OTTI determination or a prior period end in which the fair value declined until the current period end valuation date. This amount does not include any securities that had fair value increases. For equity securities and debt securities that the Company has the intent to sell or if it is more likely than not that it will be required to sell for equity securities that have an OTTI or for debt securities if there are only credit losses, total other-than-temporary impairment losses is the total amount by which the fair value of the security is less than its amortized cost basis at the period end valuation date and the decline in fair value is deemed to be other-than-temporary.

Fees and Other Income
	Fees and Other Income

	Income earned on preneed life insurance policies with discretionary death benefit growth issued after 2008 is presented within fees and other income.

	The Company also derives fees and other income from providing administrative services. These fees are recognized monthly when services are performed.

Underwriting, General and Administrative Expenses
	Underwriting, General and Administrative Expenses

	Underwriting, general and administrative expenses consist primarily of commissions, premium taxes, licenses, fees, salaries and personnel benefits and other general operating expenses.

Leases
	Leases

	The Company records expenses for operating leases on a straight-line basis over the lease term.

Contingencies
	Contingencies

	The Company evaluates each contingent matter separately. A loss contingency is recorded if reasonably estimable and probable. The Company establishes reserves for these contingencies at the best estimate, or if no one estimated number within the range of possible losses is more probable than any other, the Company records an estimated reserve at the low end of the estimated range. Contingencies affecting the Company primarily relate to litigation matters which are inherently difficult to evaluate and are subject to significant changes. The Company believes the contingent amounts recorded are reasonable.

Recent Accounting Pronouncements - Adopted and Not Yet Adopted
	Recent Accounting Pronouncements—Adopted

	On January 1, 2014, the Company adopted the new guidance on presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The amendments in this guidance state that an unrecognized tax benefit, or a portion thereof, should 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. An exception to this guidance would be where a net operating loss carryforward or similar tax loss or credit carryforward would not be available under the tax law to settle any additional income taxes that would result from the disallowance of a tax position, or the tax law does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose. In such a case, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The adoption of this new presentation guidance did not impact the Company’s financial position or results of operations.

	On January 1, 2014, the Company adopted the other expenses guidance that addresses how health insurers should recognize and classify in their statements of operations fees mandated by the Affordable Care Act. The Affordable Care Act imposes an annual fee on health insurers for each calendar year beginning on or after January 1, 2014. The amendments specify that the liability for the fee should be estimated and recorded in full once the entity provides qualifying health insurance in the applicable calendar year in which the fee is payable with a corresponding deferred cost that is amortized to expense ratably over the calendar year during which it is payable. For the calendar year ended December 31, 2014, the Company ratably recorded $5,642 in underwriting, general and administrative expenses in the consolidated statements of operations, and paid, in full, the final assessment during the third quarter of 2014.

	Recent Accounting Pronouncements — Not Yet Adopted

	In May 2014, the Financial Accounting Standards Board (“FASB”) issued amended guidance on revenue recognition. The amended guidance affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards. Insurance contracts are within the scope of other standards and therefore are specifically excluded from the scope of the amended revenue recognition guidance. The core principle of the amended guidance is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve the core principle, the entity applies a five step process outlined in the amended guidance. The amended guidance also includes a cohesive set of disclosure requirements. The amended guidance is effective for interim and annual periods beginning after December 15, 2016 and early adoption is not permitted. Therefore, the Company is required to adopt the guidance on January 1, 2017. An entity can choose to apply the amended guidance using either the full retrospective approach or a modified retrospective approach. The Company is currently evaluating the requirements of the revenue recognition guidance as it relates to its non-insurance contract revenue and the potential impact on the Company’s financial position and results of operations.

Investments_Tables

Investments (Tables)	12 Months Ended
Investments (Tables)	Dec. 31, 2014
Investments.
Schedule of cost or amortized cost, gross unrealized gains and losses, fair value and OTTI of fixed maturity and equity securities

			December 31, 2014
			Cost or			Gross			Gross			Fair Value			OTTI in
			Amortized			Unrealized			Unrealized						AOCI (a)
			Cost			Gains			Losses
	Fixed maturity securities:
	United States Government and government agencies and authorities		$	19,221		$	255		$	(1	)	$	19,475		$	0
	States, municipalities and political subdivisions		42,745			3,043			0			45,788			0
	Foreign governments		19,061			2,763			0			21,824			0
	Asset-backed		684			50			0			734			0
	Commercial mortgage-backed		3,794			102			0			3,896			0
	Residential mortgage-backed		65,090			6,948			(12		)	72,026			2,386
	Corporate		2,099,296			418,393			(2,744		)	2,514,945			13,455
	Total fixed maturity securities		$	2,249,891		$	431,554		$	(2,757	)	$	2,678,688		$	15,841
	Equity securities:
	Common stocks		$	92		$	322		$	0		$	414		$	0
	Non-redeemable preferred stocks		122,255			13,350			(273		)	135,332			0
	Total equity securities		$	122,347		$	13,672		$	(273	)	$	135,746		$	0

			December 31, 2013
			Cost or			Gross			Gross			Fair Value			OTTI in
			Amortized			Unrealized			Unrealized						AOCI (a)
			Cost			Gains			Losses
	Fixed maturity securities:
	United States Government and government agencies and authorities		$	22,562		$	269		$	0		$	22,831		$	0
	States, municipalities and political subdivisions		46,457			2,284			(197		)	48,544			0
	Foreign governments		22,381			2,072			0			24,453			0
	Asset-backed		789			62			0			851			0
	Commercial mortgage-backed		5,223			314			0			5,537			0
	Residential mortgage-backed		72,219			5,878			(355		)	77,742			2,482
	Corporate		2,146,023			269,657			(3,154		)	2,412,526			10,988
	Total fixed maturity securities		$	2,315,654		$	280,536		$	(3,706	)	$	2,592,484		$	13,470
	Equity securities:
	Common stocks		$	92		$	326		$	0		$	418		$	0
	Non-redeemable preferred stocks		94,375			7,559			(2,086		)	99,848			0
	Total equity securities		$	94,467		$	7,885		$	(2,086	)	$	100,266		$	0

		(a)		Represents the amount of OTTI recognized in accumulated other comprehensive income (“AOCI”). Amount includes unrealized gains and losses on impaired securities relating to changes in the value of such securities subsequent to the impairment measurement date.

Schedule of cost or amortized cost and fair value of fixed maturity securities by contractual maturity

	The cost or amortized cost and fair value of fixed maturity securities at December 31, 2014 by contractual maturity are shown below.

			Cost or			Fair Value
			Amortized
			Cost

	Due in one year or less		$	42,655		$	43,046
	Due after one year through five years		347,499			379,562
	Due after five years through ten years		382,654			412,697
	Due after ten years		1,407,515			1,766,727
	Total		2,180,323			2,602,032
	Asset-backed		684			734
	Commercial mortgage-backed		3,794			3,896
	Residential mortgage-backed		65,090			72,026
	Total		$	2,249,891		$	2,678,688


Schedule of major categories of net investment income

			Years Ended December 31,
			2014			2013			2012

	Fixed maturity securities		$	136,005		$	143,493		$	152,637
	Equity securities		6,932			5,984			5,676
	Commercial mortgage loans on real estate		33,403			36,336			39,767
	Policy loans		778			802			789
	Short-term investments		9			22			57
	Other investments		10,617			3,580			6,314
	Cash and cash equivalents		4			1			0
	Total investment income		187,748			190,218			205,240
	Investment expenses		(7,014		)	(7,258		)	(6,512		)
	Net investment income		$	180,734		$	182,960		$	198,728


Summary of proceeds from sales of available-for-sale securities and the gross realized gains and gross realized losses

			For the Years Ended December 31,
			2014			2013			2012
	Proceeds from sales		$	294,502		$	438,984		$	320,471
	Gross realized gains		16,833			23,898			11,995
	Gross realized losses		1,083			11,173			4,046


Schedule of net realized gains (losses), including other-than-temporary impairments

			Years Ended December 31,
			2014			2013			2012
	Net realized gains (losses) related to sales and other:
	Fixed maturity securities		$	16,820		$	4,554		$	10,496
	Equity securities		(328		)	8,793			(2,203		)
	Commercial mortgage loans on real estate		32			1,599			1,734
	Short-term investments		0			0			(1		)
	Other investments		(159		)	(1,457		)	0
	Total net realized gains related to sales and other		16,365			13,489			10,026
	Net realized losses related to other-than-temporary impairments:
	Fixed maturity securities		(24		)	(1,865		)	(14		)
	Equity securities		0			0			(39		)
	Total net realized losses related to other-than-temporary impairments		(24		)	(1,865		)	(53		)
	Total net realized gains		$	16,341		$	11,624		$	9,973


Schedule of credit loss impairments on fixed maturity securities for which a portion of the OTTI loss was recognized in AOCI

			Years ended December 31,
			2014			2013			2012
	Balance, beginning of year		$	14,164		$	26,970		$	29,374
	Additions for credit loss impairments recognized in the current period on securities previously impaired		24			87			14
	Reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security		(461		)	(123		)	(403		)
	Reductions for credit loss impairments previously recognized on securities which matured, paid down, prepaid or were sold during the period		(260		)	(12,770		)	(2,015		)
	Balance, end of year		$	13,467		$	14,164		$	26,970


Schedule of gross unrealized losses on fixed maturity securities and equity securities

			December 31, 2014
			Less than 12 months						12 Months or More						Total
			Fair Value			Unrealized			Fair Value			Unrealized			Fair Value		Unrealized
			Fair Value			Losses			Fair Value			Losses			Fair Value		Losses
	Fixed maturity securities:
	United States Government and government agencies and authorities		$	1,889		$	(1	)	$	0		$	0		$	1,889	$	(1	)
	Residential mortgage-backed		0			0			526			(12		)	526		(12		)
	Corporate		98,644			(2,327		)	5,295			(417		)	103,939		(2,744		)
	Total fixed maturity securities		$	100,533		$	(2,328	)	$	5,821		$	(429	)	$	106,354	$	(2,757	)
	Equity securities:
	Non-redeemable preferred stocks		$	1,417		$	(14	)	$	4,454		$	(259	)	$	5,871	$	(273	)

			December 31, 2013
			Less than 12 months						12 Months or More						Total
			Fair Value			Unrealized			Fair Value			Unrealized			Fair Value		Unrealized
			Fair Value			Losses			Fair Value			Losses			Fair Value		Losses
	Fixed maturity securities:
	States, municipalities and political subdivisions		$	7,278		$	(197	)	$	0		$	0		$	7,278	$	(197	)
	Residential mortgage-backed		25,457			(331		)	520			(24		)	25,977		(355		)
	Corporate		160,115			(3,078		)	4,343			(76		)	164,458		(3,154		)
	Total fixed maturity securities		$	192,850		$	(3,606	)	$	4,863		$	(100	)	$	197,713	$	(3,706	)
	Equity securities:
	Non-redeemable preferred stocks		$	38,711		$	(1,970	)	$	3,524		$	(116	)	$	42,235	$	(2,086	)


Schedule of cost or amortized cost and fair value of available-for-sale fixed maturity securities in an unrealized loss position

	The cost or amortized cost and fair value of available for sale fixed maturity securities in an unrealized loss position at December 31, 2014, by contractual maturity, is shown below:


			Cost or			Fair Value
			Amortized Cost			Fair Value
	Due after one year through five years		$	27,058		$	26,666
	Due after five years through ten years		40,342			39,773
	Due after ten years		41,173			39,389
	Total		108,573			105,828
	Residential mortgage-backed		538			526
	Total		$	109,111		$	106,354


Summary of loan-to-value and average debt-service coverage ratios

			December 31, 2014
	Loan-to-Value		Carrying			% of Gross		Debt-Service
			Value			Mortgage		Coverage ratio
						Loans
	70% and less		$	447,941		89.4	%	1.99
	71 – 80%		40,651			8.1	%	1.28
	81 – 95%		6,155			1.2	%	0.99
	Greater than 95%		6,531			1.3	%	0.43
	Gross commercial mortgage loans		501,278			100	%	1.9
	Less valuation allowance		(1,464		)
	Net commercial mortgage loans		$	499,814

			December 31, 2013
	Loan-to-Value		Carrying			% of Gross		Debt-Service
			Value			Mortgage		Coverage ratio
						Loans
	70% and less		$	497,411		88.2	%	2.08
	71 – 80%		41,943			7.4	%	1.6
	81 – 95%		18,687			3.3	%	1.35
	Greater than 95%		6,374			1.1	%	0.85
	Gross commercial mortgage loans		564,415			100	%	2.01
	Less valuation allowance		(2,047		)
	Net commercial mortgage loans		$	562,368

Fair_Value_Disclosures_Tables

Fair Value Disclosures (Tables)	12 Months Ended
Fair Value Disclosures (Tables)	Dec. 31, 2014
Fair Value Disclosures
Schedule of the Company's fair value hierarchy for recurring basis assets and liabilities

			December 31, 2014
			Total		Level 1			Level 2			Level 3
	Financial Assets
	Fixed maturity securities:
	United States Government and government agencies and authorities		$	19,475	$	0		$	19,475		$	0
	State, municipalities and political subdivisions		45,788		0			45,788			0
	Foreign governments		21,824		0			21,824			0
	Asset-backed		734		0			734			0
	Commercial mortgage-backed		3,896		0			3,694			202
	Residential mortgage-backed		72,026		0			72,026			0
	Corporate		2,514,945		0			2,492,920			22,025
	Equity securities:
	Common stocks		414		414			0			0
	Non-redeemable preferred stocks		135,332		0			134,332			1,000
	Short-term investments		64,104		61,150		(b)	2,954		(c)	0
	Collateral held/pledged under securities agreements		33,541		30,315		(b)	3,226		(c)	0
	Cash equivalents		1		1		(b)	0			0
	Other assets		692		0			0			692		(d)
	Assets held in separate accounts		1,683,739		1,645,964		(a)	37,775		(c)	0
	Total financial assets		$	4,596,511	$	1,737,844		$	2,834,748		$	23,919

	Financial Liabilities
	Liabilities related to separate accounts		$	1,683,739	$	1,645,964	(a)	$	37,775	(c)	$	0

			December 31, 2013
			Total		Level 1			Level 2			Level 3
	Financial Assets
	Fixed maturity securities:
	United States Government and government agencies and authorities		$	22,831	$	0		$	22,831		$	0
	State, municipalities and political subdivisions		48,544		0			48,544			0
	Foreign governments		24,453		0			24,453			0
	Asset-backed		851		0			851			0
	Commercial mortgage-backed		5,537		0			5,238			299
	Residential mortgage-backed		77,742		0			76,858			884
	Corporate		2,412,526		0			2,389,402			23,124
	Equity securities:
	Common stocks		418		418			0			0
	Non-redeemable preferred stocks		99,848		0			98,400			1,448
	Short-term investments		64,457		64,407		(b)	50			0
	Collateral held/pledged under securities agreements		32,832		29,678		(b)	3,154		(c)	0
	Cash equivalents		10,501		10,501		(b)	0			0
	Other assets		2,016		0			0			2,016		(d)
	Assets held in separate accounts		1,714,839		1,660,079		(a)	54,760		(c)	0
	Total financial assets		$	4,517,395	$	1,765,083		$	2,724,541		$	27,771

	Financial Liabilities
	Liabilities related to separate accounts		$	1,714,839	$	1,660,079	(a)	$	54,760	(c)	$	0

		(a)		Mainly includes mutual funds.
		(b)		Mainly includes money market funds.
		(c)		Mainly includes fixed maturity securities.
		(d)		Mainly includes the Consumer Price Index Cap Derivatives (“CPI Caps”).


Summary of the change in balance sheet carrying value associated with Level 3 financial assets carried at fair value

			Year Ended December 31, 2014
			Balance,		Total			Net			Purchases			Sales			Transfers		Transfers			Balance,
			beginning		(losses) gains			unrealized									in (3)		out (3)			end of
			of period		(realized/			(losses) gains														period
					unrealized)			included in
					included in			other
					earnings (1)			comprehensive
								income (2)
	Fixed Maturity Securities
	Commercial mortgage-backed		$	299	$	0		$	(9	)	$	0		$	(88	)	$	0	$	0		$	202
	Residential mortgage-backed		884		0			0			0			0			0		(884		)	0
	Corporate		23,124		(117		)	471			4,733			(1,653		)	217		(4,750		)	22,025
	Equity Securities
	Non-redeemable preferred stocks		1,448		134			(134		)	0			(448		)	0		0			1,000
	Other assets		2,016		(1,324		)	0			0			0			0		0			692
	Total level 3 assets		$	27,771	$	(1,307	)	$	328		$	4,733		$	(2,189	)	$	217	$	(5,634	)	$	23,919

			Year Ended December 31, 2013
			Balance,		Total			Net			Purchases			Sales			Transfers		Transfers			Balance,
			beginning		(losses) gains			unrealized									in (3)		out (3)			end of
			of period		(realized/			losses														period
					unrealized)			included in
					included in			other
					earnings (1)			comprehensive
								income (2)
	Fixed Maturity Securities
	Foreign governments		$	569	$	0		$	(17	)	$	0		$	0		$	0	$	(552	)	$	0
	Commercial mortgage-backed		638		5			(11		)	0			(333		)	0		0			299
	Residential mortgage-backed		1,141		(8		)	(26		)	0			(223		)	0		0			884
	Corporate		32,376		1,462			(1,803		)	1,597			(4,700		)	2,085		(7,893		)	23,124
	Equity Securities
	Non-redeemable preferred stocks		10		7			(81		)	2,306			(1,173		)	389		(10		)	1,448
	Other assets		5,110		(3,094		)	0			0			0			0		0			2,016
	Total level 3 assets		$	39,844	$	(1,628	)	$	(1,938	)	$	3,903		$	(6,429	)	$	2,474	$	(8,455	)	$	27,771

		-1		Included as part of net realized gains on investments in the consolidated statement of operations.
		-2		Included as part of change in unrealized gains on securities in the consolidated statement of comprehensive income.
		-3		Transfers are primarily attributable to changes in the availability of observable market information and re-evaluation of the observability of pricing inputs.


Schedule of carrying value, fair value amount and hierarchy level of the financial instruments that are not recognized or are not carried at fair value

			December 31, 2014
					Fair Value
			Carrying Value		Total			Level 1			Level 2			Level 3
	Financial Assets
	Commercial mortgage loans on real estate		$	499,814	$	569,754		$	0		$	0		$	569,754
	Policy loans		11,663		11,663			11,663			0			0
	Other investments		944		944			0			0			944
	Total financial assets		$	512,421	$	582,361		$	11,663		$	0		$	570,698

	Financial Liabilities
	Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1)		$	227,240	$	255,472		$	0		$	0		$	255,472
	Obligation under securities agreements		42,941		42,941			42,941			0			0
	Total financial liabilities		$	270,181	$	298,413		$	42,941		$	0		$	255,472

			December 31, 2013
					Fair Value
			Carrying Value		Total			Level 1			Level 2			Level 3
	Financial Assets
	Commercial mortgage loans on real estate		$	562,368	$	632,820		$	0		$	0		$	632,820
	Policy loans		12,461		12,461			12,461			0			0
	Total financial assets		$	574,829	$	645,281		$	12,461		$	0		$	632,820

	Financial Liabilities
	Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1)		$	236,508	$	250,660		$	0		$	0		$	250,660
	Obligation under securities agreements		42,229		42,229			42,229			0			0
	Total financial liabilities		$	278,737	$	292,889		$	42,229		$	0		$	250,660

	(1) Only the fair value of the Company’s policy reserves for investment-type contracts (those without significant mortality or morbidity risk) are reflected in the table above.

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2014
Income Taxes
Schedule of Company's current and deferred federal tax expense

		Year Ended December 31,
		2014			2013			2012
	Current expense	$	31,688		$	2,693		$	23,415
	Deferred expense	3,311			27,384			17,877
	Total income tax expense	$	34,999		$	30,077		$	41,292


Schedule of reconciliation of the federal income tax rate to the Company's effective income tax rate

		December 31,
		2014		2013		2012
	Federal income tax rate:	35	%	35	%	35	%
	Reconciling items:
	Dividends-received deduction	(2.6	)	(2.5	)	(1.7	)
	Tax exempt interest	(0.4	)	(0.3	)	(0.2	)
	Change in liability for prior years’ taxes	(0.3	)	0.2		(2.1	)
	Permanent nondeductible expenses	0.3		0.3		0.3
	Nondeductible health insurer fee	1.9		0		0
	Other	(0.3	)	(0.3	)	0.3
	Effective income tax rate	33.6	%	32.4	%	31.6	%


Schedule of reconciliation of the beginning and ending amounts of unrecognized tax benefits

		Years Ended December 31,
		2014			2013			2012

	Balance at beginning of year	$	(382	)	$	(776	)	$	(2,187	)
	Additions based on tax positions related to the current year	0			(92		)	0
	Reductions based on tax positions related to the current year	21			10			42
	Additions for tax positions of prior years	(703		)	(381		)	(1,585		)
	Reductions for tax positions of prior years	131			857			2,043
	Settlements	858			0			911
	Balance at end of year	$	(75	)	$	(382	)	$	(776	)





Schedule of significant deferred tax assets and deferred tax liabilities

		December 31,
		2014			2013
	Deferred Tax Assets
	Deferred gain on disposal of businesses	$	23,672		$	21,883
	Investments, net	45,270			48,551
	Deferred acquisition costs	11,687			13,466
	Compensation related	1,150			1,598
	Employee and post-retirement benefits	3,553			1,642
	Total deferred tax asset	85,332			87,140

	Deferred Tax Liabilities
	Net unrealized appreciation on securities	(154,852		)	(99,002		)
	Policyholder and separate account reserves	(4,848		)	(2,058		)
	Accrued liabilities	(1,938		)	(1,934		)
	Other	(5,147		)	(6,388		)
	Total deferred tax liability	(166,785		)	(109,382		)
	Net deferred income tax liability	$	(81,453	)	$	(22,242	)

Premiums_and_Accounts_Receivab1

Premiums and Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2014
Premiums and Accounts Receivable
Schedule of receivables net of an allowance for uncollectible items		As of December 31,
		2014			2013
	Insurance premiums receivable	$	64,352		$	58,872
	Other receivables	17,547			16,916
	Allowance for uncollectible amounts	(4,432		)	(4,484		)
	Total	$	77,467		$	71,304

Statutory_Information_Tables

Statutory Information (Tables)	12 Months Ended
	Dec. 31, 2014
Statutory Information
Schedule of statutory net income and capital and surplus
		Years Ended and at
		December 31,
		2014		2013		2012
	Statutory net income	$	67,287	$	85,356	$	95,272
	Statutory capital and surplus	$	415,720	$	436,457	$	459,009

Reinsurance_Tables

Reinsurance (Tables)	12 Months Ended
Reinsurance (Tables)	Dec. 31, 2014
Reinsurance
Schedule of reinsurance recoverables

		2014			2013
	Ceded future policyholder benefits and expenses	$	1,797,057		$	1,560,436
	Ceded unearned premium	25,389			17,792
	Ceded claims and benefits payable	319,790			247,777
	Ceded paid losses	11,972			11,375
	Total	$	2,154,208		$	1,837,380


Schedule of reinsurance recoverable grouped by A.M. Best rating	The following table provides the reinsurance recoverable as of December 31, 2014 grouped by A.M. Best rating:

	A. M. Best ratings	Ceded future			Ceded			Ceded claims			Ceded			Total
	of reinsurer	policyholder			unearned			and benefits			paid
		benefits and			premiums			payable			losses
		expense
	A++ or A+	$	1,158,636		$	25,217		$	295,587		$	239		$	1,479,679
	A or A-	601,782			37			16,696			26			618,541
	B++ or B+	36,315			135			244			0			36,694
	Not rated	324			0			7,263			11,707			19,294
	Reinsurance recoverable	$	1,797,057		$	25,389		$	319,790		$	11,972		$	2,154,208


Schedule of effect of reinsurance on premiums earned and benefits incurred

		Years Ended December 31,
		2014									2013									2012
		Long			Short			Total			Long			Short			Total			Long			Short			Total
		Duration			Duration			Total			Duration			Duration			Total			Duration			Duration			Total

	Direct earned premiums	$	202,992		$	839,786		$	1,042,778		$	207,159		$	823,576		$	1,030,735		$	212,727		$	827,048		$	1,039,775
	Premiums assumed	8,400			149,549			157,949			9,709			140,971			150,680			11,983			146,130			158,113
	Premiums ceded	(151,491		)	(13,769		)	(165,260		)	(164,698		)	(15,086		)	(179,784		)	(175,042		)	(14,860		)	(189,902		)
	Net earned premiums	$	59,901		$	975,566		$	1,035,467		$	52,170		$	949,461		$	1,001,631		$	49,668		$	958,318		$	1,007,986

	Direct policyholder benefits	$	661,461		$	542,796		$	1,204,257		$	369,169		$	548,631		$	917,800		$	344,022		$	535,016		$	879,038
	Policyholder benefits assumed	21,922			145,597			167,519			23,556			138,485			162,041			24,519			133,285			157,804
	Policyholder benefits ceded	(616,370		)	(9,305		)	(625,675		)	(325,982		)	(8,612		)	(334,594		)	(297,768		)	(7,212		)	(304,980		)
	Net policyholder benefits	$	67,013		$	679,088		$	746,101		$	66,743		$	678,504		$	745,247		$	70,773		$	661,089		$	731,862

Reserves_Tables

Reserves (Tables)	12 Months Ended
Reserves (Tables)	Dec. 31, 2014
Reserves
Schedule of reserve information of major product lines

			December 31, 2014										December 31, 2013
									Claims and Benefits								Claims and Benefits
									Payable								Payable
			Future			Unearned			Case		Incurred		Future		Unearned		Case		Incurred
			Policy			Premiums			Reserves		But Not		Policy		Premiums		Reserves		But Not
			Benefits and								Reported		Benefits and						Reported
			Expenses								Reserves		Expenses						Reserves
	Long Duration Contracts:
	Preneed funeral life insurance policies and investment-type annuity contracts		$	906,864		$	42		$	5,737	$	3,021	$	976,837	$	101	$	4,189	$	3,003
	Life insurance no longer offered		251,495			525			1,485		1,163		258,513		528		1,140		2,521
	FFG, LTC and other disposed businesses		1,714,854			25,227			265,886		34,869		1,474,858		17,623		205,524		26,351
	All other		33,493			370			13,616		9,707		33,668		461		14,595		8,324
	Short Duration Contracts:
	Group term life		0			2,780			160,789		27,730		0		4,039		161,042		28,480
	Group disability		0			1,430			1,063,982		104,953		0		2,435		1,086,870		111,546
	Medical		0			22			1,412		726		0		244		1,895		1,205
	Dental		0			3,773			2,106		16,448		0		4,921		2,245		16,787
	Credit disability		0			14			0		1,962		0		2		0		2,203
	All other		0			172			360		1,986		0		181		245		1,565
	Total		$	2,906,706		$	34,355		$	1,515,373	$	202,565	$	2,743,876	$	30,535	$	1,477,745	$	201,985


Schedule of most significant claims and benefits payable

			Group			Group
			Term			Disability
			Life

	Balance as of December 31, 2011, gross of reinsurance		205,989			1,288,470

	Less: Reinsurance ceded and other (1)		(3,109		)	(32,709		)

	Balance as of January 1, 2012, net of reinsurance		202,880			1,255,761
	Incurred losses related to:
	Current year		121,051			280,183
	Prior year’s interest		7,575			54,696
	Prior year (s)		(25,441		)	(56,891		)
	Total incurred losses		103,185			277,988
	Paid losses related to:
	Current year		76,377			67,069
	Prior year (s)		39,693			270,749
	Total paid losses		116,070			337,818
	Balance as of December 31, 2012, net of reinsurance		189,995			1,195,931
	Plus: Reinsurance ceded and other (1)		2,612			33,494

	Balance as of December 31, 2012, gross of reinsurance		$	192,607		$	1,229,425

	Less: Reinsurance ceded and other (1)		(2,612		)	(33,494		)

	Balance as of January 1, 2013, net of reinsurance		189,995			1,195,931
	Incurred losses related to:
	Current year		116,735			275,567
	Prior year’s interest		7,388			53,255
	Prior year (s)		(12,207		)	(29,995		)
	Total incurred losses		111,916			298,827
	Paid losses related to:
	Current year		72,794			68,769
	Prior year (s)		41,891			262,215
	Total paid losses		114,685			330,984
	Balance as of December 31, 2013, net of reinsurance		187,226			1,163,774
	Plus: Reinsurance ceded and other (1)		2,296			34,642

	Balance as of December 31, 2013 gross of reinsurance		$	189,522		$	1,198,416

	Less: Reinsurance ceded and other (1)		(2,296		)	(34,642		)

	Balance as of January 1, 2014, net of reinsurance		187,226			1,163,774
	Incurred losses related to:
	Current year		119,725			278,082
	Prior year’s interest		7,187			50,610
	Prior year (s)		(14,875		)	(34,238		)
	Total incurred losses		112,037			294,454
	Paid losses related to:
	Current year		74,687			78,411
	Prior year (s)		39,322			248,166
	Total paid losses		114,009			326,577
	Balance as of December 31, 2014, net of reinsurance		185,254			1,131,651
	Plus: Reinsurance ceded and other (1)		3,265			37,284

	Balance as of December 31, 2014 gross of reinsurance		$	188,519		$	1,168,935

		-1		Reinsurance ceded and other includes claims and benefits payable balances that have either been (a) reinsured to third parties, (b) established for claims related expenses whose subsequent payment is not recorded as a paid claim, or (c) reserves established for obligations that would persist even if contracts were cancelled (such as extension of benefits), which cannot be analyzed appropriately under a roll-forward approach.

Deferred_Acquisition_Costs_Tab

Deferred Acquisition Costs (Tables)	12 Months Ended
	Dec. 31, 2014
Deferred Acquisition Costs
Schedule of deferred acquisition costs
		Years Ended December 31,
		2014			2013			2012
	Beginning balance	$	24,521		$	20,600		$	18,637
	Costs deferred	33,126			32,359			28,993
	Amortization	(31,212		)	(28,438		)	(27,030		)
	Ending balance	$	26,435		$	24,521		$	20,600

Goodwill_VOBA_and_Other_Intang1

Goodwill, VOBA and Other Intangible Assets (Tables)	12 Months Ended
Goodwill, VOBA and Other Intangible Assets (Tables)	Dec. 31, 2014
Goodwill, VOBA and Other Intangible Assets
Schedule of Goodwill



		Goodwill for the Years Ended
		December 31,
		2014			2013			2012

	Goodwill	$	156,817		$	156,817		$	156,817
	Accumulated impairment loss	(139,532		)	(139,532		)	(139,532		)
	Balance as of December 31:	$	17,285		$	17,285		$	17,285


VOBA
VOBA and Other Intangible Assets
Schedule of information about intangible assets

		For the Years Ended December 31,
		2014			2013			2012

	Beginning balance	$	11,555		$	13,105		$	14,833
	Amortization, net of interest accrued	(1,426		)	(1,550		)	(1,728		)
	Ending balance	$	10,129		$	11,555		$	13,105


Schedule of estimated amortization for the next five years and thereafter
	At December 31, 2014 the estimated amortization of VOBA for the next five years and thereafter is as follows:

	Year	Amount

	2015	$	1,323
	2016	1,227
	2017	1,131
	2018	961
	2019	874
	Thereafter	4,613

	Total	$	10,129


Contract based intangibles
VOBA and Other Intangible Assets
Schedule of information about intangible assets

		As of December 31,
		2014									2013
		Carrying			Accumulated			Net Other			Carrying		Accumulated			Net Other
		Value			Amortization			Intangible			Value		Amortization			Intangible
								Assets								Assets
	Contract based intangibles	$	38,020		$	(23,260	)	$	14,760		$	38,020	$	(21,472	)	$	16,548


Schedule of estimated amortization for the next five years and thereafter

	Year	Amount

	2015	$	1,788
	2016	1,788
	2017	1,788
	2018	1,788
	2019	1,788
	Thereafter	5,820

	Total other intangible assets with finite lives	$	14,760

Accumulated_Other_Comprehensiv1

Accumulated Other Comprehensive Income (Tables)	12 Months Ended
Accumulated Other Comprehensive Income (Tables)	Dec. 31, 2014
Accumulated Other Comprehensive Income
Schedule of components of accumulated other comprehensive income, net of tax

		Year Ended December 31, 2014
		Unrealized			OTTI			Accumulated
		gains on						other
		securities						comprehensive
								income
	Balance at December 31, 2013	$	171,346		$	8,755		$	180,101
	Other comprehensive income before reclassifications	93,163			1,557			94,720
	Amounts reclassified from accumulated other comprehensive income	9,013			(16		)	8,997
	Net current-period other comprehensive income	102,176			1,541			103,717
	Balance at December 31, 2014	$	273,522		$	10,296		$	283,818

		Year Ended December 31, 2013
		Unrealized			OTTI			Accumulated
		gains on						other
		securities						comprehensive
								income
	Balance at December 31, 2012	$	311,354		$	9,236		$	320,590
	Other comprehensive loss before reclassifications	(147,640		)	(1,513		)	(149,153		)
	Amounts reclassified from accumulated other comprehensive income	7,632			1,032			8,664
	Net current-period other comprehensive loss	(140,008		)	(481		)	(140,489		)
	Balance at December 31, 2013	$	171,346		$	8,755		$	180,101

		Year Ended December 31, 2012
		Unrealized			OTTI			Accumulated
		gains on						other
		securities						comprehensive
								income
	Balance at December 31, 2011	$	211,368		$	5,743		$	217,111
	Other comprehensive income before reclassifications	96,013			3,524			99,537
	Amounts reclassified from accumulated other comprehensive income	3,973			(31		)	3,942
	Net current-period other comprehensive income	99,986			3,493			103,479
	Balance at December 31, 2012	$	311,354		$	9,236		$	320,590


Summary of the reclassifications out of accumulated other comprehensive income

		Amount reclassified from accumulated									Affected line item in the
		other comprehensive income									Affected line item in the
	Details about accumulated other	Years Ended December 31,									statement where net
	comprehensive income components	2014			2013			2012			income is presented
	Unrealized gains on securities	$	13,866		$	11,741		$	6,113		Net realized gains on investments, excluding other-than-temporary impairment losses
		(4,853		)	(4,109		)	(2,140		)	Provision for income taxes
		$	9,013		$	7,632		$	3,973		Net of tax
	OTTI	$	(24	)	$	1,588		$	(47	)	Portion of net (gain) loss recognized in other comprehensive income, before taxes
		8			(556		)	16			Provision for income taxes
		$	(16	)	$	1,032		$	(31	)	Net of tax
	Total reclassifications for the period	$	8,997		$	8,664		$	3,942		Net of tax

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies.
Schedule of aggregate future minimum lease payments under operating lease agreements

	2015		$	5,829
	2016		5,628
	2017		5,151
	2018		4,600
	2019		3,975
	Thereafter		59,991
	Total minimum future lease payments (a)		$	85,174

		(a)		Minimum future lease payments exclude $10,887 of sublease rental income.
	.

Nature_of_Operations_Details

Nature of Operations (Details)	12 Months Ended
	Dec. 31, 2013
	item
Nature of Operations
Number of dental companies merged into the operations of the Company	9

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Investments
Delinquency period to place loans on non-accrual status	90 days
Period after which financial information provided by the equity method investee was used by the entity	3 months
Other-than-temporary impairment threshold, percentage of market price to original purchase price	80.00%
Other Intangible Assets
Impairments of finite-lived or indefinite-lived other intangible assets	$0	$0
Long Duration Contracts
Percentage of risks related to reserves recorded for policies under FFG, LTC and life insurance no longer offered, ceded via reinsurance	100.00%
Deferred gain on disposal of businesses
Adjustments to estimates affecting deferred gain on disposal of businesses	$12,851	$0
Buildings \| Maximum
Property and equipment
Estimated useful lives	39 years 6 months
Furniture \| Maximum
Property and equipment
Estimated useful lives	7 years
Equipment \| Maximum
Property and equipment
Estimated useful lives	5 years
Capitalized software costs \| Maximum
Property and equipment
Estimated useful lives	20 years

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Details 2) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014
Summary of Significant Accounting Policies
Mandated fees under Affordable Care Act	$5,642

Investments_Details

Investments (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Investments
Cost or Amortized Cost	$3,100,500
Fair Value	3,612,636
Fixed maturity securities
Investments
Cost or Amortized Cost	2,249,891	2,315,654
Gross Unrealized Gains	431,554	280,536
Gross Unrealized Losses	-2,757	-3,706
Fair Value	2,678,688	2,592,484
Fixed maturity securities \| OTTI \| Available-for-sale securities.
Investments
OTTI in AOCI	15,841	13,470
Fixed maturity securities \| United States Government and government agencies and authorities.
Investments
Cost or Amortized Cost	19,221	22,562
Gross Unrealized Gains	255	269
Gross Unrealized Losses	-1	0
Fair Value	19,475	22,831
Fixed maturity securities \| United States Government and government agencies and authorities. \| OTTI \| Available-for-sale securities.
Investments
OTTI in AOCI	0	0
Fixed maturity securities \| States, municipalities and political subdivisions
Investments
Cost or Amortized Cost	42,745	46,457
Gross Unrealized Gains	3,043	2,284
Gross Unrealized Losses	0	-197
Fair Value	45,788	48,544
Fixed maturity securities \| States, municipalities and political subdivisions \| OTTI \| Available-for-sale securities.
Investments
OTTI in AOCI	0	0
Fixed maturity securities \| Foreign governments
Investments
Cost or Amortized Cost	19,061	22,381
Gross Unrealized Gains	2,763	2,072
Gross Unrealized Losses	0	0
Fair Value	21,824	24,453
Fixed maturity securities \| Foreign governments \| OTTI \| Available-for-sale securities.
Investments
OTTI in AOCI	0	0
Fixed maturity securities \| Asset-backed
Investments
Cost or Amortized Cost	684	789
Gross Unrealized Gains	50	62
Gross Unrealized Losses	0	0
Fair Value	734	851
Fixed maturity securities \| Asset-backed \| OTTI \| Available-for-sale securities.
Investments
OTTI in AOCI	0	0
Fixed maturity securities \| Commercial mortgage-backed
Investments
Cost or Amortized Cost	3,794	5,223
Gross Unrealized Gains	102	314
Gross Unrealized Losses	0	0
Fair Value	3,896	5,537
Fixed maturity securities \| Commercial mortgage-backed \| OTTI \| Available-for-sale securities.
Investments
OTTI in AOCI	0	0
Fixed maturity securities \| Residential mortgage-backed
Investments
Cost or Amortized Cost	65,090	72,219
Gross Unrealized Gains	6,948	5,878
Gross Unrealized Losses	-12	-355
Fair Value	72,026	77,742
Fixed maturity securities \| Residential mortgage-backed \| OTTI \| Available-for-sale securities.
Investments
OTTI in AOCI	2,386	2,482
Fixed maturity securities \| Corporate
Investments
Cost or Amortized Cost	2,099,296	2,146,023
Gross Unrealized Gains	418,393	269,657
Gross Unrealized Losses	-2,744	-3,154
Fair Value	2,514,945	2,412,526
Fixed maturity securities \| Corporate \| OTTI \| Available-for-sale securities.
Investments
OTTI in AOCI	13,455	10,988
Equity securities
Investments
Cost or Amortized Cost	122,347	94,467
Gross Unrealized Gains	13,672	7,885
Gross Unrealized Losses	-273	-2,086
Fair Value	135,746	100,266
Equity securities \| OTTI \| Available-for-sale securities.
Investments
OTTI in AOCI	0	0
Equity securities \| Common Stock
Investments
Cost or Amortized Cost	92	92
Gross Unrealized Gains	322	326
Gross Unrealized Losses	0	0
Fair Value	414	418
Equity securities \| Common Stock \| OTTI \| Available-for-sale securities.
Investments
OTTI in AOCI	0	0
Equity securities \| Non-redeemable preferred stocks
Investments
Cost or Amortized Cost	122,255	94,375
Gross Unrealized Gains	13,350	7,559
Gross Unrealized Losses	-273	-2,086
Fair Value	135,332	99,848
Equity securities \| Non-redeemable preferred stocks \| OTTI \| Available-for-sale securities.
Investments
OTTI in AOCI	$0	$0

Investments_Details_2

Investments (Details 2) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Investments
Fair Value	3,612,636
Cost or Amortized Cost	3,100,500
Pre-refunded bonds
Investments
Fair Value	8,367	11,265
Credit concentration \| Corporate fixed maturity and equity securities \| Investment rated as investment grade \| Energy Sector
Investments
Concentration percentage	96.00%	93.00%
Investment portfolio \| Credit concentration \| Corporate fixed maturity and equity securities \| Energy Sector
Investments
Cost or Amortized Cost	314,978	316,582
Gross Unrealized Gains	43,072	36,092
Investment portfolio \| Credit concentration \| Corporate fixed maturity and equity securities \| Other individual European countries \| Maximum
Investments
Concentration percentage	2.00%	2.00%
Investment portfolio \| Credit concentration \| States, municipalities and political subdivisions \| Municipal revenue bonds
Investments
Concentration percentage	39.00%	43.00%
Investment portfolio \| Credit concentration \| States, municipalities and political subdivisions \| Municipal revenue bonds \| Individual U. S. states \| Maximum
Investments
Concentration percentage	0.50%	0.50%
Investment portfolio \| Credit concentration \| States, municipalities and political subdivisions \| Corporate fixed maturity and equity securities \| United Kingdom
Investments
Concentration percentage	6.00%	6.00%

Investments_Details_3

Investments (Details 3) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Cost or Amortized Cost
Total	$2,249,891	$2,315,654
Fair Value
Total	2,678,688	2,592,484
Fixed maturity securities
Cost or Amortized Cost
Due in one year or less	42,655
Due after one year through five years	347,499
Due after five years through ten years	382,654
Due after ten years	1,407,515
Total Cost or Amortized Cost, Contractual maturity	2,180,323
Fair Value
Due in one year or less	43,046
Due after one year through five years	379,562
Due after five years through ten years	412,697
Due after ten years	1,766,727
Total Fair Value, Contractual maturity	2,602,032
Asset-backed
Cost or Amortized Cost
Cost or Amortized Cost	684
Fair Value
Fair Value	734
Commercial mortgage-backed
Cost or Amortized Cost
Cost or Amortized Cost	3,794
Fair Value
Fair Value	3,896
Residential mortgage-backed
Cost or Amortized Cost
Cost or Amortized Cost	65,090
Fair Value
Fair Value	$72,026

Investments_Details_4

Investments (Details 4) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Major categories of net investment income
Total investment income	$187,748	$190,218	$205,240
Investment expenses	-7,014	-7,258	-6,512
Net investment income	180,734	182,960	198,728
Investment non-income producing	0	0	0
Fixed maturity securities
Major categories of net investment income
Total investment income	136,005	143,493	152,637
Equity securities
Major categories of net investment income
Total investment income	6,932	5,984	5,676
Commercial mortgage loans on real estate
Major categories of net investment income
Total investment income	33,403	36,336	39,767
Policy loans
Major categories of net investment income
Total investment income	778	802	789
Short-term investments
Major categories of net investment income
Total investment income	9	22	57
Other investment
Major categories of net investment income
Total investment income	10,617	3,580	6,314
Cash and cash equivalents
Major categories of net investment income
Total investment income	$4	$1	$0

Investments_Details_5

Investments (Details 5) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Available-for-sale securities, proceeds and realized gains (losses) included in earnings
Proceeds from sales	$294,502	$438,984	$320,471
Gross realized gains	16,833	23,898	11,995
Gross realized losses	$1,083	$11,173	$4,046
Other information
Average period of time for which securities were traded continuously at a price below book value for securities sold at a loss	11 months

Investments_Details_6

Investments (Details 6) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Net realized gains (losses) related to sales and other
Total net realized gains related to sales and other	$16,365	$13,489	$10,026
Total net realized losses related to other-than-temporary impairments	-24	-1,865	-53
Total net realized gains	16,341	11,624	9,973
Fixed maturity securities
Net realized gains (losses) related to sales and other
Total net realized gains related to sales and other	16,820	4,554	10,496
Total net realized losses related to other-than-temporary impairments	-24	-1,865	-14
Equity securities
Net realized gains (losses) related to sales and other
Total net realized gains related to sales and other	-328	8,793	-2,203
Total net realized losses related to other-than-temporary impairments	0	0	-39
Commercial mortgage loans on real estate
Net realized gains (losses) related to sales and other
Total net realized gains related to sales and other	32	1,599	1,734
Short-term investments
Net realized gains (losses) related to sales and other
Total net realized gains related to sales and other	0	0	-1
Other investment
Net realized gains (losses) related to sales and other
Total net realized gains related to sales and other	($159)	($1,457)	$0

Investments_Details_7

Investments (Details 7) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Other-Than-Temporary Impairments
Other than temporary Impairments	$55	$1,969	$53
OTTI recognized in earnings	24	1,865	53
Portion of net (gain) loss recognize in other comprehensive loss, before taxes	31	104	0
Fixed maturity securities
Other-Than-Temporary Impairments
OTTI recognized in earnings	24	1,865	14
Credit loss impairments on fixed maturity securities for which a portion of the OTTI loss was recognized in AOCI
Balance, beginning of year	14,164	26,970	29,374
Additions for credit loss impairments recognized in the current period on securities previously impaired	24	87	14
Reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security	-461	-123	-403
Reductions for credit loss impairments previously recognized on securities which matured, paid down, prepaid or were sold during the period	-260	-12,770	-2,015
Balance, end of year	$13,467	$14,164	$26,970

Investments_Details_8

Investments (Details 8) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
	item	item
Fair value of securities in a continuous unrealized loss position
Fair value of securities in a continuous unrealized loss position, Total	$106,354
Unrealized losses on securities in a continuous unrealized loss position
Total gross unrealized losses as a percentage of the aggregate fair value of the related securities	3.00%	2.00%
Percentage of gross unrealized losses in a continuous loss position for less than twelve months	77.00%	96.00%
Number of individual securities comprising total gross unrealized losses	96	151
Fixed maturity securities
Fair value of securities in a continuous unrealized loss position
Fair value of securities in a continuous unrealized loss position, Less than 12 months	100,533	192,850
Fair value of securities in a continuous unrealized loss position, 12 months or more	5,821	4,863
Fair value of securities in a continuous unrealized loss position, Total	106,354	197,713
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months	-2,328	-3,606
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more	-429	-100
Unrealized losses on securities in a continuous unrealized loss position, Total	-2,757	-3,706
Fixed maturity securities \| States, municipalities and political subdivisions
Fair value of securities in a continuous unrealized loss position
Fair value of securities in a continuous unrealized loss position, Less than 12 months	1,889	7,278
Fair value of securities in a continuous unrealized loss position, 12 months or more	0	0
Fair value of securities in a continuous unrealized loss position, Total	1,889	7,278
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months	-1	-197
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more	0	0
Unrealized losses on securities in a continuous unrealized loss position, Total	-1	-197
Fixed maturity securities \| Residential mortgage-backed
Fair value of securities in a continuous unrealized loss position
Fair value of securities in a continuous unrealized loss position, Less than 12 months	0	25,457
Fair value of securities in a continuous unrealized loss position, 12 months or more	526	520
Fair value of securities in a continuous unrealized loss position, Total	526	25,977
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months	0	-331
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more	-12	-24
Unrealized losses on securities in a continuous unrealized loss position, Total	-12	-355
Fixed maturity securities \| Corporate
Fair value of securities in a continuous unrealized loss position
Fair value of securities in a continuous unrealized loss position, Less than 12 months	98,644	160,115
Fair value of securities in a continuous unrealized loss position, 12 months or more	5,295	4,343
Fair value of securities in a continuous unrealized loss position, Total	103,939	164,458
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months	-2,327	-3,078
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more	-417	-76
Unrealized losses on securities in a continuous unrealized loss position, Total	-2,744	-3,154
Fixed maturity securities \| Corporate \| Industrial Sector
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more	-387
Percentage of gross unrealized losses in a continuous loss position for twelve months or more	93.00%
Equity securities \| Non-redeemable preferred stocks
Fair value of securities in a continuous unrealized loss position
Fair value of securities in a continuous unrealized loss position, Less than 12 months	1,417	38,711
Fair value of securities in a continuous unrealized loss position, 12 months or more	4,454	3,524
Fair value of securities in a continuous unrealized loss position, Total	5,871	42,235
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months	-14	-1,970
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more	-259	-116
Unrealized losses on securities in a continuous unrealized loss position, Total	($273)	-2,086

Investments_Details_9

Investments (Details 9) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014
Cost or Amortized Cost
Total	$109,111
Fair Value
Fair value of securities in a continuous unrealized loss position, Total	106,354
Fixed maturity securities
Cost or Amortized Cost
Due after one year through five years	27,058
Due after five years through ten years	40,342
Due after ten years	41,173
Total	108,573
Fair Value
Due after one year through five years	26,666
Due after five years through ten years	39,773
Due after ten years	39,389
Total Fair Value, Contractual maturity	105,828
Residential mortgage-backed
Cost or Amortized Cost
Cost or Amortized Cost	538
Fair Value
Fair Value	$526
Other information
Percentage of securities with sub-prime exposure	7.90%
Residential mortgage-backed \| Subprime mortgage collateral \| Investment rated as investment grade \| Credit concentration
Other information
Concentration percentage	23.00%
Residential mortgage-backed \| Subprime mortgage collateral \| Fixed income portfolio \| Credit concentration
Other information
Concentration percentage	0.20%
Residential mortgage-backed \| Subprime Mortgage Collateral and Total Unrealized Gains \| Credit concentration
Other information
Concentration percentage	0.60%

Investments_Details_10

Investments (Details 10) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Commercial mortgage loans
Net commercial mortgage loans	499,814	562,368
70% and less \| Maximum
Commercial mortgage loans
Loan-to-value percentage	70.00%	70.00%
71 - 80% \| Minimum
Commercial mortgage loans
Loan-to-value percentage	71.00%	71.00%
71 - 80% \| Maximum
Commercial mortgage loans
Loan-to-value percentage	80.00%	80.00%
81 - 95% \| Minimum
Commercial mortgage loans
Loan-to-value percentage	81.00%	81.00%
81 - 95% \| Maximum
Commercial mortgage loans
Loan-to-value percentage	95.00%	95.00%
Greater than 95% \| Minimum
Commercial mortgage loans
Loan-to-value percentage	95.00%	95.00%
Commercial mortgage loans
Commercial mortgage loans
Commercial mortgage loans	501,278	564,415
Less valuation allowance	-1,464	-2,047
Net commercial mortgage loans	499,814	562,368
% of Gross Mortgage Loans (as a percent)	100.00%	100.00%
Debt-Service Coverage Ratio	1.9	2.01
Commercial mortgage loans \| Minimum
Commercial mortgage loans
Commercial mortgage loans	77	22
Commercial mortgage loans \| Maximum
Commercial mortgage loans
Commercial mortgage loans	12,251	12,500
Commercial mortgage loans \| 70% and less
Commercial mortgage loans
Commercial mortgage loans	447,941	497,411
% of Gross Mortgage Loans (as a percent)	89.40%	88.20%
Debt-Service Coverage Ratio	1.99	2.08
Commercial mortgage loans \| 71 - 80%
Commercial mortgage loans
Commercial mortgage loans	40,651	41,943
% of Gross Mortgage Loans (as a percent)	8.10%	7.40%
Debt-Service Coverage Ratio	1.28	1.6
Commercial mortgage loans \| 81 - 95%
Commercial mortgage loans
Commercial mortgage loans	6,155	18,687
% of Gross Mortgage Loans (as a percent)	1.20%	3.30%
Debt-Service Coverage Ratio	0.99	1.35
Commercial mortgage loans \| Greater than 95%
Commercial mortgage loans
Commercial mortgage loans	6,531	6,374
% of Gross Mortgage Loans (as a percent)	1.30%	1.10%
Debt-Service Coverage Ratio	0.43	0.85
Commercial mortgage loans \| Investment portfolio \| Geographic concentration risk \| California, New York and Utah
Commercial mortgage loans
Concentration percentage	39.00%

Investments_Details_11

Investments (Details 11) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Investments
Minimum percentage of securities received as collateral	102.00%
Collateral held under securities lending	$42,941	$42,232
Liability to the borrower for collateral	42,941	42,229
CPI CAPs
Investments
Derivative assets included in other assets	692	2,016
Loss on derivatives included in earnings	1,324	3,094	1,917
Fixed maturity securities
Investments
Fixed maturity securities on deposit with various governmental authorities	11,592	11,792
Investment purchases commitments
Investments
Commercial mortgage loans	13,650
Real estate joint ventures	50
Commercial mortgage loans
Investments
Commercial mortgage loan valuation allowance for losses	-1,464	-2,047
Decrease in loan valuation allowance	583	1,599
Commercial mortgage loans	$501,278	$564,415

Fair_Value_Disclosures_Details

Fair Value Disclosures (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Financial Assets
Transfers from level 1 to level 2 financial assets	$0
Transfers from level 2 to level 1 financial assets	0
Total
Financial Liabilities
Liabilities related to separate accounts	298,413	292,889
Level 1
Financial Liabilities
Liabilities related to separate accounts	42,941	42,229
Level 2
Financial Liabilities
Liabilities related to separate accounts	0	0
Level 3
Financial Liabilities
Liabilities related to separate accounts	255,472	250,660
Recurring basis \| Total
Financial Assets
Total financial assets	4,596,511	4,517,395
Financial Liabilities
Liabilities related to separate accounts	1,683,739	1,714,839
Recurring basis \| Total \| Fixed maturity securities \| United States Government and government agencies and authorities.
Financial Assets
Total financial assets	19,475	22,831
Recurring basis \| Total \| Fixed maturity securities \| States, municipalities and political subdivisions
Financial Assets
Total financial assets	45,788	48,544
Recurring basis \| Total \| Fixed maturity securities \| Foreign governments
Financial Assets
Total financial assets	21,824	24,453
Recurring basis \| Total \| Fixed maturity securities \| Asset-backed
Financial Assets
Total financial assets	734	851
Recurring basis \| Total \| Fixed maturity securities \| Commercial mortgage-backed
Financial Assets
Total financial assets	3,896	5,537
Recurring basis \| Total \| Fixed maturity securities \| Residential mortgage-backed
Financial Assets
Total financial assets	72,026	77,742
Recurring basis \| Total \| Fixed maturity securities \| Corporate
Financial Assets
Total financial assets	2,514,945	2,412,526
Recurring basis \| Total \| Equity securities \| Common Stock
Financial Assets
Total financial assets	414	418
Recurring basis \| Total \| Equity securities \| Non-redeemable preferred stocks
Financial Assets
Total financial assets	135,332	99,848
Recurring basis \| Total \| Short-term investments
Financial Assets
Total financial assets	64,104	64,457
Recurring basis \| Total \| Collateral held/pledged under securities agreements
Financial Assets
Total financial assets	33,541	32,832
Recurring basis \| Total \| Cash equivalents
Financial Assets
Total financial assets	1	10,501
Recurring basis \| Total \| Other assets.
Financial Assets
Total financial assets	692	2,016
Recurring basis \| Total \| Assets held in separate accounts
Financial Assets
Total financial assets	1,683,739	1,714,839
Recurring basis \| Level 1
Financial Assets
Total financial assets	1,737,844	1,765,083
Financial Liabilities
Liabilities related to separate accounts	1,645,964	1,660,079
Recurring basis \| Level 1 \| Fixed maturity securities \| United States Government and government agencies and authorities.
Financial Assets
Total financial assets	0	0
Recurring basis \| Level 1 \| Fixed maturity securities \| States, municipalities and political subdivisions
Financial Assets
Total financial assets	0	0
Recurring basis \| Level 1 \| Fixed maturity securities \| Foreign governments
Financial Assets
Total financial assets	0	0
Recurring basis \| Level 1 \| Fixed maturity securities \| Asset-backed
Financial Assets
Total financial assets	0	0
Recurring basis \| Level 1 \| Fixed maturity securities \| Commercial mortgage-backed
Financial Assets
Total financial assets	0	0
Recurring basis \| Level 1 \| Fixed maturity securities \| Residential mortgage-backed
Financial Assets
Total financial assets	0	0
Recurring basis \| Level 1 \| Fixed maturity securities \| Corporate
Financial Assets
Total financial assets	0	0
Recurring basis \| Level 1 \| Equity securities \| Common Stock
Financial Assets
Total financial assets	414	418
Recurring basis \| Level 1 \| Equity securities \| Non-redeemable preferred stocks
Financial Assets
Total financial assets	0	0
Recurring basis \| Level 1 \| Short-term investments
Financial Assets
Total financial assets	61,150	64,407
Recurring basis \| Level 1 \| Collateral held/pledged under securities agreements
Financial Assets
Total financial assets	30,315	29,678
Recurring basis \| Level 1 \| Cash equivalents
Financial Assets
Total financial assets	1	10,501
Recurring basis \| Level 1 \| Other assets.
Financial Assets
Total financial assets	0	0
Recurring basis \| Level 1 \| Assets held in separate accounts
Financial Assets
Total financial assets	1,645,964	1,660,079
Recurring basis \| Level 2
Financial Assets
Total financial assets	2,834,748	2,724,541
Financial Liabilities
Liabilities related to separate accounts	37,775	54,760
Recurring basis \| Level 2 \| Fixed maturity securities \| United States Government and government agencies and authorities.
Financial Assets
Total financial assets	19,475	22,831
Recurring basis \| Level 2 \| Fixed maturity securities \| States, municipalities and political subdivisions
Financial Assets
Total financial assets	45,788	48,544
Recurring basis \| Level 2 \| Fixed maturity securities \| Foreign governments
Financial Assets
Total financial assets	21,824	24,453
Recurring basis \| Level 2 \| Fixed maturity securities \| Asset-backed
Financial Assets
Total financial assets	734	851
Recurring basis \| Level 2 \| Fixed maturity securities \| Commercial mortgage-backed
Financial Assets
Total financial assets	3,694	5,238
Recurring basis \| Level 2 \| Fixed maturity securities \| Residential mortgage-backed
Financial Assets
Total financial assets	72,026	76,858
Recurring basis \| Level 2 \| Fixed maturity securities \| Corporate
Financial Assets
Total financial assets	2,492,920	2,389,402
Recurring basis \| Level 2 \| Equity securities \| Common Stock
Financial Assets
Total financial assets	0	0
Recurring basis \| Level 2 \| Equity securities \| Non-redeemable preferred stocks
Financial Assets
Total financial assets	134,332	98,400
Recurring basis \| Level 2 \| Short-term investments
Financial Assets
Total financial assets	2,954	50
Recurring basis \| Level 2 \| Collateral held/pledged under securities agreements
Financial Assets
Total financial assets	3,226	3,154
Recurring basis \| Level 2 \| Cash equivalents
Financial Assets
Total financial assets	0	0
Recurring basis \| Level 2 \| Other assets.
Financial Assets
Total financial assets	0	0
Recurring basis \| Level 2 \| Assets held in separate accounts
Financial Assets
Total financial assets	37,775	54,760
Recurring basis \| Level 3
Financial Assets
Total financial assets	23,919	27,771
Financial Liabilities
Liabilities related to separate accounts	0	0
Recurring basis \| Level 3 \| Fixed maturity securities \| United States Government and government agencies and authorities.
Financial Assets
Total financial assets	0	0
Recurring basis \| Level 3 \| Fixed maturity securities \| States, municipalities and political subdivisions
Financial Assets
Total financial assets	0	0
Recurring basis \| Level 3 \| Fixed maturity securities \| Foreign governments
Financial Assets
Total financial assets	0	0
Recurring basis \| Level 3 \| Fixed maturity securities \| Asset-backed
Financial Assets
Total financial assets	0	0
Recurring basis \| Level 3 \| Fixed maturity securities \| Commercial mortgage-backed
Financial Assets
Total financial assets	202	299
Recurring basis \| Level 3 \| Fixed maturity securities \| Residential mortgage-backed
Financial Assets
Total financial assets	0	884
Recurring basis \| Level 3 \| Fixed maturity securities \| Corporate
Financial Assets
Total financial assets	22,025	23,124
Recurring basis \| Level 3 \| Equity securities \| Common Stock
Financial Assets
Total financial assets	0	0
Recurring basis \| Level 3 \| Equity securities \| Non-redeemable preferred stocks
Financial Assets
Total financial assets	1,000	1,448
Recurring basis \| Level 3 \| Short-term investments
Financial Assets
Total financial assets	0	0
Recurring basis \| Level 3 \| Collateral held/pledged under securities agreements
Financial Assets
Total financial assets	0	0
Recurring basis \| Level 3 \| Cash equivalents
Financial Assets
Total financial assets	0	0
Recurring basis \| Level 3 \| Other assets.
Financial Assets
Total financial assets	692	2,016
Recurring basis \| Level 3 \| Assets held in separate accounts
Financial Assets
Total financial assets	$0	$0

Fair_Value_Disclosures_Details1

Fair Value Disclosures (Details 2) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value
Balance, beginning of period	$27,771	$39,844
Total (losses) gains (realized/unrealized) included in earnings	-1,307	-1,628
Net unrealized gains (losses) included in other comprehensive income	328	-1,938
Purchases	4,733	3,903
Sales	-2,189	-6,429
Transfers in	217	2,474
Transfers out	-5,634	-8,455
Balance, end of period	23,919	27,771
Foreign governments
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value
Balance, beginning of period		569
Total (losses) gains (realized/unrealized) included in earnings		0
Net unrealized gains (losses) included in other comprehensive income		-17
Purchases		0
Sales		0
Transfers in		0
Transfers out		-552
Balance, end of period		0
Commercial mortgage-backed
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value
Balance, beginning of period	299	638
Total (losses) gains (realized/unrealized) included in earnings	0	5
Net unrealized gains (losses) included in other comprehensive income	-9	-11
Purchases	0	0
Sales	-88	-333
Transfers in	0	0
Transfers out	0	0
Balance, end of period	202	299
Residential mortgage-backed
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value
Balance, beginning of period	884	1,141
Total (losses) gains (realized/unrealized) included in earnings	0	-8
Net unrealized gains (losses) included in other comprehensive income	0	-26
Purchases	0	0
Sales	0	-223
Transfers in	0	0
Transfers out	-884	0
Balance, end of period	0	884
Corporate
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value
Balance, beginning of period	23,124	32,376
Total (losses) gains (realized/unrealized) included in earnings	-117	1,462
Net unrealized gains (losses) included in other comprehensive income	471	-1,803
Purchases	4,733	1,597
Sales	-1,653	-4,700
Transfers in	217	2,085
Transfers out	-4,750	-7,893
Balance, end of period	22,025	23,124
Non-redeemable preferred stocks
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value
Balance, beginning of period	1,448	10
Total (losses) gains (realized/unrealized) included in earnings	134	7
Net unrealized gains (losses) included in other comprehensive income	-134	-81
Purchases	0	2,306
Sales	-448	-1,173
Transfers in	0	389
Transfers out	0	-10
Balance, end of period	1,000	1,448
Other assets.
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value
Balance, beginning of period	2,016	5,110
Total (losses) gains (realized/unrealized) included in earnings	-1,324	-3,094
Net unrealized gains (losses) included in other comprehensive income	0	0
Purchases	0	0
Sales	0	0
Transfers in	0	0
Transfers out	0	0
Balance, end of period	$692	$2,016

Fair_Value_Disclosures_Details2

Fair Value Disclosures (Details 3) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Fair value disclosure
Cost	$3,612,636
Other intangible assets	14,760	16,548
Non-recurring basis
Fair value disclosure
Goodwill	0	0	0
Other intangible assets	0	0	0
Single broker quotes \| Level 3
Fair value disclosure
Cost	12,029	13,821
Independent and non-binding broker quotes \| Level 3
Fair value disclosure
Cost	$11,198	$11,934

Fair_Value_Disclosures_Details3

Fair Value Disclosures (Details 4) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Financial Assets
Commercial mortgage loans on real estate	$499,814	$562,368
Policy loans	11,663	12,461
Total
Financial Assets
Commercial mortgage loans on real estate	569,754	632,820
Policy loans	11,663	12,461
Other investment	944
Total financial assets	582,361	645,281
Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal)	255,472	250,660
Obligation under securities agreement	42,941	42,229
Total financial liabilities	298,413	292,889
Level 1
Financial Assets
Commercial mortgage loans on real estate	0	0
Policy loans	11,663	12,461
Other investment	0
Total financial assets	11,663	12,461
Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal)	0	0
Obligation under securities agreement	42,941	42,229
Total financial liabilities	42,941	42,229
Level 2
Financial Assets
Commercial mortgage loans on real estate	0	0
Policy loans	0	0
Other investment	0
Total financial assets	0	0
Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal)	0	0
Obligation under securities agreement	0	0
Total financial liabilities	0	0
Level 3
Financial Assets
Commercial mortgage loans on real estate	569,754	632,820
Policy loans	0	0
Other investment	944
Total financial assets	570,698	632,820
Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal)	255,472	250,660
Obligation under securities agreement	0	0
Total financial liabilities	255,472	250,660
Carrying Value
Financial Assets
Commercial mortgage loans on real estate	499,814	562,368
Policy loans	11,663	12,461
Other investment	944
Total financial assets	512,421	574,829
Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal)	227,240	236,508
Obligation under securities agreement	42,941	42,229
Total financial liabilities	$270,181	$278,737

Income_Taxes_Details

Income Taxes (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Current expense:
Current expense	$31,688	$2,693	$23,415
Deferred expense (benefit):
Deferred expense	3,311	27,384	17,877
Total income tax expense	$34,999	$30,077	$41,292
Reconciliation of the federal income tax rate to the Company's effective income tax rate
Federal income tax rate (as a percent):	35.00%	35.00%	35.00%
Reconciling items:
Dividends received deduction (as a percent)	-2.60%	-2.50%	-1.70%
Tax exempt interest (as a percent)	-0.40%	-0.30%	-0.20%
Change in liability for prior years' taxes (as a percent)	-0.30%	0.20%	-2.10%
Permanent nondeductible expenses (as a percent)	0.30%	0.30%	0.30%
Nondeductible health insurer fee	1.90%	0.00%	0.00%
Other (as a percent)	-0.30%	-0.30%	0.30%
Effective income tax rate (as a percent)	33.60%	32.40%	31.60%

Income_Taxes_Details_2

Income Taxes (Details 2) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Reconciliation of the beginning and ending amounts of unrecognized tax benefits
Balance at beginning of year	($382)	($776)	($2,187)
Additions based on tax positions related to the current year	0	-92	0
Reductions based on tax positions related to the current year	21	10	42
Additions for tax positions of prior years	-703	-381	-1,585
Reductions for tax positions of prior years	131	857	2,043
Settlements	858	0	911
Balance at end of year	-75	-382	-776
Total unrecognized tax benefit that would impact the Company's consolidated effective tax rate if recognized	108	448	240
Interest expense (income) related to income tax matters	-127	21	-564
Interest accrued related to income tax matters	13	140
Penalties accrued related to income tax matters	$0

Income_Taxes_Details_3

Income Taxes (Details 3) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Deferred Tax Assets
Deferred gain on disposal of businesses	$23,672	$21,883
Investments, net	45,270	48,551
Deferred acquisition costs	11,687	13,466
Compensation related	1,150	1,598
Employee and post-retirement benefits	3,553	1,642
Total deferred tax asset	85,332	87,140
Deferred Tax Liabilities
Net unrealized appreciation on securities	-154,852	-99,002
Policyholder and separate account reserves	-4,848	-2,058
Accrued liabilities	-1,938	-1,934
Other	-5,147	-6,388
Total deferred tax liability	-166,785	-109,382
Net deferred income tax liability	-81,453	-22,242
Net operating or capital loss carryforwards	0
Cumulative valuation allowance against deferred tax assets	$0

Premiums_and_Accounts_Receivab2

Premiums and Accounts Receivable (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Premiums and Accounts Receivable
Insurance premiums receivable	$64,352	$58,872
Other receivables	17,547	16,916
Allowance for uncollectible amounts	-4,432	-4,484
Total	$77,467	$71,304

Stockholders_Equity_Details

Stockholder's Equity (Details) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Stockholder's Equity
Authorized shares of common stock	1,000,000	1,000,000
Common stock, shares issued	1,000,000	1,000,000
Common stock, shares outstanding	1,000,000	1,000,000
Common stock, average par value (in dollars per share)	$5	$5
Dividends paid	$97,000	$101,000	$115,800

Statutory_Information_Details

Statutory Information (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Statutory Information
Dividend declared and paid	$97,000	$101,000	$115,800
Kansas Department of Commerce
Statutory Information
Statutory net income	67,287	85,356	95,272
Statutory capital and surplus	415,720	436,457	459,009
Dividend declared and paid	97,000	101,000
Ordinary dividend declared and paid		29,860
Extraordinary dividends paid		71,140
Minimum dividend as percentage of insurers' surplus to be considered as extraordinary dividend	10.00%
TAC of the Company subject to RBC Requirements	449,569
Corresponding Authorized Control	78,870
Kansas Department of Commerce \| Forecast
Statutory Information
Maximum dividend to parent under state regulatory requirements without permission from Kansas regulators	$35,498
Kansas Department of Commerce \| Minimum
Statutory Information
RBC Ratio under Company Action Level (as a percent)	100.00%
Kansas Department of Commerce \| Maximum
Statutory Information
RBC Ratio under Authorized Control Level (as a percent)	100.00%
RBC Ratio under Company Action Level (as a percent)	200.00%

Reinsurance_Details

Reinsurance (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
	item	Dec. 31, 2013
Reinsurance recoverables
Ceded future policyholder benefits and expenses	$1,797,057	$1,560,436
Ceded unearned premium	25,389	17,792
Ceded claims and benefits payable	319,790	247,777
Ceded paid losses	11,972	11,375
Total	2,154,208	1,837,380
The Hartford and John Hancock
Reinsurance recoverables
Total	2,045,518
Number of reinsurers with the largest reinsurance recoverable balances	2
A. M. Best ratings of reinsurer, A++ or A+
Reinsurance recoverables
Ceded future policyholder benefits and expenses	1,158,636
Ceded unearned premium	25,217
Ceded claims and benefits payable	295,587
Ceded paid losses	239
Total	1,479,679
A. M. Best ratings of reinsurer, A or A-
Reinsurance recoverables
Ceded future policyholder benefits and expenses	601,782
Ceded unearned premium	37
Ceded claims and benefits payable	16,696
Ceded paid losses	26
Total	618,541
A. M. Best ratings of reinsurer, B++ or B+
Reinsurance recoverables
Ceded future policyholder benefits and expenses	36,315
Ceded unearned premium	135
Ceded claims and benefits payable	244
Ceded paid losses	0
Total	36,694
Not rated
Reinsurance recoverables
Ceded future policyholder benefits and expenses	324
Ceded unearned premium	0
Ceded claims and benefits payable	7,263
Ceded paid losses	11,707
Total	$19,294

Reinsurance_Details_2

Reinsurance (Details 2) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Life Insurance in Force
Direct earned premiums	$1,042,778	$1,030,735	$1,039,775
Premiums assumed	157,949	150,680	158,113
Premiums ceded	-165,260	-179,784	-189,902
Net earned premiums	1,035,467	1,001,631	1,007,986
Direct policyholder benefits	1,204,257	917,800	879,038
Policyholder benefits assumed	167,519	162,041	157,804
Policyholder benefits ceded	-625,675	-334,594	-304,980
Net policyholder benefits	746,101	745,247	731,862
Reinsurance invested assets
Life Insurance in Force
Invested assets held in trusts	810,419	843,181
Long Duration Contracts
Life Insurance in Force
Direct earned premiums	202,992	207,159	212,727
Premiums assumed	8,400	9,709	11,983
Premiums ceded	-151,491	-164,698	-175,042
Net earned premiums	59,901	52,170	49,668
Direct policyholder benefits	661,461	369,169	344,022
Policyholder benefits assumed	21,922	23,556	24,519
Policyholder benefits ceded	-616,370	-325,982	-297,768
Net policyholder benefits	67,013	66,743	70,773
Short Duration Contracts
Life Insurance in Force
Direct earned premiums	839,786	823,576	827,048
Premiums assumed	149,549	140,971	146,130
Premiums ceded	-13,769	-15,086	-14,860
Net earned premiums	975,566	949,461	958,318
Direct policyholder benefits	542,796	548,631	535,016
Policyholder benefits assumed	145,597	138,485	133,285
Policyholder benefits ceded	-9,305	-8,612	-7,212
Net policyholder benefits	$679,088	$678,504	$661,089

Reinsurance_Details_3

Reinsurance (Details 3) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2005	Dec. 31, 2014	Dec. 31, 2013
	Dec. 31, 2005	item	Dec. 31, 2013
Reinsurance recoverables
Reinsurance recoverables		2,154,208	$1,837,380
Forethought Life Insurance Company
Reinsurance recoverables
Period of time entity obligated to discontinue writing new preneed insurance policies	10 years
FFG division \| The Hartford
Reinsurance recoverables
Reinsurance recoverables		575,625	585,108
FFG division \| The Hartford \| Minimum
Reinsurance recoverables
Number of reinsurer insolvency for making company responsible for administering reinsurance business		1
LTC Operations \| John Hancock
Reinsurance recoverables
Reinsurance recoverables		1,469,893	$1,143,731

Reserves_Details

Reserves (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Claims and Benefits Payable
Future Policy Benefits and Expenses	$2,906,706	$2,743,876
Unearned Premiums	34,355	30,535
Case Reserves	1,515,373	1,477,745
Incurred But Not Reported Reserves	202,565	201,985
Preneed funeral life insurance policies and investment-type annuity contracts
Claims and Benefits Payable
Future Policy Benefits and Expenses	906,864	976,837
Unearned Premiums	42	101
Case Reserves	5,737	4,189
Incurred But Not Reported Reserves	3,021	3,003
Traditional life insurance
Claims and Benefits Payable
Future Policy Benefits and Expenses	251,495	258,513
Unearned Premiums	525	528
Case Reserves	1,485	1,140
Incurred But Not Reported Reserves	1,163	2,521
FFG, LTC and other disposed businesses
Claims and Benefits Payable
Future Policy Benefits and Expenses	1,714,854	1,474,858
Unearned Premiums	25,227	17,623
Case Reserves	265,886	205,524
Incurred But Not Reported Reserves	34,869	26,351
All other, long duration contracts
Claims and Benefits Payable
Future Policy Benefits and Expenses	33,493	33,668
Unearned Premiums	370	461
Case Reserves	13,616	14,595
Incurred But Not Reported Reserves	9,707	8,324
Group Term Life
Claims and Benefits Payable
Future Policy Benefits and Expenses	0	0
Unearned Premiums	2,780	4,039
Case Reserves	160,789	161,042
Incurred But Not Reported Reserves	27,730	28,480
Group Disability
Claims and Benefits Payable
Future Policy Benefits and Expenses	0	0
Unearned Premiums	1,430	2,435
Case Reserves	1,063,982	1,086,870
Incurred But Not Reported Reserves	104,953	111,546
Medical
Claims and Benefits Payable
Future Policy Benefits and Expenses	0	0
Unearned Premiums	22	244
Case Reserves	1,412	1,895
Incurred But Not Reported Reserves	726	1,205
Dental
Claims and Benefits Payable
Future Policy Benefits and Expenses	0	0
Unearned Premiums	3,773	4,921
Case Reserves	2,106	2,245
Incurred But Not Reported Reserves	16,448	16,787
Credit disability
Claims and Benefits Payable
Future Policy Benefits and Expenses	0	0
Unearned Premiums	14	2
Case Reserves	0	0
Incurred But Not Reported Reserves	1,962	2,203
All other, short duration contracts
Claims and Benefits Payable
Future Policy Benefits and Expenses	0	0
Unearned Premiums	172	181
Case Reserves	360	245
Incurred But Not Reported Reserves	$1,986	$1,565

Reserves_Details_2

Reserves (Details 2) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Paid losses related to:
Balance at the end of the period, gross of reinsurance	$1,717,938	$1,679,730
Group Term Life
Changes in Company's product lines with the most significant claims and benefits payable balances
Balance at the beginning of the period, gross of reinsurance	189,522	192,607	205,989
Less: Reinsurance ceded and other	-2,296	-2,612	-3,109
Balance at the beginning of the period, net of reinsurance	187,226	189,995	202,880
Incurred losses related to:
Current year	119,725	116,735	121,051
Prior year's interest	7,187	7,388	7,575
Prior year(s)	-14,875	-12,207	-25,441
Total incurred losses	112,037	111,916	103,185
Paid losses related to:
Current year	74,687	72,794	76,377
Prior year(s)	39,322	41,891	39,693
Total paid losses	114,009	114,685	116,070
Balance at the end of the period, net of reinsurance	185,254	187,226	189,995
Plus: Reinsurance ceded and other	3,265	2,296	2,612
Balance at the end of the period, gross of reinsurance	188,519	189,522	192,607
Group Disability
Changes in Company's product lines with the most significant claims and benefits payable balances
Balance at the beginning of the period, gross of reinsurance	1,198,416	1,229,425	1,288,470
Less: Reinsurance ceded and other	-34,642	-33,494	-32,709
Balance at the beginning of the period, net of reinsurance	1,163,774	1,195,931	1,255,761
Incurred losses related to:
Current year	278,082	275,567	280,183
Prior year's interest	50,610	53,255	54,696
Prior year(s)	-34,238	-29,995	-56,891
Total incurred losses	294,454	298,827	277,988
Paid losses related to:
Current year	78,411	68,769	67,069
Prior year(s)	248,166	262,215	270,749
Total paid losses	326,577	330,984	337,818
Balance at the end of the period, net of reinsurance	1,131,651	1,163,774	1,195,931
Plus: Reinsurance ceded and other	37,284	34,642	33,494
Balance at the end of the period, gross of reinsurance	$1,168,935	$1,198,416	$1,229,425

Reserves_Details_3

Reserves (Details 3) (USD $)	12 Months Ended		36 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2007	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Minimum
Short Duration Contracts
Short duration contracts, discount rate (as a percent)	4.25%	4.25%		4.25%	4.25%
Group Disability
Short Duration Contracts
Short duration contracts, discount rate (as a percent)						5.25%
Short duration contracts, discount	344,012	365,234
Group Disability \| Maximum
Short Duration Contracts
Short duration contracts, discount rate (as a percent)	4.75%	4.75%		4.75%	4.75%
Preneed life insurance
Long Duration Contracts
Interest rate assumption, low end of range	4.70%	4.70%
Interest rate assumption, high end of range	7.30%	7.30%
Future policy benefit increases, low end of range (as a percent)	1.00%	1.00%
Future policy benefit increases, high end of range (as a percent)	7.00%	7.00%
Future policy benefit increases tied to inflation (as a percent)	3.00%	3.00%	2.30%
Preneed life insurance \| Minimum
Long Duration Contracts
Percentage of adverse deviation in interest and discount rate for preneed life insurance	0.20%	0.20%
Preneed life insurance \| Maximum
Long Duration Contracts
Percentage of adverse deviation in interest and discount rate for preneed life insurance	0.50%	0.50%
Preneed annuities
Long Duration Contracts
Interest rate assumption, low end of range	1.00%	1.00%
Interest rate assumption, high end of range	5.50%	5.50%
Interest rate assumption	0.00%	0.00%
Period of grading of interest and discount rates	7 years	7 years
Withdrawal charges assumption, low end of range	0.00%	0.00%
Withdrawal charges assumption, high end of range	7.00%	7.00%
Traditional life insurance
Long Duration Contracts
Discount rate, low end of range	5.30%	5.30%
Discount rate, high end of range	7.50%	7.50%
Period of grading of interest and discount rates	20 years	20 years
Block of pre-1980 traditional life insurance business
Long Duration Contracts
Discount rate	8.80%	8.80%

Retirement_and_Other_Employee_1

Retirement and Other Employee Benefits (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Defined benefit pension plan
Retirement and Other Employee Benefits
Obligation for defined benefit plans	$0
Pension costs under defined benefit plan	5,591	8,321	8,143
Amount expensed under defined contribution plan	6,006	5,781	5,790
Postretirement benefits
Retirement and Other Employee Benefits
Pension costs under defined benefit plan	$179	$321	$309

Deferred_Acquisition_Costs_Det

Deferred Acquisition Costs (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Changes in deferred acquisition costs
Beginning balance	$24,521	$20,600	$18,637
Costs deferred	33,126	32,359	28,993
Amortization	-31,212	-28,438	-27,030
Ending balance	$26,435	$24,521	$20,600

Goodwill_VOBA_and_Other_Intang2

Goodwill, VOBA and Other Intangible Assets (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Goodwill
Goodwill	$156,817	$156,817	$156,817
Accumulated impairment loss	-139,532	-139,532	-139,532
Goodwill	$17,285	$17,285	$17,285

Goodwill_VOBA_and_Other_Intang3

Goodwill, VOBA and Other Intangible Assets (Details 2) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Changes in VOBA
Beginning balance	$11,555	$13,105	$14,833
Amortization, net of interest accrued	-1,426	-1,550	-1,728
Ending balance	$10,129	$11,555	$13,105

Goodwill_VOBA_and_Other_Intang4

Goodwill, VOBA and Other Intangible Assets (Details 3) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
VOBA and Other Intangible Assets
Intangible assets amortization	$1,788	$1,788	$1,788
VOBA
VOBA and Other Intangible Assets
2015	1,323
2016	1,227
2017	1,131
2018	961
2019	874
Thereafter	4,613
Total intangible assets, net	10,129
VOBA \| Minimum
VOBA and Other Intangible Assets
Interest rate assumed for VOBA (as a percent)	5.40%
VOBA \| Maximum
VOBA and Other Intangible Assets
Interest rate assumed for VOBA (as a percent)	7.50%
Contract based intangibles
VOBA and Other Intangible Assets
2015	1,788
2016	1,788
2017	1,788
2018	1,788
2019	1,788
Thereafter	5,820
Total intangible assets, net	$14,760	$16,548

Goodwill_VOBA_and_Other_Intang5

Goodwill, VOBA and Other Intangible Assets (Details 4) (Contract based intangibles, USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Contract based intangibles
Other Intangible Assets
Carrying Value	$38,020	$38,020
Accumulated Amortization	-23,260	-21,472
Total intangible assets, net	$14,760	$16,548

Accumulated_Other_Comprehensiv2

Accumulated Other Comprehensive Income (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Accumulated other comprehensive income
Balance at the beginning of the period	$180,101	$320,590	$217,111
Other comprehensive income before reclassifications	94,720	-149,153	99,537
Amounts reclassified from accumulated other comprehensive income	8,997	8,664	3,942
Total other comprehensive income (loss)	103,717	-140,489	103,479
Balance at the end of the period	283,818	180,101	320,590
Unrealized gains on securities
Accumulated other comprehensive income
Balance at the beginning of the period	171,346	311,354	211,368
Other comprehensive income before reclassifications	93,163	-147,640	96,013
Amounts reclassified from accumulated other comprehensive income	9,013	7,632	3,973
Total other comprehensive income (loss)	102,176	-140,008	99,986
Balance at the end of the period	273,522	171,346	311,354
OTTI
Accumulated other comprehensive income
Balance at the beginning of the period	8,755	9,236	5,743
Other comprehensive income before reclassifications	1,557	-1,513	3,524
Amounts reclassified from accumulated other comprehensive income	-16	1,032	-31
Total other comprehensive income (loss)	1,541	-481	3,493
Balance at the end of the period	$10,296	$8,755	$9,236

Accumulated_Other_Comprehensiv3

Accumulated Other Comprehensive Income (Details 2) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Amount reclassified from accumulated other comprehensive income
Net realized gains on investments, excluding other-than-temporary impairment losses	$16,365	$13,489	$10,026
Portion of net (gain) loss recognized in other comprehensive income, before taxes	-31	-104	0
Provision for income taxes	-34,999	-30,077	-41,292
Net income	69,178	62,764	89,405
Reclassified from accumulated other comprehensive income
Amount reclassified from accumulated other comprehensive income
Net income	8,997	8,664	3,942
Unrealized gains on securities \| Reclassified from accumulated other comprehensive income
Amount reclassified from accumulated other comprehensive income
Net realized gains on investments, excluding other-than-temporary impairment losses	13,866	11,741	6,113
Provision for income taxes	-4,853	-4,109	-2,140
Net income	9,013	7,632	3,973
OTTI \| Reclassified from accumulated other comprehensive income
Amount reclassified from accumulated other comprehensive income
Portion of net (gain) loss recognized in other comprehensive income, before taxes	-24	1,588	-47
Provision for income taxes	8	-556	16
Net income	($16)	$1,032	($31)

Related_Party_Transactions_Det

Related Party Transactions (Details) (Parent and its affiliates, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Parent and its affiliates
Related party transactions
Net fees paid for services provided	$78,347	$68,848	$78,866

Commitments_and_Contingencies_1

Commitments and Contingencies (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Future minimum lease payments under operating lease agreements
2015	$5,829
2016	5,628
2017	5,151
2018	4,600
2019	3,975
Thereafter	59,991
Total minimum future lease payments	85,174
Sublease rental income	10,887
Rent expense under operating lease	6,182	6,225	6,377
Sublease income	$193	$0	$0

Schedule_ISummary_of_Investmen1

Schedule I-Summary of Investments Other-Than-Investments in Related Parties (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	$3,100,500
Fair Value	3,612,636
Amount at which shown in balance sheet	3,542,696	3,491,053
Fixed maturity securities
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	2,249,891
Fair Value	2,678,688
Amount at which shown in balance sheet	2,678,688
United States Government and government agencies and authorities.
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	19,221
Fair Value	19,475
Amount at which shown in balance sheet	19,475
States, municipalities and political subdivisions
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	42,745
Fair Value	45,788
Amount at which shown in balance sheet	45,788
Foreign governments
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	19,061
Fair Value	21,824
Amount at which shown in balance sheet	21,824
Asset-backed
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	684
Fair Value	734
Amount at which shown in balance sheet	734
Commercial mortgage-backed
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	3,794
Fair Value	3,896
Amount at which shown in balance sheet	3,896
Residential mortgage-backed
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	65,090
Fair Value	72,026
Amount at which shown in balance sheet	72,026
Corporate
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	2,099,296
Fair Value	2,514,945
Amount at which shown in balance sheet	2,514,945
Equity securities
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	122,347
Fair Value	135,746
Amount at which shown in balance sheet	135,746
Common Stock
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	92
Fair Value	414
Amount at which shown in balance sheet	414
Non-redeemable preferred stocks
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	122,255
Fair Value	135,332
Amount at which shown in balance sheet	135,332
Commercial mortgage loans on real estate
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	499,814
Fair Value	569,754
Amount at which shown in balance sheet	499,814
Policy loans
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	11,663
Fair Value	11,663
Amount at which shown in balance sheet	11,663
Short-term investments
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	64,104
Fair Value	64,104
Amount at which shown in balance sheet	64,104
Collateral held/pledged under securities agreements
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	42,941
Fair Value	42,941
Amount at which shown in balance sheet	42,941
Other investments.
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	109,740
Fair Value	109,740
Amount at which shown in balance sheet	$109,740

Schedule_IIISupplementary_Insu1

Schedule III-Supplementary Insurance Information (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Schedule III-Supplementary Insurance Information
Deferred acquisition costs	$26,435	$24,521	$20,600
Future policy benefits and expenses	2,906,706	2,743,876	2,804,648
Unearned premiums	34,355	30,535	30,021
Claims and benefits payable	1,717,938	1,679,730	1,695,090
Premium revenues	1,035,467	1,001,631	1,007,986
Net investment income	180,734	182,960	198,728
Benefits claims, losses and settlement expenses	746,101	745,247	731,862
Amortization of deferred policy acquisition costs	31,212	28,438	27,030
Other operating expenses	$357,839	$349,782	$348,020

Schedule_IV_Reinsurance_Detail

Schedule IV - Reinsurance (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Life Insurance in Force
Direct amount	$74,650,477	$73,382,530	$71,453,196
Ceded to other Companies	10,021,852	10,129,336	10,860,008
Assumed from other Companies	1,010,223	954,647	981,157
Net amount	65,638,848	64,207,841	61,574,345
Percentage of amount assumed to net	1.50%	1.50%	1.60%
Premiums:
Direct amount	1,042,778	1,030,735	1,039,775
Ceded to other Companies	165,260	179,784	189,902
Assumed from other Companies	157,949	150,680	158,113
Net earned premiums	1,035,467	1,001,631	1,007,986
Percentage of amount assumed to net	15.30%	15.00%	15.70%
Benefits:
Direct policyholder benefits	1,204,257	917,800	879,038
Ceded to other Companies	625,675	334,594	304,980
Assumed from other companies	167,519	162,041	157,804
Net policyholder benefits	746,101	745,247	731,862
Percentage of amount assumed to net	22.50%	21.70%	21.60%
Life insurance
Premiums:
Direct amount	279,488	275,659	279,385
Ceded to other Companies	77,978	81,965	89,869
Assumed from other Companies	4,831	4,983	8,176
Net earned premiums	206,341	198,677	197,692
Percentage of amount assumed to net	2.30%	2.50%	4.10%
Benefits:
Direct policyholder benefits	374,582	380,798	392,126
Ceded to other Companies	229,548	237,530	253,829
Assumed from other companies	19,317	20,624	21,674
Net policyholder benefits	164,351	163,892	159,971
Percentage of amount assumed to net	11.80%	12.60%	13.50%
Accident and health insurance
Premiums:
Direct amount	763,290	755,076	760,390
Ceded to other Companies	87,282	97,819	100,033
Assumed from other Companies	153,118	145,697	149,937
Net earned premiums	829,126	802,954	810,294
Percentage of amount assumed to net	18.50%	18.10%	18.50%
Benefits:
Direct policyholder benefits	829,675	537,002	486,912
Ceded to other Companies	396,127	97,064	51,151
Assumed from other companies	148,202	141,417	136,130
Net policyholder benefits	$581,750	$581,355	$571,891
Percentage of amount assumed to net	25.50%	24.30%	23.80%

Schedule_VValuation_and_Qualif1

Schedule V-Valuation and Qualifying Accounts (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Movement in valuation and qualifying accounts
Balance at Beginning of Year	$6,531	$8,192	$10,079
Charged to Costs and Expenses	-637	-1,661	-1,829
Charged to Other Accounts	0	0	0
Deductions	-2	0	58
Balance at End of Year	5,896	6,531	8,192
Valuation allowance for mortgage loans on real estate
Movement in valuation and qualifying accounts
Balance at Beginning of Year	2,047	3,646	5,381
Charged to Costs and Expenses	-583	-1,599	-1,735
Charged to Other Accounts	0	0	0
Deductions	0	0	0
Balance at End of Year	1,464	2,047	3,646
Valuation allowance for uncollectible agents balances
Movement in valuation and qualifying accounts
Balance at Beginning of Year	4,462	4,530	4,655
Charged to Costs and Expenses	-64	-68	-67
Charged to Other Accounts	0	0	0
Deductions	-2	0	58
Balance at End of Year	4,400	4,462	4,530
Valuation allowance for uncollectible accounts
Movement in valuation and qualifying accounts
Balance at Beginning of Year	22	16	43
Charged to Costs and Expenses	10	6	-27
Charged to Other Accounts	0	0	0
Deductions	0	0	0
Balance at End of Year	$32	$22	$16