Transamerica Advisors Life Insurance 10-Q 14 Nov 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2018shares
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Entity Registrant Name	TRANSAMERICA ADVISORS LIFE INSURANCE CO
Entity Central Index Key	845,091
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding	250,000

BALANCE SHEETS

BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Investments
Total Fixed maturity available-for-sale securities	$ 1,224,520	$ 1,548,638
Equity available-for-sale securities, at estimated fair value (cost: 2018 - $0; 2017 - $25,473)		28,497
Equity securities, at estimated fair value (cost: 2018 - $25,473; 2017 - $0)	27,687
Limited partnerships	1,184	1,375
Mortgage loans on real estate	26,013	24,962
Policy loans	590,689	608,183
Derivative assets	10,788	8,212
Total investments	1,880,881	2,219,867
Cash and cash equivalents	276,020	270,307
Accrued investment income	27,907	33,303
Deferred policy acquisition costs	27,836	30,207
Deferred sales inducements	6,325	6,867
Value of business acquired	209,360	201,299
Goodwill	2,800	2,800
Income tax asset	1,483
Reinsurance receivables	1,090	239
Receivable for investments sold - net	292
Other assets	38,746	37,777
Recoverable of ceded guaranteed minimum income benefit embedded derivatives, at fair value	9,321	25,325
Separate Accounts assets	5,561,785	5,793,834
Total Assets	8,043,846	8,621,825
Policyholder liabilities and accruals
Policyholder account balances	1,006,666	1,041,903
Future policy benefits	388,515	411,654
Claims and claims settlement expenses	36,960	37,679
Total policyholder liabilities and accruals	1,432,141	1,491,236
Payables for collateral under securities loaned, reverse repurchase agreements and derivatives	204,553	248,561
Checks not yet presented for payment	907	6,061
Derivative liabilities	344	2,226
Income tax liability	3,417	1,934
Affiliated payables - net	9,566	6,148
Affiliated short-term note payable		10,000
Reinsurance payables	184	194
Payable for investments purchased - net		93
Other liabilities	14,327	18,097
Separate Accounts liabilities	5,561,785	5,793,834
Total Liabilities	7,227,224	7,578,384
Stockholder’s Equity
Common stock ($10 par value; authorized 1,000,000 shares; issued and outstanding: 250,000 shares)	2,500	2,500
Additional paid-in capital	1,381,038	1,378,311
Accumulated other comprehensive income, net of taxes	17,653	80,499
Retained Earnings (Deficit)	(584,569)	(417,869)
Total Stockholder’s Equity	816,622	1,043,441
Total Liabilities and Stockholder’s Equity	8,043,846	8,621,825
Fixed maturity AFS securities
Investments
Total Fixed maturity available-for-sale securities	$ 1,224,520	$ 1,548,638

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Fixed maturity available-for-sale securities, amortized cost	$ 1,173,737	$ 1,418,128
Equity available-for-sale securities, cost	0	25,473
Equity securities, cost	$ 25,473	$ 0
Common stock, par value	$ 10	$ 10
Common stock, shares authorized	1,000,000	1,000,000
Common stock, shares issued	250,000	250,000
Common stock, shares outstanding	250,000	250,000
Fixed maturity AFS securities
Fixed maturity available-for-sale securities, amortized cost	$ 1,173,737	$ 1,418,128

STATEMENTS OF INCOME (LOSS)

STATEMENTS OF INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenues
Policy charge revenue	$ 35,978	$ 37,454	$ 109,365	$ 112,299
Net investment income (loss)	22,364	27,427	68,863	81,788
Net realized investment gains (losses)
Net realized investment gains (losses), excluding other-than-temporary impairment losses on securities	84	4,711	8,970	6,926
Net realized investment gains (losses)	84	4,711	8,970	6,926
Net derivative gains (losses)	(15,168)	(9,239)	(41,644)	(40,007)
Total Revenues	43,258	60,353	145,554	161,006
Benefits and Expenses
Interest credited to policyholder liabilities	12,661	13,207	40,835	39,560
Policy benefits (net of reinsurance recoveries: 2018 - $182; $3,035; 2017 - $212; $1,385)	(2,403)	(963)	33,973	1,436
Amortization (accretion) of deferred policy acquisition costs	1,200	1,139	2,404	2,876
Amortization (accretion) of value of business acquired	1,809	11,295	11,236	16,513
Insurance, General and Administrative Expenses	9,542	9,739	26,829	25,159
Total Benefits and Expenses	22,809	34,417	115,277	85,544
Income (Loss) Before Taxes	20,449	25,936	30,277	75,462
Income Tax Expense (Benefit)	0	0	0	575
Net Income (Loss)	$ 20,449	$ 25,936	$ 30,277	$ 74,887

STATEMENTS OF INCOME (LOSS) (Pa

STATEMENTS OF INCOME (LOSS) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement [Abstract]
Policy benefits, reinsurance recoveries	$ 182	$ 212	$ 3,035	$ 1,385

STATEMENTS OF COMPREHENSIVE INC

STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Statement Of Income And Comprehensive Income [Abstract]
Net Income (Loss)	$ 20,449	$ 25,936	$ 30,277	$ 74,887
Net unrealized gains (losses) on available-for-sale securities
Net unrealized holding gains (losses) arising during the period	(8,868)	1,592	(66,678)	26,039
Reclassification adjustment for (gains) losses included in net income (loss)	(1,212)		(13,572)	(79)
Total net unrealized gains (losses) on available-for-sale securities	(10,080)	1,592	(80,250)	25,960
Net unrealized gains (losses) on cash flow hedges
Net unrealized gains (losses) on cash flow hedges arising during the period	66	(1,803)	(1,050)	888
Reclassification adjustment for (gains) losses included in net income (loss)	165	63	1,562	683
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, before Tax, Total	231	(1,740)	512	1,571
Net unrealized other-than-temporary impairments on securities
Change in previously recognized unrealized other-than-temporary impairments	591	407	524	1,076
Net unrealized other-than-temporary impairments on securities	591	407	524	1,076
Adjustments
Value of business acquired	6,319	(780)	19,391	(4,739)
Total other comprehensive income (loss), net of taxes	(2,939)	(521)	(59,823)	23,868
Comprehensive Income (Loss)	$ 17,510	$ 25,415	$ (29,546)	$ 98,755

STATEMENTS OF STOCKHOLDER'S EQU

STATEMENTS OF STOCKHOLDER'S EQUITY - USD ($) $ in Thousands		Total	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income		Retained Earnings (Deficit)
Balance at beginning of period at Dec. 31, 2016				$ 1,425,816	$ 55,350		$ (377,274)
Adjusted balance at beginning of period at Dec. 31, 2016					55,350		(377,274)
Net Income (Loss)		$ 74,887
Total other comprehensive income (loss), net of taxes		23,868			23,868
Balance at end of period at Sep. 30, 2017					79,218
Balance at beginning of period at Dec. 31, 2016				1,425,816	55,350		(377,274)
Adjusted balance at beginning of period at Dec. 31, 2016					55,350		(377,274)
Net Income (Loss)							99,405
Cash dividend paid to Transamerica Corporation							(140,000)
Total other comprehensive income (loss), net of taxes					25,149
Return of capital to Transamerica Corporation				(47,505)
Balance at end of period at Dec. 31, 2017		1,043,441	$ 2,500	1,378,311	80,499		(417,869)
Balance at beginning of period at Jun. 30, 2017					79,739
Net Income (Loss)		25,936
Total other comprehensive income (loss), net of taxes		(521)			(521)
Balance at end of period at Sep. 30, 2017					79,218
Balance at beginning of period at Dec. 31, 2017		1,043,441	2,500	1,378,311	80,499		(417,869)
Cumulative effect adjustment at Dec. 31, 2017	[2]				(3,023)	[1]	3,023
Adjusted balance at beginning of period at Dec. 31, 2017					77,476		(414,846)
Net Income (Loss)		30,277					30,277
Cash dividend paid to Transamerica Corporation							(200,000)
Total other comprehensive income (loss), net of taxes		(59,823)			(59,823)
Capital contributions from Transamerica Corporation				2,727
Balance at end of period at Sep. 30, 2018		816,622	2,500	1,381,038	17,653		(584,569)
Balance at beginning of period at Jun. 30, 2018					20,592
Net Income (Loss)		20,449
Total other comprehensive income (loss), net of taxes		(2,939)			(2,939)
Balance at end of period at Sep. 30, 2018		$ 816,622	$ 2,500	$ 1,381,038	$ 17,653		$ (584,569)
[1]	See Notes to Financial Statements – Note 1, Summary of Significant Accounting Policies, Current Accounting Guidance, for discussion on the adjustment relating to ASU 2016-01.
[2]	See Notes to Financial Statements – Note 1, Summary of Significant Accounting Policies, Current Accounting Guidance, for discussion on the adjustment relating to Accounting Standards Update (“ASU”) 2016-01.

STATEMENTS OF CASH FLOWS (Unaud

STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)		$ 30,277	$ 74,887
Adjustments to reconcile net income (loss) to net cash and cash equivalents provided by operating activities:
Change in deferred policy acquisition costs		2,371	2,859
Change in deferred sales inducements		542	671
Change in value of business acquired		11,236	16,513
Change in benefit reserves, net of change in ceded reinsurance recoverable		(7,901)	(40,083)
Change in income tax accruals			575
Change in claims and claims settlement expenses		(719)	6,324
Change in other operating assets and liabilities - net		(5,986)	(8,366)
Change in checks not yet presented for payment		(5,154)	1,417
Amortization (accretion) of investments		(502)	(929)
Interest credited to policyholder liabilities		40,835	39,560
Net derivative (gains) losses		41,644	40,007
Net realized investment (gains) losses		(8,970)	(6,926)
Change in unrealized (gains) losses related to limited partnerships		(20)	(2,999)
Change in unrealized (gains) losses related to equity securities		809
Net cash and cash equivalents provided by/(used in) operating activities		98,462	123,510
CASH FLOWS FROM INVESTING ACTIVITIES
Sales of available-for-sale securities and mortgage loans		264,464	243,669
Maturities of available-for-sale securities and mortgage loans		148,358	139,435
Purchases of available-for-sale securities and mortgage loans		(159,433)	(356,979)
Sales of limited partnerships		211	97,497
Purchases of limited partnerships			(66,065)
Cash received in connection with derivatives		38,215	50,677
Cash paid in connection with derivatives		(85,560)	(91,553)
Proceeds from the maturity or prepayment of policy loans		49,503	51,465
Payments for the origination of policy loans		(32,009)	(32,319)
Net settlement on futures contracts		(1,122)	525
Net cash and cash equivalents provided by/(used in) investing activities		222,627	36,352
CASH FLOWS FROM FINANCING ACTIVITIES
Policyholder deposits		8,057	6,960
Policyholder withdrawals		(83,361)	(84,737)
Capital contributions from Transamerica Corporation		2,727
Cash dividend paid to Transamerica Corporation		(200,000)
Return of capital to Transamerica Corporation			(35,760)
Change in payables for collateral under securities loaned, reverse repurchase agreements and derivatives		(32,799)	9,138
Cash receipts from affiliated short-term note payable			38,000
Cash paid on affiliated short term note payable		(10,000)	(38,000)
Net cash and cash equivalents provided by/(used in) financing activities		(315,376)	(104,399)
Net increase (decrease) in cash and cash equivalents	[1]	5,713	55,463
Cash and cash equivalents, beginning of period		270,307	267,844
Cash and cash equivalents, end of period		$ 276,020	$ 323,307
[1]	Included in net increase (decrease) in cash and cash equivalents is interest paid (2018 - $132; 2017 - $98), interest received (2018 - $2; 2017 - $6), and income taxes paid (2018 - $0; 2017 - $0).

STATEMENTS OF CASH FLOWS (Una_2

STATEMENTS OF CASH FLOWS (Unaudited) (Parenthetical) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Statement Of Cash Flows [Abstract]
Interest paid	$ 132	$ 98
Interest received	2	6
Income taxes paid	$ 0	$ 0

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 1. Summary of Significant Accounting Policies Basis of Presentation Transamerica Advisors Life Insurance Company (“TALIC,” the “Registrant,” the “Company,” “we,” “our,” or “us” The Company is a life insurance company that conducts its business primarily in the annuity markets and, to a lesser extent, in the life insurance markets of the financial services industry. The Company is domiciled in the State of Arkansas and is currently licensed to sell insurance and annuities in forty-nine states, the District of Columbia, the U.S. Virgin Islands and Guam. Basis of Reporting The accompanying Financial Statements have been prepared in conformity with United States generally accepted accounting principles (“GAAP”). The Company also submits financial statements to insurance industry regulatory authorities, which are prepared on the basis of statutory accounting principles. The interim Financial Statements are unaudited; all adjustments (consisting of normal recurring accruals) necessary for a fair statement of the Financial Statements have been included. These unaudited Financial Statements should be read in conjunction with the audited Financial Statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017. For a complete discussion of the Company’s 2017 Financial Statements and accounting policies, refer to the Company’s Annual Report on Form 10-K for the year ended December 31, 2017. The nature of the Company’s business is such that results of any interim period are not necessarily indicative of results for a full year. Income before taxes and net income for the nine months ended September 30, 2018 includes a net increase of $4,500, reflecting the correction of a prior period error. The Company’s annual comprehensive review of actuarial assumptions identified an error in the implementation of the mortality improvement factor changes during the third quarter of 2017, which caused amortization of value of business acquired to be incorrect. Management has evaluated the error and related correction and concluded it was not material to any previously reported quarterly or annual financial statements or to the current reporting period. Accounting Estimates and Assumptions The preparation of financial statements in conformity to GAAP requires management to make estimates and assumptions affecting the reported amounts of assets, liabilities, revenues and expenses and the disclosures of contingent assets and liabilities. Those estimates are inherently subject to change and actual results could differ from those estimates. Included among the material (or potentially material) reported amounts and disclosures that require extensive use of estimates are: the fair value of certain investments (including derivatives), asset valuation allowances, deferred policy acquisition costs (“DAC”), deferred sales inducements (“DSI”), the value of business acquired (“VOBA”), goodwill, policyholder liabilities, income taxes, and the potential effects of unresolved litigation matters. Investments Fixed Maturity and Equity Securities The Company’s investments consist principally of fixed maturity securities that are classified as available-for-sale (“AFS”) and are reported at estimated fair value. With the adoption of ASU 2016-01 the Company classified holdings in non-redeemable preferred stock as equity securities, which are reported at estimated fair value on the Balance Sheets, with valuation adjustments recorded through net investment income on the Statements of Income (Loss). VOBA, DAC and DSI Annually, the Company performs a comprehensive review of actuarial assumptions utilized in measuring insurance liabilities and expected gross profits used in amortizing VOBA, DAC and DSI. The assumptions include, but are not necessarily limited to, inputs such as mortality, policyholder behavior and expected future rates of returns on investments. As part of this review, the Company considers emerging trends, future expectations and other data, including any observable market data. In prior years, these assumptions were updated and implemented in the third quarter of each year, unless a material change in experience, indicative of a long-term trend, was observed during an interim period. Beginning in 2018, these annual assumption updates were made in the second quarter to align with Aegon N.V.’s semi-annual external reporting. If material changes in experience, indicative of a long-term trend, are observed during an interim period, updated assumptions would be implemented. Future Policy Benefits The Company’s liability for future policy benefits consists of liabilities for immediate annuities and liabilities for certain guaranteed benefits contained in the variable insurance products the Company manufactures. Liabilities for immediate annuities are equal to the present value of estimated future payments to or on behalf of policyholders, where the timing and amount of payment generally depends on policyholder mortality. Interest rates used in establishing such liabilities were in the range of 0.01% to 9.6% during 2018. See Notes to Financial Statements - Note 5, Variable Contracts Containing Guaranteed Benefits, for further discussion. Subsequent Events The Financial Statements are adjusted to reflect material events that occurred between the Balance Sheet date and the date when the Financial Statements are issued, provided they give evidence of conditions that existed at the Balance Sheet date. Material events that are indicative of conditions that arose after the Balance Sheet date are disclosed, but do not result in an adjustment of the Financial Statements themselves. No subsequent events have been identified that require adjustments to or disclosure in the Financial Statements. Current Accounting Guidance ASU 2016-15, Statement of Cash Flow (Topic 230): Classification of Certain Cash Receipts and Cash Payments In August 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-15, Statement of Cash Flow (Topic 230): Classification of Certain Cash Receipts and Cash Payments ASU 2016-01, Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities ASU 2014-09, Revenue from Contracts with Customers (Topic 606) In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) Revenue Recognition Revenue from Contracts with Customers: Principal versus Agent Considerations (Reporting Revenue Gross versus Net) Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing Revenue from Contracts with Customers: Narrow-Scope Improvements and Practical Expedients Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers Accounting Changes and Error Corrections (Topic 250) and Investments-Equity Method and Joint Ventures (Topic 323), Income Statement – Reporting Comprehensive Income (Topic 220), Revenue Recognition (Topic 605), and Revenue from Contracts with Customers (Topic 606) (SEC Update). Deferral of the Effective Date Future Accounting Guidance ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820) ASU 2018-12, Financial Services – Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts In August 2018, the FASB issued 2018-12, Financial Services – Insurance (Topic 944) ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities In August 2017, the FASB issued new guidance on derivatives and hedging ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities Derivatives and Hedging (Topic 815) – Inclusion of Secured Overnight Financing Rate (SOFR) Oversight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting Purposes,

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Note 2. Fair Value of Financial Instruments Fair Value Measurements ASC 820 defines fair value, establishes a framework for measuring fair value, establishes a three-level fair value hierarchy based on the quality of inputs used to measure fair value and enhances disclosure requirements for fair value measurements. Fair Value Hierarchy The Company has categorized its financial instruments into the three-level 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). If the inputs used to measure fair value fall within different levels of the hierarchy, the category level is based on the lowest priority level input that is significant to the fair value measurement of the instrument. Assets and liabilities recorded at fair value on the Balance Sheets are categorized as follows: Level 1 . Unadjusted quoted prices for identical assets or liabilities in an active market. Level 2 . Quoted prices in markets that are not active or inputs that are observable either directly or indirectly for substantially the full term of the asset or liability. Level 2 inputs include the following: a) Quoted prices for similar assets or liabilities in active markets b) Quoted prices for identical or similar assets or liabilities in non-active markets c) Inputs other than quoted market prices that are observable d) Inputs that are derived principally from or corroborated by observable market data through correlation or other means Level 3 . Prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement. Both observable and unobservable inputs may be used to determine the fair value of positions classified in Level 3. The circumstances for using unobservable measurement includes those in which there is little, if any, market activity for the assets or liabilities. Therefore, the Company must make assumptions about inputs that a hypothetical market participant would use to value the assets and liabilities. The Company recognizes transfers between levels at the beginning of the quarter. The following tables present the Company’s hierarchy for its assets and liabilities measured at fair value on a recurring basis at September 30, 2018 and December 31, 2017: September 30, 2018 Level 1 Level 2 Level 3 Total Assets Fixed maturity AFS securities (a) Corporate securities $ - $ 802,660 $ - $ 802,660 Asset-backed securities - 40,248 - 40,248 Commercial mortgage-backed securities - 60,078 - 60,078 Residential mortgage-backed securities - 51,560 - 51,560 Municipals - 900 - 900 Government and government agencies United States 236,297 - - 236,297 Foreign 1,416 25,986 - 27,402 Redeemable preferred stock - 5,375 - 5,375 Total fixed maturity AFS securities $ 237,713 $ 986,807 $ - $ 1,224,520 Equity securities (a) Banking securities $ - $ 27,687 $ - $ 27,687 Total equity securities $ - $ 27,687 $ - $ 27,687 Cash equivalents (b) $ 30,368 $ 228,912 $ - $ 259,280 Derivative assets (c) - 10,788 - 10,788 Fair value recoverable of ceded guaranteed minimum income benefits (“GMIB”) embedded derivatives (d) - - 9,321 9,321 Investments measured at net asset value (“NAV”) (e) - - - 5,562,969 Total assets $ 268,081 $ 1,254,194 $ 9,321 $ 7,094,565 Liabilities Future policy benefits (embedded derivatives only) (f) $ - $ - $ 26,091 $ 26,091 Derivative liabilities (c) - 344 - 344 Total liabilities $ - $ 344 $ 26,091 $ 26,435 December 31, 2017 Level 1 Level 2 Level 3 Total Assets Fixed maturity AFS securities (a) Corporate securities $ - $ 942,024 $ - $ 942,024 Asset-backed securities - 52,642 4,264 56,906 Commercial mortgage-backed securities - 73,321 - 73,321 Residential mortgage-backed securities - 81,417 - 81,417 Municipals - 881 - 881 Government and government agencies United States 362,119 - - 362,119 Foreign 1,444 24,836 - 26,280 Redeemable preferred stock - 5,690 - 5,690 Total fixed maturity AFS securities $ 363,563 $ 1,180,811 $ 4,264 $ 1,548,638 Equity AFS securities (a) Banking securities $ - $ 28,497 $ - $ 28,497 Total equity AFS securities $ - $ 28,497 $ - $ 28,497 Cash equivalents (b) $ 20,812 $ 247,941 $ - $ 268,753 Derivative assets (c) - 8,212 - 8,212 Fair value recoverable of ceded GMIB embedded derivatives (d) - - 25,325 25,325 Investments measured at NAV (e) - - - 5,795,209 Total assets $ 384,375 $ 1,465,461 $ 29,589 $ 7,674,634 Liabilities Future policy benefits (embedded derivatives only) (f) $ - $ - $ 38,471 $ 38,471 Derivative liabilities (c) - 2,226 - 2,226 Total liabilities $ - $ 2,226 $ 38,471 $ 40,697 (a) The fair values of debt securities are determined by management after taking into consideration several sources of data. When available, the Company uses quoted market prices in active markets to determine the fair value of its debt securities. The Company’s valuation policy utilizes a pricing hierarchy that dictates that publicly available prices are initially sought from indices and third-party pricing services. In the event that pricing is not available from these sources, securities are submitted to brokers to obtain quotes. The majority of brokers’ quotes are non-binding. As part of the pricing process, the Company assesses the appropriateness of each quote (e.g., the extent to which the quote is based on and reflects observable market transactions) to determine the most appropriate estimate of fair value. Lastly, securities are priced using internal cash flow modeling techniques. These valuation methodologies commonly use the following inputs: reported trades, bids, offers, issuer spreads, benchmark yields, estimated prepayment speeds, and/or estimated cash flows. Third-party pricing services and brokers will often determine prices using recently reported trades for identical or similar securities. The third-party pricing services and brokers make adjustments for the elapsed time from the trade date to the Balance Sheet date to take into account available market information. Lacking recently reported trades, third-party pricing services and brokers will use modeling techniques to determine a security price where expected future cash flows are developed based on the performance of the underlying collateral and discounted using an estimated market rate. Periodically, the Company performs an analysis of the inputs obtained from third-party pricing services and brokers to ensure that the inputs are reasonable and produce a reasonable estimate of fair value. The Company’s asset specialists and investment valuation specialists consider both qualitative and quantitative factors as part of this analysis. Several examples of analytical procedures performed include, but are not limited to, recent transactional activity for similar debt securities, review of pricing statistics and trends and consideration of recent relevant market events. Other controls and procedures over pricing received from indices, third-party pricing services, or brokers include validation checks, such as exception reports that highlight significant price changes, stale prices or un-priced securities. Following is additional discussion of the valuation methodologies for certain types of debt and equity securities: Corporate debt securities - Valuations of corporate debt securities are monitored and reviewed on a monthly basis. The pricing hierarchy is dependent on the possibility of corroboration of market prices when available. If no market prices are available, valuations are determined by a discounted cash flow methodology using an internally calculated yield. The yield is comprised of a credit spread over a given benchmark, taking into account liquidity risk for thinly traded securities. Residential mortgage-backed securities (“RMBS”), commercial mortgage-backed securities (“CMBS”) and asset-backed securities (“ABS”) - Valuations of RMBS, CMBS and ABS are monitored and reviewed on a monthly basis. Valuations are based on a pricing hierarchy and, depending on the asset type, the pricing hierarchy consists of a waterfall that starts with making use of market prices from indices, followed by use of third-party pricing services or brokers. The pricing hierarchy is dependent on the possibility of corroborating the market prices. If no market prices are available, the Company uses either internal models or another available pricing source to determine fair value. Significant inputs included in the internal models are generally determined based on relative value analyses, which incorporate comparisons to instruments with similar collateral and risk profiles. Market standard models may be used to model the specific collateral composition and cash flow structure of each transaction. The most significant unobservable input is the illiquidity premium, which is embedded in the discount rate. Government and government agencies – Valuations of government and government agencies ’ securities are monitored and reviewed on a monthly basis. When available, the Company uses quoted market prices in active markets to determine the fair value of its government and government agencies ’ investments. When the Company cannot make use of quoted market prices, it uses market prices from indices or quotes from third-party pricing services or brokers. Equity securities – Valuations of equity securities are monitored and reviewed on a monthly basis. When available, the Company uses quoted market prices in active markets to determine the fair value of its equity investments. When the Company cannot make use of quoted market prices, it uses quotes from a third-party vendor, broker, or custodian. (b) Cash equivalents are primarily valued at amortized cost, which approximates fair value. Cash equivalents that receive a vendor price are classified as fair value Level 1. Operating cash is not included in the above table. (c) Level 2 derivatives include interest rate swaps, inflation swaps, variance swaps, total return swaps, credit default swaps (“CDS”), options and futures for which the Company utilized readily accessible quoted index levels and broker quotes. The fair value of exchange traded interest rate swaps is calculated based on the change in the underlying floating rate curve measured using the Overnight Index Swap at the reporting date, as compared to the fixed leg of the swap. The fair value of over-the-counter (“OTC”) traded interest rate swaps is calculated based on the change in the underlying floating rate curve measured using the London Inter-Bank Offered Rate (“LIBOR”) at the reporting date, as compared to the fixed leg of the swap. The fair value of inflation swaps is calculated as the difference between the consumer price index (or related readily accessible quoted inflation index level) at the reporting date and the last reset date, multiplied by the notional value of the swap. The fair value of variance swaps is calculated as the difference between the estimated volatility of the underlying Standard & Poor’s 500 Composite Price Index (“S&P”) at maturity and the actual volatility of the underlying S&P at initiation (i.e., strike) multiplied by the notional value of the swap. Total return swaps are valued based on the change in the underlying equity index as of the last reset date. The fair value of equity options is calculated using the Black-Scholes model and market observable inputs for the underlying market price and volatility surface. Credit default swaps are valued using a discounted cash flow model where future premium payments and protection payments are corrected for the probability of default, which is modeled using an arbitrage free credit spread model. The fair value of futures contracts is calculated as the day over day change at the end of the reporting period in the value of the underlying index or bond, multiplied by the number of contracts and the multiplier associated with the futures ticker. (d) The Company reinsures a portion of its variable annuity business that offers GMIB reinsurance. GMIB reinsurance contracts are treated as embedded derivatives since they contain payment provisions for net settlement and, therefore, are reported separately from the host contract. (e) These amounts are comprised of certain investments that are measured at fair value using the NAV per share (or its equivalent) as a practical expedient and have not been classified in the fair value hierarchy in accordance with ASC 820-10. These investments do not have lockup periods. September 30, 2018 December 31, 2017 Investment: Fair Unfunded Redemption Redemption Fair Unfunded Limited Partnerships Value Commitments Frequency Notice Period Value Commitments Limited Partnership - Private Equity $ 1,184 $ - None (g) None $ 1,375 $ - Separate Accounts 5,561,785 - Daily None 5,793,834 - Investments measured at NAV $ 5,562,969 $ - $ 5,795,209 $ - (f) The Company recognizes liabilities for contracts containing guaranteed minimum withdrawal benefits (“GMWB”) and stand-alone living benefits (“SALB”), which are reported at fair value. The liabilities for the contracts containing GMWB are treated as embedded derivatives, which are required to be reported separately from the host contract. The fair value of these guarantees is calculated as the present value of future expected payments to policyholders less the present value of assessed fees attributable to the guarantees. Given the complexity and long-term nature of the guarantees, their fair values are determined using stochastic techniques under a variety of market return, discount rate and actuarial assumptions. Since two of the assumptions are unobservable and are considered to be significant inputs to the liability valuation, the liability included in future policy benefits has been reflected within Level 3 of the fair value hierarchy. (g) The general partner would have to consent to any sale of limited partnership interest. The general partner has no obligation to liquidate any limited partner interest prior to the final dissolution of the Partnership. For the nine months ended September 30, 2018 and twelve months ended December 31, 2017, there were no transfers between Level 1 and 2. The following table summarizes the change in the fair value of the Company’s Level 3 fixed maturity AFS securities at September 30, 2018 and December 31, 2017: Nine Months Ended September 30, 2018 Twelve Months Ended December 31, 2017 Fixed Maturity AFS Fixed Maturity AFS Securities Securities Balance at beginning of period (a) $ 4,264 $ 9,215 Change in unrealized gains (losses) (b) (132 ) 254 Purchases - 4,000 Sales (89 ) (5,242 ) Transfers into Level 3 - 3,000 Transfers out of Level 3 (4,043 ) (6,965 ) Changes in valuation (c) - 1 Net realized investment gains (c) - 1 Balance at end of period (a) $ - $ 4,264 (a) Recorded as a component of fixed maturity AFS securities on the Balance Sheets. (b) Recorded as a component of other comprehensive income (loss) (“OCI”) in net unrealized holding gains (losses) on AFS securities arising during the period. (c) Recorded as a component of net realized investment gains (losses) on securities in the Statements of Income (Loss). In certain circumstances, the Company will obtain non-binding broker quotes from brokers to assist in the determination of fair value. If those quotes can be corroborated by other market-observable data, the investments will be classified as Level 2 investments. If not, the investments are classified as Level 3 due to the unobservable nature of the brokers’ valuation processes. The decrease of Level 3 fixed maturity securities at September 30, 2018 was primarily driven by the transfer of an ABS security from Level 3 to Level 2 due to the availability of market observable data. The Company’s Level 3 assets consist of GMIB reinsurance and Level 3 liabilities consist of provisions for GMWB and SALB. The fair value of these assets and liabilities is calculated as the present value of future expected payments to policyholders less the present value of assessed fees attributable to the guarantees. Given the complexity and long-term nature of these guarantees, which are unlike instruments available in financial markets, their fair values are determined using stochastic techniques under a variety of market return scenarios. A variety of factors are considered, including expected market rates of return, equity and interest rate volatility, credit spread, correlations of market returns, discount rates and actuarial assumptions. Changes in the Company’s credit spread and volatility assumptions have an inverse effect on the GMIB reinsurance assets. An increase (decrease) in the credit spread of GMWB and SALB in isolation would result in a lower (higher) fair value liability measurement and an increase (decrease) in volatility in isolation would result in a higher (lower) fair value liability measurement. The expected market rates of return are based on risk-free rates, such as the current LIBOR forward curve. The credit spread, which is a significant unobservable input, is set by using the CDS spreads of a reference portfolio of life insurance companies, adjusted to reflect the subordination of senior debt holders at the holding company level to the position of policyholders at the operating company level (who have priority in payments to other creditors). The credit spread was 35 and 30 basis points (“bps”) at September 30, 2018 and December 31, 2017, respectively. For equity volatility, the Company uses a term structure assumption with market-based implied volatility inputs for the first five years and a long-term forward rate assumption of 25%-30% thereafter. The volume of observable option trading from which volatilities are derived generally declines as the contracts’ term increases; therefore, the volatility curve grades from implied volatilities for five years to the ultimate rate. Correlations of market returns across underlying indices are based on historical market returns and their inter-relationships over a number of years preceding the valuation date. Assumptions regarding policyholder behavior, included in the models, such as lapses, are derived in the same way as the assumptions used to measure insurance liabilities. The Company reviews these assumptions at each valuation date and updated based on historical experience and observable market data as required. The following table provides a summary of the changes in the fair value of the Company’s Level 3 liabilities (assets) at September 30, 2018 and December 31, 2017: Nine Months Ended Twelve Months Ended September 30, 2018 December 31, 2017 GMIB GMIB GMWB Reinsurance SALB GMWB Reinsurance SALB Balance at beginning of period (a) $ 37,566 $ (25,325 ) $ 905 $ 54,414 $ (48,166 ) $ 729 Changes in interest rates (b) (10,928 ) 5,898 - 5,787 (1,841 ) - Changes in equity markets (b) (1,645 ) 3,639 - (19,803 ) 24,663 176 Other (b) 193 6,467 - (2,832 ) 19 - Balance at end of period (a) $ 25,186 $ (9,321 ) $ 905 $ 37,566 $ (25,325 ) $ 905 (a) GMWB and SALB are recorded as a component of future policy benefits on the Balance Sheets and GMIB reinsurance is recorded as recoverable of ceded GMIB embedded derivatives, at fair value on the Balance Sheets. (b) Recorded as a component of policy benefits in the Statements of Income (Loss). For the nine months ended September 30, 2018, the decrease in the fair value of the GMWB guarantees was primarily driven by the increase in interest rates. The change in the fair value of the GMIB reinsurance guarantees was driven by changes in equity market performance and interest rates and the GMIB annuitization assumption changes made in the second quarter of 2018. The fair value of the GMIB reinsurance guarantees decreased due to higher equity market returns, increased interest rates, along with The following tables provide a summary of the quantitative inputs and assumptions of the Company’s Level 3 assets and liabilities at September 30, 2018 and December 31, 2017: September 30, 2018 Estimated Range Description Fair Value Valuation Unobservable (Weighted Assets Future policy benefits (embedded derivatives) - GMIB Reinsurance $ 9,321 Discounted cash flows Own credit risk 35 bps Long-term volatility 25% - 30% Total assets $ 9,321 Liabilities Future policy benefits (embedded derivatives) - GMWB $ 25,186 Discounted cash flows Own credit risk 35 bps Long-term volatility 25% - 30% Future policy benefits - SALB 905 (b) (b) (b) Total liabilities $ 26,091 December 31, 2017 Estimated Range Description Fair Value Valuation Techniques Unobservable Inputs (Weighted Average) Assets Fixed maturity securities Asset-backed securities $ 4,264 Broker (a) (a) Total fixed maturity securities $ 4,264 Future policy benefits (embedded derivatives) -GMIB Reinsurance 25,325 Discounted cash flows Own credit risk 30 bps Long-term volatility 25% - 30% Total assets $ 29,589 Liabilities Future policy benefits (embedded derivatives) - GMWB $ 37,566 Discounted cash flows Own credit risk 30 bps Long-term volatility 25% - 30% Future policy benefits - SALB 905 (b) (b) (b) Total liabilities $ 38,471 (a) The Company has obtained non-binding broker quotes, which cannot be corroborated by market observable data, to assist in determining the fair values of Level 3 ABS. The Company does not receive the unobservable inputs used by the broker but performs annual reviews to approve the use of brokers and obtains an asset specialist’s review of the broker’s price. (b) The SALB is a product with fewer than 110 and 125 policies as of September 30, 2018 and December 31, 2017, respectively. Due to the small size of this block, the liability was established based on the fees. The following tables present the carrying amount and the estimated fair value by fair value hierarchy level of the Company’s financial assets and liabilities that are not carried at fair value on the Balance Sheets at September 30, 2018 and December 31, 2017: September 30, 2018 Carrying amount Estimated Fair Value Level 1 Level 2 Level 3 Assets Mortgage loans on real estate (a) $ 26,013 $ 25,756 $ - $ - $ 25,756 Policy loans (b) 590,689 590,689 - 590,689 - Total assets $ 616,702 $ 616,445 $ - $ 590,689 $ 25,756 Liabilities Payable for collateral under reverse repurchase agreements (c) $ 10,195 $ 10,195 $ - $ 10,195 $ - Payable for collateral under securities loaned (d) 193,582 193,582 - 193,582 - Payable for derivative collateral (e) 776 776 - 776 - Total liabilities $ 204,553 $ 204,553 $ - $ 204,553 $ - December 31, 2017 Carrying amount Estimated Fair Value Level 1 Level 2 Level 3 Assets Mortgage loans on real estate (a) $ 24,962 $ 26,049 $ - $ - $ 26,049 Policy loans (b) 608,183 608,183 - 608,183 - Total assets $ 633,145 $ 634,232 $ - $ 608,183 $ 26,049 Liabilities (f) Payable for collateral under reverse repurchase agreements (c) $ 36,494 $ 36,494 $ - $ 36,494 $ - Payable for collateral under securities loaned (d) 209,923 209,923 - 209,923 - Payable for derivative collateral (e) 2,144 2,144 - 2,144 - Total liabilities $ 248,561 $ 248,561 $ - $ 248,561 $ - (a) The fair value of mortgage loans on real estate is estimated by discounting the future cash flows using the current rates at which similar loans would be made to borrowers with similar credit ratings and/or similar remaining maturities. (b) Policy loans are stated at unpaid principal balance. The carrying value of policy loans approximates their fair value. (c) The Company receives collateral for selling securities under agreements to repurchase. Reverse repurchase agreements are generally short term in nature, and therefore, the carrying amounts of these instruments approximate fair value. (d) Payable for collateral under securities loaned represents the cash collateral received in connection with loaning securities. Due to the short term nature of these transactions, the carrying value approximates fair value. (e) Payable for derivative collateral represents the cash collateral received in connection with derivatives. Due to the short term nature of these transactions, the carrying value approximates fair value. (f) The carrying amount and estimated fair value by fair value hierarchy of the Company’s financial liabilities were added to the December 31, 2017 table for comparability as originally presented in the Company’s Annual Report on Form 10-K, the liabilities were omitted in error.

Investments

Investments	9 Months Ended
	Sep. 30, 2018
Investments Schedule [Abstract]
Investments	Note 3. Investments Fixed Maturity AFS and Equity AFS Securities The amortized cost/cost, gross unrealized gains and losses, estimated fair values and other-than-temporary impairments (“OTTI”) reflected in accumulated other comprehensive income (“AOCI”) of investments in fixed maturity securities at September 30, 2018 and December 31, 2017 and the amortized cost/cost, gross unrealized gains and losses, estimated fair values and OTTI reflected in AOCI of investments in equity AFS securities at December 31, 2017 were: September 30, 2018 Gross Unrealized Estimated Amortized Fair OTTI in Cost/Cost Gains Losses Value AOCI (a) Fixed maturity AFS securities Corporate securities $ 785,816 $ 26,379 $ (9,535 ) $ 802,660 $ - Asset-backed securities 40,921 3 (676 ) 40,248 - Commercial mortgage-backed securities 61,112 435 (1,469 ) 60,078 - Residential mortgage-backed securities 43,141 8,478 (59 ) 51,560 - Municipals 903 - (3 ) 900 - Government and government agencies United States 209,476 27,107 (286 ) 236,297 - Foreign 26,577 1,107 (282 ) 27,402 - Redeemable preferred stock 5,791 - (416 ) 5,375 - Total fixed maturity AFS securities $ 1,173,737 $ 63,509 $ (12,726 ) $ 1,224,520 $ - December 31, 2017 Gross Unrealized Estimated Amortized Fair OTTI in Cost/Cost Gains Losses Value AOCI (a) Fixed maturity AFS securities Corporate securities $ 885,440 $ 58,766 $ (2,182 ) $ 942,024 $ - Asset-backed securities 56,852 241 (187 ) 56,906 - Commercial mortgage-backed securities 72,373 1,397 (449 ) 73,321 - Residential mortgage-backed securities 74,385 7,076 (44 ) 81,417 - Municipals 906 - (25 ) 881 - Government and government agencies United States 298,223 63,998 (102 ) 362,119 - Foreign 24,158 2,168 (46 ) 26,280 - Redeemable preferred stock 5,791 - (101 ) 5,690 - Total fixed maturity AFS securities $ 1,418,128 $ 133,646 $ (3,136 ) $ 1,548,638 $ - Equity AFS securities Banking securities $ 25,473 $ 3,024 $ - $ 28,497 $ - Total equity AFS securities $ 25,473 $ 3,024 $ - $ 28,497 $ - (a) Represents OTTI in AOCI, which were not reflected in earnings. Amount excludes $3,888 and $3,364 of unrealized gains at September 30, 2018 and December 31, 2017, respectively. Excluding investments in U.S. government and government agencies, the Company is not exposed to any significant concentration of credit risk in its fixed maturity securities portfolio. The amortized cost and estimated fair value of fixed maturity AFS securities by investment grade at September 30, 2018 and December 31, 2017 were: September 30, 2018 December 31, 2017 Estimated Estimated Amortized Fair Amortized Fair Cost Value Cost Value Investment grade $ 1,112,087 $ 1,154,820 $ 1,337,738 $ 1,460,708 Below investment grade 61,650 69,700 80,390 87,930 Total fixed maturity AFS securities $ 1,173,737 $ 1,224,520 $ 1,418,128 $ 1,548,638 At September 30, 2018 and December 31, 2017, the estimated fair value of fixed maturity securities rated BBB-, which is the lowest investment grade rating given by rating agencies, was $96,915 and $120,663, respectively. Below investment grade securities are speculative and are subject to significantly greater risks related to the creditworthiness of the issuers and the liquidity of the market for such securities. The Company closely monitors such investments to assess whether they are OTTI. The amortized cost and estimated fair value of fixed maturity AFS securities by contractual maturities at September 30, 2018 and December 31, 2017 were: September 30, 2018 December 31, 2017 Estimated Estimated Amortized Fair Amortized Fair Cost Value Cost Value Fixed maturity AFS securities Due in one year or less $ 122,414 $ 123,874 $ 73,570 $ 74,686 Due after one year through five years 325,203 329,235 466,858 484,576 Due after five years through ten years 125,951 124,188 134,939 139,174 Due after ten years 454,995 495,337 539,151 638,558 $ 1,028,563 $ 1,072,634 $ 1,214,518 $ 1,336,994 Mortgage-backed securities and other asset-backed securities $ 145,174 $ 151,886 $ 203,610 $ 211,644 Total fixed maturity AFS securities $ 1,173,737 $ 1,224,520 $ 1,418,128 $ 1,548,638 In the preceding table, fixed maturity securities not due at a single maturity date have been included in the year of final maturity. Actual maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. The Company had investment securities with an estimated fair value of $6,385 and $4,246 that were deposited with insurance regulatory authorities at September 30, 2018 and December 31, 2017, respectively. Unrealized Losses on Fixed Maturity AFS and Equity AFS Securities The Company ’ ’ The estimated fair value and gross unrealized losses and OTTI related to fixed maturity securities at September 30, 2018 and December 31, 2017 and the estimated fair value and gross unrealized losses and OTTI related to equity AFS securities at December 31, 2017, aggregated by length of time that individual securities have been in a continuous unrealized loss position, were as follows: September 30, 2018 Gross Estimated Unrealized Fair Amortized Losses and Value Cost/Cost OTTI (a) Less than or equal to six months Fixed maturity AFS securities Corporate securities $ 77,544 $ 78,325 $ (781 ) Asset-backed securities 13,352 13,514 (162 ) Commercial mortgage-backed securities 3,940 3,967 (27 ) Residential mortgage-backed securities 10,139 10,197 (58 ) Government and government agencies Foreign 2,363 2,392 (29 ) Total fixed maturity AFS securities $ 107,338 $ 108,395 $ (1,057 ) Greater than six months but less than or equal to one year Fixed maturity AFS securities Corporate securities $ 166,680 $ 174,211 $ (7,531 ) Asset-backed securities 19,172 19,543 (371 ) Commercial mortgage-backed securities 41,334 42,637 (1,303 ) Residential mortgage-backed securities 40 41 (1 ) Government and government agencies United States 7,559 7,846 (287 ) Foreign 2,487 2,533 (46 ) Total fixed maturity AFS securities $ 237,272 $ 246,811 $ (9,539 ) Greater than one year Fixed maturity AFS securities Corporate securities $ 11,885 $ 13,108 $ (1,223 ) Asset-backed securities 858 1,000 (142 ) Commercial mortgage-backed securities 3,849 3,988 (139 ) Residential mortgage-backed securities 21 21 - Municipals 900 903 (3 ) Government and government agencies Foreign 3,609 3,816 (207 ) Redeemable preferred stock 5,375 5,791 (416 ) Total fixed maturity AFS securities $ 26,497 $ 28,627 $ (2,130 ) Total fixed maturity AFS securities $ 371,107 $ 383,833 $ (12,726 ) December 31, 2017 Gross Estimated Unrealized Fair Amortized Losses and Value Cost/Cost OTTI (a) Less than or equal to six months Fixed maturity AFS securities Corporate securities $ 109,579 $ 110,819 $ (1,240 ) Asset-backed securities 20,762 20,791 (29 ) Commercial mortgage-backed securities 28,994 29,409 (415 ) Residential mortgage-backed securities 2,054 2,098 (44 ) Government and government agencies United States 7,533 7,635 (102 ) Total fixed maturity and equity AFS securities $ 168,922 $ 170,752 $ (1,830 ) Greater than six months but less than or equal to one year Fixed maturity AFS securities Commercial mortgage-backed securities $ 26 $ 26 $ - Government and government agencies Foreign 3,767 3,813 (46 ) Redeemable preferred stock 5,690 5,791 (101 ) Total fixed maturity and equity AFS securities $ 9,483 $ 9,630 $ (147 ) Greater than one year Fixed maturity AFS securities Corporate securities $ 8,498 $ 9,440 $ (942 ) Asset-backed securities 2,610 2,768 (158 ) Commercial mortgage-backed securities 986 1,020 (34 ) Residential mortgage-backed securities 6 6 - Municipals 881 906 (25 ) Total fixed maturity and equity AFS securities $ 12,981 $ 14,140 $ (1,159 ) Total fixed maturity and equity AFS securities $ 191,386 $ 194,522 $ (3,136 ) (a) Subsequent unrealized gains (losses) on OTTI securities are included in Net unrealized OTTI on securities in the Statements of Comprehensive Income (Loss). The total number of AFS securities in an unrealized loss position with unrealized gains and losses included as a component of AOCI was 134 and 79 at September 30, 2018 and December 31, 2017, respectively. The Company held 332 and 371 total AFS securities at September 30, 2018 and December 31, 2017, respectively. The following table sets forth, by length of time securities have been in a continuous unrealized loss position, the (i) estimated fair value, (ii) gross unrealized losses/the portion of OTTI recognized in OCI and (iii) the number of securities with fair value declining below amortized cost by between 20% and 40% at September 30, 2018 and December 31, 2017: September 30, 2018 December 31, 2017 Estimated Gross Unrealized Number of Estimated Gross Unrealized Number of Fair Value Losses/OTTI (a) Securities Fair Value Losses/OTTI (a) Securities Decline 20% - 40% Held longer than six months but less than or equal to one year $ 518 $ (256 ) 1 $ - $ - - Held longer than one year 2,169 (773 ) 2 2,033 (908 ) 2 Total $ 2,687 $ (1,029 ) 3 $ 2,033 $ (908 ) 2 (a) Subsequent unrealized gains (losses) on OTTI securities are included in Net unrealized OTTI on securities in the Statements of Comprehensive Income (Loss). Unrealized gains (losses) incurred during the nine months ended September 30, 2018 and the year ended December 31, 2017 were primarily due to price fluctuations resulting from changes in interest rates and credit spreads. If the Company has the intent to sell or it is more likely than not that the Company will be required to sell these securities prior to the anticipated recovery of the amortized cost, securities are written down to fair value. The components of net unrealized gains (losses) and OTTI included in AOCI, net of taxes, at September 30, 2018 and December 31, 2017 were as follows: September 30, December 31, 2018 2017 Assets Fixed maturity AFS securities $ 50,783 $ 130,511 Cash equivalent securities - (2 ) Equity AFS securities - 3,023 Cash flow hedges (419 ) (931 ) VOBA (11,378 ) (30,769 ) $ 38,986 $ 101,832 Liabilities Income taxes - deferred $ (21,333 ) $ (21,333 ) Stockholder's Equity AOCI, net of taxes $ 17,653 $ 80,499 Equity Securities The amortized cost/cost, estimated fair value and gross unrealized gains (losses) recorded in net investment income (loss) of investments in equity securities at September 30, 2018 were: September 30, 2018 Gross Unrealized Estimated Gains (Losses) Recorded Amortized Fair in Net Investment Cost/Cost Value Income (Loss) Equity securities Banking securities $ 25,473 $ 27,687 $ 2,214 Total equity securities $ 25,473 $ 27,687 $ 2,214 See Notes to Financial Statements - Note 1, Summary of Significant Accounting Policies, Investments, for a discussion on the adoption of ASU 2016-01. Mortgage Loans on Real Estate Mortgage loans on real estate consist entirely of mortgages on commercial real estate. Prepayment premiums are collected when borrowers elect to prepay their debt prior to the stated maturity. The Company received prepayment premiums of $0, $482 and $1,183 during the three and nine months ended September 30, 2018 and twelve months ended December, 31 2017, respectively. Prepayment premiums are included in net realized investment gains (losses), excluding OTTI losses on securities, in the Statements of Income (Loss). The Company does not accrue interest on loans ninety days past due. At September 30, 2018 and December 31, 2017, there were no commercial mortgage loans that had two or more payments delinquent. The fair values of mortgage loans on real estate are estimated by discounting the future cash flows using the current rates at which similar loans would be made to borrowers with similar credit ratings and/or similar remaining maturities. The estimated fair value of the mortgages on commercial real estate at September 30, 2018 and December 31, 2017 was $25,756 and $26,049, respectively. Loans are considered impaired when it is probable that, based upon current information and events, the Company will be unable to collect all amounts due under the contractual terms of the loan agreement. A valuation allowance is established when a loan is determined to be impaired for the excess carrying value of the loan over its estimated collateral value. There were no impaired mortgage loans at September 30, 2018 and December 31, 2017. For the portion of the mortgage loan portfolio without specific reserves, an allowance for credit losses is established. The change in the allowance for credit losses is reflected in net realized investment gains (losses), excluding OTTI losses on securities, in the Statements of Income (Loss). The commercial mortgages were geographically diversified throughout the United States as follows at September 30, 2018: Florida, 23%; Utah, 22%; Minnesota, 20%; Arkansas, 19%; Colorado, 9%; and New Jersey, 8%. The credit quality of commercial mortgage loans at September 30, 2018 and December 31, 2017 was as follows: September 30, December 31, Commercial 2018 2017 AAA - AA $ 13,076 $ 11,723 A 7,950 13,246 BBB 5,000 - Total mortgage loans on real estate $ 26,026 $ 24,969 Less: allowance for credit losses (13 ) (7 ) Total mortgage loans on real estate, net $ 26,013 $ 24,962 The Company determined the credit quality of the commercial mortgage loans based on an internal credit rating model that assigns a letter rating to each mortgage loan in the portfolio as an indicator of the quality of the mortgage loan. The internal credit rating model was designed based on a rating agency methodology, then modified for credit risk associated with the Company’s mortgage lending process, taking into account such factors as projected future cash flows, net operating income, and collateral value. The model produces a rating score and an associated letter rating that is intended to align with S&P Global Rating Services (“S&P GRS”) ratings as closely as possible. Information supporting the risk rating process is updated at least annually. While mortgage loans with a lower rating carry a higher risk of loss, an adequate allowance for credit losses has been established to cover those risks. Securities Lending The following table provides a summary of the securities lending program at September 30, 2018 and December 31, 2017: September 30, December 31, 2018 2017 Payables for collateral under securities loaned $ 193,582 $ 209,923 Amortized cost of securities out on loan 169,415 167,195 Estimated fair value of securities out on loan 188,215 203,909 Reverse Repurchase Agreements The following table provides a summary of the dollar roll reverse repurchase agreements at September 30, 2018 and December 31, 2017: September 30, December 31, 2018 2017 Payables for reverse repurchase agreements $ 10,195 $ 36,494 Amortized cost of securities pledged 10,197 36,249 Estimated fair value of securities pledged 10,139 36,337 Collateral Maturities of Reverse Repurchase Agreements and Securities Lending Transactions The following tables provide a summary of maturities of collateral underlying reverse repurchase agreements and securities lending transactions at September 30, 2018 and December 31, 2017: September 30, 2018 Overnight and Continuous Up to 30 days Total Reverse repurchase agreements Residential mortgage-backed securities $ - $ 10,139 $ 10,139 Total $ - $ 10,139 $ 10,139 Securities lending transactions U.S. Treasury and agency securities $ 165,756 $ - $ 165,756 Corporate securities 22,360 - 22,360 Equity securities - banking 99 - 99 Total $ 188,215 $ - $ 188,215 Total Borrowings $ 188,215 $ 10,139 $ 198,354 Gross amount of recognized liabilities for reverse repurchase agreements and securities lending included on the Balance Sheets $ 203,777 December 31, 2017 Overnight and Continuous Up to 30 days Total Reverse repurchase agreements Residential mortgage-backed securities $ - $ 36,337 $ 36,337 Total $ - $ 36,337 $ 36,337 Securities lending transactions U.S. Treasury and agency securities $ 169,011 $ - $ 169,011 Corporate securities 34,493 - 34,493 Equity securities - banking 405 - 405 Total $ 203,909 $ - $ 203,909 Total Borrowings $ 203,909 $ 36,337 $ 240,246 Gross amount of recognized liabilities for reverse repurchase agreements and securities lending included on the Balance Sheets $ 246,417 Derivatives and Hedge Accounting The following table presents the notional and fair value amounts of non-qualifying hedging instruments and cash flow hedges at September 30, 2018 and December 31, 2017: Notional Fair Value September 30, December 31, September 30, December 31, Derivative Type 2018 2017 2018 2017 Non-qualifying hedges Equity futures $ 195,981 $ 5,462 $ (202 ) $ - Bond futures 41,008 60,697 (59 ) - Interest rate swaps 221,000 221,000 (11,248 ) (2,599 ) Variance swaps 260 398 (794 ) (1,847 ) Total return swaps 256,231 248,326 (1,849 ) (4,791 ) Options 1,912,124 1,043,001 38,510 26,023 Credit default swaps 175,000 185,000 4,901 7,350 Total non-qualifying hedges $ 2,801,604 $ 1,763,884 $ 29,259 $ 24,136 Cash flow hedges Interest rate swaps $ 24,997 $ 49,883 $ (2,457 ) $ (3,808 ) Total cash flow hedges $ 24,997 $ 49,883 $ (2,457 ) $ (3,808 ) Derivative Total $ 2,826,601 $ 1,813,767 $ 26,802 $ 20,328 The following table presents the net derivative gains (losses) recognized in the Statements of Income (Loss) for the three and nine months ended September 30, 2018 and 2017: Net Derivative Gains (Losses) Recognized In Income Three Months Ended Nine Months Ended September 30, September 30, Derivative Type 2018 2017 2018 2017 Equity futures $ 696 $ (503 ) $ 1,135 $ (1,230 ) Bond futures (924 ) 3 (2,518 ) 1,755 Variance swaps (701 ) (546 ) (412 ) (2,886 ) Total return swaps (3,053 ) (3,472 ) (4,669 ) (11,861 ) Options (9,123 ) (5,601 ) (24,760 ) (29,389 ) Interest rate swaps (2,061 ) 60 (8,575 ) 1,271 Credit default swaps (2 ) 820 (1,845 ) 2,333 Total $ (15,168 ) $ (9,239 ) $ (41,644 ) $ (40,007 ) The following tables present the maximum potential amount of future payments, credit rating, and maturity dates for the credit default swaps at September 30, 2018 and December 31, 2017: Maximum Potential Amount of Future Payments Credit Rating Maturity Date Range Derivative Type September 30, 2018 Credit default swaps Corporate debt $ 95,000 AA-BBB March 2020-December 2021 Sovereign debt 80,000 AA-A December 2019-June 2022 Credit default swaps total $ 175,000 Maximum Potential Amount of Future Payments Credit Rating Maturity Date Range Derivative Type December 31, 2017 Credit default swaps Corporate debt $ 95,000 AA-BBB March 2020-December 2021 Sovereign debt 90,000 AA-A March 2018-June 2022 Credit default swaps total $ 185,000 The following tables present the components of the gains (losses) on derivatives that qualify as cash flow hedges for the three and nine months ended September 30, 2018 and 2017: Gains (Losses) Recognized in Gains (Losses) Recognized in OCI on Derivatives (Effective OCI on Derivatives (Effective Portion) Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Interest rate swaps $ 231 $ (1,740 ) $ 512 $ 1,571 Total $ 231 $ (1,740 ) $ 512 $ 1,571 Net Realized Gains (Losses) Net Realized Gains (Losses) Recognized in Income on Derivatives (Ineffective Portion) Recognized in Income on Derivatives (Ineffective Portion) Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Interest rate swaps $ 1 $ 1 $ 2,476 $ 4 Total $ 1 $ 1 $ 2,476 $ 4 Gains (Losses) Reclassified from Gains (Losses) Reclassified from AOCI into Net Investment Income (Effective Portion) AOCI into Net Investment Income (Effective Portion) Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Interest rate swaps $ (165 ) $ (63 ) $ (1,562 ) $ (683 ) Total $ (165 ) $ (63 ) $ (1,562 ) $ (683 ) All components of each derivative’s gain or loss were included in the assessment of hedge effectiveness. At September 30, 2018, the before-tax deferred net gains (losses) on derivatives recorded in AOCI that are expected to be reclassified to the Statements of Income (Loss) during the next twelve months are ($3,124). This expectation is based on the anticipated interest payments on the hedged investments in Treasury Inflation Protection Securities that will occur over the next twelve months, at which time the Company will recognize the deferred gains (losses) as an adjustment to interest income over the term of the investment cash flows. In addition, in order to trade futures, the Company is required to post collateral to an exchange (sometimes referred to as margin). The fair value of collateral posted in relation to the futures margin was $8,685 and $2,488 at September 30, 2018 and December 31, 2017, respectively. Offsetting of Derivative Instruments The Company mitigates credit risk arising from derivative contracts by entering into International Swaps and Derivatives Association master netting arrangements and collateral agreements. These arrangements with a counterparty create a right to offset amounts due to and due from the same counterparty when the arrangements are enforceable in the event of a default or bankruptcy, which ultimately reduces credit risk exposure. These arrangements are conducted under terms that are usual and customary in standard derivative activities, as well as requirements determined by exchanges where a bank acts as an intermediary. The following table provides details relating to the effect, or potential effect, of netting and collateral arrangements, including the right to offset, associated with the Company’s recognized financial assets and recognized financial liabilities at September 30, 2018 and December 31, 2017: September 30, 2018 December 31, 2017 Derivatives Subject to a Master Netting Arrangement or a Similar Right to Offset Assets Liabilities Assets Liabilities Gross estimated fair value of derivatives: OTC - Bilateral $ 49,286 $ 10,975 $ 34,487 $ 11,560 OTC - Cleared 3,774 15,022 1,590 4,188 Exchange-traded 49 310 - - Total gross estimated fair value of derivatives $ 53,109 $ 26,307 $ 36,077 $ 15,748 Amounts offset on the Balance Sheets Gross estimated fair value of derivatives: (1) OTC - Bilateral $ (10,892 ) $ (10,892 ) $ (9,878 ) $ (9,878 ) OTC - Cleared (3,774 ) (3,774 ) (1,590 ) (1,590 ) Exchange-traded (49 ) (49 ) - - Cash collateral: (2), (3) OTC - Bilateral (27,606 ) - (16,397 ) - OTC - Cleared - (11,248 ) - (2,054 ) Estimated fair value of derivatives presented on the Balance Sheets $ 10,788 $ 344 $ 8,212 $ 2,226 Gross amounts not offset on the Balance Sheets: Securities collateral: (4) OTC - Bilateral $ (10,533 ) $ - $ (8,083 ) $ (1,516 ) Net amount after application of master netting agreements and collateral $ 255 $ 344 $ 129 $ 710 (1) Estimated fair value of derivatives is limited to the amount that is subject to offset. (2) The amount of cash collateral offset in the table above is limited to the net estimated fair value of derivatives after application of netting agreements. Cash collateral received for OTC-Bilateral and OTC-Cleared derivatives is included in cash and cash equivalents, short-term investments, or fixed maturity securities, and the obligation to return it, beyond what is already being offset, is included in payables for collateral under securities loaned, reverse repurchase agreements and derivatives. At September 30, 2018 and December 31, 2017, the Company received excess cash collateral of $810 and $2,213, respectively. (3) The receivable for the return of cash collateral provided to the counterparty, beyond what is being offset, is included in other assets. The amount reported in the table above does not include initial margin on exchange-traded and OTC-Cleared derivatives. At September 30, 2018, the Company provided excess cash collateral of $70 that was excluded from the table above due to the foregoing limitation. The Company had no excess cash collateral provided to counterparties at December 31, 2017. (4) Securities collateral received or pledged by the Company is held in separate custodial accounts and is not recorded on the Balance Sheets. The amount of securities collateral offset in the table above is limited to the net estimated fair value of derivatives after application of netting agreements and cash collateral. At September 30, 2018 and December 31, 2017, the Company received excess securities collateral with an estimated fair value of $1,293 and $4,214, respectively, for its OTC-Bilateral derivatives, which are not included in the table above due to the foregoing limitation. At September 30, 2018, the Company had no excess securities collateral provided. At December 31, 2017, the Company provided excess securities collateral with an estimated fair value of $146, for its OTC-Bilateral derivatives, which are not included in the table above due to the foregoing limitation. At September 30, 2018 and December 31, 2017, the Company also provided securities for initial margin with an estimated fair value of $10,971 and $11,310, respectively, for its OTC-Cleared derivatives, which is not included in the table above. There were no other derivative assets or liabilities at September 30, 2018 and December 31, 2017 that were subject to offsetting. Net Investment Income (Loss) Net investment income (loss) by source for the three and nine months ended September 30, 2018 and 2017 was as follows: Three Months Ended Nine Months Ended September 30, September 30, Net investment income (loss) 2018 2017 2018 2017 Fixed maturity AFS securities $ 13,151 $ 15,621 $ 42,122 $ 46,289 Equity AFS securities - 517 - 1,357 Equity securities 140 - 331 - Limited partnerships 288 1,070 20 3,013 Mortgage loans on real estate 240 1,509 749 4,372 Policy loans on insurance contracts 7,953 8,285 23,679 24,739 Derivatives 1,077 1,602 3,634 4,876 Cash and cash equivalents 1,500 922 4,054 1,829 Other 222 93 410 236 Gross investment income $ 24,571 $ 29,619 $ 74,999 $ 86,711 Less investment expenses (2,207 ) (2,192 ) (6,136 ) (4,923 ) Net investment income (loss) $ 22,364 $ 27,427 $ 68,863 $ 81,788 In accordance with the adoption of ASU 2016-01, effective January 1, 2018, the unrealized gains (losses) for the three and nine months ended September 30, 2018 related to equity securities reported as a component of net investment income were as follows: Three Months Ended Nine Months Ended September 30, 2018 September 30, 2018 Net gains (losses) recognized during the period on equity securities $ (268 ) $ (809) Less: Net gains (losses) recognized during the period on equity securities sold during the period - - Unrealized gains (losses) recognized during the reporting period on equity securities still held at the reporting date $ (268 ) $ (809) Realized Investment Gains (Losses) The Company considers fair value at the date of sale to be equal to the proceeds received. Proceeds and gross realized investment gains (losses) from the sale of AFS securities for the three and nine months ended September 30, 2018 and 2017 were as follows: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Proceeds $ 37,569 $ 46,439 $ 260,716 $ 112,406 Gross realized investment gains 191 924 13,397 2,758 Gross realized investment losses (93 ) - (4,671 ) (557 ) Proceeds on AFS securities sold at a realized loss 25,285 - 101,895 27,458 Net realized investment gains (losses) for the three and nine months ended September 30, 2018 and 2017 were as follows: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Fixed maturity AFS securities $ 98 $ 924 $ 8,726 $ 2,201 Mortgage loans on real estate (5 ) 4,165 338 5,336 Adjustment related to VOBA (9 ) (378 ) (94 ) (611 ) Net realized investment gains (losses) $ 84 $ 4,711 $ 8,970 $ 6,926 . OTTI The following table sets forth the amount of credit loss impairments on fixed maturity securities held by the Company, for which the non-credit portion of the OTTI loss was recognized in OCI, and the corresponding changes in such amounts at September 30, 2018 and December 31, 2017: September 30, 2018 December 31, 2017 Balance at beginning of period $ (3,111 ) $ (2,040 ) Accretion of credit loss impairments previously recognized (698 ) (1,071 ) Balance at end of period $ (3,809 ) $ (3,111 ) There were no components of OTTI reflected in the Statements of Income (Loss) for the three and nine months ended September 30, 2018 and 2017.

VOBA, DAC, and DSI

VOBA, DAC, and DSI	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
VOBA, DAC, and DSI	Note 4. VOBA, DAC, and DSI VOBA The increase (decrease) in the carrying amount of VOBA for the three and nine months ended September 30, 2018 and 2017 was as follows: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Accretion (amortization) expense $ (1,646 ) $ (2,651 ) $ (7,499 ) $ (7,988 ) Unlocking (163 ) (8,644 ) (3,737 ) (8,525 ) Adjustment related to realized (gains) losses on investments (9 ) (378 ) (94 ) (611 ) Adjustment related to unrealized (gains) losses and OTTI on investments 6,319 (780 ) 19,391 (4,739 ) Increase (decrease) in VOBA carrying amount $ 4,501 $ (12,453 ) $ 8,061 $ (21,863 ) DAC The increase (decrease) in the carrying amount of DAC for the three and nine months ended September 30, 2018 and 2017 was as follows : Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Capitalization $ 30 $ - $ 33 $ 17 Accretion (amortization) expense (1,160 ) (1,374 ) (3,473 ) (3,203 ) Unlocking (40 ) 235 1,069 327 Increase (decrease) in DAC carrying amount $ (1,170 ) $ (1,139 ) $ (2,371 ) $ (2,859 ) DSI The increase (decrease) in the carrying amount of DSI for the three and nine months ended September 30, 2018 and 2017 was as follows: Three Months Ended Nine Months Ended September 30, September 30, DSI 2018 2017 2018 2017 Capitalization $ - $ - $ - $ 2 Accretion (amortization) expense (259 ) (312 ) (785 ) (727 ) Unlocking (9 ) 33 243 54 Increase (decrease) in DSI carrying amount $ (268 ) $ (279 ) $ (542 ) $ (671 )

Variable Contracts Containing G

Variable Contracts Containing Guaranteed Benefits	9 Months Ended
	Sep. 30, 2018
Insurance [Abstract]
Variable Contracts Containing Guaranteed Benefits	Note 5. Variable Contracts Containing Guaranteed Benefits The Company has issued variable annuity contracts in which the Company may have contractually guaranteed to the contract owner a guaranteed minimum death benefit (“GMDB”) and/or an optional guaranteed living benefit provision. The living benefit provisions offered by the Company included a GMIB and a GMWB. Information regarding the general characteristics of each guaranteed benefit type is provided below: • In general, contracts containing GMDB provisions provide a death benefit equal to the greater of the GMDB or the contract value. Depending on the type of contract, the GMDB may equal: (1) contract deposits accumulated at a specified interest rate, (2) the contract value on specified contract anniversaries, (3) the amount of contract deposits, or (4) some combination of these benefits. Each benefit type is reduced for contract withdrawals. • In general, contracts containing GMIB provisions provide the option to receive a guaranteed future income stream upon annuitization. There is a waiting period of ten years from contract issuance that must elapse before the GMIB provision can be exercised. • Contracts containing GMWB provisions provide the contract owner the ability to withdraw minimum annual payments regardless of the impact of market performance on the contract owner ’ ’ The Company records liabilities for contracts containing a GMDB, GMIB or GMWB as a component of future policy benefits on the Balance Sheets and changes in the liabilities are included as a component of policy benefits in the Statements of Income (Loss). The increases (decreases) in the variable annuity GMDB, GMIB and GMWB liabilities for the three and nine months ended September 30, 2018 and 2017 were as follows: Three Months Ended Nine Months Ended September 30, September 30, GMDB 2018 2017 2018 2017 Guaranteed benefits incurred $ 5,096 $ 5,534 $ 15,528 $ 17,199 Guaranteed benefits paid (3,866 ) (4,783 ) (13,430 ) (16,208 ) Unlocking (7,550 ) (9,741 ) (5,378 ) (26,201 ) Increase (decrease) in GMDB liability balance $ (6,320 ) $ (8,990 ) $ (3,280 ) $ (25,210 ) Three Months Ended Nine Months Ended September 30, September 30, GMIB 2018 2017 2018 2017 Guaranteed benefits incurred $ 2,032 $ 2,649 $ 6,333 $ 8,452 Guaranteed benefits paid (418 ) (270 ) (1,095 ) (2,288 ) Unlocking (4,412 ) (6,100 ) (13,979 ) (24,551 ) Increase (decrease) in GMIB liability balance $ (2,798 ) $ (3,721 ) $ (8,741 ) $ (18,387 ) Three Months Ended Nine Months Ended September 30, September 30, GMWB 2018 2017 2018 2017 Change in fair value reserves $ (5,875 ) $ (7,910 ) $ (12,380 ) $ (13,565 ) Increase (decrease) in GMWB liability balance $ (5,875 ) $ (7,910 ) $ (12,380 ) $ (13,565 )

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Note 6. Income Taxes The effective tax rate was not meaningful for the three and nine months ended September 30, 2018 and 2017. Differences between the effective rate and the U.S. statutory rate of 21% at September 30, 2018 and 35% at September 30, 2017 principally were the result of dividend received deductions on the Separate Accounts, the valuation allowance on net operating loss (“NOL”) carryforwards and unrecognized tax benefits. The Company provides for deferred income taxes resulting from temporary differences that arise from recording certain transactions in different years for income tax reporting purposes than for financial reporting purposes. The asset and liability method requires that deferred taxes be adjusted to reflect the tax rates at which future taxable amounts will be settled or realized. The Company provides for federal income taxes based on amounts it believes it will ultimately owe. Inherent in the provision for federal income taxes are estimates regarding the realization of certain tax deductions and credits. On December 22, 2017, the Tax Cuts and Jobs Act (“TCJA”), (HR 1, Pub. L. 115-97), was signed into law, effective January 1, 2018, and reduced the federal tax rate to 21%. Specifically, the Section 807(c)(1) reserves were impacted by the TCJA. The new law calculates tax reserves for each contract as the greater of the net surrender value for that contract or 92.81% of the contract’s statutory reserve at the valuation date. As a result of the TCJA, the Company’s tax reserve deductible difference increased by an estimated $20,463. This change resulted in an offsetting $20,463 net taxable temporary difference that will be amortized into taxable income evenly over the next eight years. The provisional transition amount at December 31, 2017 decreased the tax reserve deductible difference by $4,860. This estimate was revised at September 30, 2018 to include an additional increase of $25,323. As we complete the collection, preparation and analysis of data relevant to the TCJA, and interpret any additional guidance by the Internal Revenue Service (“IRS”), U.S. Department of the Treasury, or other standard-setting organizations, we may make adjustments to these provisional amounts. Actual results may differ from the estimates and will be adjusted in future periods when the actuarial models and systems are updated for the policyholder tax reserve changes required by the TCJA. The estimates will be finalized prior to year-end in accordance with guidance provided in Securities and Exchange Commission (“SEC”) Staff Accounting Bulletin No. 118. The income tax expense (benefit) for the three and nine months ended September 30, 2018 was $0 and $0, respectively. For the three and nine months ended September 30, 2017, the income tax expense (benefit) was $0 and $575, respectively. The income tax asset (liability) consisted of the following at September 30, 2018 and December 31, 2017: September 30, December 31, 2018 2017 Current federal income tax asset (liability) $ 1,483 $ - Current state income tax asset (liability) (108 ) (108 ) Deferred federal income tax asset (liability) (3,242 ) (1,759 ) Deferred state income tax asset (liability) (67 ) (67 ) Net income tax asset (liability) $ (1,934 ) $ (1,934 ) At September 30, 2018 and December 31, 2017, the Company had a tax valuation allowance for deferred tax assets of $89,526 and $78,697, respectively (this includes losses that are anticipated to be used in the consolidated group to reflect the income statement impact of the losses that would not be used if filing separately). In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that all or some of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets depends on generation of future taxable income during the periods in which those temporary differences are deductible. Management considers the scheduled reversal of deferred tax liabilities, projected taxable income, and tax-planning strategies in making the assessment. The amount of the valuation allowance on the deferred tax assets could be reduced in the near term if estimates of future taxable income during the carryforward period increase. The Company has analyzed all material tax positions under the guidance of ASC 740, Income Taxes The components of the change in the unrecognized tax benefits were as follows at September 30, 2018 and December 31, 2017: September 30, December 31, 2018 2017 Balance at beginning of period $ 2,637 $ 4,391 Additions for tax positions of prior years 340 4 Change in federal tax rate - (1,758 ) Balance at end of period $ 2,977 $ 2,637 At September 30, 2018 and December 31, 2017, the Company had a NOL carry forward for federal income tax purposes of $496,635 (net of the ASC 740 reduction of $14,176) and $554,553 (net of the ASC 740 reduction of $12,557), respectively, with a carry forward period of 15 years that expires at various dates between 2023 and 2031. At both September 30, 2018 and December 31, 2017, the Company had a capital loss carry forward of $0 for federal income tax purposes. At September 30, 2018 and December 31, 2017, the Company had a foreign tax credit carry forward of $9,889 and $9,831, respectively, with a carry forward period of 10 years that will expire at various dates up to 2028. Also, the Company has an Alternative Minimum Tax credit carry forward for federal income tax purposes of $2,635 and $4,216 at September 30, 2018 and December 31, 2017, respectively. The Company is expecting to be refunded for the remaining balance of a minimum tax credit carryforwards by the end of 2021 pursuant to the TCJA. The Company classifies interest and penalties related to income taxes as interest expense and penalty expense, respectively. The Company did not recognize penalty expense in its Financial Statements for the nine months ended September 30, 2018 and 2017. The Company recognized interest expense (income) of $31 and $81 for the three and nine months ended September 30, 2018 and December 31, 2017, respectively. For the three and nine months ended September 30, 2017, the interest expense (income) was ($5) and $54, respectively. The Company recognized total interest payable balances at September 30, 2018 and December 31, 2017 of $558 and $477, respectively. The Company records taxes on a separate company basis. For federal income tax purposes, the Company joins in a consolidated income tax return filing with its direct parent, TA Corp, and other affiliated companies. The method of allocation between the companies is subject to a written tax allocation agreement. Under the terms of the agreement, taxes are payable to or receivable from TA Corp in amounts that would result had the Company filed a separate tax return with taxing authorities. Any tax differences between the Company’s separately calculated provision and cash flows attributable to benefits from consolidation have been recognized as capital contributions from TA Corp. At September 30, 2018 and December 31, 2017, the Company recognized capital contributions from (distributions to) TA Corp in connection with the tax allocation agreement in the amount of $2,727 and ($47,465), respectively. Intercompany income tax balances are settled within thirty days of payment to, or filing with, the IRS. The Company filed a separate federal income tax return for the years 2008 through 2012. The Company was part of the consolidated tax return for 2013 through 2017. An examination by the IRS is in progress for the year 2013. The examinations related to the 2011 and 2012 tax returns were closed in April 2018. The Company believes that there are adequate defenses against or sufficient provisions established related to any open or contested tax positions.

AOCI

AOCI	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
AOCI	Note 7. AOCI The changes in AOCI by component for the three and nine months ended September 30, 2018 and 2017 were as follows: Three Months Ended September 30, 2018 Unrealized Holding Gains (Losses) on Unrealized Holding OCI Adjustments for Total Accumulated AFS Securities and Gains (Losses) on Policyholder liabilities, Other Comprehensive Cash Equivalents Cash Flow Hedges VOBA, and Deferred Tax Income (Loss) Beginning balance $ 60,272 $ (650 ) $ (39,030 ) $ 20,592 OCI before reclassifications (8,277 ) 66 6,319 (1,892 ) Gain (loss) amounts reclassified from AOCI (1,212 ) 165 - (1,047 ) Net current period OCI $ (9,489 ) $ 231 $ 6,319 $ (2,939 ) Tax expense (benefit) - - - - Total other comprehensive income (loss), net of taxes (9,489 ) 231 6,319 (2,939 ) Ending balance, net of taxes $ 50,783 $ (419 ) $ (32,711 ) $ 17,653 Nine Months Ended September 30, 2018 Unrealized Holding Gains (Losses) on Unrealized Holding OCI Adjustments for Total Accumulated AFS Securities and Gains (Losses) on Policyholder liabilities, Other Comprehensive Cash Equivalents Cash Flow Hedges VOBA, and Deferred Tax Income (Loss) Beginning balance $ 133,532 $ (931 ) $ (52,102 ) $ 80,499 Cumulative effect adjustment (a) (3,023 ) - - (3,023 ) Adjusted balance at beginning of period 130,509 (931 ) (52,102 ) 77,476 OCI before reclassifications (66,154 ) (1,050 ) 19,391 (47,813 ) Gain (loss) amounts reclassified from AOCI (13,572 ) 1,562 - (12,010 ) Net current period OCI $ (79,726 ) $ 512 $ 19,391 $ (59,823 ) Tax expense (benefit) - - - - Total other comprehensive income (loss), net of taxes (79,726 ) 512 19,391 (59,823 ) Ending balance, net of taxes $ 50,783 $ (419 ) $ (32,711 ) $ 17,653 (a) See Notes to Financial Statements – Note 1, Summary of Significant Accounting Policies, Current Accounting Guidance, for discussion on the adjustment relating to ASU 2016-01. Three Months Ended September 30, 2017 Unrealized Holding Unrealized Holding OCI Adjustments for Total Accumulated Gains (Losses) on Gains (Losses) on Policyholder liabilities, Other Comprehensive AFS Securities Cash Flow Hedges VOBA, and Deferred Tax Income (Loss) Beginning balance $ 129,575 $ 2,086 $ (51,922 ) $ 79,739 OCI before reclassifications 1,999 (1,803 ) (780 ) (584 ) Gain (loss) amounts reclassified from AOCI - 63 - 63 Net current period OCI $ 1,999 $ (1,740 ) $ (780 ) $ (521 ) Tax expense (benefit) - - - - Total other comprehensive income (loss), net of taxes 1,999 (1,740 ) (780 ) (521 ) Ending balance, net of taxes $ 131,574 $ 346 $ (52,702 ) $ 79,218 Nine Months Ended September 30, 2017 Unrealized Holding Unrealized Holding OCI Adjustments for Total Accumulated Gains (Losses) on Gains (Losses) on Policyholder liabilities, Other Comprehensive AFS Securities Cash Flow Hedges VOBA, and Deferred Tax Income (Loss) Beginning balance $ 104,538 $ (1,225 ) $ (47,963 ) $ 55,350 OCI before reclassifications 27,115 888 (4,739 ) 23,264 Gain (loss) amounts reclassified from AOCI (79 ) 683 - 604 Net current period OCI $ 27,036 $ 1,571 $ (4,739 ) $ 23,868 Tax expense (benefit) - - - - Total other comprehensive income (loss), net of taxes 27,036 1,571 (4,739 ) 23,868 Ending balance, net of taxes $ 131,574 $ 346 $ (52,702 ) $ 79,218 The reclassifications out of AOCI for the three and nine months ended September 30, 2018 and 2017 were as follows: Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 AOCI Components Amount Reclassified from AOCI Amount Reclassified from AOCI Affected Line Item in the Statement Where Net Income is Presented Unrealized holding (gains) losses on AFS securities AFS securities $ (1,212 ) $ (13,572 ) Net realized investment gains (losses) $ (1,212 ) $ (13,572 ) Total Unrealized holding (gains) losses on cash flow hedges Interest rate swaps $ 165 $ 1,562 Net investment income (loss) $ 165 $ 1,562 Total Total amounts reclassified from AOCI $ (1,047 ) $ (12,010 ) Three Months Ended September 30, 2017 Nine Months Ended September 30, 2017 AOCI Components Amount Reclassified from AOCI Amount Reclassified from AOCI Affected Line Item in the Statement Where Net Income is Presented Unrealized holding (gains) losses on AFS securities AFS securities $ - $ (79 ) Net realized investment gains (losses) $ - $ (79 ) Total Unrealized holding (gains) losses on cash flow hedges Interest rate swaps $ 63 $ 683 Net investment income (loss) $ 63 $ 683 Total Total amounts reclassified from AOCI $ 63 $ 604

Stockholder's Equity and Statut

Stockholder's Equity and Statutory Accounting Principles	9 Months Ended
	Sep. 30, 2018
Stockholders Equity And Statutory Accounting Principles [Abstract]
Stockholder's Equity and Statutory Accounting Principles	Note 8. Stockholder’s Equity and Statutory Accounting Principles The Company’s statutory Financial Statements are presented on the basis of accounting practices prescribed or permitted by the Insurance Department of the State of Arkansas. The State of Arkansas has adopted the National Association of Insurance Commissioners’ statutory accounting principles as the basis of its statutory accounting principles. The Company’s statutory net income (loss) for the nine months ended September 30, 2018 and 2017 was $50,192 and $127,480, respectively. Statutory capital and surplus at September 30, 2018 and December 31, 2017 was $570,441 and $731,065, respectively. For the nine months ended September 30, 2018, the Company received a capital contribution of $2,727, paid a $200,000 cash dividend and paid no return of capital to TA Corp. For the nine months ended September 30, 2017, the Company paid a $35,760 return of capital to TA Corp and paid no dividend.

Reinsurance

Reinsurance	9 Months Ended
	Sep. 30, 2018
Reinsurance Disclosures [Abstract]
Reinsurance	Note 9. Reinsurance In the normal course of business, the Company seeks to limit its exposure to loss on any single insured life and to recover a portion of benefits paid by ceding mortality risk to other insurance enterprises or reinsurers under indemnity reinsurance agreements, primarily quota share coverage and coinsurance agreements. The maximum amount of mortality risk retained by the Company is approximately $1,000 on single and joint life policies. At September 30, 2018, the Company had a reinsurance receivable of $1,090 and a reinsurance payable of $184. At December 31, 2017, the Company had a reinsurance receivable of $239 and a reinsurance payable of $194. Indemnity reinsurance agreements do not relieve the Company from its obligations to contract owners. Failure of reinsurers to honor their obligations could result in losses to the Company. The Company regularly evaluates the financial condition of its reinsurers so as to minimize its exposure to significant losses from reinsurer insolvencies. The Company determined after its most recent evaluation that no reserve was required. In addition, the Company seeks to limit its exposure to guaranteed benefit features contained in certain variable annuity contracts. Specifically, the Company reinsures certain GMIB and GMDB provisions to the extent reinsurance capacity is available in the marketplace. At September 30, 2018 and December 31, 2017, the Company had the following account values for variable annuity contracts containing GMIB and GMDB provisions that were reinsured along with insurance in force: September 30, 2018 Gross amount Ceded to other companies Assumed from other companies Net amount Percentage of amount assumed to net amount Percentage of amount ceded to gross amount Life insurance $ 4,329,628 $ 131,395 $ 1,165 $ 4,199,398 0.03 % 3.03 % GMIB 1,368,024 445,153 - 922,871 0.00 % 32.54 % GMDB 3,759,683 161,714 - 3,597,969 0.00 % 4.30 % December 31, 2017 Gross amount Ceded to other companies Assumed from other companies Net amount Percentage of amount assumed to net amount Percentage of amount ceded to gross amount Life insurance $ 4,465,980 $ 143,356 $ 1,047 $ 4,323,671 0.02 % 3.21 % GMIB 1,453,202 478,098 - 975,104 0.00 % 32.90 % GMDB 3,979,129 171,818 - 3,807,311 0.00 % 4.32 %

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions	Note 10. Related Party Transactions At September 30, 2018, the Company had the following related party agreements in effect: The Company was party to a common cost allocation service agreement with TA Corp companies in which various affiliated companies may perform specified administrative functions in connection with the operation of the Company, in consideration of reimbursement of actual costs related to the services rendered. During the three and nine months ended September 30, 2018, the Company incurred $3,009 and $8,510, respectively, in expenses under this agreement. During the three and nine months ended September 30, 2017, the Company incurred $2,799 and $7,587, respectively, in expenses under this agreement. Charges attributable to this agreement are included in insurance, general and administrative expenses, net of amounts capitalized. The Company was party to intercompany short-term note payable/receivable arrangements with its Parent and affiliates at various times during the year. The $10,000 intercompany short-term note payable to the Parent with an interest rate of 1.10% entered into on October 20, 2017 was settled on April 17, 2018. The $35,000 intercompany short-term note payable to the Parent with an interest rate of 0.83% entered into on May 22, 2017 was settled with payments of $15,000 and $20,000 on August 4, 2017 and August 9, 2017, respectively. On August 9, 2017, the Company settled a $3,000 intercompany short-term note payable to the Parent with an interest rate of 0.9% that was entered into on June 20, 2017. Transactions with related parties generate payables to, and receivables from, the Parent and affiliates and bear interest at the thirty-day commercial paper rate. The balance due to affiliates at September 30, 2018 and December 31, 2017 was $9,566 and $6,148, respectively. During the three and nine months ended September 30, 2018, the Company accrued and/or received interest of $0 and $2, respectively, and accrued and/or paid interest of $41 and $132, respectively. AEGON USA Realty Advisors, LLC acts as the manager and administrator for the Company’s mortgage loans on real estate under an administrative and advisory agreement with the Company. Charges attributable to this agreement are included in net investment income. During the three and nine months ended September 30, 2018, the Company incurred charges of $10 and $31, respectively, under this agreement. During the three and nine months ended September 30, 2017, the Company incurred charges of $57 and $158, respectively, under this agreement. Mortgage loan origination fees are included in investment expenses. AEGON USA Investment Management, LLC acts as a discretionary investment manager under an investment management agreement with the Company. During the three and nine months ended September 30, 2018, the Company incurred $483 and $1,641, respectively, in expenses under this agreement. During the three and nine months ended September 30, 2017, the Company incurred $480 and $1,410, respectively, in expenses under this agreement. Charges attributable to this agreement are included in net investment income. Transamerica Capital, Inc. provides underwriting and distribution services for the Company under an underwriting agreement. During the three and nine months ended September 30, 2018, the Company incurred $5,853 and $17,777, respectively, in expenses under this agreement. During the three and nine months ended September 30, 2017, the Company incurred $6,063 and $17,750, respectively, in expenses under this agreement. Charges attributable to this agreement are included in insurance, general and administrative expenses, net of amounts capitalized. Transamerica Asset Management, Inc. acts as the investment advisor for certain related party funds in the Company’s Separate Accounts under multiple service agreements. These agreements ended as of March 31, 2017; therefore, no expenses were incurred under this agreement in 2018. During the three and nine months ended September 30, 2017, the Company incurred $0 and $79, respectively, in expenses under this agreement. Charges attributable to these agreements are included in insurance, general and administrative expenses, net of amounts capitalized. The Company has a participation agreement with Transamerica Series Trust to offer certain funds in the Company’s Separate Accounts. Transamerica Capital, Inc. acts as the distributor for such related party funds. The Company has entered into a distribution and shareholder services agreement for certain of such funds. During the three and nine months ended September 30, 2018, the Company received $768 and $2,365, respectively, in revenue under these agreements. During the three and nine months ended September 30, 2017, the Company received $693 and $1,891, respectively, in revenue under these agreements. Revenue attributable to these agreements is included in policy charge revenue. Transamerica Life Insurance Company provides derivative management services for the Company under a derivative management and services agreement. During the three and nine months ended September 30, 2018, the Company incurred $211 and $524, respectively, in expenses under this agreement. The Company purchases and sells investments from/to various affiliated companies. The investments are purchased and sold using the fair value on the date of the acquisition or disposition. The purchasing and selling of investments between affiliated companies for the three and nine months ended September 30, 2018 and 2017 were as follows: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Investments purchased from related parties: Fixed maturities $ - $ 113,364 $ - $ 117,854 Derivatives - - - 150 Investments sold to related parties: AFS fixed maturities $ - $ - $ 12,832 $ - Mortgages - 122,075 - 122,075 Derivatives - - - 4,440 While management believes that the service agreements referenced above provide reasonable terms, they may not necessarily provide for costs that are indicative of the costs that would have been incurred with an unrelated third party. Related party agreements contain reciprocal indemnity provisions pertaining to each party’s representations and contractual obligations thereunder.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2018
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 11. Commitments and Contingencies State insurance laws generally require that all life insurers who are licensed to transact business within a state become members of the state’s life insurance guaranty association. These associations have been established for the protection of contract owners from loss (within specified limits) as a result of the insolvency of an insurer. At the time insolvency occurs, the guaranty association assesses the remaining members of the association an amount sufficient to satisfy the insolvent insurer’s contract owner obligations (within specified limits). The Company has utilized public information to estimate the future assessments it will incur as a result of life insurance company insolvencies. At both September 30, 2018 and December 31, 2017, the Company’s estimated liability for future guaranty fund assessments was $83. If future insolvencies occur, the Company’s estimated liability may not be sufficient to fund these insolvencies and the estimated liability may need to be adjusted. The Company regularly monitors public information regarding insurer insolvencies and adjusts its estimated liability as appropriate. Several states allow companies to take a credit on their premium tax returns for assessments paid to state guaranty associations to cover the obligations of insolvent insurers. In addition, the Company has a receivable for future premium tax deductions of $3,525 and $3,774 at September 30, 2018 and December 31, 2017, respectively. Legal and regulatory proceedings are subject to inherent uncertainties, and future events could change management’s assessment of the probability or estimated amount of potential losses from pending or threatened proceedings. Based on available information, it is the opinion of management that the ultimate resolution of any pending or threatened legal and regulatory proceedings, other than claims settlement expenses, both individually and in the aggregate, will not result in losses above any related accruals that will have a material adverse effect on the Company’s financial position or liquidity at September 30, 2018. If management believes that, based on available information, it is at least reasonably possible that a material loss (or additional material loss in excess of any accrual) will be incurred in connection with any legal or regulatory proceedings, other than claims settlement expenses, the Company discloses an estimate of the possible loss or range of loss, either individually or in the aggregate, as appropriate, if such an estimate can be made, or discloses that an estimate cannot be made. Based on the Company’s assessment at September 30, 2018, no such disclosures were considered necessary.

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Segment Information	Note 12. Segment Information The following tables summarize each business segment’s contribution to select Statements of Income (Loss) information for the three and nine months ended September 30, 2018 and 2017: Life Three months ended September 30, 2018 Annuity Insurance Total Policy charge revenue $ 22,891 $ 13,087 $ 35,978 Net investment income (loss) 9,875 12,489 22,364 Net realized investment gains (losses) 60 24 84 Derivative gains (losses) (15,165 ) (3 ) (15,168 ) Total Revenue $ 17,661 $ 25,597 $ 43,258 Interest credited to policyholder liabilities $ 1,678 $ 10,983 $ 12,661 Policy benefits (net of reinsurance recoveries) (6,874 ) 4,471 (2,403 ) Amortization (accretion) of DAC 1,200 - 1,200 Amortization (accretion) of VOBA 1,850 (41 ) 1,809 Insurance, general and administrative expenses 8,858 684 9,542 Total Expenses $ 6,712 $ 16,097 $ 22,809 Income (Loss) before taxes $ 10,949 $ 9,500 $ 20,449 Income tax expense (benefit) - - - Net income (loss) $ 10,949 $ 9,500 $ 20,449 Three months ended September 30, 2017 Policy charge revenue $ 23,954 $ 13,500 $ 37,454 Net investment income (loss) 13,741 13,686 27,427 Net realized investment gains (losses) 3,558 1,153 4,711 Derivative gains (losses) (9,239 ) - (9,239 ) Total Revenue $ 32,014 $ 28,339 $ 60,353 Interest credited to policyholder liabilities $ 2,140 $ 11,067 $ 13,207 Policy benefits (net of reinsurance recoveries) (9,261 ) 8,298 (963 ) Amortization (accretion) of DAC 1,139 - 1,139 Amortization (accretion) of VOBA 1,011 10,284 11,295 Insurance, general and administrative expenses 9,041 698 9,739 Total Expenses $ 4,070 $ 30,347 $ 34,417 Income (Loss) before taxes $ 27,944 $ (2,008 ) $ 25,936 Income tax expense (benefit) - - - Net income (loss) $ 27,944 $ (2,008 ) $ 25,936 Life Nine months ended September 30, 2018 Annuity Insurance Total Policy charge revenue $ 69,974 $ 39,391 $ 109,365 Net investment income (loss) 31,260 37,603 68,863 Net realized investment gains (losses) 8,648 322 8,970 Derivative gains (losses) (41,632 ) (12 ) (41,644 ) Total Revenue $ 68,250 $ 77,304 $ 145,554 Interest credited to policyholder liabilities $ 8,375 $ 32,460 $ 40,835 Policy benefits (net of reinsurance recoveries) 6,051 27,922 33,973 Amortization (accretion) of DAC 2,404 - 2,404 Amortization (accretion) of VOBA 4,108 7,128 11,236 Insurance, general and administrative expenses 24,415 2,414 26,829 Total Expenses $ 45,353 $ 69,924 $ 115,277 Income (Loss) before taxes $ 22,897 $ 7,380 $ 30,277 Income tax expense (benefit) - - - Net income (loss) $ 22,897 $ 7,380 $ 30,277 Nine months ended September 30, 2017 Policy charge revenue $ 71,904 $ 40,395 $ 112,299 Net investment income (loss) 40,994 40,794 81,788 Net realized investment gains (losses) 5,247 1,679 6,926 Derivative gains (losses) (40,007 ) - (40,007 ) Total Revenue $ 78,138 $ 82,868 $ 161,006 Interest credited to policyholder liabilities $ 5,673 $ 33,887 $ 39,560 Policy benefits (net of reinsurance recoveries) (21,441 ) 22,877 1,436 Amortization (accretion) of DAC 2,876 - 2,876 Amortization (accretion) of VOBA 3,246 13,267 16,513 Insurance, general and administrative expenses 22,937 2,222 25,159 Total Expenses $ 13,291 $ 72,253 $ 85,544 Income (Loss) before taxes $ 64,847 $ 10,615 $ 75,462 Income tax expense (benefit) 393 182 575 Net income (loss) $ 64,454 $ 10,433 $ 74,887

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation Transamerica Advisors Life Insurance Company (“TALIC,” the “Registrant,” the “Company,” “we,” “our,” or “us” The Company is a life insurance company that conducts its business primarily in the annuity markets and, to a lesser extent, in the life insurance markets of the financial services industry. The Company is domiciled in the State of Arkansas and is currently licensed to sell insurance and annuities in forty-nine states, the District of Columbia, the U.S. Virgin Islands and Guam.
Basis of Reporting	Basis of Reporting The accompanying Financial Statements have been prepared in conformity with United States generally accepted accounting principles (“GAAP”). The Company also submits financial statements to insurance industry regulatory authorities, which are prepared on the basis of statutory accounting principles. The interim Financial Statements are unaudited; all adjustments (consisting of normal recurring accruals) necessary for a fair statement of the Financial Statements have been included. These unaudited Financial Statements should be read in conjunction with the audited Financial Statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017. For a complete discussion of the Company’s 2017 Financial Statements and accounting policies, refer to the Company’s Annual Report on Form 10-K for the year ended December 31, 2017. The nature of the Company’s business is such that results of any interim period are not necessarily indicative of results for a full year. Income before taxes and net income for the nine months ended September 30, 2018 includes a net increase of $4,500, reflecting the correction of a prior period error. The Company’s annual comprehensive review of actuarial assumptions identified an error in the implementation of the mortality improvement factor changes during the third quarter of 2017, which caused amortization of value of business acquired to be incorrect. Management has evaluated the error and related correction and concluded it was not material to any previously reported quarterly or annual financial statements or to the current reporting period.
Accounting Estimates and Assumptions	Accounting Estimates and Assumptions The preparation of financial statements in conformity to GAAP requires management to make estimates and assumptions affecting the reported amounts of assets, liabilities, revenues and expenses and the disclosures of contingent assets and liabilities. Those estimates are inherently subject to change and actual results could differ from those estimates. Included among the material (or potentially material) reported amounts and disclosures that require extensive use of estimates are: the fair value of certain investments (including derivatives), asset valuation allowances, deferred policy acquisition costs (“DAC”), deferred sales inducements (“DSI”), the value of business acquired (“VOBA”), goodwill, policyholder liabilities, income taxes, and the potential effects of unresolved litigation matters.
Investments	Investments Fixed Maturity and Equity Securities The Company’s investments consist principally of fixed maturity securities that are classified as available-for-sale (“AFS”) and are reported at estimated fair value. With the adoption of ASU 2016-01 the Company classified holdings in non-redeemable preferred stock as equity securities, which are reported at estimated fair value on the Balance Sheets, with valuation adjustments recorded through net investment income on the Statements of Income (Loss).
VOBA, DAC and DSI	VOBA, DAC and DSI Annually, the Company performs a comprehensive review of actuarial assumptions utilized in measuring insurance liabilities and expected gross profits used in amortizing VOBA, DAC and DSI. The assumptions include, but are not necessarily limited to, inputs such as mortality, policyholder behavior and expected future rates of returns on investments. As part of this review, the Company considers emerging trends, future expectations and other data, including any observable market data. In prior years, these assumptions were updated and implemented in the third quarter of each year, unless a material change in experience, indicative of a long-term trend, was observed during an interim period. Beginning in 2018, these annual assumption updates were made in the second quarter to align with Aegon N.V.’s semi-annual external reporting. If material changes in experience, indicative of a long-term trend, are observed during an interim period, updated assumptions would be implemented.
Future Policy Benefits	Future Policy Benefits The Company’s liability for future policy benefits consists of liabilities for immediate annuities and liabilities for certain guaranteed benefits contained in the variable insurance products the Company manufactures. Liabilities for immediate annuities are equal to the present value of estimated future payments to or on behalf of policyholders, where the timing and amount of payment generally depends on policyholder mortality. Interest rates used in establishing such liabilities were in the range of 0.01% to 9.6% during 2018. See Notes to Financial Statements - Note 5, Variable Contracts Containing Guaranteed Benefits, for further discussion.
Subsequent Events	Subsequent Events The Financial Statements are adjusted to reflect material events that occurred between the Balance Sheet date and the date when the Financial Statements are issued, provided they give evidence of conditions that existed at the Balance Sheet date. Material events that are indicative of conditions that arose after the Balance Sheet date are disclosed, but do not result in an adjustment of the Financial Statements themselves. No subsequent events have been identified that require adjustments to or disclosure in the Financial Statements.
Current Accounting Guidance	Current Accounting Guidance ASU 2016-15, Statement of Cash Flow (Topic 230): Classification of Certain Cash Receipts and Cash Payments In August 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-15, Statement of Cash Flow (Topic 230): Classification of Certain Cash Receipts and Cash Payments ASU 2016-01, Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities ASU 2014-09, Revenue from Contracts with Customers (Topic 606) In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) Revenue Recognition Revenue from Contracts with Customers: Principal versus Agent Considerations (Reporting Revenue Gross versus Net) Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing Revenue from Contracts with Customers: Narrow-Scope Improvements and Practical Expedients Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers Accounting Changes and Error Corrections (Topic 250) and Investments-Equity Method and Joint Ventures (Topic 323), Income Statement – Reporting Comprehensive Income (Topic 220), Revenue Recognition (Topic 605), and Revenue from Contracts with Customers (Topic 606) (SEC Update). Deferral of the Effective Date
Future Accounting Guidance	Future Accounting Guidance ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820) ASU 2018-12, Financial Services – Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts In August 2018, the FASB issued 2018-12, Financial Services – Insurance (Topic 944) ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities In August 2017, the FASB issued new guidance on derivatives and hedging ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities Derivatives and Hedging (Topic 815) – Inclusion of Secured Overnight Financing Rate (SOFR) Oversight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting Purposes,

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Hierarchy of Assets and Liabilities Measured at Fair Value on Recurring Basis	The following tables present the Company’s hierarchy for its assets and liabilities measured at fair value on a recurring basis at September 30, 2018 and December 31, 2017: September 30, 2018 Level 1 Level 2 Level 3 Total Assets Fixed maturity AFS securities (a) Corporate securities $ - $ 802,660 $ - $ 802,660 Asset-backed securities - 40,248 - 40,248 Commercial mortgage-backed securities - 60,078 - 60,078 Residential mortgage-backed securities - 51,560 - 51,560 Municipals - 900 - 900 Government and government agencies United States 236,297 - - 236,297 Foreign 1,416 25,986 - 27,402 Redeemable preferred stock - 5,375 - 5,375 Total fixed maturity AFS securities $ 237,713 $ 986,807 $ - $ 1,224,520 Equity securities (a) Banking securities $ - $ 27,687 $ - $ 27,687 Total equity securities $ - $ 27,687 $ - $ 27,687 Cash equivalents (b) $ 30,368 $ 228,912 $ - $ 259,280 Derivative assets (c) - 10,788 - 10,788 Fair value recoverable of ceded guaranteed minimum income benefits (“GMIB”) embedded derivatives (d) - - 9,321 9,321 Investments measured at net asset value (“NAV”) (e) - - - 5,562,969 Total assets $ 268,081 $ 1,254,194 $ 9,321 $ 7,094,565 Liabilities Future policy benefits (embedded derivatives only) (f) $ - $ - $ 26,091 $ 26,091 Derivative liabilities (c) - 344 - 344 Total liabilities $ - $ 344 $ 26,091 $ 26,435 December 31, 2017 Level 1 Level 2 Level 3 Total Assets Fixed maturity AFS securities (a) Corporate securities $ - $ 942,024 $ - $ 942,024 Asset-backed securities - 52,642 4,264 56,906 Commercial mortgage-backed securities - 73,321 - 73,321 Residential mortgage-backed securities - 81,417 - 81,417 Municipals - 881 - 881 Government and government agencies United States 362,119 - - 362,119 Foreign 1,444 24,836 - 26,280 Redeemable preferred stock - 5,690 - 5,690 Total fixed maturity AFS securities $ 363,563 $ 1,180,811 $ 4,264 $ 1,548,638 Equity AFS securities (a) Banking securities $ - $ 28,497 $ - $ 28,497 Total equity AFS securities $ - $ 28,497 $ - $ 28,497 Cash equivalents (b) $ 20,812 $ 247,941 $ - $ 268,753 Derivative assets (c) - 8,212 - 8,212 Fair value recoverable of ceded GMIB embedded derivatives (d) - - 25,325 25,325 Investments measured at NAV (e) - - - 5,795,209 Total assets $ 384,375 $ 1,465,461 $ 29,589 $ 7,674,634 Liabilities Future policy benefits (embedded derivatives only) (f) $ - $ - $ 38,471 $ 38,471 Derivative liabilities (c) - 2,226 - 2,226 Total liabilities $ - $ 2,226 $ 38,471 $ 40,697 (a) The fair values of debt securities are determined by management after taking into consideration several sources of data. When available, the Company uses quoted market prices in active markets to determine the fair value of its debt securities. The Company’s valuation policy utilizes a pricing hierarchy that dictates that publicly available prices are initially sought from indices and third-party pricing services. In the event that pricing is not available from these sources, securities are submitted to brokers to obtain quotes. The majority of brokers’ quotes are non-binding. As part of the pricing process, the Company assesses the appropriateness of each quote (e.g., the extent to which the quote is based on and reflects observable market transactions) to determine the most appropriate estimate of fair value. Lastly, securities are priced using internal cash flow modeling techniques. These valuation methodologies commonly use the following inputs: reported trades, bids, offers, issuer spreads, benchmark yields, estimated prepayment speeds, and/or estimated cash flows. Third-party pricing services and brokers will often determine prices using recently reported trades for identical or similar securities. The third-party pricing services and brokers make adjustments for the elapsed time from the trade date to the Balance Sheet date to take into account available market information. Lacking recently reported trades, third-party pricing services and brokers will use modeling techniques to determine a security price where expected future cash flows are developed based on the performance of the underlying collateral and discounted using an estimated market rate. Periodically, the Company performs an analysis of the inputs obtained from third-party pricing services and brokers to ensure that the inputs are reasonable and produce a reasonable estimate of fair value. The Company’s asset specialists and investment valuation specialists consider both qualitative and quantitative factors as part of this analysis. Several examples of analytical procedures performed include, but are not limited to, recent transactional activity for similar debt securities, review of pricing statistics and trends and consideration of recent relevant market events. Other controls and procedures over pricing received from indices, third-party pricing services, or brokers include validation checks, such as exception reports that highlight significant price changes, stale prices or un-priced securities. Following is additional discussion of the valuation methodologies for certain types of debt and equity securities: Corporate debt securities - Valuations of corporate debt securities are monitored and reviewed on a monthly basis. The pricing hierarchy is dependent on the possibility of corroboration of market prices when available. If no market prices are available, valuations are determined by a discounted cash flow methodology using an internally calculated yield. The yield is comprised of a credit spread over a given benchmark, taking into account liquidity risk for thinly traded securities. Residential mortgage-backed securities (“RMBS”), commercial mortgage-backed securities (“CMBS”) and asset-backed securities (“ABS”) - Valuations of RMBS, CMBS and ABS are monitored and reviewed on a monthly basis. Valuations are based on a pricing hierarchy and, depending on the asset type, the pricing hierarchy consists of a waterfall that starts with making use of market prices from indices, followed by use of third-party pricing services or brokers. The pricing hierarchy is dependent on the possibility of corroborating the market prices. If no market prices are available, the Company uses either internal models or another available pricing source to determine fair value. Significant inputs included in the internal models are generally determined based on relative value analyses, which incorporate comparisons to instruments with similar collateral and risk profiles. Market standard models may be used to model the specific collateral composition and cash flow structure of each transaction. The most significant unobservable input is the illiquidity premium, which is embedded in the discount rate. Government and government agencies – Valuations of government and government agencies ’ securities are monitored and reviewed on a monthly basis. When available, the Company uses quoted market prices in active markets to determine the fair value of its government and government agencies ’ investments. When the Company cannot make use of quoted market prices, it uses market prices from indices or quotes from third-party pricing services or brokers. Equity securities – Valuations of equity securities are monitored and reviewed on a monthly basis. When available, the Company uses quoted market prices in active markets to determine the fair value of its equity investments. When the Company cannot make use of quoted market prices, it uses quotes from a third-party vendor, broker, or custodian. (b) Cash equivalents are primarily valued at amortized cost, which approximates fair value. Cash equivalents that receive a vendor price are classified as fair value Level 1. Operating cash is not included in the above table. (c) Level 2 derivatives include interest rate swaps, inflation swaps, variance swaps, total return swaps, credit default swaps (“CDS”), options and futures for which the Company utilized readily accessible quoted index levels and broker quotes. The fair value of exchange traded interest rate swaps is calculated based on the change in the underlying floating rate curve measured using the Overnight Index Swap at the reporting date, as compared to the fixed leg of the swap. The fair value of over-the-counter (“OTC”) traded interest rate swaps is calculated based on the change in the underlying floating rate curve measured using the London Inter-Bank Offered Rate (“LIBOR”) at the reporting date, as compared to the fixed leg of the swap. The fair value of inflation swaps is calculated as the difference between the consumer price index (or related readily accessible quoted inflation index level) at the reporting date and the last reset date, multiplied by the notional value of the swap. The fair value of variance swaps is calculated as the difference between the estimated volatility of the underlying Standard & Poor’s 500 Composite Price Index (“S&P”) at maturity and the actual volatility of the underlying S&P at initiation (i.e., strike) multiplied by the notional value of the swap. Total return swaps are valued based on the change in the underlying equity index as of the last reset date. The fair value of equity options is calculated using the Black-Scholes model and market observable inputs for the underlying market price and volatility surface. Credit default swaps are valued using a discounted cash flow model where future premium payments and protection payments are corrected for the probability of default, which is modeled using an arbitrage free credit spread model. The fair value of futures contracts is calculated as the day over day change at the end of the reporting period in the value of the underlying index or bond, multiplied by the number of contracts and the multiplier associated with the futures ticker. (d) The Company reinsures a portion of its variable annuity business that offers GMIB reinsurance. GMIB reinsurance contracts are treated as embedded derivatives since they contain payment provisions for net settlement and, therefore, are reported separately from the host contract. (e) These amounts are comprised of certain investments that are measured at fair value using the NAV per share (or its equivalent) as a practical expedient and have not been classified in the fair value hierarchy in accordance with ASC 820-10. These investments do not have lockup periods. September 30, 2018 December 31, 2017 Investment: Fair Unfunded Redemption Redemption Fair Unfunded Limited Partnerships Value Commitments Frequency Notice Period Value Commitments Limited Partnership - Private Equity $ 1,184 $ - None (g) None $ 1,375 $ - Separate Accounts 5,561,785 - Daily None 5,793,834 - Investments measured at NAV $ 5,562,969 $ - $ 5,795,209 $ - (f) The Company recognizes liabilities for contracts containing guaranteed minimum withdrawal benefits (“GMWB”) and stand-alone living benefits (“SALB”), which are reported at fair value. The liabilities for the contracts containing GMWB are treated as embedded derivatives, which are required to be reported separately from the host contract. The fair value of these guarantees is calculated as the present value of future expected payments to policyholders less the present value of assessed fees attributable to the guarantees. Given the complexity and long-term nature of the guarantees, their fair values are determined using stochastic techniques under a variety of market return, discount rate and actuarial assumptions. Since two of the assumptions are unobservable and are considered to be significant inputs to the liability valuation, the liability included in future policy benefits has been reflected within Level 3 of the fair value hierarchy. (g) The general partner would have to consent to any sale of limited partnership interest. The general partner has no obligation to liquidate any limited partner interest prior to the final dissolution of the Partnership.
Summary of Change in Fair Value of Level 3 Fixed Maturity AFS Securities	The following table summarizes the change in the fair value of the Company’s Level 3 fixed maturity AFS securities at September 30, 2018 and December 31, 2017: Nine Months Ended September 30, 2018 Twelve Months Ended December 31, 2017 Fixed Maturity AFS Fixed Maturity AFS Securities Securities Balance at beginning of period (a) $ 4,264 $ 9,215 Change in unrealized gains (losses) (b) (132 ) 254 Purchases - 4,000 Sales (89 ) (5,242 ) Transfers into Level 3 - 3,000 Transfers out of Level 3 (4,043 ) (6,965 ) Changes in valuation (c) - 1 Net realized investment gains (c) - 1 Balance at end of period (a) $ - $ 4,264 (a) Recorded as a component of fixed maturity AFS securities on the Balance Sheets. (b) Recorded as a component of other comprehensive income (loss) (“OCI”) in net unrealized holding gains (losses) on AFS securities arising during the period. (c) Recorded as a component of net realized investment gains (losses) on securities in the Statements of Income (Loss).
Summary of Changes in Fair Value of Level 3 Liabilities (Assets)	The following table provides a summary of the changes in the fair value of the Company’s Level 3 liabilities (assets) at September 30, 2018 and December 31, 2017: Nine Months Ended Twelve Months Ended September 30, 2018 December 31, 2017 GMIB GMIB GMWB Reinsurance SALB GMWB Reinsurance SALB Balance at beginning of period (a) $ 37,566 $ (25,325 ) $ 905 $ 54,414 $ (48,166 ) $ 729 Changes in interest rates (b) (10,928 ) 5,898 - 5,787 (1,841 ) - Changes in equity markets (b) (1,645 ) 3,639 - (19,803 ) 24,663 176 Other (b) 193 6,467 - (2,832 ) 19 - Balance at end of period (a) $ 25,186 $ (9,321 ) $ 905 $ 37,566 $ (25,325 ) $ 905 (a) GMWB and SALB are recorded as a component of future policy benefits on the Balance Sheets and GMIB reinsurance is recorded as recoverable of ceded GMIB embedded derivatives, at fair value on the Balance Sheets. (b) Recorded as a component of policy benefits in the Statements of Income (Loss).
Summary of Quantitative Inputs and Assumptions Related to Level 3 Assets and Liabilities	The following tables provide a summary of the quantitative inputs and assumptions of the Company’s Level 3 assets and liabilities at September 30, 2018 and December 31, 2017: September 30, 2018 Estimated Range Description Fair Value Valuation Unobservable (Weighted Assets Future policy benefits (embedded derivatives) - GMIB Reinsurance $ 9,321 Discounted cash flows Own credit risk 35 bps Long-term volatility 25% - 30% Total assets $ 9,321 Liabilities Future policy benefits (embedded derivatives) - GMWB $ 25,186 Discounted cash flows Own credit risk 35 bps Long-term volatility 25% - 30% Future policy benefits - SALB 905 (b) (b) (b) Total liabilities $ 26,091 December 31, 2017 Estimated Range Description Fair Value Valuation Techniques Unobservable Inputs (Weighted Average) Assets Fixed maturity securities Asset-backed securities $ 4,264 Broker (a) (a) Total fixed maturity securities $ 4,264 Future policy benefits (embedded derivatives) -GMIB Reinsurance 25,325 Discounted cash flows Own credit risk 30 bps Long-term volatility 25% - 30% Total assets $ 29,589 Liabilities Future policy benefits (embedded derivatives) - GMWB $ 37,566 Discounted cash flows Own credit risk 30 bps Long-term volatility 25% - 30% Future policy benefits - SALB 905 (b) (b) (b) Total liabilities $ 38,471 (a) The Company has obtained non-binding broker quotes, which cannot be corroborated by market observable data, to assist in determining the fair values of Level 3 ABS. The Company does not receive the unobservable inputs used by the broker but performs annual reviews to approve the use of brokers and obtains an asset specialist’s review of the broker’s price. (b) The SALB is a product with fewer than 110 and 125 policies as of September 30, 2018 and December 31, 2017, respectively. Due to the small size of this block, the liability was established based on the fees.
Carrying Amount and Estimated Fair Value by Fair Value Hierarchy Level of Financial Assets and Liabilities Not Carried at Fair Value on Balance Sheets	The following tables present the carrying amount and the estimated fair value by fair value hierarchy level of the Company’s financial assets and liabilities that are not carried at fair value on the Balance Sheets at September 30, 2018 and December 31, 2017: September 30, 2018 Carrying amount Estimated Fair Value Level 1 Level 2 Level 3 Assets Mortgage loans on real estate (a) $ 26,013 $ 25,756 $ - $ - $ 25,756 Policy loans (b) 590,689 590,689 - 590,689 - Total assets $ 616,702 $ 616,445 $ - $ 590,689 $ 25,756 Liabilities Payable for collateral under reverse repurchase agreements (c) $ 10,195 $ 10,195 $ - $ 10,195 $ - Payable for collateral under securities loaned (d) 193,582 193,582 - 193,582 - Payable for derivative collateral (e) 776 776 - 776 - Total liabilities $ 204,553 $ 204,553 $ - $ 204,553 $ - December 31, 2017 Carrying amount Estimated Fair Value Level 1 Level 2 Level 3 Assets Mortgage loans on real estate (a) $ 24,962 $ 26,049 $ - $ - $ 26,049 Policy loans (b) 608,183 608,183 - 608,183 - Total assets $ 633,145 $ 634,232 $ - $ 608,183 $ 26,049 Liabilities (f) Payable for collateral under reverse repurchase agreements (c) $ 36,494 $ 36,494 $ - $ 36,494 $ - Payable for collateral under securities loaned (d) 209,923 209,923 - 209,923 - Payable for derivative collateral (e) 2,144 2,144 - 2,144 - Total liabilities $ 248,561 $ 248,561 $ - $ 248,561 $ - (a) The fair value of mortgage loans on real estate is estimated by discounting the future cash flows using the current rates at which similar loans would be made to borrowers with similar credit ratings and/or similar remaining maturities. (b) Policy loans are stated at unpaid principal balance. The carrying value of policy loans approximates their fair value. (c) The Company receives collateral for selling securities under agreements to repurchase. Reverse repurchase agreements are generally short term in nature, and therefore, the carrying amounts of these instruments approximate fair value. (d) Payable for collateral under securities loaned represents the cash collateral received in connection with loaning securities. Due to the short term nature of these transactions, the carrying value approximates fair value. (e) Payable for derivative collateral represents the cash collateral received in connection with derivatives. Due to the short term nature of these transactions, the carrying value approximates fair value. (f) The carrying amount and estimated fair value by fair value hierarchy of the Company’s financial liabilities were added to the December 31, 2017 table for comparability as originally presented in the Company’s Annual Report on Form 10-K, the liabilities were omitted in error.

Investments (Tables)

Investments (Tables)	9 Months Ended
	Sep. 30, 2018
Amortized Cost/Cost, Gross Unrealized Gains and Losses, Estimated Fair Values and ("OTTI") Reflected in ("AOCI") of Investments in Fixed Maturity and Equity Available-for-Sale Securities	The amortized cost/cost, gross unrealized gains and losses, estimated fair values and other-than-temporary impairments (“OTTI”) reflected in accumulated other comprehensive income (“AOCI”) of investments in fixed maturity securities at September 30, 2018 and December 31, 2017 and the amortized cost/cost, gross unrealized gains and losses, estimated fair values and OTTI reflected in AOCI of investments in equity AFS securities at December 31, 2017 were: September 30, 2018 Gross Unrealized Estimated Amortized Fair OTTI in Cost/Cost Gains Losses Value AOCI (a) Fixed maturity AFS securities Corporate securities $ 785,816 $ 26,379 $ (9,535 ) $ 802,660 $ - Asset-backed securities 40,921 3 (676 ) 40,248 - Commercial mortgage-backed securities 61,112 435 (1,469 ) 60,078 - Residential mortgage-backed securities 43,141 8,478 (59 ) 51,560 - Municipals 903 - (3 ) 900 - Government and government agencies United States 209,476 27,107 (286 ) 236,297 - Foreign 26,577 1,107 (282 ) 27,402 - Redeemable preferred stock 5,791 - (416 ) 5,375 - Total fixed maturity AFS securities $ 1,173,737 $ 63,509 $ (12,726 ) $ 1,224,520 $ - December 31, 2017 Gross Unrealized Estimated Amortized Fair OTTI in Cost/Cost Gains Losses Value AOCI (a) Fixed maturity AFS securities Corporate securities $ 885,440 $ 58,766 $ (2,182 ) $ 942,024 $ - Asset-backed securities 56,852 241 (187 ) 56,906 - Commercial mortgage-backed securities 72,373 1,397 (449 ) 73,321 - Residential mortgage-backed securities 74,385 7,076 (44 ) 81,417 - Municipals 906 - (25 ) 881 - Government and government agencies United States 298,223 63,998 (102 ) 362,119 - Foreign 24,158 2,168 (46 ) 26,280 - Redeemable preferred stock 5,791 - (101 ) 5,690 - Total fixed maturity AFS securities $ 1,418,128 $ 133,646 $ (3,136 ) $ 1,548,638 $ - Equity AFS securities Banking securities $ 25,473 $ 3,024 $ - $ 28,497 $ - Total equity AFS securities $ 25,473 $ 3,024 $ - $ 28,497 $ - (a) Represents OTTI in AOCI, which were not reflected in earnings. Amount excludes $3,888 and $3,364 of unrealized gains at September 30, 2018 and December 31, 2017, respectively.
Amortized Cost and Estimated Fair Value of Fixed Maturity Available-for-Sale Securities by Investment Grade	The amortized cost and estimated fair value of fixed maturity AFS securities by investment grade at September 30, 2018 and December 31, 2017 were: September 30, 2018 December 31, 2017 Estimated Estimated Amortized Fair Amortized Fair Cost Value Cost Value Investment grade $ 1,112,087 $ 1,154,820 $ 1,337,738 $ 1,460,708 Below investment grade 61,650 69,700 80,390 87,930 Total fixed maturity AFS securities $ 1,173,737 $ 1,224,520 $ 1,418,128 $ 1,548,638
Amortized Cost and Estimated Fair Value of Fixed Maturity Available-for-Sale Securities by Contractual Maturities	The amortized cost and estimated fair value of fixed maturity AFS securities by contractual maturities at September 30, 2018 and December 31, 2017 were: September 30, 2018 December 31, 2017 Estimated Estimated Amortized Fair Amortized Fair Cost Value Cost Value Fixed maturity AFS securities Due in one year or less $ 122,414 $ 123,874 $ 73,570 $ 74,686 Due after one year through five years 325,203 329,235 466,858 484,576 Due after five years through ten years 125,951 124,188 134,939 139,174 Due after ten years 454,995 495,337 539,151 638,558 $ 1,028,563 $ 1,072,634 $ 1,214,518 $ 1,336,994 Mortgage-backed securities and other asset-backed securities $ 145,174 $ 151,886 $ 203,610 $ 211,644 Total fixed maturity AFS securities $ 1,173,737 $ 1,224,520 $ 1,418,128 $ 1,548,638
Estimated Fair Value and Gross Unrealized Losses and Other-Than-Temporary Impairments of Fixed Maturity and Equity Available-for-Sale Securities in Continuous Unrealized Loss Position	The estimated fair value and gross unrealized losses and OTTI related to fixed maturity securities at September 30, 2018 and December 31, 2017 and the estimated fair value and gross unrealized losses and OTTI related to equity AFS securities at December 31, 2017, aggregated by length of time that individual securities have been in a continuous unrealized loss position, were as follows: September 30, 2018 Gross Estimated Unrealized Fair Amortized Losses and Value Cost/Cost OTTI (a) Less than or equal to six months Fixed maturity AFS securities Corporate securities $ 77,544 $ 78,325 $ (781 ) Asset-backed securities 13,352 13,514 (162 ) Commercial mortgage-backed securities 3,940 3,967 (27 ) Residential mortgage-backed securities 10,139 10,197 (58 ) Government and government agencies Foreign 2,363 2,392 (29 ) Total fixed maturity AFS securities $ 107,338 $ 108,395 $ (1,057 ) Greater than six months but less than or equal to one year Fixed maturity AFS securities Corporate securities $ 166,680 $ 174,211 $ (7,531 ) Asset-backed securities 19,172 19,543 (371 ) Commercial mortgage-backed securities 41,334 42,637 (1,303 ) Residential mortgage-backed securities 40 41 (1 ) Government and government agencies United States 7,559 7,846 (287 ) Foreign 2,487 2,533 (46 ) Total fixed maturity AFS securities $ 237,272 $ 246,811 $ (9,539 ) Greater than one year Fixed maturity AFS securities Corporate securities $ 11,885 $ 13,108 $ (1,223 ) Asset-backed securities 858 1,000 (142 ) Commercial mortgage-backed securities 3,849 3,988 (139 ) Residential mortgage-backed securities 21 21 - Municipals 900 903 (3 ) Government and government agencies Foreign 3,609 3,816 (207 ) Redeemable preferred stock 5,375 5,791 (416 ) Total fixed maturity AFS securities $ 26,497 $ 28,627 $ (2,130 ) Total fixed maturity AFS securities $ 371,107 $ 383,833 $ (12,726 ) December 31, 2017 Gross Estimated Unrealized Fair Amortized Losses and Value Cost/Cost OTTI (a) Less than or equal to six months Fixed maturity AFS securities Corporate securities $ 109,579 $ 110,819 $ (1,240 ) Asset-backed securities 20,762 20,791 (29 ) Commercial mortgage-backed securities 28,994 29,409 (415 ) Residential mortgage-backed securities 2,054 2,098 (44 ) Government and government agencies United States 7,533 7,635 (102 ) Total fixed maturity and equity AFS securities $ 168,922 $ 170,752 $ (1,830 ) Greater than six months but less than or equal to one year Fixed maturity AFS securities Commercial mortgage-backed securities $ 26 $ 26 $ - Government and government agencies Foreign 3,767 3,813 (46 ) Redeemable preferred stock 5,690 5,791 (101 ) Total fixed maturity and equity AFS securities $ 9,483 $ 9,630 $ (147 ) Greater than one year Fixed maturity AFS securities Corporate securities $ 8,498 $ 9,440 $ (942 ) Asset-backed securities 2,610 2,768 (158 ) Commercial mortgage-backed securities 986 1,020 (34 ) Residential mortgage-backed securities 6 6 - Municipals 881 906 (25 ) Total fixed maturity and equity AFS securities $ 12,981 $ 14,140 $ (1,159 ) Total fixed maturity and equity AFS securities $ 191,386 $ 194,522 $ (3,136 ) (a) Subsequent unrealized gains (losses) on OTTI securities are included in Net unrealized OTTI on securities in the Statements of Comprehensive Income (Loss).
Fair Value, Gross Unrealized Losses, Other-Than-Temporary Impairments Recognized in Other Comprehensive Income and Number of Securities with Fair Value Declining Amortized Cost	The following table sets forth, by length of time securities have been in a continuous unrealized loss position, the (i) estimated fair value, (ii) gross unrealized losses/the portion of OTTI recognized in OCI and (iii) the number of securities with fair value declining below amortized cost by between 20% and 40% at September 30, 2018 and December 31, 2017: September 30, 2018 December 31, 2017 Estimated Gross Unrealized Number of Estimated Gross Unrealized Number of Fair Value Losses/OTTI (a) Securities Fair Value Losses/OTTI (a) Securities Decline 20% - 40% Held longer than six months but less than or equal to one year $ 518 $ (256 ) 1 $ - $ - - Held longer than one year 2,169 (773 ) 2 2,033 (908 ) 2 Total $ 2,687 $ (1,029 ) 3 $ 2,033 $ (908 ) 2 (a) Subsequent unrealized gains (losses) on OTTI securities are included in Net unrealized OTTI on securities in the Statements of Comprehensive Income (Loss).
Components of Net Unrealized Gains (Losses) and Other-Than-Temporary Impairments Included in Accumulated Other Comprehensive Income, Net of Taxes	The components of net unrealized gains (losses) and OTTI included in AOCI, net of taxes, at September 30, 2018 and December 31, 2017 were as follows: September 30, December 31, 2018 2017 Assets Fixed maturity AFS securities $ 50,783 $ 130,511 Cash equivalent securities - (2 ) Equity AFS securities - 3,023 Cash flow hedges (419 ) (931 ) VOBA (11,378 ) (30,769 ) $ 38,986 $ 101,832 Liabilities Income taxes - deferred $ (21,333 ) $ (21,333 ) Stockholder's Equity AOCI, net of taxes $ 17,653 $ 80,499
Amortized Cost/Cost, Estimated Fair Value and Gross Unrealized (Losses)	The amortized cost/cost, estimated fair value and gross unrealized gains (losses) recorded in net investment income (loss) of investments in equity securities at September 30, 2018 were: September 30, 2018 Gross Unrealized Estimated Gains (Losses) Recorded Amortized Fair in Net Investment Cost/Cost Value Income (Loss) Equity securities Banking securities $ 25,473 $ 27,687 $ 2,214 Total equity securities $ 25,473 $ 27,687 $ 2,214
Credit Quality of Commercial Mortgage Loans	The credit quality of commercial mortgage loans at September 30, 2018 and December 31, 2017 was as follows: September 30, December 31, Commercial 2018 2017 AAA - AA $ 13,076 $ 11,723 A 7,950 13,246 BBB 5,000 - Total mortgage loans on real estate $ 26,026 $ 24,969 Less: allowance for credit losses (13 ) (7 ) Total mortgage loans on real estate, net $ 26,013 $ 24,962
Maturities of Collateral Underlying Reverse Repurchase Agreements and Securities Lending Transactions	The following tables provide a summary of maturities of collateral underlying reverse repurchase agreements and securities lending transactions at September 30, 2018 and December 31, 2017: September 30, 2018 Overnight and Continuous Up to 30 days Total Reverse repurchase agreements Residential mortgage-backed securities $ - $ 10,139 $ 10,139 Total $ - $ 10,139 $ 10,139 Securities lending transactions U.S. Treasury and agency securities $ 165,756 $ - $ 165,756 Corporate securities 22,360 - 22,360 Equity securities - banking 99 - 99 Total $ 188,215 $ - $ 188,215 Total Borrowings $ 188,215 $ 10,139 $ 198,354 Gross amount of recognized liabilities for reverse repurchase agreements and securities lending included on the Balance Sheets $ 203,777 December 31, 2017 Overnight and Continuous Up to 30 days Total Reverse repurchase agreements Residential mortgage-backed securities $ - $ 36,337 $ 36,337 Total $ - $ 36,337 $ 36,337 Securities lending transactions U.S. Treasury and agency securities $ 169,011 $ - $ 169,011 Corporate securities 34,493 - 34,493 Equity securities - banking 405 - 405 Total $ 203,909 $ - $ 203,909 Total Borrowings $ 203,909 $ 36,337 $ 240,246 Gross amount of recognized liabilities for reverse repurchase agreements and securities lending included on the Balance Sheets $ 246,417
Notional and Fair Value of Non-Qualifying Hedging Instruments and Cash Flow Hedges	The following table presents the notional and fair value amounts of non-qualifying hedging instruments and cash flow hedges at September 30, 2018 and December 31, 2017: Notional Fair Value September 30, December 31, September 30, December 31, Derivative Type 2018 2017 2018 2017 Non-qualifying hedges Equity futures $ 195,981 $ 5,462 $ (202 ) $ - Bond futures 41,008 60,697 (59 ) - Interest rate swaps 221,000 221,000 (11,248 ) (2,599 ) Variance swaps 260 398 (794 ) (1,847 ) Total return swaps 256,231 248,326 (1,849 ) (4,791 ) Options 1,912,124 1,043,001 38,510 26,023 Credit default swaps 175,000 185,000 4,901 7,350 Total non-qualifying hedges $ 2,801,604 $ 1,763,884 $ 29,259 $ 24,136 Cash flow hedges Interest rate swaps $ 24,997 $ 49,883 $ (2,457 ) $ (3,808 ) Total cash flow hedges $ 24,997 $ 49,883 $ (2,457 ) $ (3,808 ) Derivative Total $ 2,826,601 $ 1,813,767 $ 26,802 $ 20,328
Net Derivative Gains (Losses) Recognized in Statements of Income (Loss)	The following table presents the net derivative gains (losses) recognized in the Statements of Income (Loss) for the three and nine months ended September 30, 2018 and 2017: Net Derivative Gains (Losses) Recognized In Income Three Months Ended Nine Months Ended September 30, September 30, Derivative Type 2018 2017 2018 2017 Equity futures $ 696 $ (503 ) $ 1,135 $ (1,230 ) Bond futures (924 ) 3 (2,518 ) 1,755 Variance swaps (701 ) (546 ) (412 ) (2,886 ) Total return swaps (3,053 ) (3,472 ) (4,669 ) (11,861 ) Options (9,123 ) (5,601 ) (24,760 ) (29,389 ) Interest rate swaps (2,061 ) 60 (8,575 ) 1,271 Credit default swaps (2 ) 820 (1,845 ) 2,333 Total $ (15,168 ) $ (9,239 ) $ (41,644 ) $ (40,007 )
Maximum Potential Amount of Future Payments, Credit Rating and Maturity Dates for Credit Default Swaps	The following tables present the maximum potential amount of future payments, credit rating, and maturity dates for the credit default swaps at September 30, 2018 and December 31, 2017: Maximum Potential Amount of Future Payments Credit Rating Maturity Date Range Derivative Type September 30, 2018 Credit default swaps Corporate debt $ 95,000 AA-BBB March 2020-December 2021 Sovereign debt 80,000 AA-A December 2019-June 2022 Credit default swaps total $ 175,000 Maximum Potential Amount of Future Payments Credit Rating Maturity Date Range Derivative Type December 31, 2017 Credit default swaps Corporate debt $ 95,000 AA-BBB March 2020-December 2021 Sovereign debt 90,000 AA-A March 2018-June 2022 Credit default swaps total $ 185,000
Components of Gains or Losses on Derivatives that Qualify as Cash Flow Hedges	The following tables present the components of the gains (losses) on derivatives that qualify as cash flow hedges for the three and nine months ended September 30, 2018 and 2017: Gains (Losses) Recognized in Gains (Losses) Recognized in OCI on Derivatives (Effective OCI on Derivatives (Effective Portion) Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Interest rate swaps $ 231 $ (1,740 ) $ 512 $ 1,571 Total $ 231 $ (1,740 ) $ 512 $ 1,571 Net Realized Gains (Losses) Net Realized Gains (Losses) Recognized in Income on Derivatives (Ineffective Portion) Recognized in Income on Derivatives (Ineffective Portion) Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Interest rate swaps $ 1 $ 1 $ 2,476 $ 4 Total $ 1 $ 1 $ 2,476 $ 4 Gains (Losses) Reclassified from Gains (Losses) Reclassified from AOCI into Net Investment Income (Effective Portion) AOCI into Net Investment Income (Effective Portion) Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Interest rate swaps $ (165 ) $ (63 ) $ (1,562 ) $ (683 ) Total $ (165 ) $ (63 ) $ (1,562 ) $ (683 )
Offsetting of Derivative Assets and Liabilities	The following table provides details relating to the effect, or potential effect, of netting and collateral arrangements, including the right to offset, associated with the Company’s recognized financial assets and recognized financial liabilities at September 30, 2018 and December 31, 2017: September 30, 2018 December 31, 2017 Derivatives Subject to a Master Netting Arrangement or a Similar Right to Offset Assets Liabilities Assets Liabilities Gross estimated fair value of derivatives: OTC - Bilateral $ 49,286 $ 10,975 $ 34,487 $ 11,560 OTC - Cleared 3,774 15,022 1,590 4,188 Exchange-traded 49 310 - - Total gross estimated fair value of derivatives $ 53,109 $ 26,307 $ 36,077 $ 15,748 Amounts offset on the Balance Sheets Gross estimated fair value of derivatives: (1) OTC - Bilateral $ (10,892 ) $ (10,892 ) $ (9,878 ) $ (9,878 ) OTC - Cleared (3,774 ) (3,774 ) (1,590 ) (1,590 ) Exchange-traded (49 ) (49 ) - - Cash collateral: (2), (3) OTC - Bilateral (27,606 ) - (16,397 ) - OTC - Cleared - (11,248 ) - (2,054 ) Estimated fair value of derivatives presented on the Balance Sheets $ 10,788 $ 344 $ 8,212 $ 2,226 Gross amounts not offset on the Balance Sheets: Securities collateral: (4) OTC - Bilateral $ (10,533 ) $ - $ (8,083 ) $ (1,516 ) Net amount after application of master netting agreements and collateral $ 255 $ 344 $ 129 $ 710 (1) Estimated fair value of derivatives is limited to the amount that is subject to offset. (2) The amount of cash collateral offset in the table above is limited to the net estimated fair value of derivatives after application of netting agreements. Cash collateral received for OTC-Bilateral and OTC-Cleared derivatives is included in cash and cash equivalents, short-term investments, or fixed maturity securities, and the obligation to return it, beyond what is already being offset, is included in payables for collateral under securities loaned, reverse repurchase agreements and derivatives. At September 30, 2018 and December 31, 2017, the Company received excess cash collateral of $810 and $2,213, respectively. (3) The receivable for the return of cash collateral provided to the counterparty, beyond what is being offset, is included in other assets. The amount reported in the table above does not include initial margin on exchange-traded and OTC-Cleared derivatives. At September 30, 2018, the Company provided excess cash collateral of $70 that was excluded from the table above due to the foregoing limitation. The Company had no excess cash collateral provided to counterparties at December 31, 2017. (4) Securities collateral received or pledged by the Company is held in separate custodial accounts and is not recorded on the Balance Sheets. The amount of securities collateral offset in the table above is limited to the net estimated fair value of derivatives after application of netting agreements and cash collateral. At September 30, 2018 and December 31, 2017, the Company received excess securities collateral with an estimated fair value of $1,293 and $4,214, respectively, for its OTC-Bilateral derivatives, which are not included in the table above due to the foregoing limitation. At September 30, 2018, the Company had no excess securities collateral provided. At December 31, 2017, the Company provided excess securities collateral with an estimated fair value of $146, for its OTC-Bilateral derivatives, which are not included in the table above due to the foregoing limitation. At September 30, 2018 and December 31, 2017, the Company also provided securities for initial margin with an estimated fair value of $10,971 and $11,310, respectively, for its OTC-Cleared derivatives, which is not included in the table above.
Net Investment Income (Loss) by Source	Net Investment Income (Loss) Net investment income (loss) by source for the three and nine months ended September 30, 2018 and 2017 was as follows: Three Months Ended Nine Months Ended September 30, September 30, Net investment income (loss) 2018 2017 2018 2017 Fixed maturity AFS securities $ 13,151 $ 15,621 $ 42,122 $ 46,289 Equity AFS securities - 517 - 1,357 Equity securities 140 - 331 - Limited partnerships 288 1,070 20 3,013 Mortgage loans on real estate 240 1,509 749 4,372 Policy loans on insurance contracts 7,953 8,285 23,679 24,739 Derivatives 1,077 1,602 3,634 4,876 Cash and cash equivalents 1,500 922 4,054 1,829 Other 222 93 410 236 Gross investment income $ 24,571 $ 29,619 $ 74,999 $ 86,711 Less investment expenses (2,207 ) (2,192 ) (6,136 ) (4,923 ) Net investment income (loss) $ 22,364 $ 27,427 $ 68,863 $ 81,788
Summary of Unrealized Gains (Losses) Related to Equity Securities	In accordance with the adoption of ASU 2016-01, effective January 1, 2018, the unrealized gains (losses) for the three and nine months ended September 30, 2018 related to equity securities reported as a component of net investment income were as follows: Three Months Ended Nine Months Ended September 30, 2018 September 30, 2018 Net gains (losses) recognized during the period on equity securities $ (268 ) $ (809) Less: Net gains (losses) recognized during the period on equity securities sold during the period - - Unrealized gains (losses) recognized during the reporting period on equity securities still held at the reporting date $ (268 ) $ (809)
Proceeds and Gross Realized Investment Gains (Losses) from Sale of Available-for-Sale Securities	The Company considers fair value at the date of sale to be equal to the proceeds received. Proceeds and gross realized investment gains (losses) from the sale of AFS securities for the three and nine months ended September 30, 2018 and 2017 were as follows: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Proceeds $ 37,569 $ 46,439 $ 260,716 $ 112,406 Gross realized investment gains 191 924 13,397 2,758 Gross realized investment losses (93 ) - (4,671 ) (557 ) Proceeds on AFS securities sold at a realized loss 25,285 - 101,895 27,458
Net Realized Investment Gains (Losses)	Net realized investment gains (losses) for the three and nine months ended September 30, 2018 and 2017 were as follows: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Fixed maturity AFS securities $ 98 $ 924 $ 8,726 $ 2,201 Mortgage loans on real estate (5 ) 4,165 338 5,336 Adjustment related to VOBA (9 ) (378 ) (94 ) (611 ) Net realized investment gains (losses) $ 84 $ 4,711 $ 8,970 $ 6,926
Credit Loss Impairments on Fixed Maturity Securities, Non-Credit Portion of Other-Than-Temporary Impairment Loss Recognized in Other Comprehensive Income, and Corresponding Changes	The following table sets forth the amount of credit loss impairments on fixed maturity securities held by the Company, for which the non-credit portion of the OTTI loss was recognized in OCI, and the corresponding changes in such amounts at September 30, 2018 and December 31, 2017: September 30, 2018 December 31, 2017 Balance at beginning of period $ (3,111 ) $ (2,040 ) Accretion of credit loss impairments previously recognized (698 ) (1,071 ) Balance at end of period $ (3,809 ) $ (3,111 )
Securities lending agreements
Summary of Securities	The following table provides a summary of the securities lending program at September 30, 2018 and December 31, 2017: September 30, December 31, 2018 2017 Payables for collateral under securities loaned $ 193,582 $ 209,923 Amortized cost of securities out on loan 169,415 167,195 Estimated fair value of securities out on loan 188,215 203,909
Reverse repurchase agreements
Summary of Securities	The following table provides a summary of the dollar roll reverse repurchase agreements at September 30, 2018 and December 31, 2017: September 30, December 31, 2018 2017 Payables for reverse repurchase agreements $ 10,195 $ 36,494 Amortized cost of securities pledged 10,197 36,249 Estimated fair value of securities pledged 10,139 36,337

VOBA, DAC, and DSI (Tables)

VOBA, DAC, and DSI (Tables)	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Increase (Decrease) in Carrying Amount of Value of Business Acquired	The increase (decrease) in the carrying amount of VOBA for the three and nine months ended September 30, 2018 and 2017 was as follows: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Accretion (amortization) expense $ (1,646 ) $ (2,651 ) $ (7,499 ) $ (7,988 ) Unlocking (163 ) (8,644 ) (3,737 ) (8,525 ) Adjustment related to realized (gains) losses on investments (9 ) (378 ) (94 ) (611 ) Adjustment related to unrealized (gains) losses and OTTI on investments 6,319 (780 ) 19,391 (4,739 ) Increase (decrease) in VOBA carrying amount $ 4,501 $ (12,453 ) $ 8,061 $ (21,863 )
Increase (Decrease) Change in Carrying Amount of Deferred Acquisition Costs	The increase (decrease) in the carrying amount of DAC for the three and nine months ended September 30, 2018 and 2017 was as follows : Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Capitalization $ 30 $ - $ 33 $ 17 Accretion (amortization) expense (1,160 ) (1,374 ) (3,473 ) (3,203 ) Unlocking (40 ) 235 1,069 327 Increase (decrease) in DAC carrying amount $ (1,170 ) $ (1,139 ) $ (2,371 ) $ (2,859 )
Increase (Decrease) Change in Carrying Amount of Deferred Sales Inducements	The increase (decrease) in the carrying amount of DSI for the three and nine months ended September 30, 2018 and 2017 was as follows: Three Months Ended Nine Months Ended September 30, September 30, DSI 2018 2017 2018 2017 Capitalization $ - $ - $ - $ 2 Accretion (amortization) expense (259 ) (312 ) (785 ) (727 ) Unlocking (9 ) 33 243 54 Increase (decrease) in DSI carrying amount $ (268 ) $ (279 ) $ (542 ) $ (671 )

Variable Contracts Containing_2

Variable Contracts Containing Guaranteed Benefits (Tables)	9 Months Ended
	Sep. 30, 2018
Insurance [Abstract]
Increases (Decreases) in Variable Annuity Guaranteed Minimum Death Benefits, Guaranteed Minimum Income Benefits and Guaranteed Minimum Withdrawal Benefits Liabilities	The increases (decreases) in the variable annuity GMDB, GMIB and GMWB liabilities for the three and nine months ended September 30, 2018 and 2017 were as follows: Three Months Ended Nine Months Ended September 30, September 30, GMDB 2018 2017 2018 2017 Guaranteed benefits incurred $ 5,096 $ 5,534 $ 15,528 $ 17,199 Guaranteed benefits paid (3,866 ) (4,783 ) (13,430 ) (16,208 ) Unlocking (7,550 ) (9,741 ) (5,378 ) (26,201 ) Increase (decrease) in GMDB liability balance $ (6,320 ) $ (8,990 ) $ (3,280 ) $ (25,210 ) Three Months Ended Nine Months Ended September 30, September 30, GMIB 2018 2017 2018 2017 Guaranteed benefits incurred $ 2,032 $ 2,649 $ 6,333 $ 8,452 Guaranteed benefits paid (418 ) (270 ) (1,095 ) (2,288 ) Unlocking (4,412 ) (6,100 ) (13,979 ) (24,551 ) Increase (decrease) in GMIB liability balance $ (2,798 ) $ (3,721 ) $ (8,741 ) $ (18,387 ) Three Months Ended Nine Months Ended September 30, September 30, GMWB 2018 2017 2018 2017 Change in fair value reserves $ (5,875 ) $ (7,910 ) $ (12,380 ) $ (13,565 ) Increase (decrease) in GMWB liability balance $ (5,875 ) $ (7,910 ) $ (12,380 ) $ (13,565 )

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Income Tax Receivable (Payable)	The income tax asset (liability) consisted of the following at September 30, 2018 and December 31, 2017: September 30, December 31, 2018 2017 Current federal income tax asset (liability) $ 1,483 $ - Current state income tax asset (liability) (108 ) (108 ) Deferred federal income tax asset (liability) (3,242 ) (1,759 ) Deferred state income tax asset (liability) (67 ) (67 ) Net income tax asset (liability) $ (1,934 ) $ (1,934 )
Components of Change in Unrecognized Tax Benefits	The components of the change in the unrecognized tax benefits were as follows at September 30, 2018 and December 31, 2017: September 30, December 31, 2018 2017 Balance at beginning of period $ 2,637 $ 4,391 Additions for tax positions of prior years 340 4 Change in federal tax rate - (1,758 ) Balance at end of period $ 2,977 $ 2,637

AOCI (Tables)

AOCI (Tables)	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
Accumulated Other Comprehensive Income	The changes in AOCI by component for the three and nine months ended September 30, 2018 and 2017 were as follows: Three Months Ended September 30, 2018 Unrealized Holding Gains (Losses) on Unrealized Holding OCI Adjustments for Total Accumulated AFS Securities and Gains (Losses) on Policyholder liabilities, Other Comprehensive Cash Equivalents Cash Flow Hedges VOBA, and Deferred Tax Income (Loss) Beginning balance $ 60,272 $ (650 ) $ (39,030 ) $ 20,592 OCI before reclassifications (8,277 ) 66 6,319 (1,892 ) Gain (loss) amounts reclassified from AOCI (1,212 ) 165 - (1,047 ) Net current period OCI $ (9,489 ) $ 231 $ 6,319 $ (2,939 ) Tax expense (benefit) - - - - Total other comprehensive income (loss), net of taxes (9,489 ) 231 6,319 (2,939 ) Ending balance, net of taxes $ 50,783 $ (419 ) $ (32,711 ) $ 17,653 Nine Months Ended September 30, 2018 Unrealized Holding Gains (Losses) on Unrealized Holding OCI Adjustments for Total Accumulated AFS Securities and Gains (Losses) on Policyholder liabilities, Other Comprehensive Cash Equivalents Cash Flow Hedges VOBA, and Deferred Tax Income (Loss) Beginning balance $ 133,532 $ (931 ) $ (52,102 ) $ 80,499 Cumulative effect adjustment (a) (3,023 ) - - (3,023 ) Adjusted balance at beginning of period 130,509 (931 ) (52,102 ) 77,476 OCI before reclassifications (66,154 ) (1,050 ) 19,391 (47,813 ) Gain (loss) amounts reclassified from AOCI (13,572 ) 1,562 - (12,010 ) Net current period OCI $ (79,726 ) $ 512 $ 19,391 $ (59,823 ) Tax expense (benefit) - - - - Total other comprehensive income (loss), net of taxes (79,726 ) 512 19,391 (59,823 ) Ending balance, net of taxes $ 50,783 $ (419 ) $ (32,711 ) $ 17,653 (a) See Notes to Financial Statements – Note 1, Summary of Significant Accounting Policies, Current Accounting Guidance, for discussion on the adjustment relating to ASU 2016-01. Three Months Ended September 30, 2017 Unrealized Holding Unrealized Holding OCI Adjustments for Total Accumulated Gains (Losses) on Gains (Losses) on Policyholder liabilities, Other Comprehensive AFS Securities Cash Flow Hedges VOBA, and Deferred Tax Income (Loss) Beginning balance $ 129,575 $ 2,086 $ (51,922 ) $ 79,739 OCI before reclassifications 1,999 (1,803 ) (780 ) (584 ) Gain (loss) amounts reclassified from AOCI - 63 - 63 Net current period OCI $ 1,999 $ (1,740 ) $ (780 ) $ (521 ) Tax expense (benefit) - - - - Total other comprehensive income (loss), net of taxes 1,999 (1,740 ) (780 ) (521 ) Ending balance, net of taxes $ 131,574 $ 346 $ (52,702 ) $ 79,218 Nine Months Ended September 30, 2017 Unrealized Holding Unrealized Holding OCI Adjustments for Total Accumulated Gains (Losses) on Gains (Losses) on Policyholder liabilities, Other Comprehensive AFS Securities Cash Flow Hedges VOBA, and Deferred Tax Income (Loss) Beginning balance $ 104,538 $ (1,225 ) $ (47,963 ) $ 55,350 OCI before reclassifications 27,115 888 (4,739 ) 23,264 Gain (loss) amounts reclassified from AOCI (79 ) 683 - 604 Net current period OCI $ 27,036 $ 1,571 $ (4,739 ) $ 23,868 Tax expense (benefit) - - - - Total other comprehensive income (loss), net of taxes 27,036 1,571 (4,739 ) 23,868 Ending balance, net of taxes $ 131,574 $ 346 $ (52,702 ) $ 79,218
Reclassifications out of AOCI	The reclassifications out of AOCI for the three and nine months ended September 30, 2018 and 2017 were as follows: Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 AOCI Components Amount Reclassified from AOCI Amount Reclassified from AOCI Affected Line Item in the Statement Where Net Income is Presented Unrealized holding (gains) losses on AFS securities AFS securities $ (1,212 ) $ (13,572 ) Net realized investment gains (losses) $ (1,212 ) $ (13,572 ) Total Unrealized holding (gains) losses on cash flow hedges Interest rate swaps $ 165 $ 1,562 Net investment income (loss) $ 165 $ 1,562 Total Total amounts reclassified from AOCI $ (1,047 ) $ (12,010 ) Three Months Ended September 30, 2017 Nine Months Ended September 30, 2017 AOCI Components Amount Reclassified from AOCI Amount Reclassified from AOCI Affected Line Item in the Statement Where Net Income is Presented Unrealized holding (gains) losses on AFS securities AFS securities $ - $ (79 ) Net realized investment gains (losses) $ - $ (79 ) Total Unrealized holding (gains) losses on cash flow hedges Interest rate swaps $ 63 $ 683 Net investment income (loss) $ 63 $ 683 Total Total amounts reclassified from AOCI $ 63 $ 604

Reinsurance (Tables)

Reinsurance (Tables)	9 Months Ended
	Sep. 30, 2018
Reinsurance Disclosures [Abstract]
Summary of Variable Annuity Contracts Containing GMIB and GMDB Provisions Reinsured With Life Insurance in Force	At September 30, 2018 and December 31, 2017, the Company had the following account values for variable annuity contracts containing GMIB and GMDB provisions that were reinsured along with insurance in force: September 30, 2018 Gross amount Ceded to other companies Assumed from other companies Net amount Percentage of amount assumed to net amount Percentage of amount ceded to gross amount Life insurance $ 4,329,628 $ 131,395 $ 1,165 $ 4,199,398 0.03 % 3.03 % GMIB 1,368,024 445,153 - 922,871 0.00 % 32.54 % GMDB 3,759,683 161,714 - 3,597,969 0.00 % 4.30 % December 31, 2017 Gross amount Ceded to other companies Assumed from other companies Net amount Percentage of amount assumed to net amount Percentage of amount ceded to gross amount Life insurance $ 4,465,980 $ 143,356 $ 1,047 $ 4,323,671 0.02 % 3.21 % GMIB 1,453,202 478,098 - 975,104 0.00 % 32.90 % GMDB 3,979,129 171,818 - 3,807,311 0.00 % 4.32 %

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
Affiliated Purchasing and Selling of Investments Between Affiliated Companies	The purchasing and selling of investments between affiliated companies for the three and nine months ended September 30, 2018 and 2017 were as follows: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Investments purchased from related parties: Fixed maturities $ - $ 113,364 $ - $ 117,854 Derivatives - - - 150 Investments sold to related parties: AFS fixed maturities $ - $ - $ 12,832 $ - Mortgages - 122,075 - 122,075 Derivatives - - - 4,440

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Business Segment's Contribution to Select Statements of Income (Loss) Information	The following tables summarize each business segment’s contribution to select Statements of Income (Loss) information for the three and nine months ended September 30, 2018 and 2017: Life Three months ended September 30, 2018 Annuity Insurance Total Policy charge revenue $ 22,891 $ 13,087 $ 35,978 Net investment income (loss) 9,875 12,489 22,364 Net realized investment gains (losses) 60 24 84 Derivative gains (losses) (15,165 ) (3 ) (15,168 ) Total Revenue $ 17,661 $ 25,597 $ 43,258 Interest credited to policyholder liabilities $ 1,678 $ 10,983 $ 12,661 Policy benefits (net of reinsurance recoveries) (6,874 ) 4,471 (2,403 ) Amortization (accretion) of DAC 1,200 - 1,200 Amortization (accretion) of VOBA 1,850 (41 ) 1,809 Insurance, general and administrative expenses 8,858 684 9,542 Total Expenses $ 6,712 $ 16,097 $ 22,809 Income (Loss) before taxes $ 10,949 $ 9,500 $ 20,449 Income tax expense (benefit) - - - Net income (loss) $ 10,949 $ 9,500 $ 20,449 Three months ended September 30, 2017 Policy charge revenue $ 23,954 $ 13,500 $ 37,454 Net investment income (loss) 13,741 13,686 27,427 Net realized investment gains (losses) 3,558 1,153 4,711 Derivative gains (losses) (9,239 ) - (9,239 ) Total Revenue $ 32,014 $ 28,339 $ 60,353 Interest credited to policyholder liabilities $ 2,140 $ 11,067 $ 13,207 Policy benefits (net of reinsurance recoveries) (9,261 ) 8,298 (963 ) Amortization (accretion) of DAC 1,139 - 1,139 Amortization (accretion) of VOBA 1,011 10,284 11,295 Insurance, general and administrative expenses 9,041 698 9,739 Total Expenses $ 4,070 $ 30,347 $ 34,417 Income (Loss) before taxes $ 27,944 $ (2,008 ) $ 25,936 Income tax expense (benefit) - - - Net income (loss) $ 27,944 $ (2,008 ) $ 25,936 Life Nine months ended September 30, 2018 Annuity Insurance Total Policy charge revenue $ 69,974 $ 39,391 $ 109,365 Net investment income (loss) 31,260 37,603 68,863 Net realized investment gains (losses) 8,648 322 8,970 Derivative gains (losses) (41,632 ) (12 ) (41,644 ) Total Revenue $ 68,250 $ 77,304 $ 145,554 Interest credited to policyholder liabilities $ 8,375 $ 32,460 $ 40,835 Policy benefits (net of reinsurance recoveries) 6,051 27,922 33,973 Amortization (accretion) of DAC 2,404 - 2,404 Amortization (accretion) of VOBA 4,108 7,128 11,236 Insurance, general and administrative expenses 24,415 2,414 26,829 Total Expenses $ 45,353 $ 69,924 $ 115,277 Income (Loss) before taxes $ 22,897 $ 7,380 $ 30,277 Income tax expense (benefit) - - - Net income (loss) $ 22,897 $ 7,380 $ 30,277 Nine months ended September 30, 2017 Policy charge revenue $ 71,904 $ 40,395 $ 112,299 Net investment income (loss) 40,994 40,794 81,788 Net realized investment gains (losses) 5,247 1,679 6,926 Derivative gains (losses) (40,007 ) - (40,007 ) Total Revenue $ 78,138 $ 82,868 $ 161,006 Interest credited to policyholder liabilities $ 5,673 $ 33,887 $ 39,560 Policy benefits (net of reinsurance recoveries) (21,441 ) 22,877 1,436 Amortization (accretion) of DAC 2,876 - 2,876 Amortization (accretion) of VOBA 3,246 13,267 16,513 Insurance, general and administrative expenses 22,937 2,222 25,159 Total Expenses $ 13,291 $ 72,253 $ 85,544 Income (Loss) before taxes $ 64,847 $ 10,615 $ 75,462 Income tax expense (benefit) 393 182 575 Net income (loss) $ 64,454 $ 10,433 $ 74,887

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Detail) $ in Thousands		9 Months Ended	12 Months Ended
		Sep. 30, 2018USD ($)CountryState	Dec. 31, 2018	Dec. 31, 2017USD ($)
Summary Of Significant Accounting Policies [Line Items]
Number of countries in which company operates | Country		20
Number of states in which company licensed to sell insurance and annuities | State		49
Net increase correction of prior period error		$ 4,500
Accumulated Other Comprehensive Income
Summary Of Significant Accounting Policies [Line Items]
Cumulative effect adjustment	[1],[2]			$ (3,023)
Retained Earnings (Deficit)
Summary Of Significant Accounting Policies [Line Items]
Cumulative effect adjustment	[2]			$ 3,023
Minimum | Scenario, Forecast
Summary Of Significant Accounting Policies [Line Items]
Interest rates for future policy benefits liabilities			0.01%
Maximum | Scenario, Forecast
Summary Of Significant Accounting Policies [Line Items]
Interest rates for future policy benefits liabilities			9.60%
[1]	See Notes to Financial Statements – Note 1, Summary of Significant Accounting Policies, Current Accounting Guidance, for discussion on the adjustment relating to ASU 2016-01.
[2]	See Notes to Financial Statements – Note 1, Summary of Significant Accounting Policies, Current Accounting Guidance, for discussion on the adjustment relating to Accounting Standards Update (“ASU”) 2016-01.

Hierarchy of Assets and Liabili

Hierarchy of Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands		Sep. 30, 2018		Dec. 31, 2017
Assets
Fixed maturity AFS securities, at estimated fair value		$ 1,224,520		$ 1,548,638
Equity securities		27,687
Equity AFS securities				28,497
Derivative assets		10,788		8,212
Fair value recoverable of ceded guaranteed minimum income benefits (“GMIB”) embedded derivatives		9,321		25,325
Investments measured at net asset value (“NAV”)		5,562,969		5,795,209
Liabilities
Derivative liabilities		344		2,226
Level 2
Assets
Total assets		590,689		608,183
Liabilities
Total liabilities		204,553		248,561	[1]
Level 3
Assets
Total assets		25,756		26,049
Corporate securities
Assets
Fixed maturity AFS securities, at estimated fair value		802,660		942,024
Asset-backed securities
Assets
Fixed maturity AFS securities, at estimated fair value		40,248		56,906
Commercial mortgage-backed securities
Assets
Fixed maturity AFS securities, at estimated fair value		60,078		73,321
Residential mortgage-backed securities
Assets
Fixed maturity AFS securities, at estimated fair value		51,560		81,417
Municipals
Assets
Fixed maturity AFS securities, at estimated fair value		900		881
Government and government agencies - United States
Assets
Fixed maturity AFS securities, at estimated fair value		236,297		362,119
Government and government agencies - Foreign
Assets
Fixed maturity AFS securities, at estimated fair value		27,402		26,280
Redeemable preferred stock
Assets
Fixed maturity AFS securities, at estimated fair value		5,375		5,690
Banking securities
Assets
Equity securities		27,687
Equity AFS securities				28,497
Fair Value, Measurements, Recurring
Assets
Fixed maturity AFS securities, at estimated fair value	[2]	1,224,520		1,548,638
Equity securities		27,687
Equity AFS securities	[2]			28,497
Cash equivalents	[3]	259,280		268,753
Derivative assets	[4]	10,788		8,212
Fair value recoverable of ceded guaranteed minimum income benefits (“GMIB”) embedded derivatives	[5]	9,321		25,325
Investments measured at net asset value (“NAV”)		5,562,969	[6]	5,795,209	[7]
Total assets		7,094,565		7,674,634
Liabilities
Future policy benefits (embedded derivatives only)	[8]	26,091		38,471
Derivative liabilities	[4]	344		2,226
Total liabilities		26,435		40,697
Fair Value, Measurements, Recurring | Level 1
Assets
Fixed maturity AFS securities, at estimated fair value	[2]	237,713		363,563
Cash equivalents	[3]	30,368		20,812
Total assets		268,081		384,375
Fair Value, Measurements, Recurring | Level 2
Assets
Fixed maturity AFS securities, at estimated fair value	[2]	986,807		1,180,811
Equity securities		27,687
Equity AFS securities	[2]			28,497
Cash equivalents	[3]	228,912		247,941
Derivative assets	[4]	10,788		8,212
Total assets		1,254,194		1,465,461
Liabilities
Derivative liabilities	[4]	344		2,226
Total liabilities		344		2,226
Fair Value, Measurements, Recurring | Level 3
Assets
Fixed maturity AFS securities, at estimated fair value	[2]			4,264
Fair value recoverable of ceded guaranteed minimum income benefits (“GMIB”) embedded derivatives	[5]	9,321		25,325
Total assets		9,321		29,589
Liabilities
Future policy benefits (embedded derivatives only)	[8]	26,091		38,471
Total liabilities		26,091		38,471
Fair Value, Measurements, Recurring | Corporate securities
Assets
Fixed maturity AFS securities, at estimated fair value	[2]	802,660		942,024
Fair Value, Measurements, Recurring | Corporate securities | Level 2
Assets
Fixed maturity AFS securities, at estimated fair value	[2]	802,660		942,024
Fair Value, Measurements, Recurring | Asset-backed securities
Assets
Fixed maturity AFS securities, at estimated fair value	[2]	40,248		56,906
Fair Value, Measurements, Recurring | Asset-backed securities | Level 2
Assets
Fixed maturity AFS securities, at estimated fair value	[2]	40,248		52,642
Fair Value, Measurements, Recurring | Asset-backed securities | Level 3
Assets
Fixed maturity AFS securities, at estimated fair value	[2]			4,264
Fair Value, Measurements, Recurring | Commercial mortgage-backed securities
Assets
Fixed maturity AFS securities, at estimated fair value	[2]	60,078		73,321
Fair Value, Measurements, Recurring | Commercial mortgage-backed securities | Level 2
Assets
Fixed maturity AFS securities, at estimated fair value	[2]	60,078		73,321
Fair Value, Measurements, Recurring | Residential mortgage-backed securities
Assets
Fixed maturity AFS securities, at estimated fair value	[2]	51,560		81,417
Fair Value, Measurements, Recurring | Residential mortgage-backed securities | Level 2
Assets
Fixed maturity AFS securities, at estimated fair value	[2]	51,560		81,417
Fair Value, Measurements, Recurring | Municipals
Assets
Fixed maturity AFS securities, at estimated fair value	[2]	900		881
Fair Value, Measurements, Recurring | Municipals | Level 2
Assets
Fixed maturity AFS securities, at estimated fair value	[2]	900		881
Fair Value, Measurements, Recurring | Government and government agencies - United States
Assets
Fixed maturity AFS securities, at estimated fair value	[2]	236,297		362,119
Fair Value, Measurements, Recurring | Government and government agencies - United States | Level 1
Assets
Fixed maturity AFS securities, at estimated fair value	[2]	236,297		362,119
Fair Value, Measurements, Recurring | Government and government agencies - Foreign
Assets
Fixed maturity AFS securities, at estimated fair value	[2]	27,402		26,280
Fair Value, Measurements, Recurring | Government and government agencies - Foreign | Level 1
Assets
Fixed maturity AFS securities, at estimated fair value	[2]	1,416		1,444
Fair Value, Measurements, Recurring | Government and government agencies - Foreign | Level 2
Assets
Fixed maturity AFS securities, at estimated fair value	[2]	25,986		24,836
Fair Value, Measurements, Recurring | Redeemable preferred stock
Assets
Fixed maturity AFS securities, at estimated fair value		5,375		5,690	[2]
Fair Value, Measurements, Recurring | Redeemable preferred stock | Level 2
Assets
Fixed maturity AFS securities, at estimated fair value		5,375		5,690	[2]
Fair Value, Measurements, Recurring | Banking securities
Assets
Equity securities	[2]	27,687
Equity AFS securities	[2]			28,497
Fair Value, Measurements, Recurring | Banking securities | Level 2
Assets
Equity securities	[2]	$ 27,687
Equity AFS securities	[2]			$ 28,497
[1]	The carrying amount and estimated fair value by fair value hierarchy of the Company’s financial liabilities were added to the December 31, 2017 table for comparability as originally presented in the Company’s Annual Report on Form 10-K, the liabilities were omitted in error.
[2]	The fair values of debt securities are determined by management after taking into consideration several sources of data. When available, the Company uses quoted market prices in active markets to determine the fair value of its debt securities. The Company’s valuation policy utilizes a pricing hierarchy that dictates that publicly available prices are initially sought from indices and third-party pricing services. In the event that pricing is not available from these sources, securities are submitted to brokers to obtain quotes. The majority of brokers’ quotes are non-binding. As part of the pricing process, the Company assesses the appropriateness of each quote (e.g., the extent to which the quote is based on and reflects observable market transactions) to determine the most appropriate estimate of fair value. Lastly, securities are priced using internal cash flow modeling techniques. These valuation methodologies commonly use the following inputs: reported trades, bids, offers, issuer spreads, benchmark yields, estimated prepayment speeds, and/or estimated cash flows. Third-party pricing services and brokers will often determine prices using recently reported trades for identical or similar securities. The third-party pricing services and brokers make adjustments for the elapsed time from the trade date to the Balance Sheet date to take into account available market information. Lacking recently reported trades, third-party pricing services and brokers will use modeling techniques to determine a security price where expected future cash flows are developed based on the performance of the underlying collateral and discounted using an estimated market rate. Periodically, the Company performs an analysis of the inputs obtained from third-party pricing services and brokers to ensure that the inputs are reasonable and produce a reasonable estimate of fair value. The Company’s asset specialists and investment valuation specialists consider both qualitative and quantitative factors as part of this analysis. Several examples of analytical procedures performed include, but are not limited to, recent transactional activity for similar debt securities, review of pricing statistics and trends and consideration of recent relevant market events. Other controls and procedures over pricing received from indices, third-party pricing services, or brokers include validation checks, such as exception reports that highlight significant price changes, stale prices or un-priced securities. Following is additional discussion of the valuation methodologies for certain types of debt and equity securities: Corporate debt securities - Valuations of corporate debt securities are monitored and reviewed on a monthly basis. The pricing hierarchy is dependent on the possibility of corroboration of market prices when available. If no market prices are available, valuations are determined by a discounted cash flow methodology using an internally calculated yield. The yield is comprised of a credit spread over a given benchmark, taking into account liquidity risk for thinly traded securities. Residential mortgage-backed securities (“RMBS”), commercial mortgage-backed securities (“CMBS”) and asset-backed securities (“ABS”) - Valuations of RMBS, CMBS and ABS are monitored and reviewed on a monthly basis. Valuations are based on a pricing hierarchy and, depending on the asset type, the pricing hierarchy consists of a waterfall that starts with making use of market prices from indices, followed by use of third-party pricing services or brokers. The pricing hierarchy is dependent on the possibility of corroborating the market prices. If no market prices are available, the Company uses either internal models or another available pricing source to determine fair value. Significant inputs included in the internal models are generally determined based on relative value analyses, which incorporate comparisons to instruments with similar collateral and risk profiles. Market standard models may be used to model the specific collateral composition and cash flow structure of each transaction. The most significant unobservable input is the illiquidity premium, which is embedded in the discount rate. Government and government agencies – Valuations of government and government agencies’ securities are monitored and reviewed on a monthly basis. When available, the Company uses quoted market prices in active markets to determine the fair value of its government and government agencies’ investments. When the Company cannot make use of quoted market prices, it uses market prices from indices or quotes from third-party pricing services or brokers. Equity securities – Valuations of equity securities are monitored and reviewed on a monthly basis. When available, the Company uses quoted market prices in active markets to determine the fair value of its equity investments. When the Company cannot make use of quoted market prices, it uses quotes from a third-party vendor, broker, or custodian.
[3]	Cash equivalents are primarily valued at amortized cost, which approximates fair value. Cash equivalents that receive a vendor price are classified as fair value Level 1. Operating cash is not included in the above table.
[4]	Level 2 derivatives include interest rate swaps, inflation swaps, variance swaps, total return swaps, credit default swaps (“CDS”), options and futures for which the Company utilized readily accessible quoted index levels and broker quotes. The fair value of exchange traded interest rate swaps is calculated based on the change in the underlying floating rate curve measured using the Overnight Index Swap at the reporting date, as compared to the fixed leg of the swap. The fair value of over-the-counter (“OTC”) traded interest rate swaps is calculated based on the change in the underlying floating rate curve measured using the London Inter-Bank Offered Rate (“LIBOR”) at the reporting date, as compared to the fixed leg of the swap. The fair value of inflation swaps is calculated as the difference between the consumer price index (or related readily accessible quoted inflation index level) at the reporting date and the last reset date, multiplied by the notional value of the swap. The fair value of variance swaps is calculated as the difference between the estimated volatility of the underlying Standard & Poor’s 500 Composite Price Index (“S&P”) at maturity and the actual volatility of the underlying S&P at initiation (i.e., strike) multiplied by the notional value of the swap. Total return swaps are valued based on the change in the underlying equity index as of the last reset date. The fair value of equity options is calculated using the Black-Scholes model and market observable inputs for the underlying market price and volatility surface. Credit default swaps are valued using a discounted cash flow model where future premium payments and protection payments are corrected for the probability of default, which is modeled using an arbitrage free credit spread model. The fair value of futures contracts is calculated as the day over day change at the end of the reporting period in the value of the underlying index or bond, multiplied by the number of contracts and the multiplier associated with the futures ticker.
[5]	The Company reinsures a portion of its variable annuity business that offers GMIB reinsurance. GMIB reinsurance contracts are treated as embedded derivatives since they contain payment provisions for net settlement and, therefore, are reported separately from the host contract.
[6]	These amounts are comprised of certain investments that are measured at fair value using the NAV per share (or its equivalent) as a practical expedient and have not been classified in the fair value hierarchy in accordance with ASC 820-10. These investments do not have lockup periods.
[7]	These amounts are comprised of certain investments that are measured at fair value using the NAV per share (or its equivalent) as a practical expedient and have not been classified in the fair value hierarchy in accordance with ASC 820-10. These investments do not have lockup periods.
[8]	The Company recognizes liabilities for contracts containing guaranteed minimum withdrawal benefits (“GMWB”) and stand-alone living benefits (“SALB”), which are reported at fair value. The liabilities for the contracts containing GMWB are treated as embedded derivatives, which are required to be reported separately from the host contract. The fair value of these guarantees is calculated as the present value of future expected payments to policyholders less the present value of assessed fees attributable to the guarantees. Given the complexity and long-term nature of the guarantees, their fair values are determined using stochastic techniques under a variety of market return, discount rate and actuarial assumptions. Since two of the assumptions are unobservable and are considered to be significant inputs to the liability valuation, the liability included in future policy benefits has been reflected within Level 3 of the fair value hierarchy.

Hierarchy of Assets and Liabi_2

Hierarchy of Assets and Liabilities Measured at Fair Value on Recurring Basis (Parenthetical) (Detail) - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments measured at NAV		$ 5,562,969	$ 5,795,209
Unfunded Commitments		0	0
Separate Accounts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments measured at NAV		5,561,785	5,793,834
Unfunded Commitments		$ 0	0
Redemption Frequency		Daily
Separate Accounts | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Redemption Notice Period		0 days
Separate Accounts | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Redemption Notice Period		0 days
Limited Partnership | Private Equity
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments measured at NAV		$ 1,184	1,375
Unfunded Commitments		$ 0	$ 0
Redemption Frequency	[1]	None
Limited Partnership | Private Equity | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Redemption Notice Period		0 days
Limited Partnership | Private Equity | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Redemption Notice Period		0 days
[1]	The general partner would have to consent to any sale of limited partnership interest. The general partner has no obligation to liquidate any limited partner interest prior to the final dissolution of the Partnership.

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Additional Information (Detail) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Transfers between Level 1 and 2	$ 0	$ 0
Own credit risk	0.35%	0.30%
Long-term forward rate assumption, minimum	25.00%
Long-term forward rate assumption, maximum	30.00%
Market based implied volatility inputs	5 years

Summary of Change in Fair Value

Summary of Change in Fair Value of Level 3 Fixed Maturity AFS Securities (Detail) - USD ($) $ in Thousands		9 Months Ended	12 Months Ended
		Sep. 30, 2018	Dec. 31, 2017
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance at beginning of period		$ 29,589
Balance at end of period		9,321	$ 29,589
Fixed maturity AFS securities
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance at beginning of period	[1]	4,264	9,215
Change in unrealized gains (losses)	[2]	(132)	254
Purchases			4,000
Sales		(89)	(5,242)
Transfers into Level 3			3,000
Transfers out of Level 3		$ (4,043)	(6,965)
Changes in valuation	[3]		1
Net realized investment gains	[4]		1
Balance at end of period	[1]		$ 4,264
[1]	Recorded as a component of fixed maturity AFS securities on the Balance Sheets.
[2]	Recorded as a component of other comprehensive income (loss) (“OCI”) in net unrealized holding gains (losses) on AFS securities arising during the period.
[3]	Recorded as a component of policy benefits in the Statements of Income (Loss).
[4]	Recorded as a component of net realized investment gains (losses) on securities in the Statements of Income (Loss).

Summary of Changes in Fair Valu

Summary of Changes in Fair Value of Level 3 Liabilities (Assets) (Detail) - USD ($) $ in Thousands		9 Months Ended	12 Months Ended
		Sep. 30, 2018	Dec. 31, 2017
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Liabilities, balance at beginning of period		$ 38,471
Liabilities, balance at end of period		26,091	$ 38,471
Assets, Balance at beginning of period		(29,589)
Assets, balance at end of period		(9,321)	(29,589)
GMWB
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Liabilities, balance at beginning of period	[1]	37,566	54,414
Liabilities, balance at end of period	[1]	25,186	37,566
GMWB | Interest rates
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Liabilities, gain (loss) included in earnings	[2]	(10,928)	5,787
GMWB | Equity markets
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Liabilities, gain (loss) included in earnings	[2]	(1,645)	(19,803)
GMWB | Other
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Liabilities, gain (loss) included in earnings	[2]	193	(2,832)
GMIB
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets, Balance at beginning of period	[1]	(25,325)	(48,166)
Assets, balance at end of period	[1]	(9,321)	(25,325)
GMIB | Interest rates
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets, gain (loss) included in earnings	[2]	5,898	(1,841)
GMIB | Equity markets
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets, gain (loss) included in earnings	[2]	3,639	24,663
GMIB | Other
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets, gain (loss) included in earnings	[2]	6,467	19
SALB
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Liabilities, balance at beginning of period	[1]	905	729
Liabilities, balance at end of period	[1]	$ 905	905
SALB | Equity markets
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Liabilities, gain (loss) included in earnings	[2]		$ 176
[1]	GMWB and SALB are recorded as a component of future policy benefits on the Balance Sheets and GMIB reinsurance is recorded as recoverable of ceded GMIB embedded derivatives, at fair value on the Balance Sheets.
[2]	Recorded as a component of policy benefits in the Statements of Income (Loss).

Summary of Quantitative Inputs

Summary of Quantitative Inputs and Assumptions of Level 3 Assets and Liabilities (Detail) - USD ($) $ in Thousands		9 Months Ended	12 Months Ended
		Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]
Estimated Fair Value		$ 9,321	$ 29,589
Future policy benefits (embedded derivatives), fair value		$ 26,091	$ 38,471
Own credit risk		0.35%	0.30%
Long-term volatility		25.00%
Long-term volatility		30.00%
Fixed maturity AFS securities
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]
Estimated Fair Value	[1]		$ 4,264	$ 9,215
Fixed maturity AFS securities | Asset-backed securities
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]
Estimated Fair Value			$ 4,264
Level 3 | Fixed maturity AFS securities | Asset-backed securities
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]
Valuation Technique			Broker
GMIB
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]
Estimated Fair Value	[2]	$ 9,321	$ 25,325	48,166
GMIB | Level 3
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]
Valuation Technique		Discounted cash flows	Discounted cash flows
GMIB | Level 3 | Weighted Average
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]
Own credit risk		0.35%	0.30%
Long-term volatility		25.00%	25.00%
Long-term volatility		30.00%	30.00%
GMWB
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]
Future policy benefits (embedded derivatives), fair value	[2]	$ 25,186	$ 37,566	54,414
GMWB | Level 3
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]
Valuation Technique		Discounted cash flows	Discounted cash flows
GMWB | Level 3 | Weighted Average
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]
Own credit risk		0.35%	0.30%
Long-term volatility		25.00%	25.00%
Long-term volatility		30.00%	30.00%
SALB
Fair Value Inputs Assets And Liabilities Quantitative Information [Line Items]
Future policy benefits (embedded derivatives), fair value	[2]	$ 905	$ 905	$ 729
[1]	Recorded as a component of fixed maturity AFS securities on the Balance Sheets.
[2]	GMWB and SALB are recorded as a component of future policy benefits on the Balance Sheets and GMIB reinsurance is recorded as recoverable of ceded GMIB embedded derivatives, at fair value on the Balance Sheets.

Carrying Amount and Estimated F

Carrying Amount and Estimated Fair Value by Fair Value Hierarchy Level of Financial Assets and Liabilities Not Carried at Fair Value on Balance Sheets (Detail) - USD ($) $ in Thousands		Sep. 30, 2018	Dec. 31, 2017
Level 2
Fair Value, Estimate Not Practicable, Financial Statement Captions [Line Items]
Assets		$ 590,689	$ 608,183
Liabilities		204,553	248,561	[1]
Level 3
Fair Value, Estimate Not Practicable, Financial Statement Captions [Line Items]
Assets		25,756	26,049
Carrying Amount
Fair Value, Estimate Not Practicable, Financial Statement Captions [Line Items]
Assets		616,702	633,145
Liabilities		204,553	248,561	[1]
Estimated Fair Value
Fair Value, Estimate Not Practicable, Financial Statement Captions [Line Items]
Assets		616,445	634,232
Liabilities		204,553	248,561	[1]
Mortgage loans on real estate | Level 3
Fair Value, Estimate Not Practicable, Financial Statement Captions [Line Items]
Assets	[2]	25,756	26,049
Mortgage loans on real estate | Carrying Amount
Fair Value, Estimate Not Practicable, Financial Statement Captions [Line Items]
Assets	[2]	26,013	24,962
Mortgage loans on real estate | Estimated Fair Value
Fair Value, Estimate Not Practicable, Financial Statement Captions [Line Items]
Assets	[2]	25,756	26,049
Policy loans | Level 2
Fair Value, Estimate Not Practicable, Financial Statement Captions [Line Items]
Assets	[3]	590,689	608,183
Policy loans | Carrying Amount
Fair Value, Estimate Not Practicable, Financial Statement Captions [Line Items]
Assets	[3]	590,689	608,183
Policy loans | Estimated Fair Value
Fair Value, Estimate Not Practicable, Financial Statement Captions [Line Items]
Assets	[3]	590,689	608,183
Payable for collateral under reverse repurchase agreements | Level 2
Fair Value, Estimate Not Practicable, Financial Statement Captions [Line Items]
Liabilities	[4]	10,195	36,494	[1]
Payable for collateral under reverse repurchase agreements | Carrying Amount
Fair Value, Estimate Not Practicable, Financial Statement Captions [Line Items]
Liabilities	[4]	10,195	36,494	[1]
Payable for collateral under reverse repurchase agreements | Estimated Fair Value
Fair Value, Estimate Not Practicable, Financial Statement Captions [Line Items]
Liabilities	[4]	10,195	36,494	[1]
Payable for collateral under securities loaned | Level 2
Fair Value, Estimate Not Practicable, Financial Statement Captions [Line Items]
Liabilities	[5]	193,582	209,923	[1]
Payable for collateral under securities loaned | Carrying Amount
Fair Value, Estimate Not Practicable, Financial Statement Captions [Line Items]
Liabilities	[5]	193,582	209,923	[1]
Payable for collateral under securities loaned | Estimated Fair Value
Fair Value, Estimate Not Practicable, Financial Statement Captions [Line Items]
Liabilities	[5]	193,582	209,923	[1]
Payable for derivative collateral | Level 2
Fair Value, Estimate Not Practicable, Financial Statement Captions [Line Items]
Liabilities	[6]	776	2,144	[1]
Payable for derivative collateral | Carrying Amount
Fair Value, Estimate Not Practicable, Financial Statement Captions [Line Items]
Liabilities	[6]	776	2,144	[1]
Payable for derivative collateral | Estimated Fair Value
Fair Value, Estimate Not Practicable, Financial Statement Captions [Line Items]
Liabilities	[6]	$ 776	$ 2,144	[1]
[1]	The carrying amount and estimated fair value by fair value hierarchy of the Company’s financial liabilities were added to the December 31, 2017 table for comparability as originally presented in the Company’s Annual Report on Form 10-K, the liabilities were omitted in error.
[2]	The fair value of mortgage loans on real estate is estimated by discounting the future cash flows using the current rates at which similar loans would be made to borrowers with similar credit ratings and/or similar remaining maturities.
[3]	Policy loans are stated at unpaid principal balance. The carrying value of policy loans approximates their fair value.
[4]	The Company receives collateral for selling securities under agreements to repurchase. Reverse repurchase agreements are generally short term in nature, and therefore, the carrying amounts of these instruments approximate fair value.
[5]	Payable for collateral under securities loaned represents the cash collateral received in connection with loaning securities. Due to the short term nature of these transactions, the carrying value approximates fair value.
[6]	Payable for derivative collateral represents the cash collateral received in connection with derivatives. Due to the short term nature of these transactions, the carrying value approximates fair value.

Amortized Cost_Cost, Gross Unre

Amortized Cost/Cost, Gross Unrealized Gains and Losses, Estimated Fair Values and ("OTTI") Reflected in ("AOCI") of Investments in Fixed Maturity and Equity Available-for-Sale Securities (Detail) - USD ($) $ in Thousands		Sep. 30, 2018	Dec. 31, 2017
Schedule of Available-for-sale Securities [Line Items]
Fixed maturity available-for-sale securities, amortized cost		$ 1,173,737	$ 1,418,128
Gross Unrealized Gains		63,509	133,646
Gross Unrealized Losses		(12,726)	(3,136)
Fixed maturity available-for-sale securities, at estimated fair value		1,224,520	1,548,638
Equity available-for-sale securities, cost		0	25,473
Gross Unrealized Gains			3,024
Equity available-for-sale securities, at estimated fair value			28,497
Gross Unrealized OTTI in AOCI	[1]		0
Corporate securities
Schedule of Available-for-sale Securities [Line Items]
Fixed maturity available-for-sale securities, amortized cost		785,816	885,440
Gross Unrealized Gains		26,379	58,766
Gross Unrealized Losses		(9,535)	(2,182)
Fixed maturity available-for-sale securities, at estimated fair value		802,660	942,024
Asset-backed securities
Schedule of Available-for-sale Securities [Line Items]
Fixed maturity available-for-sale securities, amortized cost		40,921	56,852
Gross Unrealized Gains		3	241
Gross Unrealized Losses		(676)	(187)
Fixed maturity available-for-sale securities, at estimated fair value		40,248	56,906
Commercial mortgage-backed securities
Schedule of Available-for-sale Securities [Line Items]
Fixed maturity available-for-sale securities, amortized cost		61,112	72,373
Gross Unrealized Gains		435	1,397
Gross Unrealized Losses		(1,469)	(449)
Fixed maturity available-for-sale securities, at estimated fair value		60,078	73,321
Residential mortgage-backed securities
Schedule of Available-for-sale Securities [Line Items]
Fixed maturity available-for-sale securities, amortized cost		43,141	74,385
Gross Unrealized Gains		8,478	7,076
Gross Unrealized Losses		(59)	(44)
Fixed maturity available-for-sale securities, at estimated fair value		51,560	81,417
Municipals
Schedule of Available-for-sale Securities [Line Items]
Fixed maturity available-for-sale securities, amortized cost		903	906
Gross Unrealized Losses		(3)	(25)
Fixed maturity available-for-sale securities, at estimated fair value		900	881
Government and government agencies - United States
Schedule of Available-for-sale Securities [Line Items]
Fixed maturity available-for-sale securities, amortized cost		209,476	298,223
Gross Unrealized Gains		27,107	63,998
Gross Unrealized Losses		(286)	(102)
Fixed maturity available-for-sale securities, at estimated fair value		236,297	362,119
Government and government agencies - Foreign
Schedule of Available-for-sale Securities [Line Items]
Fixed maturity available-for-sale securities, amortized cost		26,577	24,158
Gross Unrealized Gains		1,107	2,168
Gross Unrealized Losses		(282)	(46)
Fixed maturity available-for-sale securities, at estimated fair value		27,402	26,280
Redeemable preferred stock
Schedule of Available-for-sale Securities [Line Items]
Fixed maturity available-for-sale securities, amortized cost		5,791	5,791
Gross Unrealized Losses		(416)	(101)
Fixed maturity available-for-sale securities, at estimated fair value		$ 5,375	5,690
Banking securities
Schedule of Available-for-sale Securities [Line Items]
Equity available-for-sale securities, cost			25,473
Gross Unrealized Gains			3,024
Equity available-for-sale securities, at estimated fair value			28,497
Gross Unrealized OTTI in AOCI	[1]		$ 0
[1]	Represents OTTI in AOCI, which were not reflected in earnings. Amount excludes $3,888 and $3,364 of unrealized gains at September 30, 2018 and December 31, 2017, respectively.

Amortized Cost_Cost, Gross Un_2

Amortized Cost/Cost, Gross Unrealized Gains and Losses, Estimated Fair Values and ("OTTI") Reflected in ("AOCI") of Investments in Fixed Maturity and Equity Available-for-Sale Securities (Parenthetical) (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Investments Debt And Equity Securities [Abstract]
Unrealized gains	$ 3,888	$ 3,364

Amortized Cost and Estimated Fa

Amortized Cost and Estimated Fair Value of Fixed Maturity Available-for-Sale Securities by Investment Grade (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Schedule of Available-for-sale Securities [Line Items]
Fixed maturity available-for-sale securities, amortized cost	$ 1,173,737	$ 1,418,128
Fixed maturity available-for-sale securities, at estimated fair value	1,224,520	1,548,638
Investment grade
Schedule of Available-for-sale Securities [Line Items]
Fixed maturity available-for-sale securities, amortized cost	1,112,087	1,337,738
Fixed maturity available-for-sale securities, at estimated fair value	1,154,820	1,460,708
Below investment grade
Schedule of Available-for-sale Securities [Line Items]
Fixed maturity available-for-sale securities, amortized cost	61,650	80,390
Fixed maturity available-for-sale securities, at estimated fair value	$ 69,700	$ 87,930

Investments - Additional Inform

Investments - Additional Information (Detail)		3 Months Ended		9 Months Ended		12 Months Ended
		Sep. 30, 2018USD ($)Investment	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)InvestmentMortgageLoan	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)InvestmentMortgageLoan
Schedule of Available-for-sale Securities [Line Items]
Fixed maturity available-for-sale securities, at estimated fair value		$ 1,224,520,000		$ 1,224,520,000		$ 1,548,638,000
Components of OTTI reflected in the statements of income (loss)		$ 0	$ 0	$ 0	$ 0
FLORIDA
Schedule of Available-for-sale Securities [Line Items]
Concentration Of Commitment Collateral Percentage		23.00%		23.00%
UTAH
Schedule of Available-for-sale Securities [Line Items]
Concentration Of Commitment Collateral Percentage		22.00%		22.00%
MINNESOTA
Schedule of Available-for-sale Securities [Line Items]
Concentration Of Commitment Collateral Percentage		20.00%		20.00%
ARKANSAS
Schedule of Available-for-sale Securities [Line Items]
Concentration Of Commitment Collateral Percentage		19.00%		19.00%
COLORADO
Schedule of Available-for-sale Securities [Line Items]
Concentration Of Commitment Collateral Percentage		9.00%		9.00%
NEW JERSEY
Schedule of Available-for-sale Securities [Line Items]
Concentration Of Commitment Collateral Percentage		8.00%		8.00%
Commercial Mortgage Loans that had Two or more Payments Delinquent
Schedule of Available-for-sale Securities [Line Items]
Mortgage loans on real estate, number of loans | MortgageLoan				0		0
Estimate of Fair Value, Fair Value Disclosure
Schedule of Available-for-sale Securities [Line Items]
Assets		$ 616,445,000		$ 616,445,000		$ 634,232,000
Estimate of Fair Value, Fair Value Disclosure | Mortgage loans on real estate
Schedule of Available-for-sale Securities [Line Items]
Total number of AFS securities in an unrealized loss position | Investment		134		134		79
Number of AFS investment securities | Investment		332		332		371
Prepayment premiums		$ 0		$ 482,000		$ 1,183,000
Assets	[1]	25,756,000		25,756,000		26,049,000
Deferred net gains (losses) on derivatives recorded in AOCI that are expected to be reclassified during the next 12 months		(3,124,000)		(3,124,000)
Deposited with insurance regulatory authorities
Schedule of Available-for-sale Securities [Line Items]
Investment securities, estimated fair value		6,385,000		6,385,000		4,246,000
Future
Schedule of Available-for-sale Securities [Line Items]
Collateral, fair value		8,685,000		8,685,000		2,488,000
BBB
Schedule of Available-for-sale Securities [Line Items]
Fixed maturity available-for-sale securities, at estimated fair value		$ 96,915,000		$ 96,915,000		$ 120,663,000
[1]	The fair value of mortgage loans on real estate is estimated by discounting the future cash flows using the current rates at which similar loans would be made to borrowers with similar credit ratings and/or similar remaining maturities.

Amortized Cost and Estimated _2

Amortized Cost and Estimated Fair Value of Fixed Maturity Available-for-Sale Securities by Contractual Maturities (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Amortized cost of fixed maturity AFS securities
Due in one year or less	$ 122,414	$ 73,570
Due after one year through five years	325,203	466,858
Due after five years through ten years	125,951	134,939
Due after ten years	454,995	539,151
Available-for-sale Securities, Debt Maturities, Single Maturity Date, Total	1,028,563	1,214,518
Mortgage-backed securities and other asset-backed securities	145,174	203,610
Fixed maturity available-for-sale securities, amortized cost	1,173,737	1,418,128
Estimated fair value of fixed maturity AFS securities
Due in one year or less	123,874	74,686
Due after one year through five years	329,235	484,576
Due after five years through ten years	124,188	139,174
Due after ten years	495,337	638,558
Available-for-sale Securities, Debt Maturities, Single Maturity Date, Total	1,072,634	1,336,994
Mortgage-backed securities and other asset-backed securities	151,886	211,644
Total fixed maturity AFS securities	$ 1,224,520	$ 1,548,638

Estimated Fair Value and Gross

Estimated Fair Value and Gross Unrealized Losses and Other-Than-Temporary Impairments related to Fixed Maturity and Equity Available-for-Sale Securities in Continuous Unrealized Loss Position (Detail) - USD ($) $ in Thousands		Sep. 30, 2018	Dec. 31, 2017
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		$ 371,107	$ 191,386
Amortized Cost/Cost		383,833	194,522
Gross Unrealized Losses and OTTI	[1]	(12,726)	(3,136)
Less than or equal to six months | Fixed maturity AFS securities
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		107,338	168,922
Amortized Cost/Cost		108,395	170,752
Gross Unrealized Losses and OTTI	[1]	(1,057)	(1,830)
Less than or equal to six months | Fixed maturity AFS securities | Corporate securities
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		77,544	109,579
Amortized Cost/Cost		78,325	110,819
Gross Unrealized Losses and OTTI	[1]	(781)	(1,240)
Less than or equal to six months | Fixed maturity AFS securities | Asset-backed securities
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		13,352	20,762
Amortized Cost/Cost		13,514	20,791
Gross Unrealized Losses and OTTI	[1]	(162)	(29)
Less than or equal to six months | Fixed maturity AFS securities | Commercial mortgage-backed securities
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		3,940	28,994
Amortized Cost/Cost		3,967	29,409
Gross Unrealized Losses and OTTI	[1]	(27)	(415)
Less than or equal to six months | Fixed maturity AFS securities | Residential mortgage-backed securities
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		10,139	2,054
Amortized Cost/Cost		10,197	2,098
Gross Unrealized Losses and OTTI	[1]	(58)	(44)
Less than or equal to six months | Fixed maturity AFS securities | Government and government agencies - United States
Gain (Loss) on Investments [Line Items]
Estimated Fair Value			7,533
Amortized Cost/Cost			7,635
Gross Unrealized Losses and OTTI	[1]		(102)
Less than or equal to six months | Fixed maturity AFS securities | Government and government agencies - Foreign
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		2,363
Amortized Cost/Cost		2,392
Gross Unrealized Losses and OTTI	[1]	(29)
Greater than six months but less than or equal to one year | Fixed maturity AFS securities
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		237,272	9,483
Amortized Cost/Cost		246,811	9,630
Gross Unrealized Losses and OTTI	[1]	(9,539)	(147)
Greater than six months but less than or equal to one year | Fixed maturity AFS securities | Corporate securities
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		166,680
Amortized Cost/Cost		174,211
Gross Unrealized Losses and OTTI	[1]	(7,531)
Greater than six months but less than or equal to one year | Fixed maturity AFS securities | Asset-backed securities
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		19,172
Amortized Cost/Cost		19,543
Gross Unrealized Losses and OTTI	[1]	(371)
Greater than six months but less than or equal to one year | Fixed maturity AFS securities | Commercial mortgage-backed securities
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		41,334	26
Amortized Cost/Cost		42,637	26
Gross Unrealized Losses and OTTI	[1]	(1,303)
Greater than six months but less than or equal to one year | Fixed maturity AFS securities | Residential mortgage-backed securities
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		40
Amortized Cost/Cost		41
Gross Unrealized Losses and OTTI	[1]	(1)
Greater than six months but less than or equal to one year | Fixed maturity AFS securities | Redeemable preferred stock
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		5,375	5,690
Amortized Cost/Cost		5,791	5,791
Gross Unrealized Losses and OTTI	[1]	(416)	(101)
Greater than six months but less than or equal to one year | Fixed maturity AFS securities | Government and government agencies - United States
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		7,559
Amortized Cost/Cost		7,846
Gross Unrealized Losses and OTTI	[1]	(287)
Greater than six months but less than or equal to one year | Fixed maturity AFS securities | Government and government agencies - Foreign
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		2,487	3,767
Amortized Cost/Cost		2,533	3,813
Gross Unrealized Losses and OTTI	[1]	(46)	(46)
Greater than one year
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		26,497	12,981
Amortized Cost/Cost		28,627	14,140
Gross Unrealized Losses and OTTI	[1]	(2,130)	(1,159)
Greater than one year | Fixed maturity AFS securities | Corporate securities
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		11,885	8,498
Amortized Cost/Cost		13,108	9,440
Gross Unrealized Losses and OTTI	[1]	(1,223)	(942)
Greater than one year | Fixed maturity AFS securities | Asset-backed securities
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		858	2,610
Amortized Cost/Cost		1,000	2,768
Gross Unrealized Losses and OTTI	[1]	(142)	(158)
Greater than one year | Fixed maturity AFS securities | Commercial mortgage-backed securities
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		3,849	986
Amortized Cost/Cost		3,988	1,020
Gross Unrealized Losses and OTTI	[1]	(139)	(34)
Greater than one year | Fixed maturity AFS securities | Residential mortgage-backed securities
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		21	6
Amortized Cost/Cost		21	6
Greater than one year | Fixed maturity AFS securities | Government and government agencies - Foreign
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		3,609
Amortized Cost/Cost		3,816
Gross Unrealized Losses and OTTI	[1]	(207)
Greater than one year | Fixed maturity AFS securities | Municipals
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		900	881
Amortized Cost/Cost		903	906
Gross Unrealized Losses and OTTI	[1]	$ (3)	$ (25)
[1]	Subsequent unrealized gains (losses) on OTTI securities are included in Net unrealized OTTI on securities in the Statements of Comprehensive Income (Loss).

Fair Value, Gross Unrealized Lo

Fair Value, Gross Unrealized Losses, Other-Than-Temporary Impairments Recognized in Other Comprehensive Income and Number of Securities with Fair Value Declining below Amortized Cost (Detail) - Decline 20% - 40% $ in Thousands		Sep. 30, 2018USD ($)Investment	Dec. 31, 2017USD ($)Investment
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		$ 2,687	$ 2,033
Gross Unrealized Losses/OTTI	[1]	$ (1,029)	$ (908)
Number of Securities | Investment		3	2
Longer than six months but less than or equal to one year
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		$ 518
Gross Unrealized Losses/OTTI	[1]	$ (256)
Number of Securities | Investment		1
Longer than one year
Gain (Loss) on Investments [Line Items]
Estimated Fair Value		$ 2,169	$ 2,033
Gross Unrealized Losses/OTTI	[1]	$ (773)	$ (908)
Number of Securities | Investment		2	2
[1]	Subsequent unrealized gains (losses) on OTTI securities are included in Net unrealized OTTI on securities in the Statements of Comprehensive Income (Loss).

Components of Net Unrealized Ga

Components of Net Unrealized Gains Losses and Other-Than-Temporary Impairments Included in Accumulated Other Comprehensive Income Net of Taxes (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Accumulated Other Comprehensive Income (Loss) [Line Items]
AOCI, net of taxes	$ 17,653	$ 80,499
Unrealized Holding Gains (Losses) on AFS Securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss), before taxes	38,986	101,832
Unrealized Holding Gains (Losses) on AFS Securities | Fixed maturity AFS securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss), before taxes	50,783	130,511
Unrealized Holding Gains (Losses) on AFS Securities | Cash equivalent securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss), before taxes		(2)
Unrealized Holding Gains (Losses) on AFS Securities | Equity AFS securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss), before taxes		3,023
Unrealized Holding Gains (Losses) on AFS Securities | VOBA
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss), before taxes	(11,378)	(30,769)
Unrealized Holding Gains (Losses) on Cash Flow Hedges
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss), before taxes	(419)	(931)
Accumulated Net Unrealized Liability Gain (Loss) | Federal income taxes - deferred
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss), before taxes	$ (21,333)	$ (21,333)

Amortized Cost_Cost, Estimated

Amortized Cost/Cost, Estimated Fair Value and Gross Unrealized (Losses) (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Debt and Equity Securities, FV-NI [Line Items]
Equity securities, Amortized Cost/Cost	$ 25,473	$ 0
Equity securities, Estimated Fair Value	27,687
Equity securities, Gross Unrealized Gains (Losses) Recorded in Net Investment Income (Loss)	2,214
Banking securities
Debt and Equity Securities, FV-NI [Line Items]
Equity securities, Amortized Cost/Cost	25,473
Equity securities, Estimated Fair Value	27,687
Equity securities, Gross Unrealized Gains (Losses) Recorded in Net Investment Income (Loss)	$ 2,214

Credit Quality of Mortgage Loan

Credit Quality of Mortgage Loans (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Financing Receivable Recorded Investment [Line Items]
Mortgage loans on real estate	$ 26,026	$ 24,969
Less: allowance for credit losses	(13)	(7)
Total mortgage loans on real estate, net	26,013	24,962
AAA - AA
Financing Receivable Recorded Investment [Line Items]
Mortgage loans on real estate	13,076	11,723
A
Financing Receivable Recorded Investment [Line Items]
Mortgage loans on real estate	7,950	$ 13,246
BBB
Financing Receivable Recorded Investment [Line Items]
Mortgage loans on real estate	$ 5,000

Summary of Securities Lending P

Summary of Securities Lending Program (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Securities Financing Transaction [Line Items]
Estimated fair value of securities out on loan	$ 188,215	$ 203,909
Securities lending agreements
Securities Financing Transaction [Line Items]
Payables for collateral under securities loaned	193,582	209,923
Amortized cost of securities out on loan	169,415	167,195
Estimated fair value of securities out on loan	$ 188,215	$ 203,909

Summary of Dollar Roll Reverse

Summary of Dollar Roll Reverse Repurchase Agreements (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Securities Financing Transaction [Line Items]
Estimated fair value of securities pledged	$ 10,139	$ 36,337
Reverse repurchase agreements
Securities Financing Transaction [Line Items]
Payables for reverse repurchase agreements	10,195	36,494
Amortized cost of securities pledged	10,197	36,249
Estimated fair value of securities pledged	$ 10,139	$ 36,337

Maturities of Collateral Underl

Maturities of Collateral Underlying Reverse Repurchase Agreements and Securities Lending Transactions (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Assets Sold Under Agreements To Repurchase [Line Items]
Repurchase agreements and repurchase-to-maturity transactions	$ 10,139	$ 36,337
Securities lending transactions	188,215	203,909
Total Borrowings	198,354	240,246
Gross amount of recognized liabilities for reverse repurchase agreements and securities lending included on the Balance Sheets	203,777	246,417
Residential mortgage-backed securities
Assets Sold Under Agreements To Repurchase [Line Items]
Repurchase agreements and repurchase-to-maturity transactions	10,139	36,337
Corporate securities
Assets Sold Under Agreements To Repurchase [Line Items]
Securities lending transactions	22,360	34,493
Equity AFS securities
Assets Sold Under Agreements To Repurchase [Line Items]
Securities lending transactions	99	405
Maturity Overnight and Continuous
Assets Sold Under Agreements To Repurchase [Line Items]
Securities lending transactions	188,215	203,909
Total Borrowings	188,215	203,909
Maturity Overnight and Continuous | Corporate securities
Assets Sold Under Agreements To Repurchase [Line Items]
Securities lending transactions	22,360	34,493
Maturity Overnight and Continuous | Equity AFS securities
Assets Sold Under Agreements To Repurchase [Line Items]
Securities lending transactions	99	405
Maturity up to 30 Days
Assets Sold Under Agreements To Repurchase [Line Items]
Repurchase agreements and repurchase-to-maturity transactions	10,139	36,337
Total Borrowings	10,139	36,337
Maturity up to 30 Days | Residential mortgage-backed securities
Assets Sold Under Agreements To Repurchase [Line Items]
Repurchase agreements and repurchase-to-maturity transactions	10,139	36,337
US Government Corporations and Agencies Securities
Assets Sold Under Agreements To Repurchase [Line Items]
Securities lending transactions	165,756	169,011
US Government Corporations and Agencies Securities | Maturity Overnight and Continuous
Assets Sold Under Agreements To Repurchase [Line Items]
Securities lending transactions	$ 165,756	$ 169,011

Notional and Fair Value of Non-

Notional and Fair Value of Non-Qualifying Hedging Instruments Hedging Instruments and Cash Flows Hedges (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Derivative [Line Items]
Derivative, notional value	$ 2,826,601	$ 1,813,767
Derivative, fair value	26,802	20,328
Non-qualifying hedging
Derivative [Line Items]
Derivative, notional value	2,801,604	1,763,884
Derivative, fair value	29,259	24,136
Non-qualifying hedging | Equity Futures
Derivative [Line Items]
Derivative, notional value	195,981	5,462
Derivative, fair value	(202)
Non-qualifying hedging | Bond Futures
Derivative [Line Items]
Derivative, notional value	41,008	60,697
Derivative, fair value	(59)
Non-qualifying hedging | Interest Rate Swap
Derivative [Line Items]
Derivative, notional value	221,000	221,000
Derivative, fair value	(11,248)	(2,599)
Non-qualifying hedging | Variance swaps
Derivative [Line Items]
Derivative, notional value	260	398
Derivative, fair value	(794)	(1,847)
Non-qualifying hedging | Total Return Swap
Derivative [Line Items]
Derivative, notional value	256,231	248,326
Derivative, fair value	(1,849)	(4,791)
Non-qualifying hedging | Options
Derivative [Line Items]
Derivative, notional value	1,912,124	1,043,001
Derivative, fair value	38,510	26,023
Non-qualifying hedging | Credit Default Swaps
Derivative [Line Items]
Derivative, notional value	175,000	185,000
Derivative, fair value	4,901	7,350
Designated as Hedging Instrument | Cash Flow Hedging
Derivative [Line Items]
Derivative, notional value	24,997	49,883
Derivative, fair value	(2,457)	(3,808)
Designated as Hedging Instrument | Interest Rate Swap | Cash Flow Hedging
Derivative [Line Items]
Derivative, notional value	24,997	49,883
Derivative, fair value	$ (2,457)	$ (3,808)

Net Derivative Gains (Losses) R

Net Derivative Gains (Losses) Recognized in Statements of Income (Loss) (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Derivative Instruments Gain (Loss) [Line Items]
Net derivative gains (losses)	$ (15,168)	$ (9,239)	$ (41,644)	$ (40,007)
Equity Futures
Derivative Instruments Gain (Loss) [Line Items]
Net derivative gains (losses)	696	(503)	1,135	(1,230)
Bond Futures
Derivative Instruments Gain (Loss) [Line Items]
Net derivative gains (losses)	(924)	3	(2,518)	1,755
Variance swaps
Derivative Instruments Gain (Loss) [Line Items]
Net derivative gains (losses)	(701)	(546)	(412)	(2,886)
Total Return Swap
Derivative Instruments Gain (Loss) [Line Items]
Net derivative gains (losses)	(3,053)	(3,472)	(4,669)	(11,861)
Options
Derivative Instruments Gain (Loss) [Line Items]
Net derivative gains (losses)	(9,123)	(5,601)	(24,760)	(29,389)
Interest Rate Swap
Derivative Instruments Gain (Loss) [Line Items]
Net derivative gains (losses)	(2,061)	60	(8,575)	1,271
Credit Default Swaps
Derivative Instruments Gain (Loss) [Line Items]
Net derivative gains (losses)	$ (2)	$ 820	$ (1,845)	$ 2,333

Maximum Potential Amount of Fut

Maximum Potential Amount of Future Payments, Credit Rating and Maturity Dates for Credit Default Swaps (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Credit Derivatives [Line Items]
Maximum Potential Amount of Future Payments	$ 175,000	$ 185,000
Corporate securities
Credit Derivatives [Line Items]
Maximum Potential Amount of Future Payments	$ 95,000	$ 95,000
Corporate securities | Minimum
Credit Derivatives [Line Items]
Maturity Date Range	2020-03	2020-03
Corporate securities | Maximum
Credit Derivatives [Line Items]
Maturity Date Range	2021-12	2021-12
Corporate securities | Credit Rating
Credit Derivatives [Line Items]
Credit Rating	AA-BBB	AA-BBB
Sovereign Debt Securities
Credit Derivatives [Line Items]
Maximum Potential Amount of Future Payments	$ 80,000	$ 90,000
Sovereign Debt Securities | Minimum
Credit Derivatives [Line Items]
Maturity Date Range	2019-12	2018-03
Sovereign Debt Securities | Maximum
Credit Derivatives [Line Items]
Maturity Date Range	2022-06	2022-06
Sovereign Debt Securities | Credit Rating
Credit Derivatives [Line Items]
Credit Rating	AA-A	AA-A

Components of Gains or Losses o

Components of Gains or Losses on Derivatives Qualifying as Cash Flow Hedges (Detail) - Cash Flow Hedging - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Derivative Instruments Gain (Loss) [Line Items]
Gains (Losses) Recognized in OCI on Derivatives (Effective Portion)	$ 231	$ (1,740)	$ 512	$ 1,571
Net Realized Gains (Losses) Recognized in Income on Derivatives (Ineffective Portion)	1	1	2,476	4
Net Investment Income
Derivative Instruments Gain (Loss) [Line Items]
Gains (Losses) Reclassified from AOCI into Net Investment Income (Effective Portion)	(165)	(63)	(1,562)	(683)
Interest Rate Swap
Derivative Instruments Gain (Loss) [Line Items]
Gains (Losses) Recognized in OCI on Derivatives (Effective Portion)	231	(1,740)	512	1,571
Net Realized Gains (Losses) Recognized in Income on Derivatives (Ineffective Portion)	1	1	2,476	4
Interest Rate Swap | Net Investment Income
Derivative Instruments Gain (Loss) [Line Items]
Gains (Losses) Reclassified from AOCI into Net Investment Income (Effective Portion)	$ (165)	$ (63)	$ (1,562)	$ (683)

Offsetting of Derivative Assets

Offsetting of Derivative Assets And Liabilities (Detail) - USD ($) $ in Thousands		Sep. 30, 2018	Dec. 31, 2017
Assets
Gross estimated fair value of derivatives		$ 53,109	$ 36,077
Estimated fair value of derivatives presented on the Balance Sheets		10,788	8,212
Net amount after application of master netting agreements and collateral		255	129
Liabilities
Gross estimated fair value of derivatives		26,307	15,748
Estimated fair value of derivatives presented on the Balance Sheets		344	2,226
Net amount after application of master netting agreements and collateral		344	710
OTC - Bilateral
Assets
Gross estimated fair value of derivatives		49,286	34,487
Amounts offset on the balance sheets	[1]	(10,892)	(9,878)
Cash collateral	[2],[3]	(27,606)	(16,397)
Gross Amounts Not Offset in the Balance Sheet, Financial Instruments	[4]	(10,533)	(8,083)
Liabilities
Gross estimated fair value of derivatives		10,975	11,560
Amounts offset on the balance sheet	[1]	(10,892)	(9,878)
Gross Amounts Not Offset in the Balance Sheet, Financial Instruments	[4]		(1,516)
OTC - Cleared
Assets
Gross estimated fair value of derivatives		3,774	1,590
Amounts offset on the balance sheets	[1]	(3,774)	(1,590)
Liabilities
Gross estimated fair value of derivatives		15,022	4,188
Amounts offset on the balance sheet	[1]	(3,774)	(1,590)
Cash collateral	[2],[3]	(11,248)	$ (2,054)
Exchange-traded
Assets
Gross estimated fair value of derivatives		49
Amounts offset on the balance sheets	[1]	(49)
Liabilities
Gross estimated fair value of derivatives		310
Amounts offset on the balance sheet	[1]	$ (49)
[1]	Estimated fair value of derivatives is limited to the amount that is subject to offset
[2]	The amount of cash collateral offset in the table above is limited to the net estimated fair value of derivatives after application of netting agreements. Cash collateral received for OTC-Bilateral and OTC-Cleared derivatives is included in cash and cash equivalents, short-term investments, or fixed maturity securities, and the obligation to return it, beyond what is already being offset, is included in payables for collateral under securities loaned, reverse repurchase agreements and derivatives. At September 30, 2018 and December 31, 2017,
[3]	The receivable for the return of cash collateral provided to the counterparty, beyond what is being offset, is included in other assets. The amount reported in the table above does not include initial margin on exchange-traded and OTC-Cleared derivatives. At September 30, 2018, the Company provided excess cash collateral of $70 that was excluded from the table above due to the foregoing limitation. The Company had no excess cash collateral provided to counterparties at December 31, 2017.
[4]	Securities collateral received or pledged by the Company is held in separate custodial accounts and is not recorded on the Balance Sheets. The amount of securities collateral offset in the table above is limited to the net estimated fair value of derivatives after application of netting agreements and cash collateral. At September 30, 2018 and December 31, 2017, the Company received excess securities collateral with an estimated fair value of $1,293 and $4,214, respectively, for its OTC-Bilateral derivatives, which are not included in the table above due to the foregoing limitation. At September 30, 2018, the Company had no excess securities collateral provided. At December 31, 2017, the Company provided excess securities collateral with an estimated fair value of $146, for its OTC-Bilateral derivatives, which are not included in the table above due to the foregoing limitation. At September 30, 2018 and December 31, 2017, the Company also provided securities for initial margin with an estimated fair value of $10,971 and $11,310, respectively, for its OTC-Cleared derivatives, which is not included in the table above.

Offsetting of Derivative Asse_2

Offsetting of Derivative Assets And Liabilities (Parenthetical) (Detail) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Offsetting Derivatives Financial Assets And Financial Liabilities [Line Items]
Excess cash collateral received on derivatives	$ 810,000	$ 2,213,000
Excess cash collateral provided on derivatives	70,000	0
OTC - Bilateral
Offsetting Derivatives Financial Assets And Financial Liabilities [Line Items]
Excess securities collateral received on derivatives	1,293,000	4,214,000
Excess securities collateral provided on derivatives	0	146,000
OTC - Cleared
Offsetting Derivatives Financial Assets And Financial Liabilities [Line Items]
Excess securities collateral provided on derivatives	$ 10,971,000	$ 11,310,000

Net Investment Income (Loss) By

Net Investment Income (Loss) By Source (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net Investment Income [Line Items]
Gross investment income (loss)	$ 24,571	$ 29,619	$ 74,999	$ 86,711
Less investment expenses	(2,207)	(2,192)	(6,136)	(4,923)
Net investment income (loss)	22,364	27,427	68,863	81,788
Limited partnership
Net Investment Income [Line Items]
Gross investment income (loss)	288	1,070	20	3,013
Fixed maturity AFS securities
Net Investment Income [Line Items]
Gross investment income (loss)	13,151	15,621	42,122	46,289
Equity AFS securities
Net Investment Income [Line Items]
Gross investment income (loss)		517		1,357
Equity securities
Net Investment Income [Line Items]
Gross investment income (loss)	140		331
Mortgage loans on real estate
Net Investment Income [Line Items]
Gross investment income (loss)	240	1,509	749	4,372
Policy loans
Net Investment Income [Line Items]
Gross investment income (loss)	7,953	8,285	23,679	24,739
Derivatives
Net Investment Income [Line Items]
Gross investment income (loss)	1,077	1,602	3,634	4,876
Cash and Cash Equivalents
Net Investment Income [Line Items]
Gross investment income (loss)	1,500	922	4,054	1,829
Other
Net Investment Income [Line Items]
Gross investment income (loss)	$ 222	$ 93	$ 410	$ 236

Summary of Unrealized Gains (Lo

Summary of Unrealized Gains (Losses) Related to Equity Securities (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018
Investments Debt And Equity Securities [Abstract]
Net gains (losses) recognized during the period on equity securities	$ (268)	$ (809)
Unrealized gains (losses) recognized during the reporting period on equity securities still held at the reporting date	$ (268)	$ (809)

Proceeds and Gross Realized Inv

Proceeds and Gross Realized Investment Gains (Losses) from Sale of Available-for-Sale Securities (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Investments Debt And Equity Securities [Abstract]
Proceeds	$ 37,569	$ 46,439	$ 260,716	$ 112,406
Gross realized investment gains	191	$ 924	13,397	2,758
Gross realized investment losses	(93)		(4,671)	(557)
Proceeds on AFS securities sold at a realized loss	$ 25,285		$ 101,895	$ 27,458

Net Realized Investment Gains (

Net Realized Investment Gains (Losses) (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Gain (Loss) on Investments [Line Items]
Net realized investment gains (losses)	$ 84	$ 4,711	$ 8,970	$ 6,926
Fixed maturity AFS securities
Gain (Loss) on Investments [Line Items]
Net realized investment gains (losses)	98	924	8,726	2,201
Mortgage loans on real estate
Gain (Loss) on Investments [Line Items]
Net realized investment gains (losses)	(5)	4,165	338	5,336
VOBA
Gain (Loss) on Investments [Line Items]
Net realized investment gains (losses)	$ (9)	$ (378)	$ (94)	$ (611)

Credit Loss Impairments on Fixe

Credit Loss Impairments on Fixed Maturity Securities, Non-Credit Portion of Other-Than-Temporary Impairment Loss Recognized in Other Comprehensive Income, and Corresponding Changes (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Investments Debt And Equity Securities [Abstract]
Balance at beginning of period	$ (3,111)	$ (2,040)
Accretion of credit loss impairments previously recognized	(698)	(1,071)
Balance at end of period	$ (3,809)	$ (3,111)

Increase (Decrease) in Carrying

Increase (Decrease) in Carrying Amount of Value of Business Acquired (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Business Acquisition, Acquisition Related Costs [Line Items]
Adjustment related to realized (gains) losses on investments	$ 84	$ 4,711	$ 8,970	$ 6,926
Adjustment related to unrealized (gains) losses and OTTI on investments	(6,319)	780	(19,391)	4,739
VOBA
Business Acquisition, Acquisition Related Costs [Line Items]
Accretion (amortization) expense	(1,646)	(2,651)	(7,499)	(7,988)
Unlocking	(163)	(8,644)	(3,737)	(8,525)
Adjustment related to realized (gains) losses on investments	(9)	(378)	(94)	(611)
Adjustment related to unrealized (gains) losses and OTTI on investments	6,319	(780)	19,391	(4,739)
Increase (decrease) in VOBA carrying amount	$ 4,501	$ (12,453)	$ 8,061	$ (21,863)

Increase (Decrease) in Carryi_2

Increase (Decrease) in Carrying Amount of Deferred Acquisition Costs (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
DAC
Capitalization	$ 30		$ 33	$ 17
Accretion (amortization) expense	(1,160)	$ (1,374)	(3,473)	(3,203)
Unlocking	(40)	235	1,069	327
Increase (decrease) in DAC carrying amount	$ (1,170)	$ (1,139)	$ (2,371)	$ (2,859)

Increase (Decrease) in Carryi_3

Increase (Decrease) in Carrying Amount of Deferred Sales Inducements (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
DSI
Capitalization				$ 2
Accretion (amortization) expense	$ (259)	$ (312)	$ (785)	(727)
Unlocking	(9)	33	243	54
Increase (decrease) in DSI carrying amount	$ (268)	$ (279)	$ (542)	$ (671)

Increases (Decreases) in Variab

Increases (Decreases) in Variable Annuity Guaranteed Minimum Death Benefits, Guaranteed Minimum Income Benefits and Guaranteed Minimum Withdrawal Benefits Liabilities (Detail) - Variable Annuity Contracts - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
GMDB
Liabilities For Guarantees On Long Duration Contracts [Line Items]
Guaranteed benefits incurred	$ 5,096	$ 5,534	$ 15,528	$ 17,199
Guaranteed benefits paid	(3,866)	(4,783)	(13,430)	(16,208)
Unlocking	(7,550)	(9,741)	(5,378)	(26,201)
Increase (decrease) in liability balance	(6,320)	(8,990)	(3,280)	(25,210)
GMIB
Liabilities For Guarantees On Long Duration Contracts [Line Items]
Guaranteed benefits incurred	2,032	2,649	6,333	8,452
Guaranteed benefits paid	(418)	(270)	(1,095)	(2,288)
Unlocking	(4,412)	(6,100)	(13,979)	(24,551)
Increase (decrease) in liability balance	(2,798)	(3,721)	(8,741)	(18,387)
GMWB
Liabilities For Guarantees On Long Duration Contracts [Line Items]
Change in fair value reserves	(5,875)	(7,910)	(12,380)	(13,565)
Increase (decrease) in liability balance	$ (5,875)	$ (7,910)	$ (12,380)	$ (13,565)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	Dec. 22, 2017	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Investments, Owned, Federal Income Tax Note [Line Items]
Federal statutory rate					21.00%		35.00%
Percentage of contract's statutory reserve on date of valuation	92.81%
Increase in tax reserve deductible temporary difference	$ 20,463,000				$ 25,323,000
Offsetting tax reserve net taxable temporary difference against taxable income	$ 20,463,000
Tax reserve against taxable income amortization period	8 years
Decrease in tax reserve deductible temporary difference								$ 4,860,000
Income tax expense (benefit)		$ 0		$ 0	0		$ 575,000
Valuation allowance for deferred tax assets		89,526,000	$ 78,697,000		89,526,000	$ 78,697,000		78,697,000
Unrecognized income tax benefit, net		2,977,000	2,637,000		2,977,000	2,637,000		2,637,000	$ 4,391,000
Unrecognized income tax benefit, gross		14,176,000	12,557,000		14,176,000	12,557,000		12,557,000
Operating loss carry forward		496,635,000	554,553,000		$ 496,635,000	554,553,000		554,553,000
Operating loss carry forward, expiration period					15 years
Alternative minimum tax credit carry forward		2,635,000	4,216,000		$ 2,635,000	4,216,000		4,216,000
Penalties expense related to federal income tax					0		0
Interest expense (income) related to federal income tax		31,000	31,000	$ (5,000)	81,000	81,000	$ 54,000
Interest payable arising from income tax examinations		558,000	477,000		558,000	477,000		477,000
Contributions from (distributions to) capital to Transamerica Corporation					2,727,000			(47,465,000)
Foreign
Investments, Owned, Federal Income Tax Note [Line Items]
Tax credit carry forward		9,889,000	9,831,000		$ 9,889,000	9,831,000		$ 9,831,000
Foreign tax credit carry forward, expiration date in year					10 years			10 years
Capital Loss Carry forward
Investments, Owned, Federal Income Tax Note [Line Items]
Tax credit carry forward		$ 0	$ 0		$ 0	$ 0		$ 0
Earliest Tax Year
Investments, Owned, Federal Income Tax Note [Line Items]
Operating loss carry forward, expiration year					2,023
Latest Tax Year
Investments, Owned, Federal Income Tax Note [Line Items]
Operating loss carry forward, expiration year					2,031
Latest Tax Year | Foreign
Investments, Owned, Federal Income Tax Note [Line Items]
Foreign tax credit carry forward, expiration year					2,028

Income Tax Asset (Liability) (D

Income Tax Asset (Liability) (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Income Taxes [Line Items]
Net income tax asset (liability)	$ (1,934)	$ (1,934)
State and Local Jurisdiction
Income Taxes [Line Items]
Current federal income tax asset (liability)	(108)	(108)
Deferred federal income tax asset (liability)	(67)	(67)
Internal Revenue Service (IRS)
Income Taxes [Line Items]
Current federal income tax asset (liability)	1,483
Deferred federal income tax asset (liability)	$ (3,242)	$ (1,759)

Components of Change in Unrecog

Components of Change in Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Schedule Of Investments [Abstract]
Balance at beginning of period	$ 2,637	$ 4,391
Additions for tax positions of prior years	340	4
Change in federal tax rate	0	(1,758)
Balance at end of period	$ 2,977	$ 2,637

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income by Component (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended		12 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period				$ 1,043,441
Total other comprehensive income (loss), net of taxes		$ (2,939)	$ (521)	(59,823)	$ 23,868
Balance at end of period		816,622		816,622		$ 1,043,441
Unrealized Holding Gains (Losses) on AFS Securities and Cash Equivalents
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period		60,272		133,532
Cumulative effect adjustment	[1]			(3,023)
Adjusted balance at beginning of period				130,509
OCI before reclassifications		(8,277)		(66,154)
Gain (loss) amounts reclassified from AOCI		(1,212)		(13,572)
Net current period OCI		(9,489)		(79,726)
Tax expense (benefit)		0		0
Total other comprehensive income (loss), net of taxes		(9,489)		(79,726)
Balance at end of period		50,783		50,783		133,532
Unrealized Holding Gains (Losses) on Cash Flow Hedges
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period		(650)	2,086	(931)	(1,225)	(1,225)
Adjusted balance at beginning of period				(931)
OCI before reclassifications		66	(1,803)	(1,050)	888
Gain (loss) amounts reclassified from AOCI		165	63	1,562	683
Net current period OCI		231	(1,740)	512	1,571
Tax expense (benefit)		0	0	0	0
Total other comprehensive income (loss), net of taxes		231	(1,740)	512	1,571
Balance at end of period		(419)	346	(419)	346	(931)
OCI Adjustments for Policy holder liabilities, VOBA, and Deferred Tax
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period		(39,030)	(51,922)	(52,102)	(47,963)	(47,963)
Adjusted balance at beginning of period				(52,102)
OCI before reclassifications		6,319	(780)	19,391	(4,739)
Net current period OCI		6,319	(780)	19,391	(4,739)
Tax expense (benefit)		0	0	0	0
Total other comprehensive income (loss), net of taxes		6,319	(780)	19,391	(4,739)
Balance at end of period		(32,711)	(52,702)	(32,711)	(52,702)	(52,102)
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period		20,592	79,739	80,499	55,350	55,350
Cumulative effect adjustment	[1],[2]			(3,023)
Adjusted balance at beginning of period				77,476	55,350	55,350
OCI before reclassifications		(1,892)	(584)	(47,813)	23,264
Gain (loss) amounts reclassified from AOCI		(1,047)	63	(12,010)	604
Net current period OCI		(2,939)	(521)	(59,823)	23,868
Tax expense (benefit)		0	0	0	0
Total other comprehensive income (loss), net of taxes		(2,939)	(521)	(59,823)	23,868	25,149
Balance at end of period		$ 17,653	79,218	$ 17,653	79,218	80,499
Unrealized Holding Gains (Losses) on AFS Securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period			129,575		104,538	$ 104,538
OCI before reclassifications			1,999		27,115
Gain (loss) amounts reclassified from AOCI					(79)
Net current period OCI			1,999		27,036
Tax expense (benefit)			0		0
Total other comprehensive income (loss), net of taxes			1,999		27,036
Balance at end of period			$ 131,574		$ 131,574
[1]	See Notes to Financial Statements – Note 1, Summary of Significant Accounting Policies, Current Accounting Guidance, for discussion on the adjustment relating to ASU 2016-01.
[2]	See Notes to Financial Statements – Note 1, Summary of Significant Accounting Policies, Current Accounting Guidance, for discussion on the adjustment relating to Accounting Standards Update (“ASU”) 2016-01.

Reclassifications out of AOCI (

Reclassifications out of AOCI (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net realized investment gains (losses)	$ 84	$ 4,711	$ 8,970	$ 6,926
Net investment income	22,364	27,427	68,863	81,788
Total amounts reclassified from AOCI	(1,047)	63	(12,010)	604
Reclassification out of Accumulated Other Comprehensive Income | Unrealized Holding Gains (Losses) on AFS Securities
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net realized investment gains (losses)	(1,212)		(13,572)	(79)
Income (Loss) Before Taxes	(1,212)		(13,572)	(79)
Reclassification out of Accumulated Other Comprehensive Income | Unrealized Holding (Gains) Losses on Cash Flow Hedges
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income (Loss) Before Taxes	165	63	1,562	683
Net investment income	$ 165	$ 63	$ 1,562	$ 683

Stockholder's Equity and Stat_2

Stockholder's Equity and Statutory Accounting Principles - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Policyholders Account In Life Insurance Business [Abstract]
Statutory net income (loss)	$ 50,192	$ 127,480
Statutory capital and surplus	570,441		$ 731,065
Capital contributions from Transamerica Corporation	2,727
Cash dividend paid to Transamerica Corporation	$ 200,000
Return of capital to Transamerica Corporation		$ 35,760

Reinsurance - Additional Inform

Reinsurance - Additional Information (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Reinsurance Disclosures [Abstract]
Maximum amount of mortality risk retained	$ 1,000,000
Reinsurance receivables - net	1,090,000	$ 239,000
Reinsurance payables - net	184,000	$ 194,000
Reinsurance reserve	$ 0

Summary of Variable Annuity Con

Summary of Variable Annuity Contracts Containing GMIB and GMDB Provisions Reinsured With Life Insurance in Force (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Life insurance
Effects Of Reinsurance [Line Items]
Gross amount	$ 4,329,628	$ 4,465,980
Ceded to other companies	131,395	143,356
Assumed from other companies	1,165	1,047
Net amount	$ 4,199,398	$ 4,323,671
Percentage of amount assumed to net amount	0.03%	0.02%
Percentage of amount ceded to gross amount	3.03%	3.21%
GMIB
Effects Of Reinsurance [Line Items]
Gross amount	$ 1,368,024	$ 1,453,202
Ceded to other companies	445,153	478,098
Net amount	$ 922,871	$ 975,104
Percentage of amount assumed to net amount	0.00%	0.00%
Percentage of amount ceded to gross amount	32.54%	32.90%
GMDB
Effects Of Reinsurance [Line Items]
Gross amount	$ 3,759,683	$ 3,979,129
Ceded to other companies	161,714	171,818
Net amount	$ 3,597,969	$ 3,807,311
Percentage of amount assumed to net amount	0.00%	0.00%
Percentage of amount ceded to gross amount	4.30%	4.32%

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	Aug. 09, 2017	Aug. 04, 2017	Jun. 20, 2017	May 22, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Related Party Transaction [Line Items]
Expense incurred as result of multiple service agreements					$ 3,009	$ 2,799	$ 8,510	$ 7,587
Period of bear interest at commercial paper rate							30 days
Due to affiliates					9,566		$ 9,566		$ 6,148
Interest expense accrued and/or paid due to intercompany arrangements					41	34	132	66
Interest income accrued and/or received due to intercompany arrangements					0	0	2	6
AEGON USA Realty Advisors, LLC
Related Party Transaction [Line Items]
Expense incurred as result of multiple service agreements					10	57	31	158
AEGON USA Investment Management LLC
Related Party Transaction [Line Items]
Expense incurred as result of multiple service agreements					483	480	1,641	1,410
Transamerica Capital, Inc.
Related Party Transaction [Line Items]
Expense incurred as result of multiple service agreements					5,853	6,063	17,777	17,750
Transamerica Asset Management, Inc.
Related Party Transaction [Line Items]
Expense incurred as result of multiple service agreements						0	0	79
Distribution and shareholder services agreement
Related Party Transaction [Line Items]
Revenue from participation agreement					768	$ 693	2,365	$ 1,891
Transamerica Life Insurance Company
Related Party Transaction [Line Items]
Expense incurred as result of multiple service agreements					$ 211		524
1.10 % Note Payable
Related Party Transaction [Line Items]
Intercompany short-term note payable or receivable							$ 10,000
Interest on intercompany note payable/receivable							1.10%
Intercompany short-term note receivable, date							Oct. 20, 2017
0.83% Note Payable
Related Party Transaction [Line Items]
Intercompany short-term note payable or receivable	$ 20,000	$ 15,000		$ 35,000
Interest on intercompany note payable/receivable				0.83%
Intercompany short-term note receivable, date				May 22, 2017
0.9% Note Payable
Related Party Transaction [Line Items]
Intercompany short-term note payable or receivable	$ 3,000		$ 3,000
Interest on intercompany note payable/receivable			0.90%
Intercompany short-term note receivable, date			Jun. 20, 2017

Affiliated Purchasing and Selli

Affiliated Purchasing and Selling of Investments Between Affiliated Companies (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Related Party Transaction [Line Items]
Investments purchased from related parties, Derivatives			$ 85,560	$ 91,553
Investments sold to related parties	$ 37,569	$ 46,439	260,716	112,406
Investments sold to related parties, Derivatives			38,215	50,677
Affiliated companies
Related Party Transaction [Line Items]
Investments purchased from related parties, Fixed maturities		113,364		117,854
Investments purchased from related parties, Derivatives				150
Investments sold to related parties, Derivatives				4,440
Affiliated companies | Fixed maturity AFS securities
Related Party Transaction [Line Items]
Investments sold to related parties			$ 12,832
Affiliated companies | Mortgages
Related Party Transaction [Line Items]
Investments sold to related parties		$ 122,075		$ 122,075

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Commitments And Contingencies Disclosure [Abstract]
Estimated liability for future guarantee fund assessment	$ 83	$ 83
Receivable for future premium tax deduction	$ 3,525	$ 3,774

Business Segment's Contribution

Business Segment's Contribution to Select Statements of Income (Loss) Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Segment Reporting Information [Line Items]
Policy charge revenue	$ 35,978	$ 37,454	$ 109,365	$ 112,299
Net investment income (loss)	22,364	27,427	68,863	81,788
Net realized investment gains (losses)	84	4,711	8,970	6,926
Derivative gains (losses)	(15,168)	(9,239)	(41,644)	(40,007)
Total Revenues	43,258	60,353	145,554	161,006
Interest credited to policyholder liabilities	12,661	13,207	40,835	39,560
Policy benefits (net of reinsurance recoveries)	(2,403)	(963)	33,973	1,436
Amortization (accretion) of DAC	1,200	1,139	2,404	2,876
Amortization (accretion) of VOBA	1,809	11,295	11,236	16,513
Insurance, general and administrative expenses	9,542	9,739	26,829	25,159
Total Benefits and Expenses	22,809	34,417	115,277	85,544
Income (Loss) Before Taxes	20,449	25,936	30,277	75,462
Income tax expense (benefit)	0	0	0	575
Net Income (Loss)	20,449	25,936	30,277	74,887
Operating Segments | Annuity
Segment Reporting Information [Line Items]
Policy charge revenue	22,891	23,954	69,974	71,904
Net investment income (loss)	9,875	13,741	31,260	40,994
Net realized investment gains (losses)	60	3,558	8,648	5,247
Derivative gains (losses)	(15,165)	(9,239)	(41,632)	(40,007)
Total Revenues	17,661	32,014	68,250	78,138
Interest credited to policyholder liabilities	1,678	2,140	8,375	5,673
Policy benefits (net of reinsurance recoveries)	(6,874)	(9,261)	6,051	(21,441)
Amortization (accretion) of DAC	1,200	1,139	2,404	2,876
Amortization (accretion) of VOBA	1,850	1,011	4,108	3,246
Insurance, general and administrative expenses	8,858	9,041	24,415	22,937
Total Benefits and Expenses	6,712	4,070	45,353	13,291
Income (Loss) Before Taxes	10,949	27,944	22,897	64,847
Income tax expense (benefit)	0	0		393
Net Income (Loss)	10,949	27,944	22,897	64,454
Operating Segments | Life Insurance
Segment Reporting Information [Line Items]
Policy charge revenue	13,087	13,500	39,391	40,395
Net investment income (loss)	12,489	13,686	37,603	40,794
Net realized investment gains (losses)	24	1,153	322	1,679
Derivative gains (losses)	(3)	0	(12)
Total Revenues	25,597	28,339	77,304	82,868
Interest credited to policyholder liabilities	10,983	11,067	32,460	33,887
Policy benefits (net of reinsurance recoveries)	4,471	8,298	27,922	22,877
Amortization (accretion) of DAC	0	0
Amortization (accretion) of VOBA	(41)	10,284	7,128	13,267
Insurance, general and administrative expenses	684	698	2,414	2,222
Total Benefits and Expenses	16,097	30,347	69,924	72,253
Income (Loss) Before Taxes	9,500	(2,008)	7,380	10,615
Income tax expense (benefit)	0	0		182
Net Income (Loss)	$ 9,500	$ (2,008)	$ 7,380	$ 10,433