Union Security Insurance POS AM 21 Apr 16 2015 FY Prospectus update (post-effective amendment) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2015
Document and Entity Information
Entity Registrant Name	UNION SECURITY INSURANCE CO
Entity Central Index Key	823,533
Document Type	S1
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Investments:
Fixed maturity securities available for sale, at fair value (amortized cost — $2,172,677 in 2015 and $2,249,891 in 2014)	$ 2,446,921	$ 2,678,688
Equity securities available for sale, at fair value (cost — $144,407 in 2015 and $122,347 in 2014)	158,082	135,746
Commercial mortgage loans on real estate, at amortized cost	420,569	499,814
Policy loans	10,031	11,663
Short-term investments	90,497	64,104
Collateral held/pledged under securities agreements	0	42,941
Other investments	42,330	109,740
Total investments	3,168,430	3,542,696
Cash and cash equivalents	60,137	7,290
Premiums and accounts receivable, net	62,781	77,467
Reinsurance recoverables	2,225,924	2,154,208
Accrued investment income	34,818	36,194
Deferred acquisition costs	33,476	26,435
Goodwill	17,285	17,285
Value of business acquired	8,806	10,129
Other intangible assets, net	12,972	14,760
Other assets	41,996	3,965
Assets held in separate accounts	1,596,250	1,685,061
Total assets	7,262,875	7,575,490
Liabilities
Future policy benefits and expenses	2,875,419	2,906,706
Unearned premiums	34,076	34,355
Claims and benefits payable	1,719,916	1,717,938
Commissions payable	20,288	17,599
Deferred gain on disposal of businesses	58,368	67,460
Obligation under securities agreements	0	42,941
Accounts payable and other liabilities	183,544	222,501
Tax payable	4,339	1,072
Liabilities related to separate accounts	1,596,250	1,685,061
Total liabilities	$ 6,492,200	$ 6,695,633
Commitments and contingencies
Stockholder's equity
Common stock, par value $5 per share, 1,000,000 shares authorized, issued, and outstanding	$ 5,000	$ 5,000
Additional paid-in capital	515,630	515,630
Retained earnings	66,510	75,409
Accumulated other comprehensive income	183,535	283,818
Total stockholder's equity	770,675	879,857
Total liabilities and stockholder's equity	$ 7,262,875	$ 7,575,490

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Fixed maturity securities available for sale, amortized cost (in dollars)	$ 2,172,677	$ 2,249,891
Equity securities available for sale, cost (in dollars)	$ 144,407	$ 122,347
Common stock, 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 Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenues
Net earned premiums	$ 1,047,541	$ 1,035,467	$ 1,001,631
Net investment income	169,453	180,734	182,960
Net realized gains on investments, excluding other-than-temporary investment losses	17,044	16,365	13,489
Total other-than-temporary investment losses	(7,724)	(55)	(1,969)
Portion of net loss recognized in other comprehensive income, before taxes	701	31	104
Net other-than-temporary investment losses recognized in earnings	(7,023)	(24)	(1,865)
Amortization of deferred gains on disposal of businesses	9,092	(5,147)	11,216
Fees and other income	14,810	11,934	8,877
Total revenues	1,250,917	1,239,329	1,216,308
Benefits, losses and expenses
Policyholder benefits	749,584	746,101	745,247
Amortization of deferred acquisition costs and value of business acquired	34,219	32,638	29,988
Underwriting, general and administrative expenses	352,000	356,413	348,232
Total benefits, losses and expenses	1,135,803	1,135,152	1,123,467
Income before provision for income taxes	115,114	104,177	92,841
Provision for income taxes	41,013	34,999	30,077
Net income	$ 74,101	$ 69,178	$ 62,764

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Statement of Comprehensive Income [Abstract]
Net income	$ 74,101	$ 69,178	$ 62,764
Other comprehensive (loss) income:
Change in unrealized gains on securities, net of taxes of $53,461, $(55,020), and $75,389, respectively	(99,293)	102,176	(140,008)
Change in other-than-temporary impairment gains (losses) recognized in other comprehensive income, net of taxes of $533, $(830), and $259, respectively	(990)	1,541	(481)
Total other comprehensive (loss) income	(100,283)	103,717	(140,489)
Total comprehensive (loss) income	$ (26,182)	$ 172,895	$ (77,725)

Consolidated Statements of Com6

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Statement of Comprehensive Income [Abstract]
Net change in unrealized gains on securities, taxes	$ 53,461	$ (55,020)	$ 75,389
Net change in other-than-temporary impairment gains (losses) recognized in other comprehensive income, taxes	$ 533	$ (830)	$ 259

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholder's Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income
Balance at Dec. 31, 2012	$ 982,687	$ 5,000	$ 515,630	$ 141,467	$ 320,590
Equity
Dividends	(101,000)			(101,000)
Net income	62,764			62,764
Other comprehensive income (loss)	(140,489)				(140,489)
Balance at Dec. 31, 2013	803,962	5,000	515,630	103,231	180,101
Equity
Dividends	(97,000)			(97,000)
Net income	69,178			69,178
Other comprehensive income (loss)	103,717				103,717
Balance at Dec. 31, 2014	879,857	5,000	515,630	75,409	283,818
Equity
Dividends	(83,000)			(83,000)
Net income	74,101			74,101
Other comprehensive income (loss)	(100,283)				(100,283)
Balance at Dec. 31, 2015	$ 770,675	$ 5,000	$ 515,630	$ 66,510	$ 183,535

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating activities
Net income	$ 74,101	$ 69,178	$ 62,764
Adjustments to reconcile net income to net cash used in operating activities:
Change in reinsurance recoverable	(120)	(149)	3,582
Change in premiums and accounts receivable	2,981	(6,153)	(2,857)
Depreciation and amortization	4,657	4,851	5,855
Change in deferred acquisition costs and value of business acquired	(5,718)	(488)	(2,371)
Change in accrued investment income	1,339	1,298	2,167
Change in insurance policy reserves and expenses	(104,924)	(111,616)	(114,145)
Change in accounts payable and other liabilities	7,348	2,865	1,178
Change in commissions payable	2,732	1,269	360
Amortization of deferred gain on disposal of businesses	(9,092)	5,147	(11,216)
Change in income taxes	14,451	13,526	5,659
Net realized gains on investments	(10,021)	(16,341)	(11,624)
Other	(4,320)	(6,090)	(89)
Net cash used in operating activities	(26,586)	(42,703)	(60,737)
Sales of:
Fixed maturity securities available for sale	266,522	267,664	383,298
Equity securities available for sale	44,448	26,838	55,938
Other invested assets	85,780	28,780	15,557
Maturities, calls, prepayments, and scheduled redemption of:
Fixed maturity securities available for sale	109,789	156,961	124,414
Commercial mortgage loans on real estate	123,293	103,127	136,292
Purchases of:
Fixed maturity securities available for sale	(308,162)	(347,194)	(363,489)
Equity securities available for sale	(64,712)	(55,202)	(64,804)
Commercial mortgage loans on real estate	(43,665)	(40,550)	(68,571)
Other invested assets	(6,677)	(12,223)	(21,713)
Change in short-term investments	(44,634)	353	(22,977)
Change in collateral held under securities lending	42,941	(712)	305
Change in policy loans	1,632	798	341
Net cash provided by investing activities	206,555	128,640	174,591
Financing activities
Dividends paid	(83,000)	(97,000)	(101,000)
Change in obligation under securities lending	(42,941)	712	(305)
Net cash used in financing activities	(125,941)	(96,288)	(101,305)
Cash included in held for sale assets	(1,181)	0	0
Change in cash and cash equivalents	52,847	(10,351)	12,549
Cash and cash equivalents at beginning of period	7,290	17,641	5,092
Cash and cash equivalents at end of period	60,137	7,290	17,641
Supplemental information:
Income taxes paid	$ 26,570	$ 34,917	$ 29,311

Nature of Operations

Nature of Operations	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations	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. As previously announced, the Parent concluded a comprehensive review of its portfolio and decided to sharpen its focus on specialty housing and lifestyle protection products and services. As a result, the Parent sold its Assurant Employee Benefits ("AEB") segment to Sun Life Assurance Company of Canada ("Sun Life"), a subsidiary of Sun Life Financial Inc. on March 1, 2016. The AEB segment sold group disability insurance, group dental insurance, group life insurance, group vision insurance and supplemental worksite insurance. The sale of AEB will have a material impact to the results of operations and cash flows of the Company. See Note 3 for more information. Also, as part of the comprehensive review, the Parent will substantially exit its Assurant Health segment. The exit of the health insurance market will have an immaterial impact to the results of operations and cash flows of the Company.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	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, number of securities in an unrealized loss position and number of loans. 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. 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 5 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 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. As of December 31, 2015, the Company has terminated its securities lending program and there are no outstanding transactions. Prior to this date, the Company engaged in collateralized transactions in which fixed maturity securities, primarily bonds issued by the U.S. government, government agencies and authorities, and U.S. corporations, were loaned to selected broker/dealers. The collateral held under these securities lending transactions was reported at fair value and the obligation was reported at the amount of the collateral received. The difference between the collateral held and obligations under securities lending was 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 4 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 2015, the Company chose the option to first perform a qualitative assessment and we determined that it was more likely than not that the fair value was more than the carrying amount, therefore further impairment testing was not necessary. In 2014, 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 5 & 14 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 2015 and 2014 testing, future policy premiums and investment income or gross profits were deemed adequate to cover related losses or loss expenses. Other Assets Other assets mainly include prepaid items and held for sale assets. See Note 3 for further information on the held for sale 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 2015 or 2014. 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 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 2015 annual review, there were no adjustments to the estimates affecting the deferred gain in 2015. Based on the Company's 2014 annual review, the Company re-established $12,851 of the FFG deferred gain. 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 guid

Dispositions

Dispositions	12 Months Ended
	Dec. 31, 2015
Discontinued Operations and Disposal Groups [Abstract]
Dispositions	DISPOSITIONS On March 1, 2016, the Parent sold its Assurant Employee Benefits segment for cash consideration of approximately $940,000 , subject to adjustments in accordance with the terms of the sale agreement, consisting primarily of a ceding commission to Sun Life Assurance Company of Canada, a subsidiary of Sun Life Financial Inc. The sale structure includes the following: coinsurance agreements, with related trust accounts, for the insurance business; stock sale for certain legal entities; administrative agreement for certain non-insurance contracts; and asset sale of certain software and fixed assets. The transaction was subject to regulatory approvals and other customary closing conditions. As of December 31, 2015 the assets and liabilities related to the coinsurance agreements do not qualify as held for sale. The sale of the legal entities and other non-insurance assets and liabilities meets the criteria for held for sale accounting. As of December 31, 2015, the Company’s divested legal entities and other non-insurance assets and liabilities had assets of $39,872 (primarily consisting of $25,577 of investments and cash and cash equivalents and $12,768 of premiums and accounts receivable) and liabilities of $11,302 (primarily consisting of $10,063 of accounts payable and other liabilities). These assets and liabilities are classified as held for sale and are included in other assets and accounts payable and other liabilities in the Company’s Consolidated Balance Sheets, respectively.

Investments

Investments	12 Months Ended
	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Investments	INVESTMENTS The following tables show the cost or amortized cost, gross unrealized gains and losses, fair value and other-than-temporary impairment ("OTTI") of the Company's fixed maturity and equity securities as of the dates indicated: December 31, 2015 Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value OTTI in AOCI (a) Fixed maturity securities: United States Government and government agencies and authorities $ 1,859 $ 194 $ — $ 2,053 $ — States, municipalities and political subdivisions 36,850 1,890 — 38,740 — Foreign governments 14,567 2,644 — 17,211 — Asset-backed 575 37 — 612 — Commercial mortgage-backed 1,064 15 — 1,079 — Residential mortgage-backed 64,917 6,133 (100 ) 70,950 2,346 Corporate 2,052,845 283,686 (20,255 ) 2,316,276 11,972 Total fixed maturity securities $ 2,172,677 $ 294,599 $ (20,355 ) $ 2,446,921 $ 14,318 Equity securities: Common stocks $ 92 $ 361 $ — $ 453 $ — Non-redeemable preferred stocks 144,315 13,783 (469 ) 157,629 — Total equity securities $ 144,407 $ 14,144 $ (469 ) $ 158,082 $ — December 31, 2014 Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value OTTI in AOCI (a) Fixed maturity securities: United States Government and government agencies and authorities $ 19,221 $ 255 $ (1 ) $ 19,475 $ — States, municipalities and political subdivisions 42,745 3,043 — 45,788 — Foreign governments 19,061 2,763 — 21,824 — Asset-backed 684 50 — 734 — Commercial mortgage-backed 3,794 102 — 3,896 — 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 $ — $ 414 $ — Non-redeemable preferred stocks 122,255 13,350 (273 ) 135,332 — Total equity securities $ 122,347 $ 13,672 $ (273 ) $ 135,746 $ — (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. The Company's 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, 2015 and 2014. At December 31, 2015 and 2014, the securities include general obligation and revenue bonds issued by states, cities, counties, school districts and similar issuers, including $16,607 and $8,367 , 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, 2015 and 2014, revenue bonds account for 31% and 39% 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 has European investment exposure in its corporate fixed maturity and equity securities of $300,740 with a net unrealized gain of $33,752 at December 31,2015 and $343,181 with a net unrealized gain of $52,435 at December 31,2014. Approximately 27% and 26% of the corporate European exposure is held in the financial industry at December 31,2015 and 2014 respectively. The Company's largest European country exposure represented approximately 5% and 6% of the fair value of the Company's corporate securities as of December 31, 2015 and 2014, respectively. All the European investments are denominated in U.S. dollars. The Company's international investments are managed as part of the 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 $253,847 with a net unrealized gain of $9,743 at December 31, 2015 and $314,978 with a net unrealized gain of $43,072 at December 31, 2014. Approximately 95% and 96% of the energy exposure is rated as investment grade as of December 31, 2015 and 2014, respectively. The cost or amortized cost and fair value of fixed maturity securities at December 31, 2015 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 Amortized Cost Fair Value Due in one year or less $ 30,471 $ 30,727 Due after one year through five years 352,473 378,898 Due after five years through ten years 339,463 351,174 Due after ten years 1,383,714 1,613,481 Total 2,106,121 2,374,280 Asset-backed 575 612 Commercial mortgage-backed 1,064 1,079 Residential mortgage-backed 64,917 70,950 Total $ 2,172,677 $ 2,446,921 Major categories of net investment income were as follows: Years Ended December 31, 2015 2014 2013 Fixed maturity securities $ 129,980 $ 136,005 $ 143,493 Equity securities 9,139 6,932 5,984 Commercial mortgage loans on real estate 30,417 33,403 36,336 Policy loans 529 778 802 Short-term investments 39 9 22 Other investments 5,266 10,617 3,580 Cash and cash equivalents 3 4 1 Total investment income 175,373 187,748 190,218 Investment expenses (5,920 ) (7,014 ) (7,258 ) Net investment income $ 169,453 $ 180,734 $ 182,960 No material investments of the Company were non-income producing for the years ended December 31, 2015, 2014 and 2013. 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, 2015 2014 2013 Proceeds from sales $ 312,031 $ 294,502 $ 438,984 Gross realized gains 9,733 16,833 23,898 Gross realized losses 4,284 1,083 11,173 For securities sold at a loss during 2015, the average period of time these securities were trading continuously at a price below book value was approximately 5 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, 2015 2014 2013 Net realized gains (losses) related to sales and other: Fixed maturity securities $ 3,164 $ 16,820 $ 4,554 Equity securities 1,791 (328 ) 8,793 Commercial mortgage loans on real estate 390 32 1,599 Other investments 11,699 (159 ) (1,457 ) Total net realized gains related to sales and other 17,044 16,365 13,489 Net realized losses related to other-than-temporary impairments: Fixed maturity securities (2,382 ) (24 ) (1,865 ) Other investments (4,641 ) — — Total net realized losses related to other-than-temporary impairments (7,023 ) (24 ) (1,865 ) Total net realized gains $ 10,021 $ 16,341 $ 11,624 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, 2015 and 2014, the Company recorded $7,724 and $55 , respectively, of OTTI, of which $7,023 and $24 was related to credit losses and recorded as net OTTI losses recognized in earnings, with the remaining amounts of $701 and $31 , 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, 2015 2014 2013 Balance, beginning of year $ 13,467 $ 14,164 $ 26,970 Additions for credit loss impairments recognized in the current period on securities previously impaired — 24 87 Additions for credit loss impairments recognized in the current period on securities not previously impaired 763 — — Reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security (224 ) (461 ) (123 ) Reductions for credit loss impairments previously recognized on securities which matured, paid down, prepaid or were sold during the period (367 ) (260 ) (12,770 ) Balance, end of year $ 13,639 $ 13,467 $ 14,164 The Company regularly monitors its investment portfolio to ensure investments that may be other-than-temporarily impaired are timely identified, 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, 2015 and 2014 were as follows: December 31, 2015 Less than 12 months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturity securities: Residential mortgage-backed 5,820 (91 ) 522 (9 ) 6,342 (100 ) Corporate 282,972 (18,325 ) 10,838 (1,930 ) 293,810 (20,255 ) Total fixed maturity securities $ 288,792 $ (18,416 ) $ 11,360 $ (1,939 ) $ 300,152 $ (20,355 ) Equity securities: Non-redeemable preferred stocks $ 16,307 $ (330 ) $ 4,573 $ (139 ) $ 20,880 $ (469 ) December 31, 2014 Less than 12 months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturity securities: United States Government and government agencies and authorities $ 1,889 $ (1 ) $ — $ — $ 1,889 $ (1 ) Residential mortgage-backed — — 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 ) Total gross unrealized losses represent approximately 6% and 3% of the aggregate fair value of the related securities at December 31, 2015 and 2014, respectively. Approximately 90% and 77% of these gross unrealized losses have been in a continuous loss position for less than twelve months at December 31, 2015 and 2014, respectively. The total gross unrealized losses are comprised of 228 and 96 individual securities at December 31, 2015 and 2014, 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, 2015 and 2014. These conclusions were based on a detailed analysis of the underlying credit and expected cash flows of each security. As of December 31, 2015, the gross unrealized losses that have been in a continuous loss position for twelve months or more were concentrated in the Company’s corporate fixed maturity securities and in non-redeemable preferred stocks. The non-redeemable preferred stocks are perpetual preferred securities that have characteristics of both debt and equity securities. To evaluate these securities, the Company applies an impairment model similar to that used for the Company’s fixed maturity securities. As of December 31, 2015, 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, 2015, 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, 2015, by contractual maturity, is shown below: Cost or Amortized Cost Fair Value Due after one year or less $ 4,439 $ 4,429 Due after one year through five years 26,769 25,595 Due after five years through ten years 139,913 134,975 Due after ten years 142,944 128,811 Total 314,065 293,810 Residential mortgage-backed 6,442 6,342 Total $ 320,507 $ 300,152 The Company has exposure to sub-prime and related mortgages within our fixed maturity security portfolio. At December 31, 2015, approximately 8% of our residential mortgage-backed holdings had exposure to sub-prime mortgage collateral. This represented less than 1% of the total fixed income portfolio and the total unrealized gain position. Of the securities with sub-prime exposure, approximately 16% 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, 2015, approximately 39% of the outstanding principal balance of commercial mortgage loans was concentrated in the states of California, New York and Oregon. 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 $122 to $11,966 at December 31, 2015 and from $77 to $12,251 at December 31, 2014. 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, 2015 Loan-to-Value Carrying Value % of Gross Mortgage Loans Debt- Service Coverage Ratio 70% and less $ 399,321 94.7 % 1.98 71 - 80% 11,590 2.8 % 1.25 81 - 95% 5,916 1.4 % 0.92 Greater than 95% 4,816 1.1 % 3.52 Gross commercial mortgage loans on real estate 421,643 100.0 % 1.96 Less valuation allowance (1,074 ) Net commercial mortgage loans on real estate $ 420,569 December 31, 2014 Loan-to-Value Carrying Value % of Gross Mortgage Loans Debt- Service Coverage Ratio 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 on real estate 501,278 100.0 % 1.90 Less valuation allowance (1,464 ) Net commercial mortgage loans on real estate $ 499,814 All commercial mortgage loans that are individually impaired have an established mortgage loan valuation allowance for losses. An additional valuation is established for incurred, but not specifically identified impairments. Changing economic conditions affect the Company's valuation of commercial mortgage loans. Changing vacancies and rents are incorporated into the discounted cash flow analysis that the Company performs 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, the Company continues 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, the Company has established or increased a valuation allowance based upon this analysis. The commercial mortgage loan valuation allowance for losses was $1,074 and $1,464 at December 31, 2015 and 2014, respectively. In 2015 and 2014, the loan valuation allowance was decreased $390 and $583 , respectively, due to changing economic conditions and geographic concentrations. At December 31, 2015, the Company had mortgage loan commitments outstanding of approximately $1,750 . The Company is also committed to fund additional capital contributions of $18 to real estate joint ventures. The Company has short term investments and fixed maturity securities of $11,248 and $11,592 at December 31, 2015 and 2014, 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, 2015 and 2014, the CPI CAPs included in other assets on the consolidated balance sheet amounted to $398 and $692 , respectively. The loss recorded in the results of operations totaled $294 , $1,324 , and $3,094 for the years ended December 31, 2015, 2014 and 2013, respectively. Variable Interest Entities A VIE is a legal entity which does not have sufficient equity at risk to allow the entity to finance its activities without additional financial support or in which the equity investors, as a group, do not have the characteristic of a controlling financial interest. The Company’s investments in VIE’s include real estate joint ventures. These investments are generally accounted for under the equity method and included in the consolidated balance sheets in other investments. The Company’s maximum exposure to loss with respect to these investments is limited to the investment carrying amounts reported in the Company’s consolidated balance sheet in addition to any required unfunded commitments. As of December 31, 2015, the Company’s maximum exposure to loss is $2,924 in recorded carrying value and $18 in unfunded commitments. Collateralized Transactions As of December 31, 2015, the Company has terminated its securities lending program and there are no outstanding transactions. In the past, the Company lent fixed maturity securities, primarily bonds issued by the U.S. government and government agencies and authorities, and U.S. corporations, to selected broker/dealers. All such loans were negotiated on an overnight basis; term loans were not permitted. The Company received collateral, greater than or equal to 102% of the fair value of the securities lent, plus accrued interest, 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 was unrestricted. The Company reinvested the cash collateral received, generally in investments of high credit quality that are designated as available-for-sale. The Company monitored the fair value of securities loaned and the collateral received, with additional collateral obtained, as necessary. The Company was subject to the risk of loss on the re-investment of cash collateral. As of December 31, 2014, the Company's collateral held under securities lending agreements, of which its use was unrestricted, was $42,941 , and is included in the consolidated balance sheets under the collateral held/pledged under securities agreements. The Company's liability to the borrower for collateral received was $42,941 , and is included in the consolidated balance sheets under the obligation under securities agreements. The Company included the available-for-sale investments purchased with the cash collateral in its evaluation of other-than-temporary impairments. Cash proceeds that the Company received as collateral for the securities it lent and subsequent repayment of the cash are regarded by the Company as cash flows from financing activities, since the cash received was considered a borrowing. Since the Company reinvested the cash collateral generally in investments that were designated as available-for-sale, the reinvestment is presented as cash flows from investing activities.

Fair Value Disclosures

Fair Value Disclosures	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Disclosures	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 takes into account 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. The Company reviews fair value hierarchy classifications 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, 2015 and 2014. 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, 2015 Total Level 1 Level 2 Level 3 Financial Assets Fixed maturity securities: United States Government and government agencies and authorities $ 2,053 $ — $ 2,053 $ — State, municipalities and political subdivisions 38,740 — 38,740 — Foreign governments 17,211 — 17,211 — Asset-backed 612 — 612 — Commercial mortgage-backed 1,079 — 977 102 Residential mortgage-backed 70,950 — 70,950 — Corporate 2,316,276 — 2,289,652 26,624 Equity securities: Common stocks 453 453 — — Non-redeemable preferred stocks 157,629 — 156,504 1,125 Short-term investments 90,497 90,497 (b) — — Cash equivalents 54,887 54,887 (b) — — Other assets 398 — — 398 (d) Assets held in separate accounts 1,595,505 1,535,267 (a) 60,238 (c) — Total financial assets $ 4,346,290 $ 1,681,104 $ 2,636,937 $ 28,249 Financial Liabilities Liabilities related to separate accounts $ 1,595,505 $ 1,535,267 (a) $ 60,238 (c) $ — 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 $ — $ 19,475 $ — State, municipalities and political subdivisions 45,788 — 45,788 — Foreign governments 21,824 — 21,824 — Asset-backed 734 — 734 — Commercial mortgage-backed 3,896 — 3,694 202 Residential mortgage-backed 72,026 — 72,026 — Corporate 2,514,945 — 2,492,920 22,025 Equity securities: Common stocks 414 414 — — Non-redeemable preferred stocks 135,332 — 134,332 1,000 Short-term investments 64,104 61,150 (b) 2,954 (c) — Collateral held/pledged under securities agreements 33,541 30,315 (b) 3,226 (c) — Cash equivalents 1 1 (b) — — Other assets 692 — — 692 (d) Assets held in separate accounts 1,683,739 1,645,964 (a) 37,775 (c) — 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) $ — (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 2015 or 2014. However, there were transfers between Level 2 and Level 3 financial assets in 2015 and 2014, 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, 2015 and 2014: Year Ended December 31, 2015 Balance, beginning of period Total losses (realized/ unrealized) included in earnings (1) Net unrealized (losses) gains included in other comprehensive income (2) Purchases Sales Transfers in (3) Transfers out (3) Balance, end of period Fixed maturity securities: Commercial mortgage-backed $ 202 $ — $ (6 ) $ — $ (94 ) $ — $ — $ 102 Corporate 22,025 (19 ) (1,029 ) — (1,318 ) 17,112 (10,147 ) 26,624 Equity securities: Non-redeemable preferred stocks 1,000 — 125 — — — — 1,125 Other assets 692 (294 ) — — — — — 398 Total level 3 assets $ 23,919 $ (313 ) $ (910 ) $ — $ (1,412 ) $ 17,112 $ (10,147 ) $ 28,249 Year Ended December 31, 2014 Balance, beginning of period Total (losses) gains (realized/ unrealized) included in earnings (1) Net unrealized (losses) gains included in other comprehensive income (2) Purchases Sales Transfers in (3) Transfers out (3) Balance, end of period Fixed maturity securities: Commercial mortgage-backed $ 299 $ — $ (9 ) $ — $ (88 ) $ — $ — $ 202 Residential mortgage-backed 884 — — — — — (884 ) — Corporate 23,124 (117 ) 471 4,733 (1,653 ) 217 (4,750 ) 22,025 Equity securities: Non-redeemable preferred stocks 1,448 134 (134 ) — (448 ) — — 1,000 Other assets 2,016 (1,324 ) — — — — — 692 Total level 3 assets $ 27,771 $ (1,307 ) $ 328 $ 4,733 $ (2,189 ) $ 217 $ (5,634 ) $ 23,919 (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, the Company uses valuation techniques consistent with the market approach including matrix pricing and comparables. 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, the Company may use one or more valuation techniques. 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 Company generally uses the market valuation technique. For certain privately placed corporate bonds and the CPI Caps, the Company generally uses the income valuation technique. For the years ended December 31, 2015 and 2014, 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, 2015 and 2014, 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 values Level 2 securities using various observable market inputs obtained from a pricing service. The pricing service prepares estimates of fair value measurements for the Company’s 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 Company uses the following observable market inputs (“standard inputs”), listed in the approximate order of priority, 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 the Company’s 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 the Company’s pricing service using material event notices and new issue data inputs in addition to the standard inputs. Foreign governments: Foreign government securities are priced by the Company’s 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 the Company’s pricing service using 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 the Company’s pricing service using standard inputs. Non-investment grade securities within this category are priced by the Company’s pricing service using 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 the Company’s pricing service using 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, 2015 and 2014, 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. At December 31, 2015, no securities were priced by a pricing service using single broker quotes. At December 31, 2014, of the Company’s total Level 3 fixed maturity and equity securities, $12,029 were priced by a pricing service using single broker quotes due to insufficient information to provide an evaluated price. 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 $27,851 and $11,198 were priced internally using independent and non-binding broker quotes as of December 31, 2015 and 2014, 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 2015 fourth quarter annual goodwill impairment tests, a qualitative assessment was performed. Based on this assessment, it was determined that it was not necessary to perform a Step 1 quantitative goodwill impairment test for the Company and that it is more-likely-than-not that the fair value continues to exceed its net book value at year-end 2015. For its 2014 and 2013 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 14 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 2015 earnings and price to estimated 2016 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, 2015, 2014 and 2013. 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 and low income housing 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, 2015 Fair Value Carrying Value Total Level 1 Level 2 Level 3 Financial assets: Commercial mortgage loans on real estate $ 420,569 $ 443,678 $ — $ — $ 443,678 Policy loans 10,031 10,031 10,031 — — Other investments 365 365 — — 365 Total financial assets $ 430,965 $ 454,074 $ 10,031 $ — $ 444,043 Financial liabilities: Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1) $ 220,053 $ 240,124 $ — $ — $ 240,124 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 $ — $ — $ 569,754 Policy loans 11,663 11,663 11,663 — — Other investments 944 944 — — 944 Total financial assets $ 512,421 $ 582,361 $ 11,663 $ — $ 570,698 Financial liabilities: Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1) $ 227,240 $ 255,472 $ — $ — $ 255,472 Obligation under securities agreements 42,941 42,941 42,941 — — Total financial liabilities $ 270,181 $ 298,413 $ 42,941 $ — $ 255,472 (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
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	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, 2015 2014 2013 Current expense $ 29,778 $ 31,688 $ 2,693 Deferred expense 11,235 3,311 27,384 Total income tax expense $ 41,013 $ 34,999 $ 30,077 A reconciliation of the federal income tax rate to the Company's effective income tax rate follows: December 31, 2015 2014 2013 Federal income tax rate: 35.0 % 35.0 % 35.0 % Reconciling items: Dividends-received deduction (1.7 )% (2.6 )% (2.5 )% Nondeductible health insurer fee 2.3 % 1.9 % — % Change in liability for prior years' taxes 0.5 % (0.3 )% 0.2 % Other (0.5 )% (0.4 )% (0.3 )% Effective income tax rate 35.6 % 33.6 % 32.4 % A reconciliation of the beginning and ending amounts of unrecognized tax benefits for the years ended December 31, 2015, 2014, and 2013, is as follows: Years Ended December 31, 2015 2014 2013 Balance at beginning of year $ (75 ) $ (382 ) $ (776 ) Additions based on tax positions related to the current year (203 ) — (92 ) Reductions based on tax positions related to the current year 15 21 10 Additions for tax positions of prior years (499 ) (703 ) (381 ) Reductions for tax positions of prior years 52 131 857 Settlements — 858 — Balance at end of year $ (710 ) $ (75 ) $ (382 ) The total unrecognized tax benefit of $732 , $108 and $448 , for 2015, 2014 and 2013, 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, 2015 and December 31, 2014, the Company recognized $6 and $127 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 $7 and $13 of interest accrued at December 31, 2015 and 2014, respectively. No penalties have been accrued. The Company does not anticipate any significant increase or decrease of unrecognized tax benefit within the next 12 month. 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, 2015 2014 Deferred tax assets: Deferred gain on disposal of businesses $ 20,477 $ 23,672 Investments, net 39,673 45,270 Deferred acquisition costs 11,021 11,687 Compensation related 5 1,150 Employee and post-retirement benefits 4,649 3,553 Total deferred tax asset 75,825 85,332 Deferred tax liabilities: Net unrealized appreciation on securities (100,851 ) (154,852 ) Policyholder and separate account reserves (7,168 ) (4,848 ) Accrued liabilities (3,057 ) (1,938 ) Other (3,429 ) (5,147 ) Total deferred tax liability (114,505 ) (166,785 ) Net deferred income tax liability $ (38,680 ) $ (81,453 ) 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 $75,825 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, 2015, the Company had no net operating or capital loss carryforwards for U.S. federal income tax purposes.

Premiums and Accounts Receivabl

Premiums and Accounts Receivable	12 Months Ended
	Dec. 31, 2015
Insurance [Abstract]
Premiums and Accounts Receivable	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, 2015 2014 Insurance premiums receivable $ 60,286 $ 64,352 Other receivables (1) 6,805 17,547 Allowance for uncollectible amounts (4,310 ) (4,432 ) Total $ 62,781 $ 77,467 (1) Includes the reclassification of assets held for sale as described in Note 3.

Stockholder's Equity

Stockholder's Equity	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Stockholder's Equity	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, 2015 and 2014. All the outstanding shares at December 31, 2015 are owned by the Parent (see Note 1). The Company paid dividends of $83,000 , $97,000 and $101,000 during the year ended December 31, 2015, 2014 and 2013, 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 9).

Statutory Information

Statutory Information	12 Months Ended
	Dec. 31, 2015
Insurance [Abstract]
Statutory Information	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, 2015 2014 2013 Statutory net income $ 71,464 $ 67,287 $ 85,356 Statutory capital and surplus $ 428,366 $ 415,720 $ 436,457 Dividend distributions to the Parent are restricted as to the amount by state regulatory requirements. The Company declared and paid dividends of $83,000 , of which all was extraordinary during the year ended December 31, 2015. The Company declared and paid dividends of $97,000 , of which all was extraordinary during the year ended December 31, 2014. 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 $64,281 to the Parent in 2016 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, 2015, 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, 2015, the TAC of the Company subject to RBC requirements was $458,559 and the corresponding Authorized Control Level was $75,949 , resulting in an RBC Ratio of 604% .

Reinsurance

Reinsurance	12 Months Ended
	Dec. 31, 2015
Reinsurance Disclosures [Abstract]
Reinsurance	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: 2015 2014 Ceded future policyholder benefits and expenses $ 1,826,798 $ 1,797,057 Ceded unearned premium 24,587 25,389 Ceded claims and benefits payable 360,176 319,790 Ceded paid losses 14,363 11,972 Total $ 2,225,924 $ 2,154,208 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, 2015 grouped by A.M. Best rating: A. M. Best ratings of reinsurer Ceded future policyholder benefits and expense Ceded unearned premiums Ceded claims and benefits payable Ceded paid losses Total A++ or A+ $ 1,203,705 $ 24,356 $ 336,641 $ 210 $ 1,564,912 A or A– 622,753 231 16,165 1,857 641,006 B++ or B+ — — 6 — 6 Not rated 340 — 7,364 12,296 20,000 Reinsurance recoverable $ 1,826,798 $ 24,587 $ 360,176 $ 14,363 $ 2,225,924 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 $2,117,114 as of December 31, 2015. 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, 2015 2014 2013 Long Duration Short Duration Total Long Duration Short Duration Total Long Duration Short Duration Total Direct earned premiums $ 209,379 $ 843,065 $ 1,052,444 $ 202,992 $ 839,786 $ 1,042,778 $ 207,159 $ 823,576 $ 1,030,735 Premiums assumed 8,365 151,709 160,074 8,400 149,549 157,949 9,709 140,971 150,680 Premiums ceded (151,031 ) (13,946 ) (164,977 ) (151,491 ) (13,769 ) (165,260 ) (164,698 ) (15,086 ) (179,784 ) Net earned premiums $ 66,713 $ 980,828 $ 1,047,541 $ 59,901 $ 975,566 $ 1,035,467 $ 52,170 $ 949,461 $ 1,001,631 Direct policyholder benefits $ 414,480 $ 550,006 $ 964,486 $ 661,461 $ 542,796 $ 1,204,257 $ 369,169 $ 548,631 $ 917,800 Policyholder benefits assumed 18,311 147,193 165,504 21,922 145,597 167,519 23,556 138,485 162,041 Policyholder benefits ceded (373,603 ) (6,803 ) (380,406 ) (616,370 ) (9,305 ) (625,675 ) (325,982 ) (8,612 ) (334,594 ) Net policyholder benefits $ 59,188 $ 690,396 $ 749,584 $ 67,013 $ 679,088 $ 746,101 $ 66,743 $ 678,504 $ 745,247 The Company had $733,732 and $810,419 , respectively, of invested assets held in trusts or by custodians as of December 31, 2015 and 2014, 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 $562,334 and $575,625 as of December 31, 2015 and 2014, respectively. The reinsurance recoverable from John Hancock was $1,554,780 and $1,469,893 as of December 31, 2015 and 2014, 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, 2015, 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
	Dec. 31, 2015
Insurance [Abstract]
Reserves	RESERVES The following table provides reserve information of the Company's major product lines at the dates shown: December 31, 2015 December 31, 2014 Claims and Benefits Payable Claims and Benefits Payable Future Policy Benefits and Expenses Unearned Premiums Case Reserves Incurred But Not Reported Reserves Future Policy Benefits and Expenses Unearned Premiums Case Reserves Incurred But Not Reported Reserves Long Duration Contracts: Preneed funeral life insurance policies and investment-type annuity contracts $ 843,955 $ 21 $ 5,087 $ 3,317 $ 906,864 $ 42 $ 5,737 $ 3,021 Life insurance no longer offered 245,062 393 1,452 961 251,495 525 1,485 1,163 FFG, LTC and other disposed businesses 1,752,171 24,449 304,339 36,465 1,714,854 25,227 265,886 34,869 All other 34,231 398 12,641 10,749 33,493 370 13,616 9,707 Short Duration Contracts: Group term life — 2,386 159,165 29,885 — 2,780 160,789 27,730 Group disability — 1,914 1,034,503 97,688 — 1,430 1,063,982 104,953 Medical — 6 1,331 91 — 22 1,412 726 Dental — 4,141 1,557 16,123 — 3,773 2,106 16,448 Credit disability — 14 — 1,842 — 14 — 1,962 All other — 354 429 2,291 — 172 360 1,986 Total $ 2,875,419 $ 34,076 $ 1,520,504 $ 199,412 $ 2,906,706 $ 34,355 $ 1,515,373 $ 202,565 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 Term Life Group Disability 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 Less: Reinsurance ceded and other (1) (3,265 ) (37,284 ) Balance as of January 1, 2015, net of reinsurance 185,254 1,131,651 Incurred losses related to: Current year 129,161 258,077 Prior year's interest 6,993 48,989 Prior year (s) (15,558 ) (19,610 ) Total incurred losses 120,596 287,456 Paid losses related to: Current year 81,726 73,862 Prior year (s) 37,723 250,628 Total paid losses 119,449 324,490 Balance as of December 31, 2015, net of reinsurance 186,401 1,094,617 Plus: Reinsurance ceded and other (1) 2,649 37,574 Balance as of December 31, 2015 gross of reinsurance $ 189,050 $ 1,132,191 (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. 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, 2015 and 2014 are $327,475 and $344,012 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 2015 and 2014 before provisions for adverse deviation, which ranged from 0.2% to 0.5% in both 2015 and 2014. 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 2015 and 2014 with the exception of a block of pre-1980 business which had a level 8.8% discount rate in 2015 and 2014. 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 2015 and 2014. 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 2015 and 2014 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 2015 and 2014. 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 previously disposed FFG and LTC businesses 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 10 for further information.

Retirement and Other Employee B

Retirement and Other Employee Benefits	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Retirement and Other Employee Benefits	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 $4,977 , $5,591 and $8,321 for 2015, 2014 and 2013, respectively. As of January 1, 2014, the Parent's Pension and Executive Pension Plans are no longer offered to new hires. Subsequently, effective January 1, 2016, the Parent’s Pension Plan was amended and split into two separate plans (Plan No. 1 and Plan No. 2). The new Plan No. 2 will include a subset of the terminated vested population and total in-payment population as of January 1, 2016. Assets for both plans will remain in the Parent’s Pension Plan Trust, however separate accounting entities will be maintained for Plan No. 1 and Plan No. 2. Effective March 1, 2016, the Parent's Pension Plan and various non-qualified pension plans (including an Executive Pension Plan) were frozen. No additional benefits will be earned after February 29, 2016. 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 $6,096 , $6,006 and $5,781 for 2015, 2014 and 2013, 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 2015, 2014 and 2013 the Company incurred expenses related to postretirement benefits of $232 , $197 and $321 , respectively.

Deferred Acquisition Costs

Deferred Acquisition Costs	12 Months Ended
	Dec. 31, 2015
Insurance [Abstract]
Deferred Acquisition Costs	DEFERRED ACQUISITION COSTS Information about deferred acquisition costs is as follows: Years Ended December 31, 2015 2014 2013 Beginning balance $ 26,435 $ 24,521 $ 20,600 Costs deferred 39,937 33,126 32,359 Amortization (32,896 ) (31,212 ) (28,438 ) Ending balance $ 33,476 $ 26,435 $ 24,521

Goodwill, VOBA and Other Intang

Goodwill, VOBA and Other Intangible Assets	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, VOBA and Other Intangible Assets	GOODWILL, VOBA AND OTHER INTANGIBLE ASSETS Information about goodwill is as follows: Goodwill for the Years Ended December 31, 2015 2014 2013 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 2015, 2014 and 2013, 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 2015, the Company chose the option to perform a qualitative assessment under the amended intangibles - goodwill and other guidance. In 2014 and 2013, 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, 2015 2014 2013 Beginning balance $ 10,129 $ 11,555 $ 13,105 Amortization, net of interest accrued (1,323 ) (1,426 ) (1,550 ) Ending balance $ 8,806 $ 10,129 $ 11,555 As of December 31, 2015, 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, 2015 the estimated amortization of VOBA for the next five years and thereafter is as follows: Amount Year 2016 $ 1,227 2017 1,131 2018 961 2019 874 2020 791 Thereafter 3,822 Total $ 8,806 Information about other intangible assets is as follows: As of December 31, 2015 2014 Carrying Value Accumulated Amortization Net Other Intangible Assets Carrying Value Accumulated Amortization Net Other Intangible Assets Contract based intangibles $ 38,020 $ (25,048 ) $ 12,972 $ 38,020 $ (23,260 ) $ 14,760 Other intangible assets amortization was $1,788 for 2015, 2014 and 2013. 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: Amount Year 2016 $ 1,788 2017 1,788 2018 1,788 2019 1,788 2020 1,788 Thereafter 4,032 Total other intangible assets with finite lives $ 12,972

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Accumulated Other Comprehensive Income	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, 2015 Unrealized gains on securities OTTI Accumulated other comprehensive income Balance at December 31, 2014 $ 273,522 $ 10,296 $ 283,818 Other comprehensive loss before reclassifications (102,675 ) (454 ) (103,129 ) Amounts reclassified from accumulated other comprehensive income 3,382 (536 ) 2,846 Net current-period other comprehensive loss (99,293 ) (990 ) (100,283 ) Balance at December 31, 2015 $ 174,229 $ 9,306 $ 183,535 Year Ended December 31, 2014 Unrealized gains on securities OTTI Accumulated other 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 gains on securities OTTI Accumulated other 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 The following tables summarize the reclassifications out of accumulated other comprehensive income: Details about accumulated other comprehensive income components Amount reclassified from accumulated other comprehensive income Affected line item in the statement where net income is presented Years Ended December 31, 2015 2014 2013 Unrealized gains on securities $ 5,203 $ 13,866 $ 11,741 Net realized gains on investments, excluding other-than-temporary impairment losses (1,821 ) (4,853 ) (4,109 ) Provision for income taxes $ 3,382 $ 9,013 $ 7,632 Net of tax OTTI $ (824 ) $ (24 ) $ 1,588 Portion of net (gain) loss recognized in other comprehensive income, before taxes 288 8 (556 ) Provision for income taxes $ (536 ) $ (16 ) $ 1,032 Net of tax Total reclassifications for the period $ 2,846 $ 8,997 $ 8,664 Net of tax

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions	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, 2015, 2014 and 2013, were $82,041 , $78,347 and $68,848 , 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, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	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, 2015, the aggregate future minimum lease payments under these operating lease agreements that have initial or non-cancelable terms in excess of one year are: 2016 $ 5,816 2017 5,301 2018 4,736 2019 4,117 2020 3,579 Thereafter 56,448 Total minimum future lease payments (a) $ 79,997 (a) Minimum future lease payments exclude $9,959 of sublease rental income. Rent expense was $5,973 , $6,182 and $6,225 for 2015, 2014 and 2013, respectively. Sublease income was $928 in 2015. The sale of the Assurant Employee Benefits segment to Sun Life will not impact the lease the Company has with Assurant for their principal office in Kansas City, Missouri, however, the Company will receive sublease income from Sun Life for their use of the building. 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 I - Summary of Investm

Schedule I - Summary of Investments Other-Than-Investments in Related Parties	12 Months Ended
	Dec. 31, 2015
Summary of Investments, Other than Investments in Related Parties [Abstract]
Schedule I - Summary of Investments Other-Than-Investments in Related Parties	Schedule I — Summary of Investments Other-Than-Investments in Related Parties Cost or Amortized Cost Fair Value Amount at which shown in balance sheet (in thousands) Fixed maturity securities: United States Government and government agencies and authorities $ 1,859 $ 2,053 $ 2,053 States, municipalities and political subdivisions 36,850 38,740 38,740 Foreign governments 14,567 17,211 17,211 Asset-backed 575 612 612 Commercial mortgage-backed 1,064 1,079 1,079 Residential mortgage-backed 64,917 70,950 70,950 Corporate 2,052,845 2,316,276 2,316,276 Total fixed maturity securities 2,172,677 2,446,921 2,446,921 Equity securities: Common stocks 92 453 453 Non-redeemable preferred stocks 144,315 157,629 157,629 Total equity securities 144,407 158,082 158,082 Commercial mortgage loans on real estate, at amortized cost 420,569 443,678 420,569 Policy loans 10,031 10,031 10,031 Short-term investments 90,497 90,497 90,497 Other investments 42,330 42,330 42,330 Total investments $ 2,880,511 $ 3,191,539 $ 3,168,430

Schedule III - Supplementary In

Schedule III - Supplementary Insurance Information	12 Months Ended
	Dec. 31, 2015
Supplementary Insurance Information [Abstract]
Schedule III - Supplementary Insurance Information	Schedule III — Supplementary Insurance Information Deferred acquisition costs Future policy benefits and expenses Unearned premiums Claims and benefits payable Premium revenues Net investment income Benefits claims, losses and settlement expenses Amortization of deferred policy acquisition costs Other* operating expenses (in thousands) 2015 $ 33,476 $ 2,875,419 $ 34,076 $ 1,719,916 $ 1,047,541 $ 169,453 $ 749,584 $ 32,896 $ 353,323 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 * Includes amortization of value of business acquired and underwriting, general and administration expenses.

Schedule IV - Reinsurance

Schedule IV - Reinsurance	12 Months Ended
	Dec. 31, 2015
Supplemental Schedule of Reinsurance Premiums for Insurance Companies [Abstract]
Schedule IV - Reinsurance	Schedule IV — Reinsurance Direct amount Ceded to other Companies Assumed from other Companies Net amount Percentage of amount assumed to net Life Insurance in Force $ 72,829,480 $ 9,245,116 $ 1,120,101 $ 64,704,465 1.7 % Premiums: Life insurance $ 275,075 $ 71,763 $ 5,606 $ 208,918 2.7 % Accident and health insurance 777,369 93,214 154,468 838,623 18.4 % Total earned premiums $ 1,052,444 $ 164,977 $ 160,074 $ 1,047,541 15.3 % Benefits: Life insurance $ 355,074 $ 206,962 $ 17,301 $ 165,413 10.5 % Accident and health insurance 609,412 173,444 148,203 584,171 25.4 % Total policyholder benefits $ 964,486 $ 380,406 $ 165,504 $ 749,584 22.1 % Union Security Insurance Company for the year ended December 31, 2014 Schedule IV — Reinsurance Direct amount Ceded to other Companies Assumed from other Companies Net amount Percentage 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 Companies Assumed from other Companies Net amount Percentage 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 %

Schedule V - Valuation and Qual

Schedule V - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2015
Valuation and Qualifying Accounts [Abstract]
Schedule V-Valuation and Qualifying Accounts	Schedule V — Valuation and Qualifying Accounts Additions Balance at Beginning of Year Charged to Costs and Expenses Charged to Other Accounts Deductions Balance at End of Year 2015: Valuation allowance for mortgage loans on real estate $ 1,464 $ (390 ) $ — $ — $ 1,074 Valuation allowance for uncollectible agents balances 4,400 (91 ) — (1 ) 4,310 Valuation allowance for uncollectible accounts 32 (32 ) — — — Total $ 5,896 $ (513 ) $ — $ (1 ) $ 5,384 2014: Valuation allowance for mortgage loans on real estate $ 2,047 $ (583 ) $ — $ — $ 1,464 Valuation allowance for uncollectible agents balances 4,462 (64 ) — (2 ) 4,400 Valuation allowance for uncollectible accounts 22 10 — — 32 Total $ 6,531 $ (637 ) $ — $ (2 ) $ 5,896 2013: Valuation allowance for mortgage loans on real estate $ 3,646 $ (1,599 ) $ — $ — $ 2,047 Valuation allowance for uncollectible agents balances 4,530 (68 ) — — 4,462 Valuation allowance for uncollectible accounts 16 6 — — 22 Total $ 8,192 $ (1,661 ) $ — $ — $ 6,531

Summary of Significant Accoun30

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
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, number of securities in an unrealized loss position and number of loans.
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.
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 5 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 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. As of December 31, 2015, the Company has terminated its securities lending program and there are no outstanding transactions. Prior to this date, the Company engaged in collateralized transactions in which fixed maturity securities, primarily bonds issued by the U.S. government, government agencies and authorities, and U.S. corporations, were loaned to selected broker/dealers. The collateral held under these securities lending transactions was reported at fair value and the obligation was reported at the amount of the collateral received. The difference between the collateral held and obligations under securities lending was 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 4 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 2015, the Company chose the option to first perform a qualitative assessment and we determined that it was more likely than not that the fair value was more than the carrying amount, therefore further impairment testing was not necessary. In 2014, 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 5 & 14 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 2015 and 2014 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 mainly include prepaid items and held for sale assets. See Note 3 for further information on the held for sale assets.
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 2015 or 2014. 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 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.
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 years ended December 31, 2015 and 2014, the Company ratably recorded $7,222 and $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 2015. Recent Accounting Pronouncements — Not Yet Adopted In January 2016, the Financial Accounting Standards Board (“FASB”) issued amended guidance on the measurement and classification of financial instruments. This amended guidance requires that all equity investments be measured at fair value with changes in fair value recognized through net income (other than those accounted for under equity method of accounting or those that result in consolidation of the investee). The amendments also require an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the fair value option has been elected for financial liabilities. The amendments eliminate the requirement to disclose the methods and significant assumptions used to estimate the fair value for financial instruments measured at amortized cost, however public business entities will be required to use the exit price when measuring the fair value of financial instruments measured at amortized cost for disclosure purposes. In addition, the new guidance requires financial assets and financial liabilities to be presented separately in the notes to the financial statements, grouped by measurement category and form of financial asset. The amended guidance is effective in fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. Therefore, the Company is required to adopt the guidance on January 1, 2018. For the provision related to presentation of financial liabilities, early adoption is permitted for financial statements that have not been previously issued. The Company is evaluating the requirements of this amended measurement and classification of financial instruments guidance and the potential impact on the Company’s financial position and results of operations. In February 2015, the FASB issued new consolidation guidance that affects reporting entities that are required to evaluate whether they should consolidate certain legal entities. All legal entities are subject to reevaluation under the revised consolidation model. The new guidance eliminates specialized guidance for limited partnerships and similar legal entities, and removes the indefinite deferral for certain investment funds. The new guidance is effective for interim and annual periods beginning after December 15, 2015. Therefore, the Company is required to adopt the guidance on January 1, 2016. Early adoption is permitted, including adoption in an interim period. The new guidance may be applied retrospectively or through a cumulative effect adjustment to retained earnings as of the beginning of the year of adoption. The Company does not expect the adoption of this new consolidation guidance to have an impact on the Company’s financial position and results of operations. In May 2014, the 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. In August 2015, the FASB issued guidance to defer the effective date of the revenue recognition guidance. The amended guidance is effective for interim and annual periods beginning after December 15, 2017 and earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. Therefore, the Company is required to adopt the guidance on January 1, 2018. An entity can choose to apply the amended guidance using either the full retrospective approach or a modified retrospective approach. The Company is 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
	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Schedule of Cost or Amortized Cost, Gross Unrealized Gains and Losses, Fair Value and OTTI of Fixed Maturity and Equity Securities	The following tables show the cost or amortized cost, gross unrealized gains and losses, fair value and other-than-temporary impairment ("OTTI") of the Company's fixed maturity and equity securities as of the dates indicated: December 31, 2015 Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value OTTI in AOCI (a) Fixed maturity securities: United States Government and government agencies and authorities $ 1,859 $ 194 $ — $ 2,053 $ — States, municipalities and political subdivisions 36,850 1,890 — 38,740 — Foreign governments 14,567 2,644 — 17,211 — Asset-backed 575 37 — 612 — Commercial mortgage-backed 1,064 15 — 1,079 — Residential mortgage-backed 64,917 6,133 (100 ) 70,950 2,346 Corporate 2,052,845 283,686 (20,255 ) 2,316,276 11,972 Total fixed maturity securities $ 2,172,677 $ 294,599 $ (20,355 ) $ 2,446,921 $ 14,318 Equity securities: Common stocks $ 92 $ 361 $ — $ 453 $ — Non-redeemable preferred stocks 144,315 13,783 (469 ) 157,629 — Total equity securities $ 144,407 $ 14,144 $ (469 ) $ 158,082 $ — December 31, 2014 Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value OTTI in AOCI (a) Fixed maturity securities: United States Government and government agencies and authorities $ 19,221 $ 255 $ (1 ) $ 19,475 $ — States, municipalities and political subdivisions 42,745 3,043 — 45,788 — Foreign governments 19,061 2,763 — 21,824 — Asset-backed 684 50 — 734 — Commercial mortgage-backed 3,794 102 — 3,896 — 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 $ — $ 414 $ — Non-redeemable preferred stocks 122,255 13,350 (273 ) 135,332 — Total equity securities $ 122,347 $ 13,672 $ (273 ) $ 135,746 $ — (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, 2015 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 Amortized Cost Fair Value Due in one year or less $ 30,471 $ 30,727 Due after one year through five years 352,473 378,898 Due after five years through ten years 339,463 351,174 Due after ten years 1,383,714 1,613,481 Total 2,106,121 2,374,280 Asset-backed 575 612 Commercial mortgage-backed 1,064 1,079 Residential mortgage-backed 64,917 70,950 Total $ 2,172,677 $ 2,446,921
Schedule of Major Categories of Net Investment Income	Major categories of net investment income were as follows: Years Ended December 31, 2015 2014 2013 Fixed maturity securities $ 129,980 $ 136,005 $ 143,493 Equity securities 9,139 6,932 5,984 Commercial mortgage loans on real estate 30,417 33,403 36,336 Policy loans 529 778 802 Short-term investments 39 9 22 Other investments 5,266 10,617 3,580 Cash and cash equivalents 3 4 1 Total investment income 175,373 187,748 190,218 Investment expenses (5,920 ) (7,014 ) (7,258 ) Net investment income $ 169,453 $ 180,734 $ 182,960
Summary of Proceeds From Sales of Available-For-Sale Securities and the Gross Realized Gains and Gross Realized Losses	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, 2015 2014 2013 Proceeds from sales $ 312,031 $ 294,502 $ 438,984 Gross realized gains 9,733 16,833 23,898 Gross realized losses 4,284 1,083 11,173
Schedule of Net Realized Gains (Losses), Including Other-Than-Temporary Impairments	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, 2015 2014 2013 Net realized gains (losses) related to sales and other: Fixed maturity securities $ 3,164 $ 16,820 $ 4,554 Equity securities 1,791 (328 ) 8,793 Commercial mortgage loans on real estate 390 32 1,599 Other investments 11,699 (159 ) (1,457 ) Total net realized gains related to sales and other 17,044 16,365 13,489 Net realized losses related to other-than-temporary impairments: Fixed maturity securities (2,382 ) (24 ) (1,865 ) Other investments (4,641 ) — — Total net realized losses related to other-than-temporary impairments (7,023 ) (24 ) (1,865 ) Total net realized gains $ 10,021 $ 16,341 $ 11,624
Schedule of Credit Loss Impairments on Fixed Maturity Securities for Which a Portion of the OTTI Loss was Recognized in 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, 2015 2014 2013 Balance, beginning of year $ 13,467 $ 14,164 $ 26,970 Additions for credit loss impairments recognized in the current period on securities previously impaired — 24 87 Additions for credit loss impairments recognized in the current period on securities not previously impaired 763 — — Reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security (224 ) (461 ) (123 ) Reductions for credit loss impairments previously recognized on securities which matured, paid down, prepaid or were sold during the period (367 ) (260 ) (12,770 ) Balance, end of year $ 13,639 $ 13,467 $ 14,164
Schedule of Gross Unrealized Losses on Fixed Maturity Securities and Equity Securities	The investment category and duration of the Company's gross unrealized losses on fixed maturity securities and equity securities at December 31, 2015 and 2014 were as follows: December 31, 2015 Less than 12 months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturity securities: Residential mortgage-backed 5,820 (91 ) 522 (9 ) 6,342 (100 ) Corporate 282,972 (18,325 ) 10,838 (1,930 ) 293,810 (20,255 ) Total fixed maturity securities $ 288,792 $ (18,416 ) $ 11,360 $ (1,939 ) $ 300,152 $ (20,355 ) Equity securities: Non-redeemable preferred stocks $ 16,307 $ (330 ) $ 4,573 $ (139 ) $ 20,880 $ (469 ) December 31, 2014 Less than 12 months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturity securities: United States Government and government agencies and authorities $ 1,889 $ (1 ) $ — $ — $ 1,889 $ (1 ) Residential mortgage-backed — — 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 )
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, 2015, by contractual maturity, is shown below: Cost or Amortized Cost Fair Value Due after one year or less $ 4,439 $ 4,429 Due after one year through five years 26,769 25,595 Due after five years through ten years 139,913 134,975 Due after ten years 142,944 128,811 Total 314,065 293,810 Residential mortgage-backed 6,442 6,342 Total $ 320,507 $ 300,152
Summary of Loan-To-Value and Average Debt-Service Coverage Ratios	The following summarizes our loan-to-value and average debt-service coverage ratios as of the dates indicated: December 31, 2015 Loan-to-Value Carrying Value % of Gross Mortgage Loans Debt- Service Coverage Ratio 70% and less $ 399,321 94.7 % 1.98 71 - 80% 11,590 2.8 % 1.25 81 - 95% 5,916 1.4 % 0.92 Greater than 95% 4,816 1.1 % 3.52 Gross commercial mortgage loans on real estate 421,643 100.0 % 1.96 Less valuation allowance (1,074 ) Net commercial mortgage loans on real estate $ 420,569 December 31, 2014 Loan-to-Value Carrying Value % of Gross Mortgage Loans Debt- Service Coverage Ratio 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 on real estate 501,278 100.0 % 1.90 Less valuation allowance (1,464 ) Net commercial mortgage loans on real estate $ 499,814

Fair Value Disclosures (Tables)

Fair Value Disclosures (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Schedule of the Company's Fair Value Hierarchy for Recurring Basis Assets and Liabilities	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, 2015 and 2014. 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, 2015 Total Level 1 Level 2 Level 3 Financial Assets Fixed maturity securities: United States Government and government agencies and authorities $ 2,053 $ — $ 2,053 $ — State, municipalities and political subdivisions 38,740 — 38,740 — Foreign governments 17,211 — 17,211 — Asset-backed 612 — 612 — Commercial mortgage-backed 1,079 — 977 102 Residential mortgage-backed 70,950 — 70,950 — Corporate 2,316,276 — 2,289,652 26,624 Equity securities: Common stocks 453 453 — — Non-redeemable preferred stocks 157,629 — 156,504 1,125 Short-term investments 90,497 90,497 (b) — — Cash equivalents 54,887 54,887 (b) — — Other assets 398 — — 398 (d) Assets held in separate accounts 1,595,505 1,535,267 (a) 60,238 (c) — Total financial assets $ 4,346,290 $ 1,681,104 $ 2,636,937 $ 28,249 Financial Liabilities Liabilities related to separate accounts $ 1,595,505 $ 1,535,267 (a) $ 60,238 (c) $ — 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 $ — $ 19,475 $ — State, municipalities and political subdivisions 45,788 — 45,788 — Foreign governments 21,824 — 21,824 — Asset-backed 734 — 734 — Commercial mortgage-backed 3,896 — 3,694 202 Residential mortgage-backed 72,026 — 72,026 — Corporate 2,514,945 — 2,492,920 22,025 Equity securities: Common stocks 414 414 — — Non-redeemable preferred stocks 135,332 — 134,332 1,000 Short-term investments 64,104 61,150 (b) 2,954 (c) — Collateral held/pledged under securities agreements 33,541 30,315 (b) 3,226 (c) — Cash equivalents 1 1 (b) — — Other assets 692 — — 692 (d) Assets held in separate accounts 1,683,739 1,645,964 (a) 37,775 (c) — 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) $ — (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	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, 2015 and 2014: Year Ended December 31, 2015 Balance, beginning of period Total losses (realized/ unrealized) included in earnings (1) Net unrealized (losses) gains included in other comprehensive income (2) Purchases Sales Transfers in (3) Transfers out (3) Balance, end of period Fixed maturity securities: Commercial mortgage-backed $ 202 $ — $ (6 ) $ — $ (94 ) $ — $ — $ 102 Corporate 22,025 (19 ) (1,029 ) — (1,318 ) 17,112 (10,147 ) 26,624 Equity securities: Non-redeemable preferred stocks 1,000 — 125 — — — — 1,125 Other assets 692 (294 ) — — — — — 398 Total level 3 assets $ 23,919 $ (313 ) $ (910 ) $ — $ (1,412 ) $ 17,112 $ (10,147 ) $ 28,249 Year Ended December 31, 2014 Balance, beginning of period Total (losses) gains (realized/ unrealized) included in earnings (1) Net unrealized (losses) gains included in other comprehensive income (2) Purchases Sales Transfers in (3) Transfers out (3) Balance, end of period Fixed maturity securities: Commercial mortgage-backed $ 299 $ — $ (9 ) $ — $ (88 ) $ — $ — $ 202 Residential mortgage-backed 884 — — — — — (884 ) — Corporate 23,124 (117 ) 471 4,733 (1,653 ) 217 (4,750 ) 22,025 Equity securities: Non-redeemable preferred stocks 1,448 134 (134 ) — (448 ) — — 1,000 Other assets 2,016 (1,324 ) — — — — — 692 Total level 3 assets $ 27,771 $ (1,307 ) $ 328 $ 4,733 $ (2,189 ) $ 217 $ (5,634 ) $ 23,919 (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	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, 2015 Fair Value Carrying Value Total Level 1 Level 2 Level 3 Financial assets: Commercial mortgage loans on real estate $ 420,569 $ 443,678 $ — $ — $ 443,678 Policy loans 10,031 10,031 10,031 — — Other investments 365 365 — — 365 Total financial assets $ 430,965 $ 454,074 $ 10,031 $ — $ 444,043 Financial liabilities: Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1) $ 220,053 $ 240,124 $ — $ — $ 240,124 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 $ — $ — $ 569,754 Policy loans 11,663 11,663 11,663 — — Other investments 944 944 — — 944 Total financial assets $ 512,421 $ 582,361 $ 11,663 $ — $ 570,698 Financial liabilities: Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1) $ 227,240 $ 255,472 $ — $ — $ 255,472 Obligation under securities agreements 42,941 42,941 42,941 — — Total financial liabilities $ 270,181 $ 298,413 $ 42,941 $ — $ 255,472 (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
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of Company's Current and Deferred Federal Tax Expense	Information about the Company's current and deferred tax expense follows: Year Ended December 31, 2015 2014 2013 Current expense $ 29,778 $ 31,688 $ 2,693 Deferred expense 11,235 3,311 27,384 Total income tax expense $ 41,013 $ 34,999 $ 30,077
Schedule of Reconciliation of the Federal Income Tax Rate to the Company's Effective Income Tax Rate	A reconciliation of the federal income tax rate to the Company's effective income tax rate follows: December 31, 2015 2014 2013 Federal income tax rate: 35.0 % 35.0 % 35.0 % Reconciling items: Dividends-received deduction (1.7 )% (2.6 )% (2.5 )% Nondeductible health insurer fee 2.3 % 1.9 % — % Change in liability for prior years' taxes 0.5 % (0.3 )% 0.2 % Other (0.5 )% (0.4 )% (0.3 )% Effective income tax rate 35.6 % 33.6 % 32.4 %
Schedule of Reconciliation of the Beginning and Ending Amounts of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amounts of unrecognized tax benefits for the years ended December 31, 2015, 2014, and 2013, is as follows: Years Ended December 31, 2015 2014 2013 Balance at beginning of year $ (75 ) $ (382 ) $ (776 ) Additions based on tax positions related to the current year (203 ) — (92 ) Reductions based on tax positions related to the current year 15 21 10 Additions for tax positions of prior years (499 ) (703 ) (381 ) Reductions for tax positions of prior years 52 131 857 Settlements — 858 — Balance at end of year $ (710 ) $ (75 ) $ (382 )
Schedule of Significant Deferred Tax Assets and Deferred Tax Liabilities	The tax effects of temporary differences that result in significant deferred tax assets and deferred tax liabilities are as follows: December 31, 2015 2014 Deferred tax assets: Deferred gain on disposal of businesses $ 20,477 $ 23,672 Investments, net 39,673 45,270 Deferred acquisition costs 11,021 11,687 Compensation related 5 1,150 Employee and post-retirement benefits 4,649 3,553 Total deferred tax asset 75,825 85,332 Deferred tax liabilities: Net unrealized appreciation on securities (100,851 ) (154,852 ) Policyholder and separate account reserves (7,168 ) (4,848 ) Accrued liabilities (3,057 ) (1,938 ) Other (3,429 ) (5,147 ) Total deferred tax liability (114,505 ) (166,785 ) Net deferred income tax liability $ (38,680 ) $ (81,453 )

Premiums and Accounts Receiva34

Premiums and Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2015
Insurance [Abstract]
Schedule of Receivables Net of an Allowance for Uncollectible Items	Receivables are reported net of an allowance for uncollectible items. A summary of such receivables is as follows: As of December 31, 2015 2014 Insurance premiums receivable $ 60,286 $ 64,352 Other receivables (1) 6,805 17,547 Allowance for uncollectible amounts (4,310 ) (4,432 ) Total $ 62,781 $ 77,467 (1) Includes the reclassification of assets held for sale as described in Note 3.

Statutory Information (Tables)

Statutory Information (Tables)	12 Months Ended
	Dec. 31, 2015
Insurance [Abstract]
Schedule of Statutory Net Income and Capital and Surplus	The Company's statutory net income and capital and surplus are as follows: Years Ended and at December 31, 2015 2014 2013 Statutory net income $ 71,464 $ 67,287 $ 85,356 Statutory capital and surplus $ 428,366 $ 415,720 $ 436,457

Reinsurance (Tables)

Reinsurance (Tables)	12 Months Ended
	Dec. 31, 2015
Reinsurance Disclosures [Abstract]
Schedule of reinsurance recoverables	The following table provides details of the reinsurance recoverables balance as of December 31: 2015 2014 Ceded future policyholder benefits and expenses $ 1,826,798 $ 1,797,057 Ceded unearned premium 24,587 25,389 Ceded claims and benefits payable 360,176 319,790 Ceded paid losses 14,363 11,972 Total $ 2,225,924 $ 2,154,208
Schedule of reinsurance recoverable grouped by A.M. Best rating	The following table provides the reinsurance recoverable as of December 31, 2015 grouped by A.M. Best rating: A. M. Best ratings of reinsurer Ceded future policyholder benefits and expense Ceded unearned premiums Ceded claims and benefits payable Ceded paid losses Total A++ or A+ $ 1,203,705 $ 24,356 $ 336,641 $ 210 $ 1,564,912 A or A– 622,753 231 16,165 1,857 641,006 B++ or B+ — — 6 — 6 Not rated 340 — 7,364 12,296 20,000 Reinsurance recoverable $ 1,826,798 $ 24,587 $ 360,176 $ 14,363 $ 2,225,924
Schedule of effect of reinsurance on premiums earned and benefits incurred	The effect of reinsurance on premiums earned and benefits incurred was as follows: Years Ended December 31, 2015 2014 2013 Long Duration Short Duration Total Long Duration Short Duration Total Long Duration Short Duration Total Direct earned premiums $ 209,379 $ 843,065 $ 1,052,444 $ 202,992 $ 839,786 $ 1,042,778 $ 207,159 $ 823,576 $ 1,030,735 Premiums assumed 8,365 151,709 160,074 8,400 149,549 157,949 9,709 140,971 150,680 Premiums ceded (151,031 ) (13,946 ) (164,977 ) (151,491 ) (13,769 ) (165,260 ) (164,698 ) (15,086 ) (179,784 ) Net earned premiums $ 66,713 $ 980,828 $ 1,047,541 $ 59,901 $ 975,566 $ 1,035,467 $ 52,170 $ 949,461 $ 1,001,631 Direct policyholder benefits $ 414,480 $ 550,006 $ 964,486 $ 661,461 $ 542,796 $ 1,204,257 $ 369,169 $ 548,631 $ 917,800 Policyholder benefits assumed 18,311 147,193 165,504 21,922 145,597 167,519 23,556 138,485 162,041 Policyholder benefits ceded (373,603 ) (6,803 ) (380,406 ) (616,370 ) (9,305 ) (625,675 ) (325,982 ) (8,612 ) (334,594 ) Net policyholder benefits $ 59,188 $ 690,396 $ 749,584 $ 67,013 $ 679,088 $ 746,101 $ 66,743 $ 678,504 $ 745,247

Reserves (Tables)

Reserves (Tables)	12 Months Ended
	Dec. 31, 2015
Insurance [Abstract]
Schedule of Reserve Information of Major Product Lines	The following table provides reserve information of the Company's major product lines at the dates shown: December 31, 2015 December 31, 2014 Claims and Benefits Payable Claims and Benefits Payable Future Policy Benefits and Expenses Unearned Premiums Case Reserves Incurred But Not Reported Reserves Future Policy Benefits and Expenses Unearned Premiums Case Reserves Incurred But Not Reported Reserves Long Duration Contracts: Preneed funeral life insurance policies and investment-type annuity contracts $ 843,955 $ 21 $ 5,087 $ 3,317 $ 906,864 $ 42 $ 5,737 $ 3,021 Life insurance no longer offered 245,062 393 1,452 961 251,495 525 1,485 1,163 FFG, LTC and other disposed businesses 1,752,171 24,449 304,339 36,465 1,714,854 25,227 265,886 34,869 All other 34,231 398 12,641 10,749 33,493 370 13,616 9,707 Short Duration Contracts: Group term life — 2,386 159,165 29,885 — 2,780 160,789 27,730 Group disability — 1,914 1,034,503 97,688 — 1,430 1,063,982 104,953 Medical — 6 1,331 91 — 22 1,412 726 Dental — 4,141 1,557 16,123 — 3,773 2,106 16,448 Credit disability — 14 — 1,842 — 14 — 1,962 All other — 354 429 2,291 — 172 360 1,986 Total $ 2,875,419 $ 34,076 $ 1,520,504 $ 199,412 $ 2,906,706 $ 34,355 $ 1,515,373 $ 202,565
Schedule of Most Significant Claims and Benefits Payable	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 Term Life Group Disability 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 Less: Reinsurance ceded and other (1) (3,265 ) (37,284 ) Balance as of January 1, 2015, net of reinsurance 185,254 1,131,651 Incurred losses related to: Current year 129,161 258,077 Prior year's interest 6,993 48,989 Prior year (s) (15,558 ) (19,610 ) Total incurred losses 120,596 287,456 Paid losses related to: Current year 81,726 73,862 Prior year (s) 37,723 250,628 Total paid losses 119,449 324,490 Balance as of December 31, 2015, net of reinsurance 186,401 1,094,617 Plus: Reinsurance ceded and other (1) 2,649 37,574 Balance as of December 31, 2015 gross of reinsurance $ 189,050 $ 1,132,191 (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, 2015
Insurance [Abstract]
Schedule of Deferred Acquisition Costs	Information about deferred acquisition costs is as follows: Years Ended December 31, 2015 2014 2013 Beginning balance $ 26,435 $ 24,521 $ 20,600 Costs deferred 39,937 33,126 32,359 Amortization (32,896 ) (31,212 ) (28,438 ) Ending balance $ 33,476 $ 26,435 $ 24,521

Goodwill, VOBA and Other Inta39

Goodwill, VOBA and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2015
VOBA and Other Intangible Assets
Schedule of Goodwill	Information about goodwill is as follows: Goodwill for the Years Ended December 31, 2015 2014 2013 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	Information about VOBA is as follows: For the Years Ended December 31, 2015 2014 2013 Beginning balance $ 10,129 $ 11,555 $ 13,105 Amortization, net of interest accrued (1,323 ) (1,426 ) (1,550 ) Ending balance $ 8,806 $ 10,129 $ 11,555
Schedule of Estimated Amortization for the Next Five Years and Thereafter	At December 31, 2015 the estimated amortization of VOBA for the next five years and thereafter is as follows: Amount Year 2016 $ 1,227 2017 1,131 2018 961 2019 874 2020 791 Thereafter 3,822 Total $ 8,806
Contract based intangibles
VOBA and Other Intangible Assets
Schedule of Information About Intangible Assets	Information about other intangible assets is as follows: As of December 31, 2015 2014 Carrying Value Accumulated Amortization Net Other Intangible Assets Carrying Value Accumulated Amortization Net Other Intangible Assets Contract based intangibles $ 38,020 $ (25,048 ) $ 12,972 $ 38,020 $ (23,260 ) $ 14,760
Schedule of Estimated Amortization for the Next Five Years and Thereafter	The estimated amortization of other intangible assets, which mainly include customers contracts, are as follows: Amount Year 2016 $ 1,788 2017 1,788 2018 1,788 2019 1,788 2020 1,788 Thereafter 4,032 Total other intangible assets with finite lives $ 12,972

Accumulated Other Comprehensi40

Accumulated Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Schedule of Components of Accumulated Other Comprehensive Income, Net of Tax	The following tables summarize those reclassification adjustments (net of taxes): Year Ended December 31, 2015 Unrealized gains on securities OTTI Accumulated other comprehensive income Balance at December 31, 2014 $ 273,522 $ 10,296 $ 283,818 Other comprehensive loss before reclassifications (102,675 ) (454 ) (103,129 ) Amounts reclassified from accumulated other comprehensive income 3,382 (536 ) 2,846 Net current-period other comprehensive loss (99,293 ) (990 ) (100,283 ) Balance at December 31, 2015 $ 174,229 $ 9,306 $ 183,535 Year Ended December 31, 2014 Unrealized gains on securities OTTI Accumulated other 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 gains on securities OTTI Accumulated other 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
Summary of the Reclassifications Out of Accumulated Other Comprehensive Income	The following tables summarize the reclassifications out of accumulated other comprehensive income: Details about accumulated other comprehensive income components Amount reclassified from accumulated other comprehensive income Affected line item in the statement where net income is presented Years Ended December 31, 2015 2014 2013 Unrealized gains on securities $ 5,203 $ 13,866 $ 11,741 Net realized gains on investments, excluding other-than-temporary impairment losses (1,821 ) (4,853 ) (4,109 ) Provision for income taxes $ 3,382 $ 9,013 $ 7,632 Net of tax OTTI $ (824 ) $ (24 ) $ 1,588 Portion of net (gain) loss recognized in other comprehensive income, before taxes 288 8 (556 ) Provision for income taxes $ (536 ) $ (16 ) $ 1,032 Net of tax Total reclassifications for the period $ 2,846 $ 8,997 $ 8,664 Net of tax

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of Aggregate Future Minimum Lease Payments Under Operating Lease Agreements	At December 31, 2015, the aggregate future minimum lease payments under these operating lease agreements that have initial or non-cancelable terms in excess of one year are: 2016 $ 5,816 2017 5,301 2018 4,736 2019 4,117 2020 3,579 Thereafter 56,448 Total minimum future lease payments (a) $ 79,997 (a) Minimum future lease payments exclude $9,959 of sublease rental income.

Summary of Significant Accoun42

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
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	$ 0	$ 12,851,000
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 Accoun43

Summary of Significant Accounting Policies (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Mandated fees under Affordable Care Act	$ 7,222	$ 5,642

Dispositions (Details)

Dispositions (Details) - USD ($) $ in Thousands	Mar. 01, 2016	Dec. 31, 2015
Significant Acquisitions and Disposals [Line Items]
Assets attributable to disposal group		$ 39,872
Investments and cash and cash equivalents attributable to disposal group		25,577
Premiums and accounts receivable related to disposal group		12,768
Liabilities related to disposal group		11,302
Accounts payable and other liabilities related to disposal group		$ 10,063
Assurant Employee Benefits | Subsequent Event | Employee Benefits Business
Significant Acquisitions and Disposals [Line Items]
Cash consideration	$ 940,000

Investments (Details)

Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Investments
Cost or Amortized Cost	$ 2,880,511
Fair Value	3,191,539
Fixed maturity securities
Investments
Cost or Amortized Cost	2,172,677	$ 2,249,891
Gross Unrealized Gains	294,599	431,554
Gross Unrealized Losses	(20,355)	(2,757)
Fair Value	2,446,921	2,678,688
Fixed maturity securities | OTTI | Available-for-sale securities
Investments
OTTI in AOCI	14,318	15,841
Fixed maturity securities | United States Government and government agencies and authorities
Investments
Cost or Amortized Cost	1,859	19,221
Gross Unrealized Gains	194	255
Gross Unrealized Losses	0	(1)
Fair Value	2,053	19,475
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	36,850	42,745
Gross Unrealized Gains	1,890	3,043
Gross Unrealized Losses	0	0
Fair Value	38,740	45,788
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	14,567	19,061
Gross Unrealized Gains	2,644	2,763
Gross Unrealized Losses	0	0
Fair Value	17,211	21,824
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	575	684
Gross Unrealized Gains	37	50
Gross Unrealized Losses	0	0
Fair Value	612	734
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	1,064	3,794
Gross Unrealized Gains	15	102
Gross Unrealized Losses	0	0
Fair Value	1,079	3,896
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	64,917	65,090
Gross Unrealized Gains	6,133	6,948
Gross Unrealized Losses	(100)	(12)
Fair Value	70,950	72,026
Fixed maturity securities | Residential mortgage-backed | OTTI | Available-for-sale securities
Investments
OTTI in AOCI	2,346	2,386
Fixed maturity securities | Corporate
Investments
Cost or Amortized Cost	2,052,845	2,099,296
Gross Unrealized Gains	283,686	418,393
Gross Unrealized Losses	(20,255)	(2,744)
Fair Value	2,316,276	2,514,945
Fixed maturity securities | Corporate | OTTI | Available-for-sale securities
Investments
OTTI in AOCI	11,972	13,455
Equity securities
Investments
Cost or Amortized Cost	144,407	122,347
Gross Unrealized Gains	14,144	13,672
Gross Unrealized Losses	(469)	(273)
Fair Value	158,082	135,746
Equity securities | OTTI | Available-for-sale securities
Investments
OTTI in AOCI	0	0
Equity securities | Common stocks
Investments
Cost or Amortized Cost	92	92
Gross Unrealized Gains	361	322
Gross Unrealized Losses	0	0
Fair Value	453	414
Equity securities | Common stocks | OTTI | Available-for-sale securities
Investments
OTTI in AOCI	0	0
Equity securities | Non-redeemable preferred stocks
Investments
Cost or Amortized Cost	144,315	122,255
Gross Unrealized Gains	13,783	13,350
Gross Unrealized Losses	(469)	(273)
Fair Value	157,629	135,332
Equity securities | Non-redeemable preferred stocks | OTTI | Available-for-sale securities
Investments
OTTI in AOCI	$ 0	$ 0

Investments (Details 2)

Investments (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Investments
Fair Value	$ 3,191,539
Cost or Amortized Cost	2,880,511
Pre-refunded bonds
Investments
Fair Value	$ 16,607	$ 8,367
Credit concentration | Corporate fixed maturity and equity securities | Investment rated as investment grade | Energy Sector
Investments
Concentration percentage	95.00%	96.00%
Investment portfolio | Credit concentration | Corporate fixed maturity and equity securities | Energy Sector
Investments
Cost or Amortized Cost	$ 253,847	$ 314,978
Gross Unrealized Gains	9,743	43,072
Investment portfolio | Credit concentration | Corporate fixed maturity and equity securities | Europe
Investments
Cost or Amortized Cost	300,740	343,181
Gross Unrealized Gains	$ 33,752	$ 52,435
Investment portfolio | Credit concentration | Corporate fixed maturity and equity securities | Other individual European countries | Maximum
Investments
Concentration percentage	27.00%	26.00%
Investment portfolio | Credit concentration | States, municipalities and political subdivisions | Municipal revenue bonds
Investments
Concentration percentage	31.00%	39.00%
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	5.00%	6.00%

Investments (Details 3)

Investments (Details 3) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Cost or Amortized Cost
Total	$ 2,172,677	$ 2,249,891
Fair Value
Total	2,446,921	$ 2,678,688
Fixed maturity securities
Cost or Amortized Cost
Due in one year or less	30,471
Due after one year through five years	352,473
Due after five years through ten years	339,463
Due after ten years	1,383,714
Total Cost or Amortized Cost, Contractual maturity	2,106,121
Fair Value
Due in one year or less	30,727
Due after one year through five years	378,898
Due after five years through ten years	351,174
Due after ten years	1,613,481
Total Fair Value, Contractual maturity	2,374,280
Asset-backed
Cost or Amortized Cost
Cost or Amortized Cost	575
Fair Value
Fair Value	612
Commercial mortgage-backed
Cost or Amortized Cost
Cost or Amortized Cost	1,064
Fair Value
Fair Value	1,079
Residential mortgage-backed
Cost or Amortized Cost
Cost or Amortized Cost	64,917
Fair Value
Fair Value	$ 70,950

Investments (Details 4)

Investments (Details 4) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Major categories of net investment income
Total investment income	$ 175,373	$ 187,748	$ 190,218
Investment expenses	(5,920)	(7,014)	(7,258)
Net investment income	169,453	180,734	182,960
Investment non-income producing	0	0	0
Fixed maturity securities
Major categories of net investment income
Total investment income	129,980	136,005	143,493
Equity securities
Major categories of net investment income
Total investment income	9,139	6,932	5,984
Commercial mortgage loans on real estate
Major categories of net investment income
Total investment income	30,417	33,403	36,336
Policy loans
Major categories of net investment income
Total investment income	529	778	802
Short-term investments
Major categories of net investment income
Total investment income	39	9	22
Other investments
Major categories of net investment income
Total investment income	5,266	10,617	3,580
Cash and cash equivalents
Major categories of net investment income
Total investment income	$ 3	$ 4	$ 1

Investments (Details 5)

Investments (Details 5) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Available-for-sale securities, proceeds and realized gains (losses) included in earnings
Proceeds from sales	$ 312,031	$ 294,502	$ 438,984
Gross realized gains	9,733	16,833	23,898
Gross realized losses	$ 4,284	$ 1,083	$ 11,173
Other information
Average period of time for which securities were traded continuously at a price below book value for securities sold at a loss	5 months

Investments (Details 6)

Investments (Details 6) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net realized gains (losses) related to sales and other
Total net realized gains related to sales and other	$ 17,044	$ 16,365	$ 13,489
Net other-than-temporary investment losses recognized in earnings	(7,023)	(24)	(1,865)
Total net realized gains	10,021	16,341	11,624
Fixed maturity securities
Net realized gains (losses) related to sales and other
Total net realized gains related to sales and other	3,164	16,820	4,554
Net other-than-temporary investment losses recognized in earnings	(2,382)	(24)	(1,865)
Equity securities
Net realized gains (losses) related to sales and other
Total net realized gains related to sales and other	1,791	(328)	8,793
Commercial mortgage loans on real estate
Net realized gains (losses) related to sales and other
Total net realized gains related to sales and other	390	32	1,599
Other investments
Net realized gains (losses) related to sales and other
Total net realized gains related to sales and other	11,699	(159)	(1,457)
Net other-than-temporary investment losses recognized in earnings	$ (4,641)	$ 0	$ 0

Investments (Details 7)

Investments (Details 7) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Other-Than-Temporary Impairments
Other than temporary Impairments	$ 7,724	$ 55	$ 1,969
OTTI recognized in earnings	7,023	24	1,865
Portion of net loss recognized in other comprehensive income, before taxes	701	31	104
Fixed maturity securities
Other-Than-Temporary Impairments
OTTI recognized in earnings	2,382	24	1,865
Credit loss impairments on fixed maturity securities for which a portion of the OTTI loss was recognized in AOCI
Balance, beginning of year	13,467	14,164	26,970
Additions for credit loss impairments recognized in the current period on securities previously impaired	0	24	87
Additions for credit loss impairments recognized in the current period on securities not previously impaired	763	0	0
Reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security	(224)	(461)	(123)
Reductions for credit loss impairments previously recognized on securities which matured, paid down, prepaid or were sold during the period	(367)	(260)	(12,770)
Balance, end of year	$ 13,639	$ 13,467	$ 14,164

Investments (Details 8)

Investments (Details 8) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)security	Dec. 31, 2014USD ($)security
Fair value of securities in a continuous unrealized loss position
Fair value of securities in a continuous unrealized loss position, Total	$ 300,152
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	6.00%	3.00%
Percentage of gross unrealized losses in a continuous loss position for less than twelve months	90.00%	77.00%
Number of individual securities comprising total gross unrealized losses | security	228	96
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	$ 288,792	$ 100,533
Fair value of securities in a continuous unrealized loss position, 12 months or more	11,360	5,821
Fair value of securities in a continuous unrealized loss position, Total	300,152	106,354
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months	(18,416)	(2,328)
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more	(1,939)	(429)
Unrealized losses on securities in a continuous unrealized loss position, Total	(20,355)	(2,757)
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
Fair value of securities in a continuous unrealized loss position, 12 months or more		0
Fair value of securities in a continuous unrealized loss position, Total		1,889
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)
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more		0
Unrealized losses on securities in a continuous unrealized loss position, Total		(1)
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	5,820	0
Fair value of securities in a continuous unrealized loss position, 12 months or more	522	526
Fair value of securities in a continuous unrealized loss position, Total	6,342	526
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months	(91)	0
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more	(9)	(12)
Unrealized losses on securities in a continuous unrealized loss position, Total	(100)	(12)
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	282,972	98,644
Fair value of securities in a continuous unrealized loss position, 12 months or more	10,838	5,295
Fair value of securities in a continuous unrealized loss position, Total	293,810	103,939
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months	(18,325)	(2,327)
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more	(1,930)	(417)
Unrealized losses on securities in a continuous unrealized loss position, Total	(20,255)	(2,744)
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	16,307	1,417
Fair value of securities in a continuous unrealized loss position, 12 months or more	4,573	4,454
Fair value of securities in a continuous unrealized loss position, Total	20,880	5,871
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months	(330)	(14)
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more	(139)	(259)
Unrealized losses on securities in a continuous unrealized loss position, Total	$ (469)	$ (273)

Investments (Details 9)

Investments (Details 9) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)
Cost or Amortized Cost
Total	$ 320,507
Fair Value
Fair value of securities in a continuous unrealized loss position, Total	300,152
Fixed maturity securities
Cost or Amortized Cost
Due after one year or less	4,439
Due after one year through five years	26,769
Due after five years through ten years	139,913
Due after ten years	142,944
Total	314,065
Fair Value
Due after one year or less	4,429
Due after one year through five years	25,595
Due after five years through ten years	134,975
Due after ten years	128,811
Total Fair Value, Contractual maturity	293,810
Residential mortgage-backed
Cost or Amortized Cost
Cost or Amortized Cost	6,442
Fair Value
Fair Value	$ 6,342
Other information
Percentage of securities with sub-prime exposure	8.00%
Residential mortgage-backed | Subprime mortgage collateral | Investment rated as investment grade | Credit concentration
Other information
Concentration percentage	16.00%
Residential mortgage-backed | Subprime mortgage collateral | Fixed income portfolio | Credit concentration
Other information
Concentration percentage	1.00%

Investments (Details 10)

Investments (Details 10) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Commercial mortgage loans
Net commercial mortgage loans	$ 420,569	$ 499,814
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	$ 421,643	$ 501,278
Less valuation allowance	(1,074)	(1,464)
Net commercial mortgage loans	$ 420,569	$ 499,814
% of Gross Mortgage Loans (as a percent)	100.00%	100.00%
Debt-Service Coverage Ratio	1.96	1.90
Commercial mortgage loans | Minimum
Commercial mortgage loans
Commercial mortgage loans	$ 122	$ 77
Commercial mortgage loans | Maximum
Commercial mortgage loans
Commercial mortgage loans	11,966	12,251
Commercial mortgage loans | 70% and less
Commercial mortgage loans
Commercial mortgage loans	$ 399,321	$ 447,941
% of Gross Mortgage Loans (as a percent)	94.70%	89.40%
Debt-Service Coverage Ratio	1.98	1.99
Commercial mortgage loans | 71 - 80%
Commercial mortgage loans
Commercial mortgage loans	$ 11,590	$ 40,651
% of Gross Mortgage Loans (as a percent)	2.80%	8.10%
Debt-Service Coverage Ratio	1.25	1.28
Commercial mortgage loans | 81 - 95%
Commercial mortgage loans
Commercial mortgage loans	$ 5,916	$ 6,155
% of Gross Mortgage Loans (as a percent)	1.40%	1.20%
Debt-Service Coverage Ratio	0.92	0.99
Commercial mortgage loans | Greater than 95%
Commercial mortgage loans
Commercial mortgage loans	$ 4,816	$ 6,531
% of Gross Mortgage Loans (as a percent)	1.10%	1.30%
Debt-Service Coverage Ratio	3.52	0.43
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
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Investments
Maximum exposure to loss related to VIE's	$ 2,924,000
Unfunded commitments	$ 18,000
Minimum percentage of securities received as collateral	102.00%
Collateral held under securities lending	$ 0	$ 42,941,000
Liability to the borrower for collateral	0	42,941,000
CPI CAPs
Investments
Derivative assets included in other assets	398,000	692,000
Loss on derivatives included in earnings	294,000	1,324,000	$ 3,094,000
Fixed maturity securities
Investments
Fixed maturity securities on deposit with various governmental authorities	11,248,000	11,592,000
Investment purchases commitments
Investments
Commercial mortgage loans	1,750,000
Real estate joint ventures	18,000
Commercial mortgage loans
Investments
Decrease in loan valuation allowance	390,000	583,000
Commercial mortgage loans	$ 421,643,000	$ 501,278,000

Fair Value Disclosures (Details

Fair Value Disclosures (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Financial Assets
Transfers from level 1 to level 2 financial assets	$ 0	$ 0
Level 1
Financial Liabilities
Liabilities related to separate accounts		42,941,000
Level 2
Financial Liabilities
Liabilities related to separate accounts		0
Level 3
Financial Liabilities
Liabilities related to separate accounts		255,472,000
Recurring basis | Level 1
Financial Assets
Total financial assets	1,681,104,000	1,737,844,000
Financial Liabilities
Liabilities related to separate accounts	1,535,267,000	1,645,964,000
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	453,000	414,000
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	90,497,000	61,150,000
Recurring basis | Level 1 | Collateral held/pledged under securities agreements
Financial Assets
Total financial assets		30,315,000
Recurring basis | Level 1 | Cash equivalents
Financial Assets
Total financial assets	54,887,000	1,000
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	1,535,267,000	1,645,964,000
Recurring basis | Level 2
Financial Assets
Total financial assets	2,636,937,000	2,834,748,000
Financial Liabilities
Liabilities related to separate accounts	60,238,000	37,775,000
Recurring basis | Level 2 | Fixed maturity securities | United States Government and government agencies and authorities
Financial Assets
Total financial assets	2,053,000	19,475,000
Recurring basis | Level 2 | Fixed maturity securities | States, municipalities and political subdivisions
Financial Assets
Total financial assets	38,740,000	45,788,000
Recurring basis | Level 2 | Fixed maturity securities | Foreign governments
Financial Assets
Total financial assets	17,211,000	21,824,000
Recurring basis | Level 2 | Fixed maturity securities | Asset-backed
Financial Assets
Total financial assets	612,000	734,000
Recurring basis | Level 2 | Fixed maturity securities | Commercial mortgage-backed
Financial Assets
Total financial assets	977,000	3,694,000
Recurring basis | Level 2 | Fixed maturity securities | Residential mortgage-backed
Financial Assets
Total financial assets	70,950,000	72,026,000
Recurring basis | Level 2 | Fixed maturity securities | Corporate
Financial Assets
Total financial assets	2,289,652,000	2,492,920,000
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	156,504,000	134,332,000
Recurring basis | Level 2 | Short-term investments
Financial Assets
Total financial assets	0	2,954,000
Recurring basis | Level 2 | Collateral held/pledged under securities agreements
Financial Assets
Total financial assets		3,226,000
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	60,238,000	37,775,000
Recurring basis | Level 3
Financial Assets
Total financial assets	28,249,000	23,919,000
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	102,000	202,000
Recurring basis | Level 3 | Fixed maturity securities | Residential mortgage-backed
Financial Assets
Total financial assets	0	0
Recurring basis | Level 3 | Fixed maturity securities | Corporate
Financial Assets
Total financial assets	26,624,000	22,025,000
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	1,125,000	1,000,000
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
Recurring basis | Level 3 | Cash equivalents
Financial Assets
Total financial assets	0	0
Recurring basis | Level 3 | Other assets
Financial Assets
Total financial assets	398,000	692,000
Recurring basis | Level 3 | Assets held in separate accounts
Financial Assets
Total financial assets	0	0
Total
Financial Liabilities
Liabilities related to separate accounts		298,413,000
Total | Recurring basis
Financial Assets
Total financial assets	4,346,290,000	4,596,511,000
Financial Liabilities
Liabilities related to separate accounts	1,595,505,000	1,683,739,000
Total | Recurring basis | Fixed maturity securities | United States Government and government agencies and authorities
Financial Assets
Total financial assets	2,053,000	19,475,000
Total | Recurring basis | Fixed maturity securities | States, municipalities and political subdivisions
Financial Assets
Total financial assets	38,740,000	45,788,000
Total | Recurring basis | Fixed maturity securities | Foreign governments
Financial Assets
Total financial assets	17,211,000	21,824,000
Total | Recurring basis | Fixed maturity securities | Asset-backed
Financial Assets
Total financial assets	612,000	734,000
Total | Recurring basis | Fixed maturity securities | Commercial mortgage-backed
Financial Assets
Total financial assets	1,079,000	3,896,000
Total | Recurring basis | Fixed maturity securities | Residential mortgage-backed
Financial Assets
Total financial assets	70,950,000	72,026,000
Total | Recurring basis | Fixed maturity securities | Corporate
Financial Assets
Total financial assets	2,316,276,000	2,514,945,000
Total | Recurring basis | Equity securities | Common Stock
Financial Assets
Total financial assets	453,000	414,000
Total | Recurring basis | Equity securities | Non-redeemable preferred stocks
Financial Assets
Total financial assets	157,629,000	135,332,000
Total | Recurring basis | Short-term investments
Financial Assets
Total financial assets	90,497,000	64,104,000
Total | Recurring basis | Collateral held/pledged under securities agreements
Financial Assets
Total financial assets		33,541,000
Total | Recurring basis | Cash equivalents
Financial Assets
Total financial assets	54,887,000	1,000
Total | Recurring basis | Other assets
Financial Assets
Total financial assets	398,000	692,000
Total | Recurring basis | Assets held in separate accounts
Financial Assets
Total financial assets	$ 1,595,505,000	$ 1,683,739,000

Fair Value Disclosures (Detai57

Fair Value Disclosures (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value
Balance, beginning of period	$ 23,919	$ 27,771
Total (losses) gains (realized/unrealized) included in earnings	(313)	(1,307)
Net unrealized gains (losses) included in other comprehensive income	(910)	328
Purchases	0	4,733
Sales	(1,412)	(2,189)
Transfers in	17,112	217
Transfers out	(10,147)	(5,634)
Balance, end of period	28,249	23,919
Commercial mortgage-backed
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value
Balance, beginning of period	202	299
Total (losses) gains (realized/unrealized) included in earnings	0	0
Net unrealized gains (losses) included in other comprehensive income	(6)	(9)
Purchases	0	0
Sales	(94)	(88)
Transfers in	0	0
Transfers out	0	0
Balance, end of period	102	202
Residential mortgage-backed
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value
Balance, beginning of period	0	884
Total (losses) gains (realized/unrealized) included in earnings		0
Net unrealized gains (losses) included in other comprehensive income		0
Purchases		0
Sales		0
Transfers in		0
Transfers out		(884)
Balance, end of period		0
Corporate
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value
Balance, beginning of period	22,025	23,124
Total (losses) gains (realized/unrealized) included in earnings	(19)	(117)
Net unrealized gains (losses) included in other comprehensive income	(1,029)	471
Purchases	0	4,733
Sales	(1,318)	(1,653)
Transfers in	17,112	217
Transfers out	(10,147)	(4,750)
Balance, end of period	26,624	22,025
Non-redeemable preferred stocks
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value
Balance, beginning of period	1,000	1,448
Total (losses) gains (realized/unrealized) included in earnings	0	134
Net unrealized gains (losses) included in other comprehensive income	125	(134)
Purchases	0	0
Sales	0	(448)
Transfers in	0	0
Transfers out	0	0
Balance, end of period	1,125	1,000
Other assets
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value
Balance, beginning of period	692	2,016
Total (losses) gains (realized/unrealized) included in earnings	(294)	(1,324)
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	$ 398	$ 692

Fair Value Disclosures (Detai58

Fair Value Disclosures (Details 3) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Fair value disclosure
Cost	$ 3,191,539,000
Other intangible assets	12,972,000	$ 14,760,000
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		12,029,000
Independent and non-binding broker quotes | Level 3
Fair value disclosure
Cost	$ 27,851,000	$ 11,198,000

Fair Value Disclosures (Detai59

Fair Value Disclosures (Details 4) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Financial Assets
Commercial mortgage loans on real estate	$ 420,569	$ 499,814
Policy loans	10,031	11,663
Financial Liabilities
Obligation under securities agreements	0	42,941
Level 1
Financial Assets
Commercial mortgage loans on real estate	0	0
Policy loans	10,031	11,663
Other investments	0	0
Total financial assets	10,031	11,663
Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal)	0	0
Obligation under securities agreements		42,941
Total financial liabilities		42,941
Level 2
Financial Assets
Commercial mortgage loans on real estate	0	0
Policy loans	0	0
Other investments	0	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 agreements		0
Total financial liabilities		0
Level 3
Financial Assets
Commercial mortgage loans on real estate	443,678	569,754
Policy loans	0	0
Other investments	365	944
Total financial assets	444,043	570,698
Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal)	240,124	255,472
Obligation under securities agreements		0
Total financial liabilities		255,472
Carrying Value
Financial Assets
Commercial mortgage loans on real estate	420,569	499,814
Policy loans	10,031	11,663
Other investments	365	944
Total financial assets	430,965	512,421
Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal)	220,053	227,240
Obligation under securities agreements		42,941
Total financial liabilities		270,181
Total
Financial Assets
Commercial mortgage loans on real estate	443,678	569,754
Policy loans	10,031	11,663
Other investments	365	944
Total financial assets	454,074	582,361
Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal)	$ 240,124	255,472
Obligation under securities agreements		42,941
Total financial liabilities		$ 298,413

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Company's current and deferred federal tax expense (benefit)
Current expense	$ 29,778	$ 31,688	$ 2,693
Deferred expense	11,235	3,311	27,384
Total income tax expense	$ 41,013	$ 34,999	$ 30,077
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)	(1.70%)	(2.60%)	(2.50%)
Nondeductible health insurer fee (as a percent)	2.30%	1.90%	0.00%
Change in liability for prior years' taxes (as a percent)	0.50%	(0.30%)	0.20%
Other (as a percent)	(0.50%)	(0.40%)	(0.30%)
Effective income tax rate (as a percent)	35.60%	33.60%	32.40%

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reconciliation of the beginning and ending amounts of unrecognized tax benefits
Balance at beginning of year	$ (75,000)	$ (382,000)	$ (776,000)
Additions based on tax positions related to the current year	(203,000)	0	(92,000)
Reductions based on tax positions related to the current year	15,000	21,000	10,000
Additions for tax positions of prior years	(499,000)	(703,000)	(381,000)
Reductions for tax positions of prior years	52,000	131,000	857,000
Settlements	0	858,000	0
Balance at end of year	(710,000)	(75,000)	(382,000)
Total unrecognized tax benefit that would impact the Company's consolidated effective tax rate if recognized	732,000	108,000	448,000
Interest expense (income) related to income tax matters	6,000	127,000	$ (21,000)
Interest accrued related to income tax matters	7,000	$ 13,000
Penalties accrued related to income tax matters	$ 0

Income Taxes (Details 3)

Income Taxes (Details 3) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets:
Deferred gain on disposal of businesses	$ 20,477,000	$ 23,672,000
Investments, net	39,673,000	45,270,000
Deferred acquisition costs	11,021,000	11,687,000
Compensation related	5,000	1,150,000
Employee and post-retirement benefits	4,649,000	3,553,000
Total deferred tax asset	75,825,000	85,332,000
Deferred tax liabilities:
Net unrealized appreciation on securities	(100,851,000)	(154,852,000)
Policyholder and separate account reserves	(7,168,000)	(4,848,000)
Accrued liabilities	(3,057,000)	(1,938,000)
Other	(3,429,000)	(5,147,000)
Total deferred tax liability	(114,505,000)	(166,785,000)
Net deferred income tax liability	(38,680,000)	$ (81,453,000)
Cumulative valuation allowance against deferred tax assets	0
Net operating or capital loss carryforwards	$ 0

Premiums and Accounts Receiva63

Premiums and Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Premiums and Accounts Receivable
Insurance premiums receivable	$ 60,286	$ 64,352
Other receivables	6,805	17,547
Allowance for uncollectible amounts	(4,310)	(4,432)
Total	$ 62,781	$ 77,467

Stockholder's Equity (Details)

Stockholder's Equity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Equity [Abstract]
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	$ 83,000	$ 97,000	$ 101,000

Statutory Information (Details)

Statutory Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2016
Statutory Information
Dividends paid	$ 83,000	$ 97,000	$ 101,000
Kansas Department of Commerce
Statutory Information
Statutory net income	71,464	67,287	85,356
Statutory capital and surplus	428,366	415,720	$ 436,457
Dividends paid	$ 83,000	$ 97,000
Minimum dividend as percentage of insurers' surplus to be considered as extraordinary dividend	10.00%
TAC of the Company subject to RBC Requirements	$ 458,559
Corresponding authorized control	$ 75,949
RBC ratio	604.00%
Kansas Department of Commerce | Forecast
Statutory Information
Maximum dividend to parent under state regulatory requirements without permission from Kansas regulators				$ 64,281
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) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)reinsurer	Dec. 31, 2014USD ($)
Reinsurance recoverables
Ceded future policyholder benefits and expenses	$ 1,826,798	$ 1,797,057
Ceded unearned premium	24,587	25,389
Ceded claims and benefits payable	360,176	319,790
Ceded paid losses	14,363	11,972
Total	2,225,924	$ 2,154,208
The Hartford and John Hancock
Reinsurance recoverables
Total	$ 2,117,114
Number of reinsurers with the largest reinsurance recoverable balances | reinsurer	2
A. M. Best ratings of reinsurer, A++ or A+
Reinsurance recoverables
Ceded future policyholder benefits and expenses	$ 1,203,705
Ceded unearned premium	24,356
Ceded claims and benefits payable	336,641
Ceded paid losses	210
Total	1,564,912
A. M. Best ratings of reinsurer, A or A-
Reinsurance recoverables
Ceded future policyholder benefits and expenses	622,753
Ceded unearned premium	231
Ceded claims and benefits payable	16,165
Ceded paid losses	1,857
Total	641,006
A. M. Best ratings of reinsurer, B++ or B+
Reinsurance recoverables
Ceded future policyholder benefits and expenses	0
Ceded unearned premium	0
Ceded claims and benefits payable	6
Ceded paid losses	0
Total	6
Not rated
Reinsurance recoverables
Ceded future policyholder benefits and expenses	340
Ceded unearned premium	0
Ceded claims and benefits payable	7,364
Ceded paid losses	12,296
Total	$ 20,000

Reinsurance (Details 2)

Reinsurance (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Life Insurance in Force
Direct earned premiums	$ 1,052,444	$ 1,042,778	$ 1,030,735
Premiums assumed	160,074	157,949	150,680
Premiums ceded	(164,977)	(165,260)	(179,784)
Net earned premiums	1,047,541	1,035,467	1,001,631
Direct policyholder benefits	964,486	1,204,257	917,800
Policyholder benefits assumed	165,504	167,519	162,041
Policyholder benefits ceded	(380,406)	(625,675)	(334,594)
Net policyholder benefits	749,584	746,101	745,247
Reinsurance invested assets
Life Insurance in Force
Invested assets held in trusts	733,732	810,419
Long Duration Contracts:
Life Insurance in Force
Direct earned premiums	209,379	202,992	207,159
Premiums assumed	8,365	8,400	9,709
Premiums ceded	(151,031)	(151,491)	(164,698)
Net earned premiums	66,713	59,901	52,170
Direct policyholder benefits	414,480	661,461	369,169
Policyholder benefits assumed	18,311	21,922	23,556
Policyholder benefits ceded	(373,603)	(616,370)	(325,982)
Net policyholder benefits	59,188	67,013	66,743
Short Duration Contracts
Life Insurance in Force
Direct earned premiums	843,065	839,786	823,576
Premiums assumed	151,709	149,549	140,971
Premiums ceded	(13,946)	(13,769)	(15,086)
Net earned premiums	980,828	975,566	949,461
Direct policyholder benefits	550,006	542,796	548,631
Policyholder benefits assumed	147,193	145,597	138,485
Policyholder benefits ceded	(6,803)	(9,305)	(8,612)
Net policyholder benefits	$ 690,396	$ 679,088	$ 678,504

Reinsurance (Details 3)

Reinsurance (Details 3) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)reinsurer	Dec. 31, 2005	Dec. 31, 2014USD ($)
Reinsurance recoverables
Reinsurance recoverables	$ 2,225,924		$ 2,154,208
Forethought Life Insurance Company
Reinsurance recoverables
Period of time entity obligated to discontinue writing new preneed insurance policies		10 years
FFG division | The Hartford | Minimum
Reinsurance recoverables
Number of reinsurer insolvency for making company responsible for administering reinsurance business | reinsurer	1
John Hancock | LTC Operations | John Hancock
Reinsurance recoverables
Reinsurance recoverables	$ 1,554,780		1,469,893
The Hartford | FFG division | The Hartford
Reinsurance recoverables
Reinsurance recoverables	$ 562,334		$ 575,625

Reserves (Details)

Reserves (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Claims and Benefits Payable
Future Policy Benefits and Expenses	$ 2,875,419	$ 2,906,706
Unearned Premiums	34,076	34,355
Case Reserves	1,520,504	1,515,373
Incurred But Not Reported Reserves	199,412	202,565
Short Duration Contracts | Group term life
Claims and Benefits Payable
Future Policy Benefits and Expenses	0	0
Unearned Premiums	2,386	2,780
Case Reserves	159,165	160,789
Incurred But Not Reported Reserves	29,885	27,730
Short Duration Contracts | Group disability
Claims and Benefits Payable
Future Policy Benefits and Expenses	0	0
Unearned Premiums	1,914	1,430
Case Reserves	1,034,503	1,063,982
Incurred But Not Reported Reserves	97,688	104,953
Short Duration Contracts | Medical
Claims and Benefits Payable
Future Policy Benefits and Expenses	0	0
Unearned Premiums	6	22
Case Reserves	1,331	1,412
Incurred But Not Reported Reserves	91	726
Short Duration Contracts | Dental
Claims and Benefits Payable
Future Policy Benefits and Expenses	0	0
Unearned Premiums	4,141	3,773
Case Reserves	1,557	2,106
Incurred But Not Reported Reserves	16,123	16,448
Short Duration Contracts | Credit disability
Claims and Benefits Payable
Future Policy Benefits and Expenses	0	0
Unearned Premiums	14	14
Case Reserves	0	0
Incurred But Not Reported Reserves	1,842	1,962
Short Duration Contracts | All other
Claims and Benefits Payable
Future Policy Benefits and Expenses	0	0
Unearned Premiums	354	172
Case Reserves	429	360
Incurred But Not Reported Reserves	2,291	1,986
Long Duration Contracts: | Preneed funeral life insurance policies and investment-type annuity contracts
Claims and Benefits Payable
Future Policy Benefits and Expenses	843,955	906,864
Unearned Premiums	21	42
Case Reserves	5,087	5,737
Incurred But Not Reported Reserves	3,317	3,021
Long Duration Contracts: | Life insurance no longer offered
Claims and Benefits Payable
Future Policy Benefits and Expenses	245,062	251,495
Unearned Premiums	393	525
Case Reserves	1,452	1,485
Incurred But Not Reported Reserves	961	1,163
Long Duration Contracts: | FFG, LTC and other disposed businesses
Claims and Benefits Payable
Future Policy Benefits and Expenses	1,752,171	1,714,854
Unearned Premiums	24,449	25,227
Case Reserves	304,339	265,886
Incurred But Not Reported Reserves	36,465	34,869
Long Duration Contracts: | All other
Claims and Benefits Payable
Future Policy Benefits and Expenses	34,231	33,493
Unearned Premiums	398	370
Case Reserves	12,641	13,616
Incurred But Not Reported Reserves	$ 10,749	$ 9,707

Reserves (Details 2)

Reserves (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Liability for Unpaid Claims and Claims Adjustment Expense [Roll Forward]
Balance at the beginning of the period, gross of reinsurance	$ 1,717,938
Paid losses related to:
Balance at the end of the period, gross of reinsurance	1,719,916	$ 1,717,938
Group term life
Liability for Unpaid Claims and Claims Adjustment Expense [Roll Forward]
Balance at the beginning of the period, gross of reinsurance	188,519	189,522	$ 192,607
Reinsurance ceded and other	(2,649)	(3,265)	(2,296)	$ (2,612)
Balance at the beginning of the period, net of reinsurance	185,254	187,226	189,995
Incurred losses related to:
Current year	129,161	119,725	116,735
Prior year's interest	6,993	7,187	7,388
Prior year (s)	(15,558)	(14,875)	(12,207)
Total incurred losses	120,596	112,037	111,916
Paid losses related to:
Current year	81,726	74,687	72,794
Prior year (s)	37,723	39,322	41,891
Total paid losses	119,449	114,009	114,685
Balance at the end of the period, net of reinsurance	186,401	185,254	187,226
Balance at the end of the period, gross of reinsurance	189,050	188,519	189,522
Group disability
Liability for Unpaid Claims and Claims Adjustment Expense [Roll Forward]
Balance at the beginning of the period, gross of reinsurance	1,168,935	1,198,416	1,229,425
Reinsurance ceded and other	(37,574)	(37,284)	(34,642)	$ (33,494)
Balance at the beginning of the period, net of reinsurance	1,131,651	1,163,774	1,195,931
Incurred losses related to:
Current year	258,077	278,082	275,567
Prior year's interest	48,989	50,610	53,255
Prior year (s)	(19,610)	(34,238)	(29,995)
Total incurred losses	287,456	294,454	298,827
Paid losses related to:
Current year	73,862	78,411	68,769
Prior year (s)	250,628	248,166	262,215
Total paid losses	324,490	326,577	330,984
Balance at the end of the period, net of reinsurance	1,094,617	1,131,651	1,163,774
Balance at the end of the period, gross of reinsurance	$ 1,132,191	$ 1,168,935	$ 1,198,416

Reserves (Details 3)

Reserves (Details 3) - USD ($) $ in Thousands	12 Months Ended		36 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2007	Dec. 31, 2013	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%	4.25%
Group disability
Short Duration Contracts
Short duration contracts, discount rate (as a percent)							5.25%
Short duration contracts, discount	$ 327,475	$ 344,012
Group disability | Maximum
Short Duration Contracts
Short duration contracts, discount rate (as a percent)	4.75%	4.75%		4.75%	4.75%	4.75%
Preneed life insurance
Long Duration Contracts
Future policy benefit increases tied to inflation (as a percent)	3.00%	3.00%	2.30%
Preneed life insurance | Minimum
Long Duration Contracts
Interest rate assumption	4.70%	4.70%
Percentage of adverse deviation in interest and discount rate for preneed life insurance	0.20%	0.20%
Future policy benefit increases, high end of range (as a percent)	1.00%	1.00%
Preneed life insurance | Maximum
Long Duration Contracts
Interest rate assumption	7.30%	7.30%
Percentage of adverse deviation in interest and discount rate for preneed life insurance	0.50%	0.50%
Future policy benefit increases, high end of range (as a percent)	7.00%	7.00%
Preneed annuities
Long Duration Contracts
Interest rate assumption	0.00%	0.00%
Period of grading of interest and discount rates	7 years	7 years
Preneed annuities | Minimum
Long Duration Contracts
Interest rate assumption	1.00%	1.00%
Withdrawal charges assumption, high end of range	0.00%	0.00%
Preneed annuities | Maximum
Long Duration Contracts
Interest rate assumption	5.50%	5.50%
Withdrawal charges assumption, high end of range	7.00%	7.00%
Life insurance no longer offered
Long Duration Contracts
Period of grading of interest and discount rates	20 years	20 years
Life insurance no longer offered | Minimum
Long Duration Contracts
Discount rate	5.30%	5.30%
Life insurance no longer offered | Maximum
Long Duration Contracts
Discount rate	7.50%	7.50%
Block of pre-1980 traditional life insurance business
Long Duration Contracts
Discount rate	8.80%	8.80%

Retirement and Other Employee72

Retirement and Other Employee Benefits (Details) - USD ($)	Mar. 01, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined benefit pension plan
Retirement and Other Employee Benefits
Obligation for defined benefit plans		$ 0
Pension costs under defined benefit plan		4,977,000	$ 5,591,000	$ 8,321,000
Postretirement benefits
Retirement and Other Employee Benefits
Pension costs under defined benefit plan		232,000	197,000	321,000
Postretirement benefits
Retirement and Other Employee Benefits
Amount expensed under defined contribution plan		$ 6,096,000	$ 6,006,000	$ 5,781,000
Subsequent Event
Retirement and Other Employee Benefits
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	$ 0

Deferred Acquisition Costs (Det

Deferred Acquisition Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Changes in deferred acquisition costs
Beginning balance	$ 26,435	$ 24,521	$ 20,600
Costs deferred	39,937	33,126	32,359
Amortization	(32,896)	(31,212)	(28,438)
Ending balance	$ 33,476	$ 26,435	$ 24,521

Goodwill, VOBA and Other Inta74

Goodwill, VOBA and Other Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Goodwill
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

Goodwill, VOBA and Other Inta75

Goodwill, VOBA and Other Intangible Assets (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Changes in VOBA
Beginning balance	$ 10,129	$ 11,555	$ 13,105
Amortization, net of interest accrued	(1,323)	(1,426)	(1,550)
Ending balance	$ 8,806	$ 10,129	$ 11,555

Goodwill, VOBA and Other Inta76

Goodwill, VOBA and Other Intangible Assets (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
VOBA
VOBA and Other Intangible Assets
2,016	$ 1,227
2,017	1,131
2,018	961
2,019	874
2,020	791
Thereafter	3,822
Total other intangible assets with finite lives	$ 8,806
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
2,016	$ 1,788
2,017	1,788
2,018	1,788
2,019	1,788
2,020	1,788
Thereafter	4,032
Total other intangible assets with finite lives	$ 12,972	$ 14,760

Goodwill, VOBA and Other Inta77

Goodwill, VOBA and Other Intangible Assets (Details 4) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Other Intangible Assets
Intangible assets amortization	$ 1,788	$ 1,788	$ 1,788
Contract based intangibles
Other Intangible Assets
Carrying Value	38,020	38,020
Accumulated Amortization	(25,048)	(23,260)
Total other intangible assets with finite lives	$ 12,972	$ 14,760

Accumulated Other Comprehensi78

Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accumulated Other Comprehensive Income (Loss), Net of Tax
Balance at the beginning of the period	$ 283,818	$ 180,101	$ 320,590
Other comprehensive income (loss) before reclassifications	(103,129)	94,720	(149,153)
Amounts reclassified from accumulated other comprehensive income	2,846	8,997	8,664
Total other comprehensive (loss) income	(100,283)	103,717	(140,489)
Balance at the end of the period	183,535	283,818	180,101
Unrealized gains on securities
Accumulated Other Comprehensive Income (Loss), Net of Tax
Balance at the beginning of the period	273,522	171,346	311,354
Other comprehensive income (loss) before reclassifications	(102,675)	93,163	(147,640)
Amounts reclassified from accumulated other comprehensive income	3,382	9,013	7,632
Total other comprehensive (loss) income	(99,293)	102,176	(140,008)
Balance at the end of the period	174,229	273,522	171,346
OTTI
Accumulated Other Comprehensive Income (Loss), Net of Tax
Balance at the beginning of the period	10,296	8,755	9,236
Other comprehensive income (loss) before reclassifications	(454)	1,557	(1,513)
Amounts reclassified from accumulated other comprehensive income	(536)	(16)	1,032
Total other comprehensive (loss) income	(990)	1,541	(481)
Balance at the end of the period	$ 9,306	$ 10,296	$ 8,755

Accumulated Other Comprehensi79

Accumulated Other Comprehensive Income (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Amount reclassified from accumulated other comprehensive income
Net realized gains on investments, excluding other-than-temporary impairment losses	$ 17,044	$ 16,365	$ 13,489
Portion of net (gain) loss recognized in other comprehensive income, before taxes	(701)	(31)	(104)
Provision for income taxes	(41,013)	(34,999)	(30,077)
Net income	74,101	69,178	62,764
Reclassified from accumulated other comprehensive income
Amount reclassified from accumulated other comprehensive income
Net income	2,846	8,997	8,664
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	5,203	13,866	11,741
Provision for income taxes	(1,821)	(4,853)	(4,109)
Net income	3,382	9,013	7,632
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	(824)	(24)	1,588
Provision for income taxes	288	8	(556)
Net income	$ (536)	$ (16)	$ 1,032

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Parent and its affiliates
Related party transactions
Net fees paid for services provided	$ 82,041	$ 78,347	$ 68,848

Commitments and Contingencies81

Commitments and Contingencies (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Future minimum lease payments under operating lease agreements
2,016	$ 5,816
2,017	5,301
2,018	4,736
2,019	4,117
2,020	3,579
Thereafter	56,448
Total minimum future lease payments	79,997
Sublease rental income	9,959
Rent expense under operating lease	5,973	$ 6,182	$ 6,225
Sublease income	$ 928

Schedule I - Summary of Inves82

Schedule I - Summary of Investments Other-Than-Investments in Related Parties (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	$ 2,880,511
Fair Value	3,191,539
Amount at which shown in balance sheet	3,168,430	$ 3,542,696
Fixed maturity securities
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	2,172,677	2,249,891
Fair Value	2,446,921	2,678,688
Amount at which shown in balance sheet	2,446,921
United States Government and government agencies and authorities
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	1,859
Fair Value	2,053
Amount at which shown in balance sheet	2,053
States, municipalities and political subdivisions
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	36,850
Fair Value	38,740
Amount at which shown in balance sheet	38,740
Foreign governments
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	14,567
Fair Value	17,211
Amount at which shown in balance sheet	17,211
Asset-backed
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	575
Fair Value	612
Amount at which shown in balance sheet	612
Commercial mortgage-backed
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	1,064
Fair Value	1,079
Amount at which shown in balance sheet	1,079
Residential mortgage-backed
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	64,917
Fair Value	70,950
Amount at which shown in balance sheet	70,950
Corporate
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	2,052,845
Fair Value	2,316,276
Amount at which shown in balance sheet	2,316,276
Equity securities
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	144,407	122,347
Fair Value	158,082	$ 135,746
Amount at which shown in balance sheet	158,082
Common Stock
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	92
Fair Value	453
Amount at which shown in balance sheet	453
Non-redeemable preferred stocks
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	144,315
Fair Value	157,629
Amount at which shown in balance sheet	157,629
Commercial mortgage loans on real estate
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	420,569
Fair Value	443,678
Amount at which shown in balance sheet	420,569
Policy loans
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	10,031
Fair Value	10,031
Amount at which shown in balance sheet	10,031
Short-term investments
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	90,497
Fair Value	90,497
Amount at which shown in balance sheet	90,497
Other investments.
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	42,330
Fair Value	42,330
Amount at which shown in balance sheet	$ 42,330

Schedule III-Supplementary Insu

Schedule III-Supplementary Insurance Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Supplementary Insurance Information [Abstract]
Deferred acquisition costs	$ 33,476	$ 26,435	$ 24,521
Future policy benefits and expenses	2,875,419	2,906,706	2,743,876
Unearned premiums	34,076	34,355	30,535
Claims and benefits payable	1,719,916	1,717,938	1,679,730
Premium revenues	1,047,541	1,035,467	1,001,631
Net investment income	169,453	180,734	182,960
Benefits claims, losses and settlement expenses	749,584	746,101	745,247
Amortization of deferred policy acquisition costs	32,896	31,212	28,438
Other operating expenses	$ 353,323	$ 357,839	$ 349,782

Schedule IV - Reinsurance (Deta

Schedule IV - Reinsurance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Life Insurance in Force
Direct amount	$ 72,829,480	$ 74,650,477	$ 73,382,530
Ceded to other Companies	9,245,116	10,021,852	10,129,336
Assumed from other Companies	1,120,101	1,010,223	954,647
Net amount	$ 64,704,465	$ 65,638,848	$ 64,207,841
Percentage of amount assumed to net	1.70%	1.50%	1.50%
Premiums:
Direct amount	$ 1,052,444	$ 1,042,778	$ 1,030,735
Ceded to other Companies	164,977	165,260	179,784
Assumed from other Companies	160,074	157,949	150,680
Net earned premiums	$ 1,047,541	$ 1,035,467	$ 1,001,631
Percentage of amount assumed to net	15.30%	15.30%	15.00%
Benefits:
Direct policyholder benefits	$ 964,486	$ 1,204,257	$ 917,800
Ceded to other Companies	380,406	625,675	334,594
Assumed from other companies	165,504	167,519	162,041
Net policyholder benefits	$ 749,584	$ 746,101	$ 745,247
Percentage of amount assumed to net	22.10%	22.50%	21.70%
Life insurance
Premiums:
Direct amount	$ 275,075	$ 279,488	$ 275,659
Ceded to other Companies	71,763	77,978	81,965
Assumed from other Companies	5,606	4,831	4,983
Net earned premiums	$ 208,918	$ 206,341	$ 198,677
Percentage of amount assumed to net	2.70%	2.30%	2.50%
Benefits:
Direct policyholder benefits	$ 355,074	$ 374,582	$ 380,798
Ceded to other Companies	206,962	229,548	237,530
Assumed from other companies	17,301	19,317	20,624
Net policyholder benefits	$ 165,413	$ 164,351	$ 163,892
Percentage of amount assumed to net	10.50%	11.80%	12.60%
Accident and health insurance
Premiums:
Direct amount	$ 777,369	$ 763,290	$ 755,076
Ceded to other Companies	93,214	87,282	97,819
Assumed from other Companies	154,468	153,118	145,697
Net earned premiums	$ 838,623	$ 829,126	$ 802,954
Percentage of amount assumed to net	18.40%	18.50%	18.10%
Benefits:
Direct policyholder benefits	$ 609,412	$ 829,675	$ 537,002
Ceded to other Companies	173,444	396,127	97,064
Assumed from other companies	148,203	148,202	141,417
Net policyholder benefits	$ 584,171	$ 581,750	$ 581,355
Percentage of amount assumed to net	25.40%	25.50%	24.30%

Schedule V - Valuation and Qu85

Schedule V - Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Movement in valuation and qualifying accounts
Balance at Beginning of Year	$ 5,896	$ 6,531	$ 8,192
Charged to Costs and Expenses	(513)	(637)	(1,661)
Charged to Other Accounts	0	0	0
Deductions	(1)	(2)	0
Balance at End of Year	5,384	5,896	6,531
Valuation allowance for mortgage loans on real estate
Movement in valuation and qualifying accounts
Balance at Beginning of Year	1,464	2,047	3,646
Charged to Costs and Expenses	(390)	(583)	(1,599)
Charged to Other Accounts	0	0	0
Deductions	0	0	0
Balance at End of Year	1,074	1,464	2,047
Valuation allowance for uncollectible agents balances
Movement in valuation and qualifying accounts
Balance at Beginning of Year	4,400	4,462	4,530
Charged to Costs and Expenses	(91)	(64)	(68)
Charged to Other Accounts	0	0	0
Deductions	(1)	(2)	0
Balance at End of Year	4,310	4,400	4,462
Valuation allowance for uncollectible accounts
Movement in valuation and qualifying accounts
Balance at Beginning of Year	32	22	16
Charged to Costs and Expenses	(32)	10	6
Charged to Other Accounts	0	0	0
Deductions	0	0	0
Balance at End of Year	$ 0	$ 32	$ 22