Union Security Insurance POS AM 20 Apr 17 Prospectus update (post-effective amendment) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2016
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, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Investments:
Fixed maturity securities available for sale, at fair value (amortized cost — $871,466 in 2016 and $2,172,677 in 2015)	$ 1,028,663	$ 2,446,921
Equity securities available for sale, at fair value (cost — $85,702 in 2016 and $144,407 in 2015)	93,617	158,082
Commercial mortgage loans on real estate, at amortized cost	98,451	420,569
Policy loans	7,376	10,031
Short-term investments	2,714	90,497
Other investments	58,125	42,330
Total investments	1,288,946	3,168,430
Cash and cash equivalents	8,914	60,137
Premiums and accounts receivable, net	2,000	62,781
Reinsurance recoverables	3,565,032	2,225,924
Accrued investment income	14,252	34,818
Other assets	14,372	114,535
Assets held in separate accounts	1,500,200	1,596,250
Total assets	6,393,716	7,262,875
Liabilities
Future policy benefits and expenses	3,068,051	2,875,419
Unearned premiums	28,062	34,076
Claims and benefits payable	1,412,872	1,719,916
Deferred gain on disposal of businesses	200,424	58,368
Accounts payable and other liabilities	19,467	208,171
Liabilities related to separate accounts	1,500,200	1,596,250
Total liabilities	6,229,076	6,492,200
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	55,919	515,630
Retained earnings	0	66,510
Accumulated other comprehensive income	103,721	183,535
Total stockholder's equity	164,640	770,675
Total liabilities and stockholder's equity	$ 6,393,716	$ 7,262,875

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Fixed maturity securities available for sale, amortized cost (in dollars)	$ 871,466	$ 2,172,677
Equity securities available for sale, cost (in dollars)	$ 85,702	$ 144,407
Common stock, average par value (in dollars per share)	$ 5	$ 5
Common stock, shares authorized	1,000,000	1,000,000
Common stock, shares issued	1,000,000	1,000,000
Common stock, shares outstanding	1,000,000	1,000,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenues
Net earned premiums	$ 180,312	$ 1,047,541	$ 1,035,467
Net investment income	97,770	169,453	180,734
Net realized gains on investments, excluding other-than-temporary investment losses	165,122	17,044	16,365
Total other-than-temporary investment losses	(1,973)	(7,724)	(55)
Portion of net (loss) income recognized in other comprehensive income, before taxes	(206)	701	31
Net other-than-temporary investment losses recognized in earnings	(2,179)	(7,023)	(24)
Amortization of deferred gains and gains (losses) on disposal of businesses	364,509	9,092	(5,147)
Fees and other income	6,670	14,810	11,934
Total revenues	812,204	1,250,917	1,239,329
Benefits, losses and expenses
Policyholder benefits	152,700	749,584	746,101
Amortization of deferred acquisition costs and value of business acquired	7,053	34,219	32,638
Underwriting, general and administrative expenses	119,415	352,000	356,413
Goodwill impairment	17,285	0	0
Total benefits, losses and expenses	296,453	1,135,803	1,135,152
Income before provision for income taxes	515,751	115,114	104,177
Provision for income taxes	206,243	41,013	34,999
Net income	$ 309,508	$ 74,101	$ 69,178

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement of Comprehensive Income [Abstract]
Net income	$ 309,508	$ 74,101	$ 69,178
Other comprehensive (loss) income:
Change in unrealized gains on securities, net of taxes of $42,587, $53,461, and $(55,020), respectively	(79,082)	(99,293)	102,176
Change in other-than-temporary impairment gains (losses) recognized in other comprehensive income, net of taxes of $395, $533, and $(830), respectively	(732)	(990)	1,541
Total other comprehensive (loss) income	(79,814)	(100,283)	103,717
Total comprehensive income (loss)	$ 229,694	$ (26,182)	$ 172,895

Consolidated Statements of Com6

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement of Comprehensive Income [Abstract]
Net change in unrealized gains on securities, taxes	$ 42,587	$ 53,461	$ (55,020)
Net change in other-than-temporary impairment gains (losses) recognized in other comprehensive income, taxes	$ 395	$ 533	$ (830)

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 the beginning of the period at Dec. 31, 2013		$ 803,962	$ 5,000	$ 515,630	$ 103,231	$ 180,101
Equity
Net income		69,178			69,178
Dividends		(97,000)			(97,000)
Other comprehensive income (loss)		103,717				103,717
Balance at the end of the period at Dec. 31, 2014		879,857	5,000	515,630	75,409	283,818
Equity
Net income		74,101			74,101
Dividends		(83,000)			(83,000)
Other comprehensive income (loss)		(100,283)				(100,283)
Balance at the end of the period at Dec. 31, 2015		770,675	5,000	515,630	66,510	183,535
Equity
Net income		309,508			309,508
Dividends	[1]	(890,000)		(513,982)	$ (376,018)
Capital contribution from affiliated entity		54,271		54,271
Other comprehensive income (loss)		(79,814)				(79,814)
Balance at the end of the period at Dec. 31, 2016		$ 164,640	$ 5,000	$ 55,919		$ 103,721
[1]	Dividends are required to be deducted from retained earnings and when depleted, deducted from additional paid-in capital.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating activities
Net income		$ 309,508	$ 74,101	$ 69,178
Adjustments to reconcile net income to net cash used in operating activities:
Amortization of deferred (gain) and (gains) losses on disposal of businesses		(364,509)	(9,092)	5,147
Depreciation and amortization		1,779	4,657	4,851
Net realized gains on investments	[1]	(162,943)	(10,021)	(16,341)
Change in modified coinsurance assets	[1]	(29,704)	0	0
Goodwill impairment		17,285	0	0
Changes in operating assets and liabilities:
Change in reinsurance recoverable		(7,647)	(120)	(149)
Change in premiums and accounts receivable		40,469	2,981	(6,153)
Change in insurance policy reserves and expenses		(76,163)	(104,924)	(111,616)
Change in accounts payable and other liabilities		(27,729)	7,348	2,865
Change in income taxes		(66,613)	14,451	13,526
Other		(30,445)	(5,967)	(4,011)
Net cash used in operating activities		(396,712)	(26,586)	(42,703)
Sales of:
Fixed maturity securities available for sale		264,957	266,522	267,664
Equity securities available for sale		34,523	44,448	26,838
Other invested assets		16,757	85,780	28,780
Subsidiary, net of cash transferred	[1]	880,507	0	0
Commercial mortgage loans on real estate	[2]	51,176	0	0
Maturities, calls, prepayments, and scheduled redemption of:
Fixed maturity securities available for sale		66,312	109,789	156,961
Commercial mortgage loans on real estate		27,954	123,293	103,127
Purchases of:
Fixed maturity securities available for sale		(478,095)	(308,162)	(347,194)
Equity securities available for sale		(39,886)	(64,712)	(55,202)
Commercial mortgage loans on real estate		(8,398)	(43,665)	(40,550)
Other invested assets		(2,597)	(6,677)	(12,223)
Change in short-term investments		(145,036)	(44,634)	353
Change in collateral held under securities lending		0	42,941	(712)
Change in policy loans		1,196	1,632	798
Net cash provided by investing activities		669,370	206,555	128,640
Financing activities
Cash dividends paid		(379,333)	(83,000)	(97,000)
Capital contribution from affiliated entity	[1]	54,271	0	0
Change in obligation under securities lending		0	(42,941)	712
Net cash used in financing activities		(325,062)	(125,941)	(96,288)
Cash included in held for sale assets		1,181	(1,181)	0
Change in cash and cash equivalents		(51,223)	52,847	(10,351)
Cash and cash equivalents at beginning of period		60,137	7,290	17,641
Cash and cash equivalents at end of period		8,914	60,137	7,290
Supplemental information:
Income taxes paid		$ 273,169	$ 26,570	$ 34,917
[1]	Related to the sale of Assurant Employee Benefits segment mainly through reinsurance transactions.
[2]	For further information see Note 3.

Nature of Operations and Items

Nature of Operations and Items Impacting Basis of Presentation	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS AND ITEMS IMPACTING BASIS OF PRESENTATION	NATURE OF OPERATIONS AND ITEMS IMPACTING BASIS OF PRESENTATION Overview: 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”). As previously announced, Assurant, Inc. (the "Parent") sold its Assurant Employee Benefits ("AEB") segment on March 1, 2016 mainly through a series of reinsurance transactions with United States branch of Sun Life Assurance Company of Canada ("Sun Life"), a subsidiary of Sun Life Financial Inc. The products affected by the sale are group life, group dental, group vision, group disability, and supplemental worksite insurance products. In addition we reinsured disability and life products through our former affiliate, Disability Reinsurance Management Services, Inc. ("DRMS") which was also sold to Sun Life. The sale of AEB had a material impact to the results of operations, cash flows and financial condition of the Company. The Company is a wholly-owned subsidiary of 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 U.S. states except New York. Sale of Assurant Employee Benefits: On March 1, 2016, the Parent completed the sale of its Assurant Employee Benefits segment through a series of transactions with Sun Life, for net cash consideration of $926,174 and contingent consideration of $16,000 related to specified account renewals. The condition for the recognition of the $16,000 contingent consideration was met later in 2016, which was subsequently collected from Sun Life. The Company received their allocated portion of $15,200 . The Company's allocated cash consideration was $884,357 (and the remaining cash consideration was attributable to other Assurant affiliates). The transaction was primarily structured as a reinsurance arrangement, as well as the sale of certain legal entities that included ceding commission and other consideration. The reinsurance transaction does not extinguish the Company's primary liability on the policies it has issued or assumed, thus any gains associated with the prospective component of the reinsurance transaction are deferred and amortized over the contract period, including contractual renewal periods, in proportion to the amount of insurance coverage provided. The Company also has an obligation to continue to write and renew certain policies for a period of time until Sun Life commences policy writing and renewal. The Company was required to allocate the proceeds considering the relative fair value of the reinsurance for existing claims (accounted for as retroactive reinsurance) and reinsurance for inforce policies with remaining terms and future business (primarily accounted for as prospective reinsurance). During 2016, the Company recorded an estimated gain of $604,135 (of which $491,365 was required to be deferred and amortized) based on proceeds compared to the relative net assets transferred and other expenses, with realized gains on invested assets transferred, as well as its share of the contingent consideration and final closing adjustments. The total deferred gain amount will primarily be recognized as revenue over the contract period in proportion to the amount of insurance coverage provided, including estimated contractual renewals pursuant to rate guarantees. Over 90% of the deferred gain related to this transaction is expected to be earned by the end of 2018. The Company recognized $340,934 of amortization of the deferred gains for the twelve months ended December 31, 2016. The remaining deferred gain related to this transaction was $150,431 as of December 31, 2016. The ultimate amortization pattern will be dependent on a number of factors including the exact timing of when Sun Life commences directly writing and renewing policies and the sales and persistency on business the Company is obligated to write and renew in the interim. The total pre-tax gain recognized by the Company during the year ended December 31, 2016 was $453,704 . The following represents a summary of the pre-tax gain recognized in 2016 by transaction component, including other related transaction components, as well as the related classification within the Consolidated Financial Statements: Total expected gains, after adjustment and contingent consideration $ 604,135 Initial transaction components: Gain on sale of entities 6,602 Novations (b) 59,096 Loss on retroactive reinsurance component, before realized gains (c) (109,590 ) Net loss prior to realized gains on transferred securities supporting retroactive reinsurance component(a) (43,892 ) Realized gains on transferred securities supporting retroactive reinsurance component (c) 141,462 Net gains on initial transaction $ 97,570 Realized gains related to contingent consideration (d) 15,200 Deferred gains as of March 1, 2016, after transaction adjustments 491,365 Amortization of deferred gains for the year ended December 31, 2016 (d) 340,934 Deferred gains as of December 31, 2016 (e) 150,431 Total net gains realized for 2016 (f) $ 453,704 (a) Amount classified within underwriting, general, and administrative expenses within the consolidated statements of operations. (b) Novations of certain insurance policies directly to Sun Life allowed for immediate gain recognition. (c) Reinsurance of existing claims liabilities requires retroactive accounting, necessitating losses to be recognized immediately. However, upon transfer of the associated assets supporting the liabilities, the Company recognized realized gains which more than offset the loss on the retroactive reinsurance component. The Company was required to classify the realized gains as part of net realized gains on investments, within the consolidated statements of operations. as part of net realized gains on investments, within the consolidated statements of operations. (d) Amount classified as amortization of deferred gains and gains on disposal of businesses within the consolidated statements of operations. (e) Amount classified as a component of the deferred gains on disposal of businesses within the consolidated balance sheets. (f) Total net gains realized for 2016 consists of the sum of the net gains on initial transaction of $97,570 , realized gains related to contingent consideration of $15,200 and the amortization of deferred gains for the year ended December 31, 2016 of $340,934 . The Company will review and evaluate the estimates affecting the deferred gain each period or when significant information affecting the estimates becomes known, and will adjust the prospective revenue to be recognized accordingly. Dividends to Parent: The Company declared and paid dividends of $890,000 during the year ended December 31, 2016, primarily using the proceeds from the sale of AEB. The Company was required to first deduct the dividends from available retained earnings of ($376,018) with the remaining from additional paid in capital. The dividends were paid in the form of cash and investments of $379,333 and $510,667 , respectively. Impairment of Goodwill: Due to the Assurant Employee Benefits sale to Sun Life, the Company no longer expects to have sufficient income from continuing operations that will support the realization of its goodwill. As a result of this change, the Company impaired all of its goodwill of $17,285 during 2016. Other transactional impacts: The Company also received a capital contribution of $54,271 from an affiliated entity related to the sale of AEB based on the difference in contractual and allocated consideration attributable to that entity. Income from AEB presented in the financial statements: The pre-tax income for AEB (prior to the sale of Sun Life) was $14,025 , $72,764 and $73,038 for the years ended December 31, 2016, 2015 and 2014, respectively.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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 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. Comprehensive Income (Loss) Comprehensive income (loss) is comprised of net income, net unrealized gains and losses on securities classified as available for sale and net unrealized gains and losses on other-than-temporarily impaired securities, less deferred income taxes. Reclassifications Certain prior period amounts have been reclassified to conform to the 2016 presentation. Fair Value The Company uses an exit price for its fair value measurements. An exit price is defined as the amount received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In measuring fair value, the Company gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. See Note 4 for further information. Investments Fixed maturity and equity securities are classified as available for sale, as defined in the investments guidance, and reported at fair value. If the fair value is higher than the amortized cost for fixed maturity securities or the 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 ceases accruing interest income on loans after 90 days of non-payments of principal and interest (unless the loans are both well secured and in the process of collection). A loan may be placed in such 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 or amortized cost, which approximates fair value. 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. See Note 3 for further information. Realized gains and losses on sales of investments are recognized on the specific identification basis. Investment income is recorded as earned and reported net of investment expenses. The Company uses the interest method to recognize interest income on its commercial mortgage loans. The Company anticipates prepayments of principal in the calculation of the effective yield for mortgage-backed securities and structured securities. The retrospective method is used to adjust the effective yield. Cash and Cash Equivalents The Company considers cash on hand, all operating cash and working capital cash to be cash equivalents. These amounts are carried at cost, which approximates fair value. 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 which can be used to pay related insurance obligations. 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. Other Assets Other assets include prepaid items and value of business acquired in acquisitions. As of December 31, 2015, other assets also included held for sale assets related to the disposition of the AEB business and deferred acquisition costs and other intangible assets related to the AEB business. 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 and reflect judgments about expected future claim payments. Factors used in their calculation include experience derived from historical claim payments and actuarial assumptions. Calculations incorporate assumptions about the incidence of incurred claims, the extent to which all claims have been reported, and internal claims processing charges and other relevant factors. While the methods of making such estimates and establishing the related liabilities are periodically reviewed and updated, the estimation of reserves is not an exact process given that management is using historical information and methods to project future events and reserve outcomes. The recorded reserves represent our best estimates at a point in time of the ultimate settlement and administration of a claim or group of claims based upon actuarial assumptions and projections using 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, 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 complex process involving significant judgment, there can be no certainty that future settlement amounts for claims incurred through the financial reporting date will not vary from reported claims reserves. Future loss development could require reserves to be increased or decreased, which could have a material effect on our earnings in the periods in which such increases or decreases are made. However, based on information currently available, we believe our reserve estimates are adequate. Long Duration Contracts The Company’s long duration contracts primarily consist of those policies disposed of via reinsurance (FFG, LTC and AEB contracts), preneed life insurance policies and annuity contracts, as well as include policies no longer offered consisting of traditional life, group life conversion and medical policies. 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. The policies disposed of via reinsurance and certain life, annuity and group life conversion policies no longer offered 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. Risks related to the reserves recorded for policies under FFG, LTC and AEB 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 AEB contracts disposed of via reinsurance (group term life, group disability, dental, vision), medical contracts no longer offered 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 . 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, 2016, the Company sold its AEB business primarily through coinsurance contracts. 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 these sales 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. For the deferred gains related to the disposal of the AEB, FFG and LTC businesses, the Company periodically reviews and evaluates the estimates affecting the deferred gain on disposal of the business, and adjusts the revenue recognized accordingly. Premiums Long Duration Contracts Prior to the disposal of the AEB business, the Company’s long duration contracts consisted of 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. After March 1, 2016, all revenue for the AEB business is ceded. 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 revenue is recognized over the contract term in proportion to the amount of insurance protection provided. The Company’s short duration contracts primarily include the AEB contracts disposed of via reinsurance (group term life, group disability, dental, vision), individual medical products no longer offered and credit disability. After March 1, 2016, all revenue for the AEB business is ceded. 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 OTTI losses is the total amount by which the fair value of the security is below 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. Prior to March 1, 2016, the Company also derived fees and other income from providing administrative services related to the AEB business. These fees were recognized monthly when services were 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, 2016, the Company adopted the 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 adoption of this new consolidation guidance did not have an impact on the Company’s financial position and results of operations. Recent Accounting Pronouncements — Not Yet Adopted In October 2016, the Financial Accounting Standards Board ("FASB") issued amended guidance on tax accounting for intra-entity transfers of assets. Current guidance prohibits the recognition of current and deferred income taxes for an intra-entity asset transfer until the asset has been sold to an outside party. The amendments require an entity to recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. Also, the amended guidance eliminates the exception for an intra-entity transfer of an asset other than inventory. The amended guidance is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years, and should be applied on a modified retrospective basis. Therefore, the Company is required to adopt the guidance on January 1, 2018. Early adoption is permitted. The Company is evaluating the requirements of this guidance and the potential impact on the Company’s financial position and results of operations. In August 2016, the FASB issued amended guidance on presentation and classification in the statement of cash flows. The amendments address certain specific cash flow issues: debt prepayment or debt extinguishment costs; settlement of zero-coupon or insignificant coupon debt instruments; contingent consideration payments made after a business combination; proceeds from the settlement of insurance claims; proceeds from the settlement of corporate-owned life insurance policies (including bank-owned life insurance policies); distributions received from equity method investees; beneficial interests in securitization transactions; and guidance related to the identification of the primary source for separately identifiable cash flows. 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. Early adoption is permitted, provided that all of the amendments are adopted in the same period. The adoption of this guidance will not have an impact on the Company’s financial position and results of operations. In June 2016, the FASB issued amended guidance on reporting credit losses for assets held at amortized cost basis and available for sale debt securities. For assets held at amortized cost basis, the amended guidance eliminates the probable recognition threshold, and, instead requires an entity to reflect the current estimate of all expected credit losses. For available for sale debt securities, credit losses are measured in a manner similar to current GAAP, however the amended guidance requires that credit losses be presented as an allowance rather than as a permanent impairment. The amendments affect loans, debt securities, trade receivables, net investments in leases, off balance sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. The amended guidance is effective in fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Therefore, the Company is required to adopt the guidance on January 1, 2020. Early adoption is permitted as of the fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is evaluating the requirements of this guidance and the potential impact on the Company’s financial position and results of operations. In February 2016, the FASB issued new guidance on leases. The new guidance will replace the current lease guidance. The new guidance requires that entities recognize the assets and liabilities associated with leases on the balance sheet and to disclose key information about leasing arrangements. The new guidance is effective in fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Therefore, the Company is required to adopt the guidance on January 1, 2019. Early adoption is permitted. The Company is evaluating the requirements of this guidance and the potential impact on the Company’s financial position and results of operations. In January 2016, the 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 guidance and the potential impact on the Company’s financial position and results of operations.

Investments

Investments	12 Months Ended
	Dec. 31, 2016
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, 2016 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 $ 1,844 $ 143 $ — $ 1,987 $ — States, municipalities and political subdivisions 9,890 937 — 10,827 — Foreign governments 9,286 2,015 — 11,301 — Asset-backed 161 8 — 169 — Commercial mortgage-backed 3,426 — (181 ) 3,245 — Residential mortgage-backed 33,731 3,190 (58 ) 36,863 2,009 U.S. corporate 667,024 127,719 (1,344 ) 793,399 11,181 Foreign corporate 146,104 24,903 (135 ) 170,872 — Total fixed maturity securities $ 871,466 $ 158,915 $ (1,718 ) $ 1,028,663 $ 13,190 Equity securities: Common stocks $ 92 $ 355 $ — $ 447 $ — Non-redeemable preferred stocks 85,610 7,744 (184 ) 93,170 — Total equity securities $ 85,702 $ 8,099 $ (184 ) $ 93,617 $ — 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 U.S. corporate 1,613,522 230,567 (14,060 ) 1,830,029 11,972 Foreign corporate 439,323 53,119 (6,195 ) 486,247 — 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 $ — (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 state, municipalities and political subdivisions holdings are highly diversified across the United States, with no individual state exposure (including both general obligation and revenue securities) exceeding 0.5% of the overall investment portfolio as of December 31, 2016 and 2015. At December 31, 2016 and 2015, the securities include general obligation and revenue bonds issued by states, cities, counties, school districts and similar issuers, including $5,296 and $16,607 , 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, 2016 and 2015, revenue bonds account for 51% and 31% 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 and specifically pledged tax revenues. The Company has European investment exposure in its corporate fixed maturity and equity securities of $98,886 and $300,740 with net unrealized gains of $14,809 and $33,752 at December 31, 2016 and 2015, respectively. Approximately 34% and 27% of the corporate European exposure is held in the financial industry at December 31, 2016 and 2015 respectively. The Company's largest European country exposure (the United Kingdom) represented approximately 4% and 5% of the fair value of the Company's corporate securities as of December 31, 2016 and 2015, respectively. All the Company's 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 $107,687 with a net unrealized gain of $15,371 at December 31, 2016 and $253,847 with a net unrealized gain of $9,743 at December 31, 2015. Approximately 93% and 95% of the energy exposure is rated as investment grade as of December 31, 2016 and 2015, respectively. The cost or amortized cost and fair value of fixed maturity securities at December 31, 2016 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 $ 17,989 $ 18,351 Due after one year through five years 123,493 134,019 Due after five years through ten years 99,588 110,196 Due after ten years 593,078 725,820 Total 834,148 988,386 Asset-backed 161 169 Commercial mortgage-backed 3,426 3,245 Residential mortgage-backed 33,731 36,863 Total $ 871,466 $ 1,028,663 Major categories of net investment income were as follows: Years Ended December 31, 2016 2015 2014 Fixed maturity securities $ 74,061 $ 129,980 $ 136,005 Equity securities 7,018 9,139 6,932 Commercial mortgage loans on real estate 10,232 30,417 33,403 Policy loans 455 529 778 Short-term investments 491 39 9 Other investments 7,166 5,266 10,617 Cash and cash equivalents 340 3 4 Total investment income 99,763 175,373 187,748 Investment expenses (1,993 ) (5,920 ) (7,014 ) Net investment income $ 97,770 $ 169,453 $ 180,734 No material investments of the Company were non-income producing for the years ended December 31, 2016, 2015 and 2014. 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, 2016 2015 2014 Proceeds from sales $ 1,939,365 $ 312,031 $ 294,502 Gross realized gains (a) 168,905 9,733 16,833 Gross realized losses (b) (19,928 ) (4,284 ) (1,083 ) (a) The year ended December 31, 2016 gross realized gains includes $145,551 related to the sale of Assurant Employee Benefits as described in Note 1. (b) The year ended December 31,2016 gross realized losses includes $15,945 related to the sale of Assurant Employee benefits as described in Note 1. For securities sold at a loss during 2016, the average period of time these securities were trading continuously at a price below book value was 6 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, 2016 2015 2014 Net realized gains (losses) related to sales and other: Fixed maturity securities $ 143,602 $ 3,164 $ 16,820 Equity securities 5,680 1,791 (328 ) Commercial mortgage loans on real estate 13,647 390 32 Other investments 2,193 11,699 (159 ) Total net realized gains related to sales and other (a) 165,122 17,044 16,365 Net realized losses related to other-than-temporary impairments: Fixed maturity securities (327 ) (2,382 ) (24 ) Other investments (1,852 ) (4,641 ) — Total net realized losses related to other-than-temporary impairments (2,179 ) (7,023 ) (24 ) Total net realized gains $ 162,943 $ 10,021 $ 16,341 (a) The year ended December 31, 2016 net gains includes $141,462 related to the sale of Assurant Employee Benefits as described in Note 1. 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, 2016 and 2015, the Company recorded $1,973 and $7,724 , respectively, of OTTI, of which $2,179 and $7,023 was related to both credit losses and securities the Company intends to sell and recorded as net OTTI losses recognized in earnings, with the remaining amounts of $(206) and $701 , respectively, related to all other factors and was recorded as an unrealized (gain) 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, 2016 2015 2014 Balance, beginning of year $ 13,639 $ 13,467 $ 14,164 Additions for credit loss impairments recognized in the current period on securities previously impaired 326 — 24 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 (538 ) (224 ) (461 ) Reductions for credit loss impairments previously recognized on securities which matured, paid down, prepaid or were sold during the period (2,354 ) (367 ) (260 ) Balance, end of year $ 11,073 $ 13,639 $ 13,467 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, 2016 and 2015 were as follows: December 31, 2016 Less than 12 months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturity securities: Commercial mortgage-backed $ 3,245 $ (181 ) $ — $ — $ 3,245 $ (181 ) Residential mortgage-backed 1,900 (58 ) — — 1,900 (58 ) U.S. corporate 55,335 (1,104 ) 1,260 (240 ) 56,595 (1,344 ) Foreign corporate 3,135 (69 ) 1,970 (66 ) 5,105 (135 ) Total fixed maturity securities $ 63,615 $ (1,412 ) $ 3,230 $ (306 ) $ 66,845 $ (1,718 ) Equity securities: Non-redeemable preferred stocks $ 13,404 $ (184 ) $ — $ — $ 13,404 $ (184 ) 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 ) U.S. corporate 215,774 (12,481 ) 9,803 (1,579 ) 225,577 (14,060 ) Foreign corporate 67,198 (5,844 ) 1,035 (351 ) 68,233 (6,195 ) 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 ) Total gross unrealized losses represent approximately 2% and 6% of the aggregate fair value of the related securities at December 31, 2016 and 2015, respectively. Approximately 84% and 90% of these gross unrealized losses have been in a continuous loss position for less than twelve months at December 31, 2016 and 2015, respectively. The total gross unrealized losses are comprised of 69 and 228 individual securities at December 31, 2016 and 2015, respectively. In accordance with its policy described above, the Company concluded that for these securities, other-than-temporary impairments of the gross unrealized losses were not warranted at December 31, 2016 and 2015. These conclusions were based on a detailed analysis of the underlying credit and expected cash flows of each security. As of December 31, 2016, the gross unrealized losses that have been in a continuous loss position for twelve months or more were concentrated in the Company’s U.S. and foreign corporate fixed maturity securities. As of December 31, 2016, 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 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, 2016, 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. 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, 2016, by contractual maturity, is shown below: Cost or Amortized Cost Fair Value Due in one year through five years 6,944 6,914 Due after five years through ten years 17,682 17,443 Due after ten years 38,553 37,343 Total 63,179 61,700 Commercial mortgage-backed 3,426 3,245 Residential mortgage-backed 1,958 1,900 Total $ 68,563 $ 66,845 The Company has entered into commercial mortgage loans, collateralized by the underlying real estate, on properties located throughout the United States. At December 31, 2016, approximately 36% of the outstanding principal balance of commercial mortgage loans was concentrated in the states of California, New York and Utah. Although the Company has a diversified loan portfolio, an economic downturn could have an adverse impact on the ability of its debtors to repay their loans. The outstanding balance of commercial mortgage loans range in size from $37 to $6,576 at December 31, 2016 and from $122 to $11,966 at December 31, 2015. 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, 2016 Loan-to-Value Carrying Value % of Gross Mortgage Loans Debt- Service Coverage Ratio 70% and less $ 92,357 92.2 % 1.80 81 - 95% 2,975 3.0 % 1.11 Greater than 95% 4,816 4.8 % 3.86 Gross commercial mortgage loans on real estate 100,148 100.0 % 1.88 Less valuation allowance (1,697 ) Net commercial mortgage loans on real estate $ 98,451 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 All commercial mortgage loans that are individually impaired have an established mortgage loan valuation allowance for losses. An additional valuation allowance 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 deteriorating credits or have experienced a reduction in debt-service coverage ratio. The commercial mortgage loan valuation allowance for losses was $1,697 and $1,074 at December 31, 2016 and 2015, respectively. In 2016 and 2015, the loan valuation allowance was increased (decreased) $623 and $(390) , respectively, based upon the valuation allowance analysis. The Company has short term investments and fixed maturity securities of $6,079 and $11,248 at December 31, 2016 and 2015, 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 an ongoing basis and the gain or loss is recognized in the statement of operations in fees and other income. As of December 31, 2016 and 2015, the CPI CAPs included in other assets on the consolidated balance sheet amounted to $322 and $398 , respectively. The loss recorded in the results of operations totaled $76 , $294 , and $1,324 for the years ended December 31, 2016, 2015 and 2014, respectively. Commercial Mortgage Loan Securitization In 2016, the Company transferred $48,761 of certain commercial mortgage loans on real estate into a trust. Upon transfer, the loans were securitized as a source of funding for the Company and as a means of transferring the economic risk of the loans to third parties. The securitized assets are legally isolated from the creditors of the Company and can only be used to settle obligations of the trust. The securitization of the assets was accounted for as a sale. The Company does not have the power to direct the activities of the trust, nor does it provide guarantees or recourse to the trust other than standard representations and warranties. The Company retained an interest in the trust in the form of subordinate securities issued by the trust. The trust is a variable interest entity ("VIE") that the Company does not consolidate. The cash proceeds, including accrued investment income, from the securitization were $51,379 , with a corresponding realized gain of $2,415 . At closing, the Company purchased $3,400 of securities at fair value from the trust. As of December 31, 2016, the maximum loss exposure the Company has to the trust is $3,245 . The Company calculates its maximum loss exposure based on the unlikely event that all the assets in the trust become worthless and the effect it would have on the Company’s consolidated balance sheets based upon its retained interest in the trust. The securities purchased from the trust are included within fixed maturity securities available for sale at fair value on the consolidated balance sheet and are part of the Company’s ongoing other-than-temporary impairment review. See Note 4 Fair Value Disclosures for further description of the Company’s fair value inputs and valuation techniques. 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 VIEs 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 . As of December 31, 2016, the Company’s maximum exposure to loss is $29,674 in recorded carrying value. See Commercial Mortgage Loan Securitization section above for the disclosures relating to the commercial mortgage loan securitization trust.

Fair Value Disclosures

Fair Value Disclosures	12 Months Ended
	Dec. 31, 2016
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, 2016 and 2015. The amounts presented below for Other investments, 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. Other investments are comprised of investments in a modified coinsurance arrangement. The fair value amount and the majority of the associated levels presented for Other investments and Assets and Liabilities held in separate accounts are received directly from third parties. December 31, 2016 Total Level 1 Level 2 Level 3 Financial Assets Fixed maturity securities: United States Government and government agencies and authorities $ 1,987 $ — $ 1,987 $ — State, municipalities and political subdivisions 10,827 — 10,827 — Foreign governments 11,301 — 11,301 — Asset-backed 169 — 169 — Commercial mortgage-backed 3,245 — — 3,245 Residential mortgage-backed 36,862 — 36,862 — U.S. corporate 793,399 — 789,765 3,634 Foreign corporate 170,873 — 160,921 9,952 Equity securities: Common stocks 447 447 — — Non-redeemable preferred stocks 93,170 — 92,076 1,094 Short-term investments 2,714 2,714 (b) — — Other investments 27,598 — 27,598 (c) — Cash equivalents 6,514 6,514 (b) — — Other assets 322 — — 322 (d) Assets held in separate accounts 1,499,698 1,438,615 (a) 61,083 (c) — Total financial assets $ 2,659,126 $ 1,448,290 $ 1,192,589 $ 18,247 Financial Liabilities Liabilities related to separate accounts $ 1,499,698 $ 1,438,615 (a) $ 61,083 (c) $ — 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 — U.S.corporate 1,830,029 — 1,819,302 10,727 Foreign corporate 486,247 — 470,350 15,897 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) $ — (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. There were no transfers between Level 1 and Level 2 financial assets during 2016 or 2015. However, there were transfers between Level 2 and Level 3 financial assets in 2016 and 2015, 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, 2016 and 2015: Year Ended December 31, 2016 Balance, beginning of period Total gains (losses) (realized/ unrealized) included in earnings (1) Net unrealized losses included in other comprehensive income (2) Purchases Sales Transfers in (3) Transfers out (3) Balance, end of period Fixed maturity securities: States, municipalities and political subdivisions $ — $ — $ — $ 1,350 $ (1,350 ) $ — $ — — Commercial mortgage-backed 102 26 (183 ) 3,400 (100 ) — — 3,245 U.S. corporate 10,727 525 (600 ) 780 (6,327 ) 150 (1,621 ) 3,634 Foreign corporate 15,897 1,037 (828 ) — (6,154 ) — — 9,952 Equity securities: Non-redeemable preferred stocks 1,125 — (31 ) — — — — 1,094 Other assets 398 (76 ) — — — — — 322 Total level 3 assets $ 28,249 $ 1,512 $ (1,642 ) $ 5,530 $ (13,931 ) $ 150 $ (1,621 ) $ 18,247 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 U.S. corporate 22,025 (17 ) (243 ) — (891 ) — (10,147 ) 10,727 Foreign corporate — (2 ) (786 ) — (427 ) 17,112 — 15,897 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 (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, 2016 and 2015, 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, 2016 and 2015, 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. Other investments 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, 2016 and 2015, consisted of fixed maturity and equity securities and derivatives. All of the Level 3 fixed maturity and equity securities are priced internally using independent and non-binding broker quotes which cannot be corroborated with Level 2 inputs. 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 are reviewed for reasonableness by management and if necessary, management works with the 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. M anagement 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. T he 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 the Company’s 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 2016 fourth quarter annual goodwill impairment tests, a qualitative assessment was performed. Due to the Assurant Employee Benefits sale to Sun Life, the Company no longer expects sufficient income from continuing operations that will support the realization of its goodwill. As a result of this change, the Company impaired its goodwill during 2016. 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. 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 2016 earnings and price to estimated 2017 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 and 2014. Fair Value of Financial Instruments Disclosures The financial instruments guidance requires disclosure of fair value information about financial instruments, 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 ( such as partnerships). 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 • 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 cost or 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. 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, 2016 Fair Value Carrying Value Total Level 1 Level 2 Level 3 Financial assets: Commercial mortgage loans on real estate $ 98,451 $ 103,037 $ — $ — $ 103,037 Policy loans 7,376 7,376 7,376 — — Other investments 155 155 — — 155 Total financial assets $ 105,982 $ 110,568 $ 7,376 $ — $ 103,192 Financial liabilities: Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1) $ 218,113 $ 245,953 $ — $ — $ 245,953 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 (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, 2016
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, 2016 2015 2014 Current expense $ 271,455 $ 29,778 $ 31,688 Deferred (benefit) expense (65,212 ) 11,235 3,311 Total income tax expense $ 206,243 $ 41,013 $ 34,999 A reconciliation of the federal income tax rate to the Company's effective income tax rate follows: December 31, 2016 2015 2014 Federal income tax rate: 35.0 % 35.0 % 35.0 % Reconciling items: Dividends-received deduction (0.3 )% (1.7 )% (2.6 )% Nondeductible health insurer fee 0.5 % 2.3 % 1.9 % Change in liability for prior years' taxes — % 0.5 % (0.3 )% Goodwill 1.2 % — % — % Capital contribution from affiliated entity impacting taxable income 3.7 % — % — % Other (0.1 )% (0.5 )% (0.4 )% Effective income tax rate 40.0 % 35.6 % 33.6 % The Company's unrecognized tax benefits as of and for each of the years ended December 31, 2016, 2015 and 2014 were less than $1 million . The Company does not anticipate any significant increase in the unrecognized tax benefit within the next 12 months. 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 2014. 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 liabilities are as follows: December 31, 2016 2015 Deferred tax assets: Deferred gain on disposal of businesses $ 70,148 $ 20,477 Investments, net 17,180 39,673 Deferred acquisition costs (1) 22,809 11,021 Policyholder and separate account reserves 13,267 — Other 4,696 4,654 Total deferred tax asset 128,100 75,825 Deferred tax liabilities: Net unrealized appreciation on securities (57,870 ) (100,851 ) Policyholder and separate account reserves — (7,168 ) Other (705 ) (6,486 ) Total deferred tax liability (58,575 ) (114,505 ) Net deferred income tax asset (liability) $ 69,525 $ (38,680 ) (1) For life policies, tax law requires that a percentage of premiums related to life insurance contracts be capitalized as tax DAC and amortized over a period of years. Therefore, the tax DAC balance is not affected by the significant decrease in the GAAP DAC balance as of December 31, 2016. The calculation of the valuation allowance is made at the consolidated return group level. 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 $128,100 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, 2016, the Company had no net operating loss, capital loss, or tax credit carryforwards for U.S. federal income tax purposes.

Premiums and Accounts Receivabl

Premiums and Accounts Receivable	12 Months Ended
	Dec. 31, 2016
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, 2016 2015 Insurance premiums receivable $ 1,246 $ 60,286 Other receivables 6,079 6,805 Allowance for uncollectible amounts (5,325 ) (4,310 ) Total $ 2,000 $ 62,781

Stockholder's Equity

Stockholder's Equity	12 Months Ended
	Dec. 31, 2016
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 a par value of $5.00 per share. All shares are issued and outstanding as of December 31, 2016 and 2015. All the outstanding shares at December 31, 2016 are owned by the Parent (see Note 1). The Company paid dividends of $890,000 , $83,000 and $97,000 during the years ended December 31, 2016, 2015 and 2014, respectively. The dividends paid in 2016 consisted of both cash and investments. The Company received a capital contribution from an affiliated entity of $54,271 related to the sale of Assurant Employee Benefits during the year ended December 31, 2016. As described in Note 8, the Company, under state regulatory requirements, is not able to pay any dividends in 2017 without permission from Kansas regulators.

Statutory Information

Statutory Information	12 Months Ended
	Dec. 31, 2016
Insurance [Abstract]
Statutory Information	STATUTORY INFORMATION The Company prepares an Annual Statement 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; 9) the criteria for obtaining reinsurance accounting treatment, as well as presentation of insurance, is different under SAP than under GAAP; and 10) deferred gains on the sale of reinsurance are recognized as surplus under SAP and as a liability under GAAP. The Company's statutory net income and capital and surplus are as follows: Years Ended and at December 31, 2016 2015 2014 Statutory net income $ 481,703 $ 71,464 $ 67,287 Statutory capital and surplus $ 158,528 $ 428,366 $ 415,720 Dividend distributions to the Parent are restricted as to the amount by state regulatory requirements. The Company declared and paid dividends of $890,000 consisting of cash and investments, all of which was extraordinary during the year ended December 31, 2016. The large dividend was a result of the AEB sale. The Company declared and paid cash dividends of $83,000 , all of which was extraordinary during the year ended December 31, 2015. 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, under state regulatory requirements, is not able to pay any dividends in 2017 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, 2016, 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, 2016, the TAC of the Company subject to RBC requirements was $171,391 and the corresponding Authorized Control Level was $24,097 .

Reinsurance

Reinsurance	12 Months Ended
	Dec. 31, 2016
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: 2016 2015 Ceded future policyholder benefits and expenses $ 2,150,020 $ 1,826,798 Ceded unearned premium 27,647 24,587 Ceded claims and benefits payable 1,373,742 360,176 Ceded paid losses 13,623 14,363 Total $ 3,565,032 $ 2,225,924 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, 2016 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+ $ 1,535,290 $ 27,410 $ 1,357,202 $ 13,465 $ 2,933,367 A or A– 614,376 237 16,540 267 631,420 Not rated 354 — — 3 357 Total 2,150,020 27,647 1,373,742 13,735 3,565,144 Less Allowance: — — — (112 ) (112 ) Net reinsurance recoverable $ 2,150,020 $ 27,647 $ 1,373,742 $ 13,623 $ 3,565,032 A.M. Best ratings for Sun Life, Hartford Life and Annuity Insurance Company ("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+, A– and A+, respectively as of December 31, 2016. A.M. Best currently maintains a stable outlook on the financial strength ratings of Sun Life, John Hancock and The Hartford. The total amount of recoverable for these three reinsurers is $3,491,548 as of December 31, 2016. Most of the assets backing reserves relating to reinsurance recoverables from these counterparties are held in trust. An allowance for doubtful accounts related to reinsurance recoverables 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. There were no additions or write-downs charged against the allowance during 2016. The effect of reinsurance on premiums earned and benefits incurred was as follows: Years Ended December 31, 2016 2015 2014 Long Duration Short Duration Total Long Duration Short Duration Total Long Duration Short Duration Total Direct earned premiums $ 213,720 $ 807,972 $ 1,021,692 $ 209,379 $ 843,065 $ 1,052,444 $ 202,992 $ 839,786 $ 1,042,778 Premiums assumed 4,585 54,263 58,848 8,365 151,709 160,074 8,400 149,549 157,949 Premiums ceded (200,622 ) (699,606 ) (900,228 ) (151,031 ) (13,946 ) (164,977 ) (151,491 ) (13,769 ) (165,260 ) Net earned premiums $ 17,683 $ 162,629 $ 180,312 $ 66,713 $ 980,828 $ 1,047,541 $ 59,901 $ 975,566 $ 1,035,467 Direct policyholder benefits $ 695,763 $ 546,886 $ 1,242,649 $ 414,480 $ 550,006 $ 964,486 $ 661,461 $ 542,796 $ 1,204,257 Policyholder benefits assumed 15,510 25,626 41,136 18,311 147,193 165,504 21,922 145,597 167,519 Policyholder benefits ceded (672,214 ) (458,871 ) (1,131,085 ) (373,603 ) (6,803 ) (380,406 ) (616,370 ) (9,305 ) (625,675 ) Net policyholder benefits $ 39,059 $ 113,641 $ 152,700 $ 59,188 $ 690,396 $ 749,584 $ 67,013 $ 679,088 $ 746,101 The Company had $466,079 and $733,732 , respectively, of invested assets held in trusts or by custodians as of December 31, 2016 and 2015, 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. Business Divestitures The Company has used reinsurance to exit certain businesses, such as the disposals of AEB, FFG, and LTC. In 2016, the Parent entered into a reinsurance agreement with Sun Life for the sale of AEB. 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 Sun Life was $1,025,038 as of December 31, 2016. The reinsurance recoverable from The Hartford was $558,292 and $562,334 as of December 31, 2016 and 2015, respectively. The reinsurance recoverable from John Hancock was $1,908,217 and $1,554,780 as of December 31, 2016 and 2015, 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, 2016, we were not aware of any regulatory actions taken with respect to the solvency of the insurance subsidiaries of Sun Life, The Hartford or John Hancock that reinsure the AEB, FFG and LTC businesses, and the Company has not been obligated to fulfill any of such reinsurers' obligations. Sun Life, John Hancock and The Hartford have paid their obligations when due and there have been no disputes.

Reserves

Reserves	12 Months Ended
	Dec. 31, 2016
Insurance [Abstract]
Reserves	RESERVES Short Duration Contracts The Company's short duration contracts are mainly comprised of disposed and runoff business. The principal products and services included in these categories are described in the summary of significant accounting policies. See Note 2 for further information. Disposed and Runoff Short Duration Insurance Lines Disposed business includes certain medical policies no longer offered and AEB policies disposed of via reinsurance. Reserves for previously disposed business are included in the Company’s reserves in accordance with the insurance guidelines. The Company maintains an offsetting reinsurance recoverable related to the AEB reserves. See Note 9 for further information. 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 Sun Life, 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. Disposed and Runoff Long Duration Insurance Lines The Company’s universal life and annuity products are no longer offered and are in runoff. Reserves have been established based on the following assumptions. Interest rates credited on annuities were at guaranteed rates, ranging from 3.5% to 4.0% , except for a limited number of policies with guaranteed crediting rates of 4.5% . All annuity policies are past the surrender charge period. Crediting interest rates on universal life fund are at guaranteed rates of 4.0% to 4.1% . Universal life funds are subject to surrender charges that vary by product, age, sex, year of issue, risk class, face amount and grade to zero over a period not longer than 20 years. Reserves for previously disposed Sun Life, 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 9 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 2016 and 2015 before provisions for adverse deviation, which ranged from 0.2% to 0.5% in both 2016 and 2015. 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 2016 and 2015 with the exception of a block of pre-1980 business which had a level 8.8% discount rate in 2016 and 2015. 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 2016 and 2015. 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 2016 and 2015 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 2016 and 2015. Withdrawal charges, if any, can range from 7.0% to 0.0% and grade to zero over a period of seven years. Reserve Roll Forward The following table provides a roll forward of the Company's beginning and ending claims and benefits payable balances. Claims and benefits payable is the liability for unpaid loss and loss adjustment expenses and is comprised of case and IBNR reserves. Since unpaid loss and loss adjustment expenses are estimates, the Company's actual losses incurred may be more or less than the Company's previously developed estimates, which is referred to as either unfavorable or favorable development. Years Ended December 31, 2016 2015 2014 Claims and benefits payable, at beginning of year $ 1,719,916 $ 1,717,938 $ 1,679,730 Less: Reinsurance ceded and other (384,297 ) (344,742 ) (272,687 ) Net claims and benefits payable, at beginning of year 1,335,619 1,373,196 1,407,043 Incurred losses and loss adjustment expenses related to: Current year 181,588 721,099 728,099 Prior year's interest 9,382 56,661 58,472 Prior year (s) (40,350 ) (35,026 ) (50,065 ) Total incurred losses and loss adjustment expenses 150,620 742,734 736,506 Paid losses and loss adjustment expenses related to: Current year 177,218 444,567 436,752 Prior year (s) 1,297,926 335,744 333,601 Total paid losses and loss adjustment expenses 1,475,144 780,311 770,353 Net claims and benefits payable, at end of year 11,095 1,335,619 1,373,196 Plus: Reinsurance ceded and other 1,401,777 384,297 344,742 Claims and benefits payable, at end of year $ 1,412,872 $ 1,719,916 $ 1,717,938 The Company experienced net favorable development in all three years. The discontinued Assurant Health and AEB businesses had a substantial contribution to the overall favorable development. Combined, the favorable development for Assurant Health and AEB was $39,946 , $35,046 and $50,075 in 2016, 2015 and 2014, respectively. For Assurant Health the favorable development in all years was attributed to lower medical provider utilization and lower medical inflation than assumed in the Company’s prior-year pricing and reserving processes. For AEB, the favorable development in all years was attributed to lower mortality rates and higher claim recovery rates than assumed in the Company’s prior year reserving processes.

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	GOODWILL Information about goodwill is as follows: Goodwill for the Years Ended December 31, 2016 2015 2014 Balance as of January 1: Goodwill $ 156,817 $ 156,817 $ 156,817 Accumulated impairment loss (139,532 ) (139,532 ) (139,532 ) 17,285 17,285 17,285 Impairment (Refer to Note 1) (17,285 ) — — Goodwill 156,817 156,817 156,817 Accumulated impairment losses (156,817 ) (139,532 ) (139,532 ) Balance as of December 31: $ — $ 17,285 $ 17,285

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income	12 Months Ended
	Dec. 31, 2016
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, 2016 Unrealized gains on securities OTTI Accumulated other comprehensive income Balance at December 31, 2015 $ 174,229 $ 9,306 $ 183,535 Other comprehensive income (loss) before reclassifications 17,095 (292 ) 16,803 Amounts reclassified from accumulated other comprehensive income (96,177 ) (440 ) (96,617 ) Net current-period other comprehensive loss (79,082 ) (732 ) (79,814 ) Balance at December 31, 2016 $ 95,147 $ 8,574 $ 103,721 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 (95,911 ) (1,526 ) (97,437 ) 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 111,189 1,525 112,714 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 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, 2016 2015 2014 Unrealized gains on securities $ (147,965 ) $ (5,203 ) $ (13,866 ) Net realized gains on investments, excluding other-than-temporary impairment losses 51,788 1,821 4,853 Provision for income taxes $ (96,177 ) $ (3,382 ) $ (9,013 ) Net of tax OTTI $ (677 ) $ 824 $ 24 Portion of net (gain) loss recognized in other comprehensive income, before taxes 237 (288 ) (8 ) Provision for income taxes $ (440 ) $ 536 $ 16 Net of tax Total reclassifications for the period $ (96,617 ) $ (2,846 ) $ (8,997 ) Net of tax

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2016
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 tax payments were $272,767 , $26,562 and $21,473 for the years ended December 31, 2016, 2015 and 2014, respectively. The increase in 2016 tax payments relates to the gains resulting from the AEB sale. The net amounts paid for non-tax related services and obligations to the Parent and its affiliates for the years ended December 31, 2016, 2015 and 2014, were $23,096 , $55,479 and $56,874 , 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, 2016
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, 2016, the aggregate future minimum lease payments under these operating lease agreements that have initial or non-cancelable terms in excess of one year are: 2017 $ 3,528 2018 3,528 2019 3,528 2020 3,528 2021 3,528 Thereafter 52,920 Total minimum future lease payments (a) $ 70,560 (a) Minimum future lease payments exclude $22,944 of sublease rental income. Rent expense was $4,051 , $5,973 and $6,182 for 2016, 2015 and 2014, respectively. The sale of the Assurant Employee Benefits segment to Sun Life did 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. Sublease income was $4,054 in 2016. 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, 2016
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 $ 1,844 $ 1,987 $ 1,987 States, municipalities and political subdivisions 9,890 10,827 10,827 Foreign governments 9,286 11,301 11,301 Asset-backed 161 169 169 Commercial mortgage-backed 3,426 3,245 3,245 Residential mortgage-backed 33,731 36,863 36,863 U.S. corporate 667,024 793,399 793,399 Foreign corporate 146,104 170,872 170,872 Total fixed maturity securities 871,466 1,028,663 1,028,663 Equity securities: Common stocks 92 447 447 Non-redeemable preferred stocks 85,610 93,170 93,170 Total equity securities 85,702 93,617 93,617 Commercial mortgage loans on real estate, at amortized cost 98,451 103,037 98,451 Policy loans 7,376 7,376 7,376 Short-term investments 2,714 2,714 2,714 Other investments 58,125 58,125 58,125 Total investments $ 1,123,834 $ 1,293,532 $ 1,288,946

Schedule III - Supplementary In

Schedule III - Supplementary Insurance Information	12 Months Ended
	Dec. 31, 2016
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) 2016 $ 128 $ 3,068,051 $ 28,062 $ 1,412,872 $ 180,312 $ 97,770 $ 152,700 $ 5,826 $ 137,927 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 * Includes amortization of value of business acquired and underwriting, general and administration expenses and goodwill impairment.

Schedule IV - Reinsurance

Schedule IV - Reinsurance	12 Months Ended
	Dec. 31, 2016
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 $ 68,173,925 $ 68,066,345 $ 1,232,560 $ 1,340,140 92.0 % Premiums: Life insurance $ 269,549 $ 234,835 $ 5,907 $ 40,621 14.5 % Accident and health insurance 752,143 665,393 52,941 139,691 37.9 % Total earned premiums $ 1,021,692 $ 900,228 $ 58,848 $ 180,312 32.6 % Benefits: Life insurance $ 379,529 $ 341,034 $ 16,292 $ 54,787 29.7 % Accident and health insurance 863,120 790,051 24,844 97,913 25.4 % Total policyholder benefits $ 1,242,649 $ 1,131,085 $ 41,136 $ 152,700 26.9 % Union Security Insurance Company for the year ended December 31, 2015 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 %

Schedule V - Valuation and Qual

Schedule V - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2016
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 2016: Valuation allowance for mortgage loans on real estate $ 1,074 $ 623 $ — $ — $ 1,697 Valuation allowance for uncollectible agents balances 4,310 (5 ) — — 4,305 Valuation allowance for uncollectible accounts — 1,020 — — 1,020 Valuation allowance for reinsurance recoverables — 112 — — 112 Total $ 5,384 $ 1,750 $ — $ — $ 7,134 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

Summary of Significant Accoun27

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
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 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.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) is comprised of net income, net unrealized gains and losses on securities classified as available for sale and net unrealized gains and losses on other-than-temporarily impaired securities, less deferred income taxes.
Reclassifications	Reclassifications Certain prior period amounts have been reclassified to conform to the 2016 presentation.
Fair Value	Fair Value The Company uses an exit price for its fair value measurements. An exit price is defined as the amount received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In measuring fair value, the Company gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. See Note 4 for further information.
Investments	Investments Fixed maturity and equity securities are classified as available for sale, as defined in the investments guidance, and reported at fair value. If the fair value is higher than the amortized cost for fixed maturity securities or the 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 ceases accruing interest income on loans after 90 days of non-payments of principal and interest (unless the loans are both well secured and in the process of collection). A loan may be placed in such 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 or amortized cost, which approximates fair value. 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. See Note 3 for further information. Realized gains and losses on sales of investments are recognized on the specific identification basis. Investment income is recorded as earned and reported net of investment expenses. The Company uses the interest method to recognize interest income on its commercial mortgage loans. The Company anticipates prepayments of principal in the calculation of the effective yield for mortgage-backed securities and structured securities. The retrospective method is used to adjust the effective yield.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers cash on hand, all operating cash and working capital cash to be cash equivalents. These amounts are carried at cost, which approximates fair value.
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 which can be used to pay related insurance obligations. 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.
Other Assets	Other Assets Other assets include prepaid items and value of business acquired in acquisitions. As of December 31, 2015, other assets also included held for sale assets related to the disposition of the AEB business and deferred acquisition costs and other intangible assets related to the AEB business.
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 and reflect judgments about expected future claim payments. Factors used in their calculation include experience derived from historical claim payments and actuarial assumptions. Calculations incorporate assumptions about the incidence of incurred claims, the extent to which all claims have been reported, and internal claims processing charges and other relevant factors. While the methods of making such estimates and establishing the related liabilities are periodically reviewed and updated, the estimation of reserves is not an exact process given that management is using historical information and methods to project future events and reserve outcomes. The recorded reserves represent our best estimates at a point in time of the ultimate settlement and administration of a claim or group of claims based upon actuarial assumptions and projections using 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, 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 complex process involving significant judgment, there can be no certainty that future settlement amounts for claims incurred through the financial reporting date will not vary from reported claims reserves. Future loss development could require reserves to be increased or decreased, which could have a material effect on our earnings in the periods in which such increases or decreases are made. However, based on information currently available, we believe our reserve estimates are adequate. Long Duration Contracts The Company’s long duration contracts primarily consist of those policies disposed of via reinsurance (FFG, LTC and AEB contracts), preneed life insurance policies and annuity contracts, as well as include policies no longer offered consisting of traditional life, group life conversion and medical policies. 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. The policies disposed of via reinsurance and certain life, annuity and group life conversion policies no longer offered 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. Risks related to the reserves recorded for policies under FFG, LTC and AEB 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 AEB contracts disposed of via reinsurance (group term life, group disability, dental, vision), medical contracts no longer offered 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 . 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, 2016, the Company sold its AEB business primarily through coinsurance contracts. 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 these sales 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. For the deferred gains related to the disposal of the AEB, FFG and LTC businesses, the Company periodically reviews and evaluates the estimates affecting the deferred gain on disposal of the business, and adjusts the revenue recognized accordingly.
Premiums	Premiums Long Duration Contracts Prior to the disposal of the AEB business, the Company’s long duration contracts consisted of 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. After March 1, 2016, all revenue for the AEB business is ceded. 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 revenue is recognized over the contract term in proportion to the amount of insurance protection provided. The Company’s short duration contracts primarily include the AEB contracts disposed of via reinsurance (group term life, group disability, dental, vision), individual medical products no longer offered and credit disability. After March 1, 2016, all revenue for the AEB business is ceded.
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 OTTI losses is the total amount by which the fair value of the security is below 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. Prior to March 1, 2016, the Company also derived fees and other income from providing administrative services related to the AEB business. These fees were recognized monthly when services were 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, 2016, the Company adopted the 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 adoption of this new consolidation guidance did not have an impact on the Company’s financial position and results of operations. Recent Accounting Pronouncements — Not Yet Adopted In October 2016, the Financial Accounting Standards Board ("FASB") issued amended guidance on tax accounting for intra-entity transfers of assets. Current guidance prohibits the recognition of current and deferred income taxes for an intra-entity asset transfer until the asset has been sold to an outside party. The amendments require an entity to recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. Also, the amended guidance eliminates the exception for an intra-entity transfer of an asset other than inventory. The amended guidance is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years, and should be applied on a modified retrospective basis. Therefore, the Company is required to adopt the guidance on January 1, 2018. Early adoption is permitted. The Company is evaluating the requirements of this guidance and the potential impact on the Company’s financial position and results of operations. In August 2016, the FASB issued amended guidance on presentation and classification in the statement of cash flows. The amendments address certain specific cash flow issues: debt prepayment or debt extinguishment costs; settlement of zero-coupon or insignificant coupon debt instruments; contingent consideration payments made after a business combination; proceeds from the settlement of insurance claims; proceeds from the settlement of corporate-owned life insurance policies (including bank-owned life insurance policies); distributions received from equity method investees; beneficial interests in securitization transactions; and guidance related to the identification of the primary source for separately identifiable cash flows. 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. Early adoption is permitted, provided that all of the amendments are adopted in the same period. The adoption of this guidance will not have an impact on the Company’s financial position and results of operations. In June 2016, the FASB issued amended guidance on reporting credit losses for assets held at amortized cost basis and available for sale debt securities. For assets held at amortized cost basis, the amended guidance eliminates the probable recognition threshold, and, instead requires an entity to reflect the current estimate of all expected credit losses. For available for sale debt securities, credit losses are measured in a manner similar to current GAAP, however the amended guidance requires that credit losses be presented as an allowance rather than as a permanent impairment. The amendments affect loans, debt securities, trade receivables, net investments in leases, off balance sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. The amended guidance is effective in fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Therefore, the Company is required to adopt the guidance on January 1, 2020. Early adoption is permitted as of the fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is evaluating the requirements of this guidance and the potential impact on the Company’s financial position and results of operations. In February 2016, the FASB issued new guidance on leases. The new guidance will replace the current lease guidance. The new guidance requires that entities recognize the assets and liabilities associated with leases on the balance sheet and to disclose key information about leasing arrangements. The new guidance is effective in fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Therefore, the Company is required to adopt the guidance on January 1, 2019. Early adoption is permitted. The Company is evaluating the requirements of this guidance and the potential impact on the Company’s financial position and results of operations. In January 2016, the 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 guidance and the potential impact on the Company’s financial position and results of operations.

Nature of Operations and Item28

Nature of Operations and Items Impacting Basis of Presentation (Tables)	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Gain by Transactions Component	e following represents a summary of the pre-tax gain recognized in 2016 by transaction component, including other related transaction components, as well as the related classification within the Consolidated Financial Statements: Total expected gains, after adjustment and contingent consideration $ 604,135 Initial transaction components: Gain on sale of entities 6,602 Novations (b) 59,096 Loss on retroactive reinsurance component, before realized gains (c) (109,590 ) Net loss prior to realized gains on transferred securities supporting retroactive reinsurance component(a) (43,892 ) Realized gains on transferred securities supporting retroactive reinsurance component (c) 141,462 Net gains on initial transaction $ 97,570 Realized gains related to contingent consideration (d) 15,200 Deferred gains as of March 1, 2016, after transaction adjustments 491,365 Amortization of deferred gains for the year ended December 31, 2016 (d) 340,934 Deferred gains as of December 31, 2016 (e) 150,431 Total net gains realized for 2016 (f) $ 453,704 (a) Amount classified within underwriting, general, and administrative expenses within the consolidated statements of operations. (b) Novations of certain insurance policies directly to Sun Life allowed for immediate gain recognition. (c) Reinsurance of existing claims liabilities requires retroactive accounting, necessitating losses to be recognized immediately. However, upon transfer of the associated assets supporting the liabilities, the Company recognized realized gains which more than offset the loss on the retroactive reinsurance component. The Company was required to classify the realized gains as part of net realized gains on investments, within the consolidated statements of operations. as part of net realized gains on investments, within the consolidated statements of operations. (d) Amount classified as amortization of deferred gains and gains on disposal of businesses within the consolidated statements of operations. (e) Amount classified as a component of the deferred gains on disposal of businesses within the consolidated balance sheets. (f) Total net gains realized for 2016 consists of the sum of the net gains on initial transaction of $97,570 , realized gains related to contingent consideration of $15,200 and the amortization of deferred gains for the year ended December 31, 2016 of $340,934 .

Investments (Tables)

Investments (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 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 $ 1,844 $ 143 $ — $ 1,987 $ — States, municipalities and political subdivisions 9,890 937 — 10,827 — Foreign governments 9,286 2,015 — 11,301 — Asset-backed 161 8 — 169 — Commercial mortgage-backed 3,426 — (181 ) 3,245 — Residential mortgage-backed 33,731 3,190 (58 ) 36,863 2,009 U.S. corporate 667,024 127,719 (1,344 ) 793,399 11,181 Foreign corporate 146,104 24,903 (135 ) 170,872 — Total fixed maturity securities $ 871,466 $ 158,915 $ (1,718 ) $ 1,028,663 $ 13,190 Equity securities: Common stocks $ 92 $ 355 $ — $ 447 $ — Non-redeemable preferred stocks 85,610 7,744 (184 ) 93,170 — Total equity securities $ 85,702 $ 8,099 $ (184 ) $ 93,617 $ — 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 U.S. corporate 1,613,522 230,567 (14,060 ) 1,830,029 11,972 Foreign corporate 439,323 53,119 (6,195 ) 486,247 — 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 $ — (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, 2016 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 $ 17,989 $ 18,351 Due after one year through five years 123,493 134,019 Due after five years through ten years 99,588 110,196 Due after ten years 593,078 725,820 Total 834,148 988,386 Asset-backed 161 169 Commercial mortgage-backed 3,426 3,245 Residential mortgage-backed 33,731 36,863 Total $ 871,466 $ 1,028,663
Schedule of Major Categories of Net Investment Income	Major categories of net investment income were as follows: Years Ended December 31, 2016 2015 2014 Fixed maturity securities $ 74,061 $ 129,980 $ 136,005 Equity securities 7,018 9,139 6,932 Commercial mortgage loans on real estate 10,232 30,417 33,403 Policy loans 455 529 778 Short-term investments 491 39 9 Other investments 7,166 5,266 10,617 Cash and cash equivalents 340 3 4 Total investment income 99,763 175,373 187,748 Investment expenses (1,993 ) (5,920 ) (7,014 ) Net investment income $ 97,770 $ 169,453 $ 180,734
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, 2016 2015 2014 Proceeds from sales $ 1,939,365 $ 312,031 $ 294,502 Gross realized gains (a) 168,905 9,733 16,833 Gross realized losses (b) (19,928 ) (4,284 ) (1,083 ) (a) The year ended December 31, 2016 gross realized gains includes $145,551 related to the sale of Assurant Employee Benefits as described in Note 1. (b) The year ended December 31,2016 gross realized losses includes $15,945 related to the sale of Assurant Employee benefits as described in Note 1.
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, 2016 2015 2014 Net realized gains (losses) related to sales and other: Fixed maturity securities $ 143,602 $ 3,164 $ 16,820 Equity securities 5,680 1,791 (328 ) Commercial mortgage loans on real estate 13,647 390 32 Other investments 2,193 11,699 (159 ) Total net realized gains related to sales and other (a) 165,122 17,044 16,365 Net realized losses related to other-than-temporary impairments: Fixed maturity securities (327 ) (2,382 ) (24 ) Other investments (1,852 ) (4,641 ) — Total net realized losses related to other-than-temporary impairments (2,179 ) (7,023 ) (24 ) Total net realized gains $ 162,943 $ 10,021 $ 16,341 (a) The year ended December 31, 2016 net gains includes $141,462 related to the sale of Assurant Employee Benefits as described in Note 1.
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, 2016 2015 2014 Balance, beginning of year $ 13,639 $ 13,467 $ 14,164 Additions for credit loss impairments recognized in the current period on securities previously impaired 326 — 24 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 (538 ) (224 ) (461 ) Reductions for credit loss impairments previously recognized on securities which matured, paid down, prepaid or were sold during the period (2,354 ) (367 ) (260 ) Balance, end of year $ 11,073 $ 13,639 $ 13,467
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, 2016 and 2015 were as follows: December 31, 2016 Less than 12 months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturity securities: Commercial mortgage-backed $ 3,245 $ (181 ) $ — $ — $ 3,245 $ (181 ) Residential mortgage-backed 1,900 (58 ) — — 1,900 (58 ) U.S. corporate 55,335 (1,104 ) 1,260 (240 ) 56,595 (1,344 ) Foreign corporate 3,135 (69 ) 1,970 (66 ) 5,105 (135 ) Total fixed maturity securities $ 63,615 $ (1,412 ) $ 3,230 $ (306 ) $ 66,845 $ (1,718 ) Equity securities: Non-redeemable preferred stocks $ 13,404 $ (184 ) $ — $ — $ 13,404 $ (184 ) 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 ) U.S. corporate 215,774 (12,481 ) 9,803 (1,579 ) 225,577 (14,060 ) Foreign corporate 67,198 (5,844 ) 1,035 (351 ) 68,233 (6,195 ) 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 )
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, 2016, by contractual maturity, is shown below: Cost or Amortized Cost Fair Value Due in one year through five years 6,944 6,914 Due after five years through ten years 17,682 17,443 Due after ten years 38,553 37,343 Total 63,179 61,700 Commercial mortgage-backed 3,426 3,245 Residential mortgage-backed 1,958 1,900 Total $ 68,563 $ 66,845
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, 2016 Loan-to-Value Carrying Value % of Gross Mortgage Loans Debt- Service Coverage Ratio 70% and less $ 92,357 92.2 % 1.80 81 - 95% 2,975 3.0 % 1.11 Greater than 95% 4,816 4.8 % 3.86 Gross commercial mortgage loans on real estate 100,148 100.0 % 1.88 Less valuation allowance (1,697 ) Net commercial mortgage loans on real estate $ 98,451 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

Fair Value Disclosures (Tables)

Fair Value Disclosures (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 and 2015. The amounts presented below for Other investments, 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. Other investments are comprised of investments in a modified coinsurance arrangement. The fair value amount and the majority of the associated levels presented for Other investments and Assets and Liabilities held in separate accounts are received directly from third parties. December 31, 2016 Total Level 1 Level 2 Level 3 Financial Assets Fixed maturity securities: United States Government and government agencies and authorities $ 1,987 $ — $ 1,987 $ — State, municipalities and political subdivisions 10,827 — 10,827 — Foreign governments 11,301 — 11,301 — Asset-backed 169 — 169 — Commercial mortgage-backed 3,245 — — 3,245 Residential mortgage-backed 36,862 — 36,862 — U.S. corporate 793,399 — 789,765 3,634 Foreign corporate 170,873 — 160,921 9,952 Equity securities: Common stocks 447 447 — — Non-redeemable preferred stocks 93,170 — 92,076 1,094 Short-term investments 2,714 2,714 (b) — — Other investments 27,598 — 27,598 (c) — Cash equivalents 6,514 6,514 (b) — — Other assets 322 — — 322 (d) Assets held in separate accounts 1,499,698 1,438,615 (a) 61,083 (c) — Total financial assets $ 2,659,126 $ 1,448,290 $ 1,192,589 $ 18,247 Financial Liabilities Liabilities related to separate accounts $ 1,499,698 $ 1,438,615 (a) $ 61,083 (c) $ — 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 — U.S.corporate 1,830,029 — 1,819,302 10,727 Foreign corporate 486,247 — 470,350 15,897 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) $ — (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.
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, 2016 and 2015: Year Ended December 31, 2016 Balance, beginning of period Total gains (losses) (realized/ unrealized) included in earnings (1) Net unrealized losses included in other comprehensive income (2) Purchases Sales Transfers in (3) Transfers out (3) Balance, end of period Fixed maturity securities: States, municipalities and political subdivisions $ — $ — $ — $ 1,350 $ (1,350 ) $ — $ — — Commercial mortgage-backed 102 26 (183 ) 3,400 (100 ) — — 3,245 U.S. corporate 10,727 525 (600 ) 780 (6,327 ) 150 (1,621 ) 3,634 Foreign corporate 15,897 1,037 (828 ) — (6,154 ) — — 9,952 Equity securities: Non-redeemable preferred stocks 1,125 — (31 ) — — — — 1,094 Other assets 398 (76 ) — — — — — 322 Total level 3 assets $ 28,249 $ 1,512 $ (1,642 ) $ 5,530 $ (13,931 ) $ 150 $ (1,621 ) $ 18,247 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 U.S. corporate 22,025 (17 ) (243 ) — (891 ) — (10,147 ) 10,727 Foreign corporate — (2 ) (786 ) — (427 ) 17,112 — 15,897 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 (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, 2016 Fair Value Carrying Value Total Level 1 Level 2 Level 3 Financial assets: Commercial mortgage loans on real estate $ 98,451 $ 103,037 $ — $ — $ 103,037 Policy loans 7,376 7,376 7,376 — — Other investments 155 155 — — 155 Total financial assets $ 105,982 $ 110,568 $ 7,376 $ — $ 103,192 Financial liabilities: Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1) $ 218,113 $ 245,953 $ — $ — $ 245,953 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 (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, 2016
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, 2016 2015 2014 Current expense $ 271,455 $ 29,778 $ 31,688 Deferred (benefit) expense (65,212 ) 11,235 3,311 Total income tax expense $ 206,243 $ 41,013 $ 34,999
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, 2016 2015 2014 Federal income tax rate: 35.0 % 35.0 % 35.0 % Reconciling items: Dividends-received deduction (0.3 )% (1.7 )% (2.6 )% Nondeductible health insurer fee 0.5 % 2.3 % 1.9 % Change in liability for prior years' taxes — % 0.5 % (0.3 )% Goodwill 1.2 % — % — % Capital contribution from affiliated entity impacting taxable income 3.7 % — % — % Other (0.1 )% (0.5 )% (0.4 )% Effective income tax rate 40.0 % 35.6 % 33.6 %
Schedule of Significant Deferred Tax Assets and Deferred Tax Liabilities	The tax effects of temporary differences that result in significant deferred tax assets and liabilities are as follows: December 31, 2016 2015 Deferred tax assets: Deferred gain on disposal of businesses $ 70,148 $ 20,477 Investments, net 17,180 39,673 Deferred acquisition costs (1) 22,809 11,021 Policyholder and separate account reserves 13,267 — Other 4,696 4,654 Total deferred tax asset 128,100 75,825 Deferred tax liabilities: Net unrealized appreciation on securities (57,870 ) (100,851 ) Policyholder and separate account reserves — (7,168 ) Other (705 ) (6,486 ) Total deferred tax liability (58,575 ) (114,505 ) Net deferred income tax asset (liability) $ 69,525 $ (38,680 ) (1) For life policies, tax law requires that a percentage of premiums related to life insurance contracts be capitalized as tax DAC and amortized over a period of years. Therefore, the tax DAC balance is not affected by the significant decrease in the GAAP DAC balance as of December 31, 2016.

Premiums and Accounts Receiva32

Premiums and Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 2015 Insurance premiums receivable $ 1,246 $ 60,286 Other receivables 6,079 6,805 Allowance for uncollectible amounts (5,325 ) (4,310 ) Total $ 2,000 $ 62,781

Statutory Information (Tables)

Statutory Information (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 2015 2014 Statutory net income $ 481,703 $ 71,464 $ 67,287 Statutory capital and surplus $ 158,528 $ 428,366 $ 415,720

Reinsurance (Tables)

Reinsurance (Tables)	12 Months Ended
	Dec. 31, 2016
Reinsurance Disclosures [Abstract]
Schedule of Reinsurance Recoverables	The following table provides details of the reinsurance recoverables balance as of December 31: 2016 2015 Ceded future policyholder benefits and expenses $ 2,150,020 $ 1,826,798 Ceded unearned premium 27,647 24,587 Ceded claims and benefits payable 1,373,742 360,176 Ceded paid losses 13,623 14,363 Total $ 3,565,032 $ 2,225,924
Schedule of Reinsurance Recoverable Grouped by A.M. Best Rating	The following table provides the reinsurance recoverable as of December 31, 2016 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+ $ 1,535,290 $ 27,410 $ 1,357,202 $ 13,465 $ 2,933,367 A or A– 614,376 237 16,540 267 631,420 Not rated 354 — — 3 357 Total 2,150,020 27,647 1,373,742 13,735 3,565,144 Less Allowance: — — — (112 ) (112 ) Net reinsurance recoverable $ 2,150,020 $ 27,647 $ 1,373,742 $ 13,623 $ 3,565,032
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, 2016 2015 2014 Long Duration Short Duration Total Long Duration Short Duration Total Long Duration Short Duration Total Direct earned premiums $ 213,720 $ 807,972 $ 1,021,692 $ 209,379 $ 843,065 $ 1,052,444 $ 202,992 $ 839,786 $ 1,042,778 Premiums assumed 4,585 54,263 58,848 8,365 151,709 160,074 8,400 149,549 157,949 Premiums ceded (200,622 ) (699,606 ) (900,228 ) (151,031 ) (13,946 ) (164,977 ) (151,491 ) (13,769 ) (165,260 ) Net earned premiums $ 17,683 $ 162,629 $ 180,312 $ 66,713 $ 980,828 $ 1,047,541 $ 59,901 $ 975,566 $ 1,035,467 Direct policyholder benefits $ 695,763 $ 546,886 $ 1,242,649 $ 414,480 $ 550,006 $ 964,486 $ 661,461 $ 542,796 $ 1,204,257 Policyholder benefits assumed 15,510 25,626 41,136 18,311 147,193 165,504 21,922 145,597 167,519 Policyholder benefits ceded (672,214 ) (458,871 ) (1,131,085 ) (373,603 ) (6,803 ) (380,406 ) (616,370 ) (9,305 ) (625,675 ) Net policyholder benefits $ 39,059 $ 113,641 $ 152,700 $ 59,188 $ 690,396 $ 749,584 $ 67,013 $ 679,088 $ 746,101

Reserves (Tables)

Reserves (Tables)	12 Months Ended
	Dec. 31, 2016
Insurance [Abstract]
Schedule of Most Significant Claims and Benefits Payable	The following table provides a roll forward of the Company's beginning and ending claims and benefits payable balances. Claims and benefits payable is the liability for unpaid loss and loss adjustment expenses and is comprised of case and IBNR reserves. Since unpaid loss and loss adjustment expenses are estimates, the Company's actual losses incurred may be more or less than the Company's previously developed estimates, which is referred to as either unfavorable or favorable development. Years Ended December 31, 2016 2015 2014 Claims and benefits payable, at beginning of year $ 1,719,916 $ 1,717,938 $ 1,679,730 Less: Reinsurance ceded and other (384,297 ) (344,742 ) (272,687 ) Net claims and benefits payable, at beginning of year 1,335,619 1,373,196 1,407,043 Incurred losses and loss adjustment expenses related to: Current year 181,588 721,099 728,099 Prior year's interest 9,382 56,661 58,472 Prior year (s) (40,350 ) (35,026 ) (50,065 ) Total incurred losses and loss adjustment expenses 150,620 742,734 736,506 Paid losses and loss adjustment expenses related to: Current year 177,218 444,567 436,752 Prior year (s) 1,297,926 335,744 333,601 Total paid losses and loss adjustment expenses 1,475,144 780,311 770,353 Net claims and benefits payable, at end of year 11,095 1,335,619 1,373,196 Plus: Reinsurance ceded and other 1,401,777 384,297 344,742 Claims and benefits payable, at end of year $ 1,412,872 $ 1,719,916 $ 1,717,938

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	Information about goodwill is as follows: Goodwill for the Years Ended December 31, 2016 2015 2014 Balance as of January 1: Goodwill $ 156,817 $ 156,817 $ 156,817 Accumulated impairment loss (139,532 ) (139,532 ) (139,532 ) 17,285 17,285 17,285 Impairment (Refer to Note 1) (17,285 ) — — Goodwill 156,817 156,817 156,817 Accumulated impairment losses (156,817 ) (139,532 ) (139,532 ) Balance as of December 31: $ — $ 17,285 $ 17,285

Accumulated Other Comprehensi37

Accumulated Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 Unrealized gains on securities OTTI Accumulated other comprehensive income Balance at December 31, 2015 $ 174,229 $ 9,306 $ 183,535 Other comprehensive income (loss) before reclassifications 17,095 (292 ) 16,803 Amounts reclassified from accumulated other comprehensive income (96,177 ) (440 ) (96,617 ) Net current-period other comprehensive loss (79,082 ) (732 ) (79,814 ) Balance at December 31, 2016 $ 95,147 $ 8,574 $ 103,721 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 (95,911 ) (1,526 ) (97,437 ) 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 111,189 1,525 112,714 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
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, 2016 2015 2014 Unrealized gains on securities $ (147,965 ) $ (5,203 ) $ (13,866 ) Net realized gains on investments, excluding other-than-temporary impairment losses 51,788 1,821 4,853 Provision for income taxes $ (96,177 ) $ (3,382 ) $ (9,013 ) Net of tax OTTI $ (677 ) $ 824 $ 24 Portion of net (gain) loss recognized in other comprehensive income, before taxes 237 (288 ) (8 ) Provision for income taxes $ (440 ) $ 536 $ 16 Net of tax Total reclassifications for the period $ (96,617 ) $ (2,846 ) $ (8,997 ) Net of tax

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of Aggregate Future Minimum Lease Payments Under Operating Lease Agreements	At December 31, 2016, the aggregate future minimum lease payments under these operating lease agreements that have initial or non-cancelable terms in excess of one year are: 2017 $ 3,528 2018 3,528 2019 3,528 2020 3,528 2021 3,528 Thereafter 52,920 Total minimum future lease payments (a) $ 70,560 (a) Minimum future lease payments exclude $22,944 of sublease rental income.

Nature of Operations and Item39

Nature of Operations and Items Impacting Basis of Presentation - Narrative (Details) - USD ($) $ in Thousands		Mar. 01, 2016	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2016		Dec. 31, 2015	Dec. 31, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net cash consideration	[1]				$ 880,507		$ 0	$ 0
Dividends					890,000	[2]	83,000	97,000
Cash dividends paid					379,333		83,000	97,000
Investments dividends paid					510,667
Goodwill impairment					17,285		0	0
Capital contribution from affiliated entity					54,271
Assurant Employee Benefits | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net cash consideration		$ 884,357
Contingent consideration		15,200			15,200
Additional cash consideration			$ 15,200	$ 15,200	15,200
Estimated gain on disposal before adjustment				604,135
Gain on disposal					$ 453,704
Deferred gain, percentage to be earned in period					90.00%
Amortization of disposal					$ 340,934
Deferred gain on disposal		491,365	150,431	$ 150,431	150,431
Amortization of deferred gain on disposal			$ 340,934		340,934
Goodwill impairment					17,285
Pre-tax income on disposal					14,025		72,764	73,038
Assurant Employee Benefits | Parent Company | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net cash consideration		926,174
Contingent consideration		$ 16,000
Retained Earnings
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Dividends					$ 376,018	[2]	$ 83,000	$ 97,000
[1]	Related to the sale of Assurant Employee Benefits segment mainly through reinsurance transactions.
[2]	Dividends are required to be deducted from retained earnings and when depleted, deducted from additional paid-in capital.

Nature of Operations and Item40

Nature of Operations and Items Impacting Basis of Presentation - Gain by Transaction Component (Details) - Disposal Group, Disposed of by Sale, Not Discontinued Operations - Assurant Employee Benefits - USD ($) $ in Thousands	Mar. 01, 2016	Dec. 31, 2016	Dec. 31, 2016
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total expected gains, after adjustment and contingent consideration	$ 604,135
Gain on sale of entities	6,602
Novations, resulting in recognized gains	59,096
Loss on retroactive reinsurance component, before realized gains	(109,590)
Net gain prior to realized gains on transferred securities supporting retroactive (a)	(43,892)
Realized gains on transferred securities supporting retroactive component	141,462		$ 141,462
Net gains on initial transaction	97,570		97,570
Realized gains related to contingent consideration	15,200		15,200
Disposal Group, Deferred Gain on Disposal [Roll Forward]
Beginning deferred gain on disposal		$ 491,365
Amortization of deferred gain on disposal		340,934	340,934
Ending deferred gain on disposal	$ 491,365	$ 150,431	150,431
Total net gains realized for 2016			$ 453,704

Summary of Significant Accoun41

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2016
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
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%

Investments - Schedule of Amort

Investments - Schedule of Amortized Cost, Gross Unrealized Gains and Losses, Fair Value, and Other-Than-Temporary-Impairment of Fixed Maturity and Equity Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Investments
Cost or Amortized Cost	$ 1,123,834
Fair Value	1,293,532
Fixed maturity securities
Investments
Cost or Amortized Cost	871,466	$ 2,172,677
Gross Unrealized Gains	158,915	294,599
Gross Unrealized Losses	(1,718)	(20,355)
Fair Value	1,028,663	2,446,921
Fixed maturity securities | OTTI | Available-for-sale securities
Investments
OTTI in AOCI	13,190	14,318
Fixed maturity securities | United States Government and government agencies and authorities
Investments
Cost or Amortized Cost	1,844	1,859
Gross Unrealized Gains	143	194
Gross Unrealized Losses	0	0
Fair Value	1,987	2,053
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	9,890	36,850
Gross Unrealized Gains	937	1,890
Gross Unrealized Losses	0	0
Fair Value	10,827	38,740
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	9,286	14,567
Gross Unrealized Gains	2,015	2,644
Gross Unrealized Losses	0	0
Fair Value	11,301	17,211
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	161	575
Gross Unrealized Gains	8	37
Gross Unrealized Losses	0	0
Fair Value	169	612
Fixed maturity securities | Asset-backed | OTTI | Available-for-sale securities
Investments
OTTI in AOCI	0	0
Fixed maturity securities | Commercial mortgage-backed
Investments
Cost or Amortized Cost	3,426	1,064
Gross Unrealized Gains	0	15
Gross Unrealized Losses	(181)	0
Fair Value	3,245	1,079
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	33,731	64,917
Gross Unrealized Gains	3,190	6,133
Gross Unrealized Losses	(58)	(100)
Fair Value	36,863	70,950
Fixed maturity securities | Residential mortgage-backed | OTTI | Available-for-sale securities
Investments
OTTI in AOCI	2,009	2,346
Fixed maturity securities | U.S. corporate
Investments
Cost or Amortized Cost	667,024	1,613,522
Gross Unrealized Gains	127,719	230,567
Gross Unrealized Losses	(1,344)	(14,060)
Fair Value	793,399	1,830,029
Fixed maturity securities | U.S. corporate | OTTI
Investments
OTTI in AOCI	11,181	11,972
Fixed maturity securities | Foreign corporate
Investments
Cost or Amortized Cost	146,104	439,323
Gross Unrealized Gains	24,903	53,119
Gross Unrealized Losses	(135)	(6,195)
Fair Value	170,872	486,247
Fixed maturity securities | Foreign corporate | OTTI | Available-for-sale securities
Investments
OTTI in AOCI	0	0
Equity securities
Investments
Cost or Amortized Cost	85,702	144,407
Gross Unrealized Gains	8,099	14,144
Gross Unrealized Losses	(184)	(469)
Fair Value	93,617	158,082
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	355	361
Gross Unrealized Losses	0	0
Fair Value	447	453
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	85,610	144,315
Gross Unrealized Gains	7,744	13,783
Gross Unrealized Losses	(184)	(469)
Fair Value	93,170	157,629
Equity securities | Non-redeemable preferred stocks | OTTI | Available-for-sale securities
Investments
OTTI in AOCI	$ 0	$ 0

Investments - Schedule of Amo43

Investments - Schedule of Amortized Cost, Gross Unrealized Gains and Losses, Fair Value, and Other-Than-Temporary-Impairment of Fixed Maturity and Equity Securities - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Investments
Fair Value	$ 1,293,532
Cost or Amortized Cost	1,123,834
Pre-refunded bonds
Investments
Fair Value	$ 5,296	$ 16,607
Credit concentration | Corporate fixed maturity and equity securities | Investment rated as investment grade | Energy Sector
Investments
Concentration percentage	93.00%	95.00%
Investment portfolio | Credit concentration | Corporate fixed maturity and equity securities | Energy Sector
Investments
Cost or Amortized Cost	$ 107,687	$ 253,847
Gross Unrealized Gains	15,371	9,743
Investment portfolio | Credit concentration | Corporate fixed maturity and equity securities | Europe
Investments
Cost or Amortized Cost	98,886	300,740
Gross Unrealized Gains	$ 14,809	$ 33,752
Investment portfolio | Credit concentration | Corporate fixed maturity and equity securities | Other individual European countries
Investments
Concentration percentage	34.00%	27.00%
Investment portfolio | Credit concentration | States, municipalities and political subdivisions | Municipal revenue bonds
Investments
Concentration percentage	51.00%	31.00%
Investment portfolio | Credit concentration | States, municipalities and political subdivisions | Municipal revenue bonds | Individual U. S. states
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	4.00%	5.00%

Investments - Schedule of Cost

Investments - Schedule of Cost or Amortized Cost and Fair Value of Fixed Maturity Securities By Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Cost or Amortized Cost
Total	$ 871,466	$ 2,172,677
Fair Value
Total	1,028,663	$ 2,446,921
Fixed maturity securities
Cost or Amortized Cost
Due in one year or less	17,989
Due after one year through five years	123,493
Due after five years through ten years	99,588
Due after ten years	593,078
Total Cost or Amortized Cost, Contractual maturity	834,148
Fair Value
Due in one year or less	18,351
Due after one year through five years	134,019
Due after five years through ten years	110,196
Due after ten years	725,820
Total Fair Value, Contractual maturity	988,386
Asset-backed
Cost or Amortized Cost
Cost or Amortized Cost	161
Fair Value
Fair Value	169
Commercial mortgage-backed
Cost or Amortized Cost
Cost or Amortized Cost	3,426
Fair Value
Fair Value	3,245
Residential mortgage-backed
Cost or Amortized Cost
Cost or Amortized Cost	33,731
Fair Value
Fair Value	$ 36,863

Investments - Schedule of Major

Investments - Schedule of Major Categories of Net Investment Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Major categories of net investment income
Total investment income	$ 99,763	$ 175,373	$ 187,748
Investment expenses	(1,993)	(5,920)	(7,014)
Net investment income	97,770	169,453	180,734
Fixed maturity securities
Major categories of net investment income
Total investment income	74,061	129,980	136,005
Equity securities
Major categories of net investment income
Total investment income	7,018	9,139	6,932
Commercial mortgage loans on real estate
Major categories of net investment income
Total investment income	10,232	30,417	33,403
Policy loans
Major categories of net investment income
Total investment income	455	529	778
Short-term investments
Major categories of net investment income
Total investment income	491	39	9
Other investments
Major categories of net investment income
Total investment income	7,166	5,266	10,617
Cash and cash equivalents
Major categories of net investment income
Total investment income	$ 340	$ 3	$ 4

Investments - Proceeds From Sal

Investments - Proceeds From Sales of Available-For-Sale Securities and the Gross Realized Gains and Gross Realized Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Available-for-sale securities, proceeds and realized gains (losses) included in earnings
Proceeds from sales	$ 1,939,365	$ 312,031	$ 294,502
Gross realized gains	168,905	9,733	16,833
Gross realized losses	$ (19,928)	$ (4,284)	$ (1,083)
Other information
Average period of time for which securities were traded continuously at a price below book value for securities sold at a loss	6 months
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Assurant Employee Benefits
Available-for-sale securities, proceeds and realized gains (losses) included in earnings
Gross realized gains	$ 145,551
Gross realized losses	$ (15,945)

Investments - Schedule of Net R

Investments - Schedule of Net Realized Gains (Losses), Including Other-Than-Temporary Impairments (Details) - USD ($) $ in Thousands		Mar. 01, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net realized gains (losses) related to sales and other
Total net realized gains related to sales and other			$ 165,122	$ 17,044	$ 16,365
Net other-than-temporary investment losses recognized in earnings			(2,179)	(7,023)	(24)
Total net realized gains	[1]		162,943	10,021	16,341
Fixed maturity securities
Net realized gains (losses) related to sales and other
Total net realized gains related to sales and other			143,602	3,164	16,820
Net other-than-temporary investment losses recognized in earnings			(327)	(2,382)	(24)
Equity securities
Net realized gains (losses) related to sales and other
Total net realized gains related to sales and other			5,680	1,791	(328)
Commercial mortgage loans on real estate
Net realized gains (losses) related to sales and other
Total net realized gains related to sales and other			13,647	390	32
Other investments
Net realized gains (losses) related to sales and other
Total net realized gains related to sales and other			2,193	11,699	(159)
Net other-than-temporary investment losses recognized in earnings			(1,852)	$ (4,641)	$ 0
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Assurant Employee Benefits
Net realized gains (losses) related to sales and other
Net gains related to sale		$ 141,462	$ 141,462
[1]	Related to the sale of Assurant Employee Benefits segment mainly through reinsurance transactions.

Investments - Schedule of Credi

Investments - Schedule of Credit Loss Impairments on Fixed Maturity Securities for Which a Portion of the OTTI Loss was Recognized in AOCI (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Other-Than-Temporary Impairments
Other than temporary Impairments	$ 1,973	$ 7,724	$ 55
OTTI recognized in earnings	2,179	7,023	24
Portion of net (loss) income recognized in other comprehensive income, before taxes	(206)	701	31
Fixed maturity securities
Other-Than-Temporary Impairments
OTTI recognized in earnings	327	2,382	24
Credit loss impairments on fixed maturity securities for which a portion of the OTTI loss was recognized in AOCI
Balance, beginning of year	13,639	13,467	14,164
Additions for credit loss impairments recognized in the current period on securities previously impaired	326	0	24
Additions for credit loss impairments recognized in the current period on securities not previously impaired	0	763	0
Reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security	(538)	(224)	(461)
Reductions for credit loss impairments previously recognized on securities which matured, paid down, prepaid or were sold during the period	(2,354)	(367)	(260)
Balance, end of year	$ 11,073	$ 13,639	$ 13,467

Investments - Schedule of Gross

Investments - Schedule of Gross Unrealized Losses on Fixed Maturity Securities and Equity Securities (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)security	Dec. 31, 2015USD ($)security
Fair value of securities in a continuous unrealized loss position
Fair value of securities in a continuous unrealized loss position, Total	$ 66,845
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	2.00%	6.00%
Percentage of gross unrealized losses in a continuous loss position for less than twelve months	84.00%	90.00%
Number of individual securities comprising total gross unrealized losses | security	69	228
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	$ 63,615	$ 288,792
Fair value of securities in a continuous unrealized loss position, 12 months or more	3,230	11,360
Fair value of securities in a continuous unrealized loss position, Total	66,845	300,152
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months	(1,412)	(18,416)
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more	(306)	(1,939)
Unrealized losses on securities in a continuous unrealized loss position, Total	(1,718)	(20,355)
Fixed maturity securities | Commercial 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	3,245
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	3,245
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months	(181)
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	(181)
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	1,900	5,820
Fair value of securities in a continuous unrealized loss position, 12 months or more	0	522
Fair value of securities in a continuous unrealized loss position, Total	1,900	6,342
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months	(58)	(91)
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more	0	(9)
Unrealized losses on securities in a continuous unrealized loss position, Total	(58)	(100)
Fixed maturity securities | U.S. 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	55,335	215,774
Fair value of securities in a continuous unrealized loss position, 12 months or more	1,260	9,803
Fair value of securities in a continuous unrealized loss position, Total	56,595	225,577
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months	(1,104)	(12,481)
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more	(240)	(1,579)
Unrealized losses on securities in a continuous unrealized loss position, Total	(1,344)	(14,060)
Fixed maturity securities | Foreign 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	3,135	67,198
Fair value of securities in a continuous unrealized loss position, 12 months or more	1,970	1,035
Fair value of securities in a continuous unrealized loss position, Total	5,105	68,233
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months	(69)	(5,844)
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more	(66)	(351)
Unrealized losses on securities in a continuous unrealized loss position, Total	(135)	(6,195)
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	13,404	16,307
Fair value of securities in a continuous unrealized loss position, 12 months or more	0	4,573
Fair value of securities in a continuous unrealized loss position, Total	13,404	20,880
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months	(184)	(330)
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more	0	(139)
Unrealized losses on securities in a continuous unrealized loss position, Total	$ (184)	$ (469)

Investments - Schedule of Cos50

Investments - Schedule of Cost or Amortized Cost and Fair Value of Available-For-Sale Fixed Maturity Securities in an Unrealized Loss Position (Details) $ in Thousands	Dec. 31, 2016USD ($)
Cost or Amortized Cost
Total	$ 68,563
Fair Value
Fair value of securities in a continuous unrealized loss position, Total	66,845
Fixed maturity securities
Cost or Amortized Cost
Due after one year through five years	6,944
Due after five years through ten years	17,682
Due after ten years	38,553
Total	63,179
Fair Value
Due after one year through five years	6,914
Due after five years through ten years	17,443
Due after ten years	37,343
Total Fair Value, Contractual maturity	61,700
Commercial mortgage-backed
Cost or Amortized Cost
Cost or Amortized Cost	3,426
Fair Value
Fair Value	3,245
Residential mortgage-backed
Cost or Amortized Cost
Cost or Amortized Cost	1,958
Fair Value
Fair Value	$ 1,900

Investments - Summary of Loan-T

Investments - Summary of Loan-To-Value and Average Debt-Service Coverage Ratios (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Commercial mortgage loans
Net commercial mortgage loans	$ 98,451	$ 420,569
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	$ 100,148	$ 421,643
Less valuation allowance	(1,697)	(1,074)
Net commercial mortgage loans	$ 98,451	$ 420,569
% of Gross Mortgage Loans (as a percent)	100.00%	100.00%
Debt-Service Coverage Ratio	1.88	1.96
Decrease in loan valuation allowance	$ 623	$ (390)
Commercial mortgage loans | Minimum
Commercial mortgage loans
Commercial mortgage loans	37	122
Commercial mortgage loans | Maximum
Commercial mortgage loans
Commercial mortgage loans	6,576	11,966
Commercial mortgage loans | 70% and less
Commercial mortgage loans
Commercial mortgage loans	$ 92,357	$ 399,321
% of Gross Mortgage Loans (as a percent)	92.20%	94.70%
Debt-Service Coverage Ratio	1.80	1.98
Commercial mortgage loans | 71 - 80%
Commercial mortgage loans
Commercial mortgage loans		$ 11,590
% of Gross Mortgage Loans (as a percent)		2.80%
Debt-Service Coverage Ratio		1.25
Commercial mortgage loans | 81 - 95%
Commercial mortgage loans
Commercial mortgage loans	$ 2,975	$ 5,916
% of Gross Mortgage Loans (as a percent)	3.00%	1.40%
Debt-Service Coverage Ratio	1.11	0.92
Commercial mortgage loans | Greater than 95%
Commercial mortgage loans
Commercial mortgage loans	$ 4,816	$ 4,816
% of Gross Mortgage Loans (as a percent)	4.80%	1.10%
Debt-Service Coverage Ratio	3.86	3.52
Commercial mortgage loans | Investment portfolio | Geographic concentration risk | California, New York and Utah
Commercial mortgage loans
Concentration percentage	36.00%
Fixed maturity securities
Commercial mortgage loans
Fixed maturity securities on deposit with various governmental authorities	$ 6,079	$ 11,248
CPI Caps
Commercial mortgage loans
Derivative assets included in other assets	322	398
Loss on derivatives included in earnings	$ 76	$ 294	$ 1,324

Investments - Commercial Mortga

Investments - Commercial Mortgage Loan Securitization and Variable Interest Entities (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Investments, Debt and Equity Securities [Abstract]
Certain mortgage loans on real estate transferred into trust	$ 48,761
Cash proceeds from securitization	51,379
Realized gain from securitization	2,415
Securities purchased at fair value	3,400
Maximum loss exposure	3,245
Maximum loss exposure in recorded carrying value	$ 29,674

Fair Value Disclosures - Schedu

Fair Value Disclosures - Schedule of the Company's Fair Value Hierarchy for Recurring Basis Assets and Liabilities (Details) - Recurring basis - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Level 1
Financial Assets
Total financial assets	$ 1,448,290	$ 1,681,104
Financial Liabilities
Liabilities related to separate accounts	1,438,615	1,535,267
Level 1 | Fixed maturity securities | United States Government and government agencies and authorities
Financial Assets
Total financial assets	0	0
Level 1 | Fixed maturity securities | States, municipalities and political subdivisions
Financial Assets
Total financial assets	0	0
Level 1 | Fixed maturity securities | Foreign governments
Financial Assets
Total financial assets	0	0
Level 1 | Fixed maturity securities | Asset-backed
Financial Assets
Total financial assets	0	0
Level 1 | Fixed maturity securities | Commercial mortgage-backed
Financial Assets
Total financial assets	0	0
Level 1 | Fixed maturity securities | Residential mortgage-backed
Financial Assets
Total financial assets	0	0
Level 1 | Fixed maturity securities | U.S. corporate
Financial Assets
Total financial assets	0	0
Level 1 | Fixed maturity securities | Foreign corporate
Financial Assets
Total financial assets	0	0
Level 1 | Equity securities | Common Stock
Financial Assets
Total financial assets	447	453
Level 1 | Equity securities | Non-redeemable preferred stocks
Financial Assets
Total financial assets	0	0
Level 1 | Short-term investments
Financial Assets
Total financial assets	2,714	90,497
Level 1 | Other investments
Financial Assets
Total financial assets	0
Level 1 | Cash equivalents
Financial Assets
Total financial assets	6,514	54,887
Level 1 | Other assets
Financial Assets
Total financial assets	0	0
Level 1 | Assets held in separate accounts
Financial Assets
Total financial assets	1,438,615	1,535,267
Level 2
Financial Assets
Total financial assets	1,192,589	2,636,937
Financial Liabilities
Liabilities related to separate accounts	61,083	60,238
Level 2 | Fixed maturity securities | United States Government and government agencies and authorities
Financial Assets
Total financial assets	1,987	2,053
Level 2 | Fixed maturity securities | States, municipalities and political subdivisions
Financial Assets
Total financial assets	10,827	38,740
Level 2 | Fixed maturity securities | Foreign governments
Financial Assets
Total financial assets	11,301	17,211
Level 2 | Fixed maturity securities | Asset-backed
Financial Assets
Total financial assets	169	612
Level 2 | Fixed maturity securities | Commercial mortgage-backed
Financial Assets
Total financial assets	0	977
Level 2 | Fixed maturity securities | Residential mortgage-backed
Financial Assets
Total financial assets	36,862	70,950
Level 2 | Fixed maturity securities | U.S. corporate
Financial Assets
Total financial assets	789,765	1,819,302
Level 2 | Fixed maturity securities | Foreign corporate
Financial Assets
Total financial assets	160,921	470,350
Level 2 | Equity securities | Common Stock
Financial Assets
Total financial assets	0	0
Level 2 | Equity securities | Non-redeemable preferred stocks
Financial Assets
Total financial assets	92,076	156,504
Level 2 | Short-term investments
Financial Assets
Total financial assets	0	0
Level 2 | Other investments
Financial Assets
Total financial assets	27,598
Level 2 | Cash equivalents
Financial Assets
Total financial assets	0	0
Level 2 | Other assets
Financial Assets
Total financial assets	0	0
Level 2 | Assets held in separate accounts
Financial Assets
Total financial assets	61,083	60,238
Level 3
Financial Assets
Total financial assets	18,247	28,249
Financial Liabilities
Liabilities related to separate accounts	0	0
Level 3 | Fixed maturity securities | United States Government and government agencies and authorities
Financial Assets
Total financial assets	0	0
Level 3 | Fixed maturity securities | States, municipalities and political subdivisions
Financial Assets
Total financial assets	0	0
Level 3 | Fixed maturity securities | Foreign governments
Financial Assets
Total financial assets	0	0
Level 3 | Fixed maturity securities | Asset-backed
Financial Assets
Total financial assets	0	0
Level 3 | Fixed maturity securities | Commercial mortgage-backed
Financial Assets
Total financial assets	3,245	102
Level 3 | Fixed maturity securities | Residential mortgage-backed
Financial Assets
Total financial assets	0	0
Level 3 | Fixed maturity securities | U.S. corporate
Financial Assets
Total financial assets	3,634	10,727
Level 3 | Fixed maturity securities | Foreign corporate
Financial Assets
Total financial assets	9,952	15,897
Level 3 | Equity securities | Common Stock
Financial Assets
Total financial assets	0	0
Level 3 | Equity securities | Non-redeemable preferred stocks
Financial Assets
Total financial assets	1,094	1,125
Level 3 | Short-term investments
Financial Assets
Total financial assets	0	0
Level 3 | Other investments
Financial Assets
Total financial assets	0
Level 3 | Cash equivalents
Financial Assets
Total financial assets	0	0
Level 3 | Other assets
Financial Assets
Total financial assets	322	398
Level 3 | Assets held in separate accounts
Financial Assets
Total financial assets	0	0
Total
Financial Assets
Total financial assets	2,659,126	4,346,290
Financial Liabilities
Liabilities related to separate accounts	1,499,698	1,595,505
Total | Fixed maturity securities | United States Government and government agencies and authorities
Financial Assets
Total financial assets	1,987	2,053
Total | Fixed maturity securities | States, municipalities and political subdivisions
Financial Assets
Total financial assets	10,827	38,740
Total | Fixed maturity securities | Foreign governments
Financial Assets
Total financial assets	11,301	17,211
Total | Fixed maturity securities | Asset-backed
Financial Assets
Total financial assets	169	612
Total | Fixed maturity securities | Commercial mortgage-backed
Financial Assets
Total financial assets	3,245	1,079
Total | Fixed maturity securities | Residential mortgage-backed
Financial Assets
Total financial assets	36,862	70,950
Total | Fixed maturity securities | U.S. corporate
Financial Assets
Total financial assets	793,399	1,830,029
Total | Fixed maturity securities | Foreign corporate
Financial Assets
Total financial assets	170,873	486,247
Total | Equity securities | Common Stock
Financial Assets
Total financial assets	447	453
Total | Equity securities | Non-redeemable preferred stocks
Financial Assets
Total financial assets	93,170	157,629
Total | Short-term investments
Financial Assets
Total financial assets	2,714	90,497
Total | Other investments
Financial Assets
Total financial assets	27,598
Total | Cash equivalents
Financial Assets
Total financial assets	6,514	54,887
Total | Other assets
Financial Assets
Total financial assets	322	398
Total | Assets held in separate accounts
Financial Assets
Total financial assets	$ 1,499,698	$ 1,595,505

Fair Value Disclosures - Summar

Fair Value Disclosures - Summary of the Change in Balance Sheet Carrying Value Associated with Level 3 Financial Assets Carried at Fair Value (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value
Balance, beginning of period	$ 28,249	$ 23,919
Total (losses) gains (realized/unrealized) included in earnings	1,512	(313)
Net unrealized gains (losses) included in other comprehensive income	(1,642)	(910)
Purchases	5,530	0
Sales	(13,931)	(1,412)
Transfers in	150	17,112
Transfers out	(1,621)	(10,147)
Balance, end of period	18,247	28,249
States, municipalities and political subdivisions
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value
Balance, beginning of period	0
Total (losses) gains (realized/unrealized) included in earnings	0
Net unrealized gains (losses) included in other comprehensive income	0
Purchases	1,350
Sales	(1,350)
Transfers in	0
Transfers out	0
Balance, end of period	0	0
Commercial mortgage-backed
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value
Balance, beginning of period	102	202
Total (losses) gains (realized/unrealized) included in earnings	26	0
Net unrealized gains (losses) included in other comprehensive income	(183)	(6)
Purchases	3,400	0
Sales	(100)	(94)
Transfers in	0	0
Transfers out	0	0
Balance, end of period	3,245	102
U.S. corporate
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value
Balance, beginning of period	10,727	22,025
Total (losses) gains (realized/unrealized) included in earnings	525	(17)
Net unrealized gains (losses) included in other comprehensive income	(600)	(243)
Purchases	780	0
Sales	(6,327)	(891)
Transfers in	150	0
Transfers out	(1,621)	(10,147)
Balance, end of period	3,634	10,727
Foreign corporate
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value
Balance, beginning of period	15,897	0
Total (losses) gains (realized/unrealized) included in earnings	1,037	(2)
Net unrealized gains (losses) included in other comprehensive income	(828)	(786)
Purchases	0	0
Sales	(6,154)	(427)
Transfers in	0	17,112
Transfers out	0	0
Balance, end of period	9,952	15,897
Non-redeemable preferred stocks
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value
Balance, beginning of period	1,125	1,000
Total (losses) gains (realized/unrealized) included in earnings	0	0
Net unrealized gains (losses) included in other comprehensive income	(31)	125
Purchases	0	0
Sales	0	0
Transfers in	0	0
Transfers out	0	0
Balance, end of period	1,094	1,125
Other assets
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value
Balance, beginning of period	398	692
Total (losses) gains (realized/unrealized) included in earnings	(76)	(294)
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	$ 322	$ 398

Fair Value Disclosures - Narrat

Fair Value Disclosures - Narrative (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Transfers between Level 1 and Level 2	$ 0	$ 0

Fair Value Disclosures - Sche56

Fair Value Disclosures - 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 (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Financial Assets
Commercial mortgage loans on real estate	$ 98,451	$ 420,569
Policy loans	7,376	10,031
Level 1
Financial Assets
Commercial mortgage loans on real estate	0	0
Policy loans	7,376	10,031
Other investments	0	0
Total financial assets	7,376	10,031
Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1)	0	0
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) (1)	0	0
Level 3
Financial Assets
Commercial mortgage loans on real estate	103,037	443,678
Policy loans	0	0
Other investments	155	365
Total financial assets	103,192	444,043
Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1)	245,953	240,124
Carrying Value
Financial Assets
Commercial mortgage loans on real estate	98,451	420,569
Policy loans	7,376	10,031
Other investments	155	365
Total financial assets	105,982	430,965
Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1)	218,113	220,053
Total
Financial Assets
Commercial mortgage loans on real estate	103,037	443,678
Policy loans	7,376	10,031
Other investments	155	365
Total financial assets	110,568	454,074
Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1)	$ 245,953	$ 240,124

Income Taxes Income Taxes - Sch

Income Taxes Income Taxes - Schedule of Company's Current and Deferred Federal Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Current expense	$ 271,455	$ 29,778	$ 31,688
Deferred (benefit) expense	(65,212)	11,235	3,311
Total income tax expense	$ 206,243	$ 41,013	$ 34,999

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of the Federal Income Tax Rate to the Company's Effective Income Tax Rate (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Reconciliation of the federal income tax rate to the Company's effective income tax rate
Federal income tax rate:	35.00%	35.00%	35.00%
Reconciling items:
Dividends-received deduction	(0.30%)	(1.70%)	(2.60%)
Nondeductible health insurer fee	0.50%	2.30%	1.90%
Change in liability for prior years' taxes	0.00%	0.50%	(0.30%)
Goodwill	1.20%	0.00%	0.00%
Capital contribution from affiliated entity impacting taxable income	3.70%	0.00%	0.00%
Other	(0.10%)	(0.50%)	(0.40%)
Effective income tax rate	40.00%	35.60%	33.60%
Unrecognized tax benefits (less than)	$ 1	$ 1	$ 1

Income Taxes - Schedule of Sign

Income Taxes - Schedule of Significant Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Deferred gain on disposal of businesses	$ 70,148,000	$ 20,477,000
Investments, net	17,180,000	39,673,000
Deferred acquisition costs (1)	22,809,000	11,021,000
Policyholder and separate account reserves	13,267,000	0
Other	4,696,000	4,654,000
Total deferred tax asset	128,100,000	75,825,000
Deferred tax liabilities:
Net unrealized appreciation on securities	(57,870,000)	(100,851,000)
Policyholder and separate account reserves	0	(7,168,000)
Other	(705,000)	(6,486,000)
Total deferred tax liability	(58,575,000)	(114,505,000)
Net deferred income tax asset (liability)	69,525,000
Net deferred income tax asset (liability)		$ (38,680,000)
Cumulative valuation allowance against deferred tax assets	0
Net operating or capital loss carryforwards	$ 0

Premiums and Accounts Receiva60

Premiums and Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Insurance [Abstract]
Insurance premiums receivable	$ 1,246	$ 60,286
Other receivables	6,079	6,805
Allowance for uncollectible amounts	(5,325)	(4,310)
Total	$ 2,000	$ 62,781

Stockholder's Equity (Details)

Stockholder's Equity (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Equity [Abstract]
Authorized shares of common stock (in shares)		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		$ 890,000	$ 83,000	$ 97,000
Capital contribution from affiliated entity	[1]	$ 54,271	$ 0	$ 0
[1]	Related to the sale of Assurant Employee Benefits segment mainly through reinsurance transactions.

Statutory Information - Schedul

Statutory Information - Schedule of Statutory Net Income and Capital and Surplus (Details) - Kansas Department of Commerce - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statutory Accounting Practices [Line Items]
Statutory net income	$ 481,703	$ 71,464	$ 67,287
Statutory capital and surplus	$ 158,528	$ 428,366	$ 415,720

Statutory Information - Narrati

Statutory Information - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statutory Accounting Practices [Line Items]
Dividends paid	$ 379,333	$ 83,000	$ 97,000
Kansas Department of Commerce
Statutory Accounting Practices [Line Items]
Dividends paid	$ 890,000	$ 83,000
Minimum dividend as percentage of insurers' surplus to be considered as extraordinary dividend	10.00%
RBC ratio under Authorized Control Level (as a percent)	100.00%
TAC of the Company subject to RBC Requirements	$ 171,391
Corresponding authorized control	$ 24,097
Kansas Department of Commerce | Minimum
Statutory Accounting Practices [Line Items]
RBC ratio under Company Action Level (as a percent)	100.00%
Kansas Department of Commerce | Maximum
Statutory Accounting Practices [Line Items]
RBC ratio under Company Action Level (as a percent)	200.00%

Reinsurance - Schedule of Reins

Reinsurance - Schedule of Reinsurance Recoverables (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Reinsurance Disclosures [Abstract]
Ceded future policyholder benefits and expenses	$ 2,150,020	$ 1,826,798
Ceded unearned premium	27,647	24,587
Ceded claims and benefits payable	1,373,742	360,176
Ceded paid losses	13,623	14,363
Net reinsurance recoverable	$ 3,565,032	$ 2,225,924

Reinsurance - Schedule of Rei65

Reinsurance - Schedule of Reinsurance Recoverables by A.M. Best Rating (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Ceded Credit Risk [Line Items]
Reinsurance recoverables	$ 3,565,144
Less Allowance:	(112)
Net reinsurance recoverable	3,565,032	$ 2,225,924
A.M. Best ratings of reinsurance, A Plus Plus or A Plus
Ceded Credit Risk [Line Items]
Reinsurance recoverables	2,933,367
A. M. Best ratings of reinsurer, A or A-
Ceded Credit Risk [Line Items]
Reinsurance recoverables	631,420
Not rated
Ceded Credit Risk [Line Items]
Reinsurance recoverables	357
Ceded future policyholder benefits and expense
Ceded Credit Risk [Line Items]
Reinsurance recoverables	2,150,020
Less Allowance:	0
Net reinsurance recoverable	2,150,020
Ceded future policyholder benefits and expense | A.M. Best ratings of reinsurance, A Plus Plus or A Plus
Ceded Credit Risk [Line Items]
Reinsurance recoverables	1,535,290
Ceded future policyholder benefits and expense | A. M. Best ratings of reinsurer, A or A-
Ceded Credit Risk [Line Items]
Reinsurance recoverables	614,376
Ceded future policyholder benefits and expense | Not rated
Ceded Credit Risk [Line Items]
Reinsurance recoverables	354
Ceded unearned premiums
Ceded Credit Risk [Line Items]
Reinsurance recoverables	27,647
Less Allowance:	0
Net reinsurance recoverable	27,647
Ceded unearned premiums | A.M. Best ratings of reinsurance, A Plus Plus or A Plus
Ceded Credit Risk [Line Items]
Reinsurance recoverables	27,410
Ceded unearned premiums | A. M. Best ratings of reinsurer, A or A-
Ceded Credit Risk [Line Items]
Reinsurance recoverables	237
Ceded unearned premiums | Not rated
Ceded Credit Risk [Line Items]
Reinsurance recoverables	0
Ceded claims and benefits payable
Ceded Credit Risk [Line Items]
Reinsurance recoverables	1,373,742
Less Allowance:	0
Net reinsurance recoverable	1,373,742
Ceded claims and benefits payable | A.M. Best ratings of reinsurance, A Plus Plus or A Plus
Ceded Credit Risk [Line Items]
Reinsurance recoverables	1,357,202
Ceded claims and benefits payable | A. M. Best ratings of reinsurer, A or A-
Ceded Credit Risk [Line Items]
Reinsurance recoverables	16,540
Ceded claims and benefits payable | Not rated
Ceded Credit Risk [Line Items]
Reinsurance recoverables	0
Ceded paid losses
Ceded Credit Risk [Line Items]
Reinsurance recoverables	13,735
Less Allowance:	(112)
Net reinsurance recoverable	13,623
Ceded paid losses | A.M. Best ratings of reinsurance, A Plus Plus or A Plus
Ceded Credit Risk [Line Items]
Reinsurance recoverables	13,465
Ceded paid losses | A. M. Best ratings of reinsurer, A or A-
Ceded Credit Risk [Line Items]
Reinsurance recoverables	267
Ceded paid losses | Not rated
Ceded Credit Risk [Line Items]
Reinsurance recoverables	$ 3

Reinsurance - Schedule of Effec

Reinsurance - Schedule of Effect of Reinsurance on Premiums Earned and Benefits Incurred (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Life insurance in- force
Direct earned premiums	$ 1,021,692	$ 1,052,444	$ 1,042,778
Premiums assumed	58,848	160,074	157,949
Premiums ceded	(900,228)	(164,977)	(165,260)
Net earned premiums	180,312	1,047,541	1,035,467
Direct policyholder benefits	1,242,649	964,486	1,204,257
Policyholder benefits assumed	41,136	165,504	167,519
Policyholder benefits ceded	(1,131,085)	(380,406)	(625,675)
Net policyholder benefits	152,700	749,584	746,101
Long Duration
Life insurance in- force
Direct earned premiums	213,720	209,379	202,992
Premiums assumed	4,585	8,365	8,400
Premiums ceded	(200,622)	(151,031)	(151,491)
Net earned premiums	17,683	66,713	59,901
Direct policyholder benefits	695,763	414,480	661,461
Policyholder benefits assumed	15,510	18,311	21,922
Policyholder benefits ceded	(672,214)	(373,603)	(616,370)
Net policyholder benefits	39,059	59,188	67,013
Short Duration
Life insurance in- force
Direct earned premiums	807,972	843,065	839,786
Premiums assumed	54,263	151,709	149,549
Premiums ceded	(699,606)	(13,946)	(13,769)
Net earned premiums	162,629	980,828	975,566
Direct policyholder benefits	546,886	550,006	542,796
Policyholder benefits assumed	25,626	147,193	145,597
Policyholder benefits ceded	(458,871)	(6,803)	(9,305)
Net policyholder benefits	$ 113,641	$ 690,396	$ 679,088

Reinsurance - Narrative (Detail

Reinsurance - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)reinsurer	Dec. 31, 2015USD ($)
Ceded Credit Risk [Line Items]
Reinsurance recoverables	$ 3,565,032	$ 2,225,924
FFG division | The Hartford
Ceded Credit Risk [Line Items]
Number of reinsurer insolvency for making company responsible for administering reinsurance business | reinsurer	1
Largest Reinsurance Recoverable Balances
Ceded Credit Risk [Line Items]
Number of reinsurers with the largest reinsurance recoverable balances | reinsurer	3
Reinsurance recoverables	$ 3,491,548
Sun Life | Assurant Employee Benefits
Ceded Credit Risk [Line Items]
Reinsurance recoverables	1,025,038
The Hartford | FFG division | The Hartford
Ceded Credit Risk [Line Items]
Reinsurance recoverables	558,292	562,334
John Hancock | LTC Operations | John Hancock
Ceded Credit Risk [Line Items]
Reinsurance recoverables	1,908,217	1,554,780
Reinsurance invested assets
Ceded Credit Risk [Line Items]
Invested assets held in trusts	$ 466,079	$ 733,732

Reserves - Schedule of Most Sig

Reserves - Schedule of Most Significant Claims and Benefits Payable (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Liability for Unpaid Claims and Claims Adjustment Expense [Roll Forward]
Claims and benefits payable, at beginning of year	$ 1,719,916	$ 1,717,938	$ 1,679,730
Less: Reinsurance ceded and other	(1,401,777)	(384,297)	(344,742)	$ (272,687)
Net claims and benefits payable, at beginning of year	1,335,619	1,373,196	1,407,043
Incurred losses and loss adjustment expenses related to:
Current year	181,588	721,099	728,099
Prior year's interest	9,382	56,661	58,472
Prior year (s)	(40,350)	(35,026)	(50,065)
Total incurred losses and loss adjustment expenses	150,620	742,734	736,506
Paid losses and loss adjustment expenses related to:
Current year	177,218	444,567	436,752
Prior year (s)	1,297,926	335,744	333,601
Total paid losses and loss adjustment expenses	1,475,144	780,311	770,353
Net claims and benefits payable, at end of year	11,095	1,335,619	1,373,196
Plus: Reinsurance ceded and other	(1,401,777)	(384,297)	(344,742)	$ (272,687)
Claims and benefits payable, at end of year	$ 1,412,872	$ 1,719,916	$ 1,717,938

Reserves - Narrative (Details)

Reserves - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended		36 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2007	Dec. 31, 2014
Universal Life and Annuity
Claims and Benefits Payable
Interest rates credited on annuities at guarantee rates	4.50%
Universal Life and Annuity | Minimum
Claims and Benefits Payable
Interest rates credited on annuities at guarantee rates	3.50%
Universal Life and Annuity | Maximum
Claims and Benefits Payable
Interest rates credited on annuities at guarantee rates	4.00%
Universal Life
Claims and Benefits Payable
Crediting interest rates at guaranteed rates	0.00%
Universal Life | Minimum
Claims and Benefits Payable
Crediting interest rates at guaranteed rates	4.00%
Universal Life | Maximum
Claims and Benefits Payable
Crediting interest rates at guaranteed rates	4.10%
Surrender charge grading period	20 years
Global Preneed | Preneed life insurance
Claims and Benefits Payable
Future policy benefit increases tied to inflation (as a percent)	3.00%	3.00%	2.30%
Global Preneed | Preneed life insurance | Minimum
Claims and Benefits Payable
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	1.00%	1.00%
Global Preneed | Preneed life insurance | Maximum
Claims and Benefits Payable
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	7.00%	7.00%
Global Preneed | Life insurance no longer offered
Claims and Benefits Payable
Period of grading of interest and discount rates		20 years
Global Preneed | Life insurance no longer offered | Minimum
Claims and Benefits Payable
Discount rate	5.30%	5.30%
Period of grading of interest and discount rates	20 years
Global Preneed | Life insurance no longer offered | Maximum
Claims and Benefits Payable
Discount rate	7.50%	7.50%
Global Preneed | Block of pre-1980 traditional life insurance business
Claims and Benefits Payable
Discount rate	8.80%	8.80%
Global Preneed | Preneed annuities
Claims and Benefits Payable
Withdrawal charge percentage	0.00%
Global Preneed | Preneed annuities | Minimum
Claims and Benefits Payable
Surrender charge grading period		0 years
Interest rate assumption	1.00%	1.00%
Withdrawal charge percentage	0.00%	0.00%
Global Preneed | Preneed annuities | Maximum
Claims and Benefits Payable
Surrender charge grading period	7 years	7 years
Interest rate assumption	5.50%	5.50%
Withdrawal charge percentage	7.00%	7.00%
Assurant Health and AEB
Claims and Benefits Payable
Favorable development	$ 39,946	$ 35,046		$ 50,075

Goodwill - Schedule of Goodwill

Goodwill - Schedule of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Goodwill
Goodwill, beginning balance	$ 156,817	$ 156,817	$ 156,817
Accumulated impairment loss	(139,532)	(139,532)	(139,532)
Goodwill net of impairment losses, beginning balance	17,285	17,285	17,285
Impairment (Refer to Note 1)	(17,285)	0	0
Goodwill, ending balance	156,817	156,817	156,817
Accumulated impairment loss	(156,817)	(139,532)	(139,532)
Goodwill net of impairment losses, beginning balance	$ 0	$ 17,285	$ 17,285

Accumulated Other Comprehensi71

Accumulated Other Comprehensive Income - Schedule of Components of Accumulated Other Comprehensive Income, Net of Tax (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Accumulated Other Comprehensive Income (Loss), Net of Tax
Balance at the beginning of the period	$ 770,675	$ 879,857	$ 803,962
Other comprehensive income (loss) before reclassifications	16,803	(97,437)	112,714
Amounts reclassified from accumulated other comprehensive income	(96,617)	(2,846)	(8,997)
Total other comprehensive (loss) income	(79,814)	(100,283)	103,717
Balance at the end of the period	164,640	770,675	879,857
Unrealized gains on securities
Accumulated Other Comprehensive Income (Loss), Net of Tax
Balance at the beginning of the period	174,229	273,522	171,346
Other comprehensive income (loss) before reclassifications	17,095	(95,911)	111,189
Amounts reclassified from accumulated other comprehensive income	(96,177)	(3,382)	(9,013)
Total other comprehensive (loss) income	(79,082)	(99,293)	102,176
Balance at the end of the period	95,147	174,229	273,522
OTTI
Accumulated Other Comprehensive Income (Loss), Net of Tax
Balance at the beginning of the period	9,306	10,296	8,755
Other comprehensive income (loss) before reclassifications	(292)	(1,526)	1,525
Amounts reclassified from accumulated other comprehensive income	(440)	536	16
Total other comprehensive (loss) income	(732)	(990)	1,541
Balance at the end of the period	8,574	9,306	10,296
Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income (Loss), Net of Tax
Balance at the beginning of the period	183,535	283,818	180,101
Balance at the end of the period	$ 103,721	$ 183,535	$ 283,818

Accumulated Other Comprehensi72

Accumulated Other Comprehensive Income - Summary of the Reclassifications Out of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Amount reclassified from accumulated other comprehensive income
Net realized gains on investments, excluding other-than-temporary impairment losses	$ 165,122	$ 17,044	$ 16,365
Portion of net (gain) loss recognized in other comprehensive income, before taxes	206	(701)	(31)
Provision for income taxes	(206,243)	(41,013)	(34,999)
Net income	309,508	74,101	69,178
Reclassified from accumulated other comprehensive income
Amount reclassified from accumulated other comprehensive income
Net income	(96,617)	(2,846)	(8,997)
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	(147,965)	(5,203)	(13,866)
Provision for income taxes	51,788	1,821	4,853
Net income	(96,177)	(3,382)	(9,013)
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	(677)	824	24
Provision for income taxes	237	(288)	(8)
Net income	$ (440)	$ 536	$ 16

Related Party Transactions (Det

Related Party Transactions (Details) - Parent and its affiliates - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Related party transactions
Tax payment related to disposal	$ 272,767	$ 26,562	$ 21,473
Net fees paid for services provided	$ 23,096	$ 55,479	$ 56,874

Commitments and Contingencies74

Commitments and Contingencies (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Future minimum lease payments under operating lease agreements
2,017	$ 3,528
2,018	3,528
2,019	3,528
2,020	3,528
2,021	3,528
Thereafter	52,920
Total minimum future lease payments	70,560
Sublease rental income	22,944
Rent expense under operating lease	4,051	$ 5,973	$ 6,182
Sublease income	$ 4,054

Schedule I - Summary of Inves75

Schedule I - Summary of Investments Other-Than-Investments in Related Parties (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	$ 1,123,834
Fair Value	1,293,532
Amount at which shown in balance sheet	1,288,946	$ 3,168,430
Fixed maturity securities
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	871,466	2,172,677
Fair Value	1,028,663	2,446,921
Amount at which shown in balance sheet	1,028,663
United States Government and government agencies and authorities
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	1,844
Fair Value	1,987
Amount at which shown in balance sheet	1,987
States, municipalities and political subdivisions
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	9,890
Fair Value	10,827
Amount at which shown in balance sheet	10,827
Foreign governments
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	9,286
Fair Value	11,301
Amount at which shown in balance sheet	11,301
Asset-backed
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	161
Fair Value	169
Amount at which shown in balance sheet	169
Commercial mortgage-backed
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	3,426
Fair Value	3,245
Amount at which shown in balance sheet	3,245
Residential mortgage-backed
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	33,731
Fair Value	36,863
Amount at which shown in balance sheet	36,863
U.S. corporate
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	667,024
Fair Value	793,399
Amount at which shown in balance sheet	793,399
Foreign corporate
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	146,104
Fair Value	170,872
Amount at which shown in balance sheet	170,872
Equity securities
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	85,702	144,407
Fair Value	93,617	$ 158,082
Amount at which shown in balance sheet	93,617
Common Stock
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	92
Fair Value	447
Amount at which shown in balance sheet	447
Non-redeemable preferred stocks
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	85,610
Fair Value	93,170
Amount at which shown in balance sheet	93,170
Commercial mortgage loans on real estate
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	98,451
Fair Value	103,037
Amount at which shown in balance sheet	98,451
Policy loans
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	7,376
Fair Value	7,376
Amount at which shown in balance sheet	7,376
Short-term investments
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	2,714
Fair Value	2,714
Amount at which shown in balance sheet	2,714
Other investments
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	58,125
Fair Value	58,125
Amount at which shown in balance sheet	$ 58,125

Schedule III-Supplementary Insu

Schedule III-Supplementary Insurance Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Supplementary Insurance Information [Abstract]
Deferred acquisition costs	$ 128	$ 33,476	$ 26,435
Future policy benefits and expenses	3,068,051	2,875,419	2,906,706
Unearned premiums	28,062	34,076	34,355
Claims and benefits payable	1,412,872	1,719,916	1,717,938
Premium revenues	180,312	1,047,541	1,035,467
Net investment income	97,770	169,453	180,734
Benefits claims, losses and settlement expenses	152,700	749,584	746,101
Amortization of deferred policy acquisition costs	5,826	32,896	31,212
Other operating expenses	$ 137,927	$ 353,323	$ 357,839

Schedule IV - Reinsurance (Deta

Schedule IV - Reinsurance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Life insurance in- force
Direct amount	$ 68,173,925	$ 72,829,480	$ 74,650,477
Ceded to other Companies	68,066,345	9,245,116	10,021,852
Assumed from other Companies	1,232,560	1,120,101	1,010,223
Net amount	$ 1,340,140	$ 64,704,465	$ 65,638,848
Percentage of amount assumed to net	92.00%	1.70%	1.50%
Premiums:
Direct amount	$ 1,021,692	$ 1,052,444	$ 1,042,778
Ceded to other Companies	900,228	164,977	165,260
Assumed from other Companies	58,848	160,074	157,949
Net earned premiums	$ 180,312	$ 1,047,541	$ 1,035,467
Percentage of amount assumed to net	32.60%	15.30%	15.30%
Benefits:
Direct policyholder benefits	$ 1,242,649	$ 964,486	$ 1,204,257
Ceded to other Companies	1,131,085	380,406	625,675
Assumed from other Companies	41,136	165,504	167,519
Net policyholder benefits	$ 152,700	$ 749,584	$ 746,101
Percentage of amount assumed to net	26.90%	22.10%	22.50%
Life insurance
Premiums:
Direct amount	$ 269,549	$ 275,075	$ 279,488
Ceded to other Companies	234,835	71,763	77,978
Assumed from other Companies	5,907	5,606	4,831
Net earned premiums	$ 40,621	$ 208,918	$ 206,341
Percentage of amount assumed to net	14.50%	2.70%	2.30%
Benefits:
Direct policyholder benefits	$ 379,529	$ 355,074	$ 374,582
Ceded to other Companies	341,034	206,962	229,548
Assumed from other Companies	16,292	17,301	19,317
Net policyholder benefits	$ 54,787	$ 165,413	$ 164,351
Percentage of amount assumed to net	29.70%	10.50%	11.80%
Accident and health insurance
Premiums:
Direct amount	$ 752,143	$ 777,369	$ 763,290
Ceded to other Companies	665,393	93,214	87,282
Assumed from other Companies	52,941	154,468	153,118
Net earned premiums	$ 139,691	$ 838,623	$ 829,126
Percentage of amount assumed to net	37.90%	18.40%	18.50%
Benefits:
Direct policyholder benefits	$ 863,120	$ 609,412	$ 829,675
Ceded to other Companies	790,051	173,444	396,127
Assumed from other Companies	24,844	148,203	148,202
Net policyholder benefits	$ 97,913	$ 584,171	$ 581,750
Percentage of amount assumed to net	25.40%	25.40%	25.50%

Schedule V - Valuation and Qu78

Schedule V - Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Movement in valuation and qualifying accounts
Balance at Beginning of Year	$ 5,384	$ 5,896	$ 6,531
Charged to Costs and Expenses	1,750	(513)	(637)
Charged to Other Accounts	0	0	0
Deductions	0	(1)	(2)
Balance at End of Year	7,134	5,384	5,896
Valuation allowance for mortgage loans on real estate
Movement in valuation and qualifying accounts
Balance at Beginning of Year	1,074	1,464	2,047
Charged to Costs and Expenses	623	(390)	(583)
Charged to Other Accounts	0	0	0
Deductions	0	0	0
Balance at End of Year	1,697	1,074	1,464
Valuation allowance for uncollectible agents balances
Movement in valuation and qualifying accounts
Balance at Beginning of Year	4,310	4,400	4,462
Charged to Costs and Expenses	(5)	(91)	(64)
Charged to Other Accounts	0	0	0
Deductions	0	(1)	(2)
Balance at End of Year	4,305	4,310	4,400
Valuation allowance for uncollectible accounts
Movement in valuation and qualifying accounts
Balance at Beginning of Year	0	32	22
Charged to Costs and Expenses	1,020	(32)	10
Charged to Other Accounts	0	0	0
Deductions	0	0	0
Balance at End of Year	1,020	0	$ 32
Valuation allowance for reinsurance recoverables
Movement in valuation and qualifying accounts
Balance at Beginning of Year	0
Charged to Costs and Expenses	112
Charged to Other Accounts	0
Deductions	0
Balance at End of Year	$ 112	$ 0