Union Security Life Insurance Co Of New York POS AM 20 Apr 17 Prospectus update (post-effective amendment) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2016
Document and Entity Information
Entity Registrant Name	UNION SECURITY LIFE INSURANCE CO OF NEW YORK
Entity Central Index Key	914,804
Document Type	S1
Document Period End Date	Dec. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer

Balance Sheets

Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Investments:
Fixed maturity securities available for sale, at fair value (amortized cost — $31,969 in 2016 and $77,093 in 2015)	$ 35,648	$ 85,748
Equity securities available for sale, at fair value (cost — $139 in 2016 and $6,932 in 2015)	226	7,419
Commercial mortgage loans on real estate, at amortized cost	0	15,311
Policy loans	0	244
Short-term investments	9,675	10,498
Total investments	45,549	119,220
Cash and cash equivalents	25,867	995
Reinsurance recoverables	388,873	260,281
Other assets	3,416	3,463
Assets held in separate accounts	10,801	11,308
Total assets	474,506	395,267
Liabilities
Future policy benefits and expenses	289,303	216,602
Unearned premiums	3,159	4,004
Claims and benefits payable	96,654	107,075
Deferred gain on disposal of businesses	5,287	2,158
Accounts payable and other liabilities	1,769	4,512
Liabilities related to separate accounts	10,801	11,308
Total liabilities	406,973	345,659
Commitments and contingencies (Note 13)
Stockholder's equity
Common stock, par value $20 per share, 100,000 shares authorized, issued, and outstanding	2,000	2,000
Additional paid-in capital	45,223	41,557
Retained earnings	17,754	0
Accumulated other comprehensive income	2,556	6,051
Total stockholder's equity	67,533	49,608
Total liabilities and stockholder's equity	$ 474,506	$ 395,267

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Fixed maturity securities available-for-sale, amortized cost	$ 31,969	$ 77,093
Equity securities available-for-sale, cost	$ 139	$ 6,932
Common stock, par value (in dollars per share)	$ 20	$ 20
Common stock, shares authorized	100,000	100,000
Common stock, shares issued	100,000	100,000
Common stock, shares outstanding	100,000	100,000

Statements of Operations

Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenues
Net earned premiums	$ 4,519	$ 21,669	$ 23,702
Net investment income	2,437	5,965	6,834
Net realized gains on investments, excluding other-than-temporary impairment losses	5,491	624	263
Total other-than-temporary impairment losses	(18)	(186)	0
Portion of net (loss) income recognized in other comprehensive income, before taxes	(31)	92	0
Net other-than-temporary impairment losses recognized in earnings	(49)	(94)	0
Amortization of deferred gains and gains (losses) on disposal of businesses	26,726	331	(228)
Fees and other income	17	101	147
Total revenues	39,141	28,596	30,718
Benefits, losses and expenses
Policyholder benefits	3,037	16,327	15,941
Underwriting, general and administrative expenses	831	6,689	7,755
Goodwill impairment	324	0	0
Total benefits, losses and expenses	4,192	23,016	23,696
Income before provision for income taxes	34,949	5,580	7,022
Provision for income taxes	13,442	1,402	1,852
Net income	$ 21,507	$ 4,178	$ 5,170

Statements of Comprehensive Inc

Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement of Comprehensive Income [Abstract]
Net income	$ 21,507	$ 4,178	$ 5,170
Other comprehensive (loss) income:
Change in unrealized gains on securities, net of taxes of $1,859, $1,147, and $(1,076), respectively	(3,452)	(2,131)	1,998
Change in other-than-temporary impairment gains recognized in other comprehensive income, net of taxes of $23, $43, and $(27), respectively	(43)	(79)	50
Total other comprehensive (loss) income	(3,495)	(2,210)	2,048
Total comprehensive income	$ 18,012	$ 1,968	$ 7,218

Statements of Comprehensive In6

Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement of Comprehensive Income [Abstract]
Change in unrealized gains on securities, taxes	$ 1,859	$ 1,147	$ (1,076)
Change in other-than-temporary impairment gains recognized in other comprehensive income, taxes	$ 23	$ 43	$ (27)

Statements of Changes in Stockh

Statements of Changes in Stockholder's Equity - USD ($) $ in Thousands		Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income
Beginning Balance at Dec. 31, 2013		$ 52,387	$ 2,000	$ 44,174		$ 6,213
Equity
Net income		5,170			$ 5,170
Dividends		(3,890)			(3,890)
Other comprehensive (loss) income		2,048				2,048
Ending Balance at Dec. 31, 2014		55,715	2,000	44,174	1,280	8,261
Equity
Net income		4,178			4,178
Dividends	[1]	(8,075)		(2,617)	(5,458)
Other comprehensive (loss) income		(2,210)				(2,210)
Ending Balance at Dec. 31, 2015		49,608	2,000	41,557		6,051
Equity
Net income		21,507			21,507
Dividends		(3,753)			(3,753)
Capital contribution from affiliated entity		3,666		3,666
Other comprehensive (loss) income		(3,495)				(3,495)
Ending Balance at Dec. 31, 2016		$ 67,533	$ 2,000	$ 45,223	$ 17,754	$ 2,556
[1]	(1) Dividends are required to be deducted from retained earnings and when depleted, deducted from additional paid-in capital.

Statements of Cash Flows

Statements of Cash Flows - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating activities
Net income		$ 21,507	$ 4,178	$ 5,170
Noncash revenues, expenses, gains and losses included in income:
Amortization of deferred gains and gains on disposal of businesses		(26,726)	(331)	228
Net realized gains on investments	[1]	(5,442)	(530)	(263)
Goodwill impairment		324	0	0
Changes in operating assets and liabilities:
Change in reinsurance recoverable		(1,864)	223	235
Change in insurance policy reserves and expenses		(16)	(6,336)	(9,002)
Change in accounts payable and other liabilities		(514)	(190)	(2,689)
Change in income taxes		(2,712)	1,374	572
Other		(3,321)	(209)	(506)
Net cash used in operating activities		(18,764)	(1,821)	(6,255)
Sales of:
Fixed maturity securities available for sale		461	2,153	6,045
Equity securities available for sale		52	909	258
Subsidiary, net of cash transferred	[1]	43,986	0	0
Maturities, prepayments, and scheduled redemption of:
Fixed maturity securities available for sale		4,045	6,887	7,050
Commercial mortgage loans on real estate		2,425	4,727	5,199
Purchases of:
Fixed maturity securities available for sale		(8,076)	(253)	(3,350)
Equity securities available for sale		0	(501)	(673)
Change in short-term investments		823	(3,296)	(5,291)
Other		7	145	163
Net cash provided by investing activities		43,723	10,771	9,401
Financing activities
Cash dividends paid		(3,753)	(8,075)	(3,890)
Capital contribution from affiliated entity		3,666	0	0
Net cash used in financing activities		(87)	(8,075)	(3,890)
Change in cash and cash equivalents		24,872	875	(744)
Cash and cash equivalents at beginning of period		995	120	864
Cash and cash equivalents at end of period		25,867	995	120
Supplemental information:
Income taxes paid		$ 16,163	$ 1,953	$ 2,105
[1]	(1) Related to the sale of Assurant's Employee Benefits segment mainly through reinsurance transactions.

Nature of Operations and Items

Nature of Operations and Items Impacting Basis of Presentation	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS AND ITEMS IMPACTING BASIS OF PRESENTATION	NATURE OF OPERATIONS AND ITEMS IMPACTING BASIS OF PRESENTATION Overview: Union Security Life Insurance Company of New York (the "Company") is a provider of life and health insurance products including group disability insurance, group dental insurance, group vision insurance, group life insurance, credit insurance and accidental death products. As previously announced, Assurant, Inc. (the "Parent") sold its Assurant Employee Benefits (“AEB”) segment on March 1, 2016 mainly through a series of reinsurance transactions with Sun Life and Health Insurance Company (U.S.) ("Sun Life"), a subsidiary of Sun Life Financial Inc. The products affected by the sale are group life, group dental, group vision and group disability insurance products. In addition, we reinsured disability and life products through our former affiliate, Disability Reinsurance Management Services, Inc. ("DRMS") which was also sold to Sun Life. The sale of AEB had a material impact to the results of operations, cash flows and financial condition of the Company. The Company is a wholly-owned subsidiary of the Parent. The Parent's common stock is traded on the New York Stock Exchange under the symbol AIZ. The Company is domiciled in New York and is qualified to sell life, health and annuity insurance in the state of New York. Sale of Assurant Employee Benefits: On March 1, 2016, the Parent completed the sale of its Assurant Employee Benefits segment through a series of transactions with Sun Life, for net cash consideration of $926,174 , and contingent consideration of $16,000 related to specified account renewals. The condition for the recognition of the $16,000 contingent consideration was met later in 2016, which was subsequently collected from Sun Life. The Company received their allocated portion of $800 . The Company's allocated cash consideration received in 2016 was $45,131 (and the remaining cash consideration was attributable to other Assurant affiliates). The transaction was primarily structured as a reinsurance arrangement, as well as the sale of certain legal entities, that included ceding commission and other consideration. The reinsurance transaction does not extinguish the Company's primary liability on the policies it has issued or assumed, thus any gains associated with the prospective component of the reinsurance transaction are deferred and amortized over the contract period, including contractual renewal periods, in proportion to the amount of insurance coverage provided. The Company also has an obligation to continue to write and renew certain policies for a period of time until Sun Life commences policy writing and renewal. The Company was required to allocate the proceeds considering the relative fair value of the reinsurance for existing claims (accounted for as retroactive reinsurance) and reinsurance for inforce policies with remaining terms and future business (primarily accounted for as prospective reinsurance). During 2016, the Company recorded an estimated gain of $35,972 (of which $29,055 was required to be deferred and amortized) based on proceeds compared to the relative net assets transferred and other expenses, with realized gains on invested assets transferred, as well as its share of the contingent consideration and final closing adjustments. The total deferred gain amount will primarily be recognized as revenue over the contract period in proportion to the amount of insurance coverage provided, including estimated contractual renewals pursuant to rate guarantees. Over 90% of the deferred gain related to this transaction is expected to be earned by the end of 2018. The Company recognized $25,621 of amortization of the deferred gains for the twelve months ended December 31, 2016. The total pre-tax gain recognized during the year ended December 31, 2016 was $32,538 . The remaining deferred gain related to this transaction was $3,434 as of December 31, 2016. The ultimate amortization pattern will be dependent on a number of factors including the exact timing of when Sun Life commences directly writing and renewing policies and the sales and persistency on business the Company is obligated to write and renew in the interim. The total pre-tax gain recognized by the Company during the year ended December 31, 2016 was $32,538 . 90% The following table represents a summary of the pre-tax recognized in 2016 by transaction component, including other related transaction components, as well as the related classification within the Consolidated Financial Statements: Total expected gains, after adjustment and contingent consideration $ 35,972 Initial transaction components: Novations (b) 1,816 Loss on retroactive reinsurance component, before realized gains (c) (964 ) Net gain prior to realized gains on transferred securities supporting retroactive reinsurance component (a) 852 Realized gains on transferred securities supporting retroactive reinsurance component (c) 5,265 Net gains on initial transaction 6,117 Realized gains related to contingent consideration (d) 800 Deferred gains as of March 1, 2016 29,055 Amortization of deferred gains for the year ended December 31, 2016 (d) 25,621 Deferred gains as of December 31, 2016 (e) 3,434 Total net gains realized for 2016 (f) $ 32,538 (a) Amount classified within underwriting, general and administrative expenses within the consolidated statements of operations. (b) Novations of certain insurance policies directly to Sun Life allowed for immediate gain recognition. (c) Reinsurance of existing claims liabilities requires retroactive accounting necessitating losses to be recognized immediately. However, upon transfer of the associated assets supporting the liabilities, the Company recognized realized gains which more than offset the retroactive losses. The Company was required to classify the realized gains as part of net realized gains on investments, within the consolidated statements of operations. (d) Amount classified as amortization of deferred gains and gains on disposal of businesses within the consolidated statement of operations. (e) Amount classified as a component of the deferred gains on disposal of businesses within the consolidated balance sheet. (f) Total net gains realized for 2016 consists of the sum of the net gains on initial transaction of $6,117 , realized gains related to contingent consideration of $800 and the amortization of deferred gains for the year ended December 31, 2016 of $25,621 . The Company will review and evaluate the estimates affecting the deferred gain each period or when significant information affecting the estimates becomes known, and will adjust the prospective revenue to be recognized accordingly. Dividends to Parent: The Company declared and paid cash dividends of $3,753 during the year ended December 31, 2016, primarily using the proceeds from the sale of AEB. Impairment of Goodwill: Due to the Assurant Employee Benefits sale to Sun Life, the Company no longer expects to have sufficient income from continuing operations that will support the realization of its goodwill. As a result of this change, the Company impaired all of its goodwill of $324 during 2016. Other transactional impacts: The Company received a capital contribution of $3,666 from an affiliated entity related to the sale of AEB based on the difference in contractual and allocated consideration attributable to that entity. Income from AEB presented in the financial statements: The pre-tax income for AEB (prior to the sale to Sun Life) was $195 , $3,727 and $5,866 for the years ended December 31, 2016, 2015 and 2014, respectively.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP"). Amounts are presented in United States of America ("U.S.") dollars and all amounts are in thousands, except for number of shares, per share amounts, number of securities and number of loans. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities. The items on the Company's balance sheets affected by the use of estimates include but are not limited to, investments, premiums and accounts receivable, reinsurance recoverables, deferred acquisition costs ("DAC"), deferred income taxes and associated valuation allowances, goodwill, future policy benefits and expenses, unearned premiums, claims and benefits payable, deferred gain on disposal of businesses, and commitments and contingencies. The estimates are sensitive to market conditions, investment yields, mortality, morbidity, commissions and other acquisition expenses, policyholder behavior and other factors. Actual results could differ from the estimates recorded. Comprehensive Income (Loss) Comprehensive income (loss) is comprised of net income, net unrealized gains and losses on securities classified as available for sale and net unrealized gains and losses on other-than-temporarily impaired securities, less deferred income taxes. Fair Value The Company uses an exit price for its fair value measurements. An exit price is defined as the amount received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In measuring fair value, the Company gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. See Note 4 for further information. Investments Fixed maturity and equity securities are classified as available for sale, as defined in the investments guidance, and reported at fair value. If the fair value is higher than the amortized cost for fixed maturity securities or the cost for equity securities, the excess is an unrealized gain; and, if lower than cost, the difference is an unrealized loss. Net unrealized gains and losses on securities classified as available for sale, less deferred income taxes, are included in accumulated other comprehensive income (“AOCI”). Short-term investments include money market funds and short maturity investments. These amounts are reported at cost or amortized cost, which approximates fair value. The Company monitors its investment portfolio to identify investments that may be other-than-temporarily impaired. See Note 3 for further information. Realized gains and losses on sales of investments are recognized on the specific identification basis. Investment income is recorded as earned and reported net of investment expenses. The Company uses the interest method to recognize interest income on its commercial mortgage loans. The Company anticipates prepayments of principal in the calculation of the effective yield for mortgage-backed securities and structured securities. The retrospective method is used to adjust the effective yield. Cash and Cash Equivalents The Company considers cash on hand, all operating cash and working capital cash to be cash equivalents. These amounts are carried at cost, which approximates fair value. Uncollectible Receivable Balance The Company maintains allowances for doubtful accounts for probable losses resulting from the inability to collect payments. Reinsurance Reinsurance recoverables include amounts related to paid benefits and estimated amounts related to unpaid policy and contract claims, future policyholder benefits and policyholder contract deposits. The cost of reinsurance is recognized over the terms of the underlying reinsured policies using assumptions consistent with those used to account for the policies. Amounts recoverable from reinsurers are estimated in a manner consistent with claim and claim adjustment expense reserves or future policy benefits reserves and are reported in the balance sheets. The cost of reinsurance related to long-duration contracts is recognized over the life of the underlying reinsured policies. The ceding of insurance does not discharge the Company’s primary liability to insureds, thus a credit exposure exists to the extent that any reinsurer is unable to meet the obligation assumed in the reinsurance agreements. To mitigate this exposure to reinsurance insolvencies, the Company evaluates the financial condition of its reinsurers and holds collateral (in the form of funds withheld, trusts, and letters of credit) as security under the reinsurance agreements. An allowance for doubtful accounts is recorded on the basis of periodic evaluations of balances due from reinsurers (net of collateral), reinsurer solvency, management’s experience and current economic conditions. Funds withheld under reinsurance represent amounts contractually held from assuming companies in accordance with reinsurance agreements which can be used to pay related insurance obligations. Reinsurance premiums assumed are calculated based upon payments received from ceding companies together with accrual estimates, which are based on both payments received and in- force policy information received from ceding companies. Any subsequent differences arising on such estimates are recorded in the period in which they are determined. Income Taxes The Company reports its taxable income in a consolidated federal income tax return along with other affiliated subsidiaries of the Parent. Income tax expense or benefit is allocated among the affiliated subsidiaries by applying corporate income tax rates to taxable income or loss determined on a separate return basis according to a tax allocation agreement. Entities with losses record current tax benefits to the extent such losses are recognized in the consolidated federal tax return. Current federal income taxes are recognized based upon amounts estimated to be payable or recoverable as a result of taxable operations for the current year. Deferred income taxes are recorded for temporary differences between the financial reporting basis and income tax basis of assets and liabilities, based on enacted tax laws and statutory tax rates applicable to the periods in which the Company expects the temporary differences to reverse. A valuation allowance is established for deferred tax assets when it is more likely than not that an amount will not be realized. The Company classifies net interest expense related to tax matters and any applicable penalties as a component of income tax expense. Other Assets Other assets primarily include prepaid items, value of business acquired in acquisitions, premiums and accounts receivable and accrued investment income. In 2015, other assets also included goodwill, deferred acquisition costs, premiums and accounts receivable, accrued investment income and held for sale assets related to the AEB business. Separate Accounts Assets and liabilities associated with separate accounts relate to considerations for variable annuity products for which the contract-holder, rather than the Company, bears the investment risk. Separate account assets (with matching liabilities) are reported at fair value. Revenues and expenses related to the separate account assets and liabilities, to the extent of benefits paid or provided to the separate account policyholders, are excluded from the amounts reported in the accompanying statements of operations because the accounts are administered by reinsurers. Reserves Reserves are established in accordance with GAAP, using generally accepted actuarial methods and reflect judgments about expected future claims payments. Factors used in their calculation include experience derived from historical claim payments and actuarial assumptions. Calculations incorporate assumptions about the incidence of incurred claims, the extent to which all claims have been reported, and internal claims processing charges and other relevant factors. While the methods of making such estimates and establishing the related liabilities are periodically reviewed and updated, the estimation of reserves is not an exact process given that management is using historical information and methods to project future events and reserve outcomes. The recorded reserves represent our best estimates at a point in time of the ultimate settlement and administration of a claim or group of claims based upon actuarial assumptions and projections using facts and circumstances known at the time of calculation. The adequacy of reserves may be impacted by future trends in claims severity, frequency, judicial theories of liability and other factors. These variables are affected by both external and internal events, including but not limited to: changes in the economic cycle, inflation, judicial trends, legislative changes and claims handling procedures. Many of these items are not directly quantifiable. Reserve estimates are refined as experience develops. Adjustments to reserves, both positive and negative, are reflected in the statement of operations in the period in which such estimates are updated. Because establishment of reserves is an inherently complex process involving significant judgment, there can be no certainty that future settlement amounts for claims incurred through the financial reporting date will not vary from reported claims reserves. Future loss development could require reserves to be increased or decreased, which could have a material effect on our earnings in the periods in which such increases or decreases are made. However, based on information currently available, we believe our reserve estimates are adequate. Long Duration Contracts The Company’s long duration contracts primarily consist of those traditional life insurance policies no longer offered and policies disposed of via reinsurance (Fortis Financial Group ("FFG") and Long Term Care ("LTC") contracts). Future policy benefits and expense reserves for LTC and the traditional life insurance contracts no longer offered, are equal to the present value of future benefits to policyholders plus related expenses less the present value of the future net premiums. These amounts are estimated based on assumptions as to the expected investment yield, inflation, mortality, morbidity and withdrawal rates as well as other assumptions that are based on the Company’s experience. These assumptions reflect anticipated trends and include provisions for possible unfavorable deviations. Risks related to the reserves recorded for policies under FFG, LTC and life insurance no longer offered have been 100% ceded via reinsurance. While the Company has not been released from the contractual obligation to the policyholders, changes in and deviations from economic mortality, morbidity, and expense assumptions used in the calculation of these reserves will not directly affect our results of operations unless there is a default by the assuming reinsurer. Changes in the estimated liabilities are reported as a charge or credit to policyholder benefits as the estimates are revised. Short Duration Contracts The Company’s short duration contracts include AEB contracts disposed of via reinsurance (group term life, group disability, dental, vision), medical contracts no longer offered, credit life and disability contracts, and accidental death products. For short duration contracts, claims and benefits payable reserves are recorded when insured events occur. The liability is based on the expected ultimate cost of settling the claims. The claims and benefits payable reserves include: (1) case reserves for known but unpaid claims as of the balance sheet date; (2) incurred but not reported (“IBNR”) reserves for claims where the insured event has occurred but has not been reported to the Company as of the balance sheet date; and (3) loss adjustment expense reserves for the expected handling costs of settling the claims. Changes in the estimated liabilities are recorded as a charge or credit to policyholder benefits as estimates are revised. Deferred Gain on Disposal of Businesses On March 1, 2016, the Company sold its AEB business primarily through coinsurance contracts. On March 1, 2000, the Company sold its LTC business using a coinsurance contract. On April 2, 2001, the Company sold its FFG business using coinsurance and a modified coinsurance contract. Since the form of sale did not discharge the Company's primary liability to the insureds, the gain on these disposals was deferred and reported as a liability. The liability is decreased and recognized as revenue over the estimated life of the contracts' terms. For the deferred gains related to the disposal of the AEB, FFG and LTC businesses, the Company periodically reviews and evaluates the estimates affecting the deferred gain on disposal of businesses, and adjusts the revenue accordingly. Premiums Long Duration Contracts Premiums for LTC insurance and life insurance contracts no longer offered are recognized as revenue when due from the policyholder. For investment-type annuity contracts within FFG, revenues consist of charges assessed against policy balances. For the FFG and LTC businesses previously sold and life insurance contracts no longer offered, all revenue is ceded. Short Duration Contracts The Company’s short duration contracts revenue is recognized over the contract term in proportion to the amount of insurance protection provided. The Company’s short duration contracts primarily include the AEB contracts disposed of via reinsurance (group term life, group disability, dental, vision) and credit life and disability. Total Other-Than-Temporary Impairment Losses For debt securities with credit losses and non-credit losses or gains, total OTTI losses is the total of the decline in fair value from either the most recent OTTI determination or a prior period end in which the fair value declined until the current period end valuation date. This amount does not include any securities that had fair value increases. For equity securities and debt securities that the Company has the intent to sell or if it is more likely than not that it will be required to sell for equity securities that have an OTTI or for debt securities if there are only credit losses, total OTTI losses is the total amount by which the fair value of the security is below its amortized cost basis at the period end valuation date and the decline in fair value is deemed to be other-than-temporary. Fees and Other Income Prior to March 1, 2016, the Company derived fees and other income from providing administrative services related to the AEB business. These fees were recognized monthly when services were performed. Underwriting, General and Administrative Expenses Underwriting, general and administrative expenses consist primarily of commissions, premium taxes, licenses, fees, salaries and personnel benefits and other general operating expenses. Contingencies The Company evaluates each contingent matter separately. A loss contingency is recorded if reasonably estimable and probable. The Company establishes reserves for these contingencies at the best estimate, or if no one estimated number within the range of possible losses is more probable than any other, the Company records an estimated reserve at the low end of the estimated range. Contingencies affecting the Company primarily relate to litigation matters which are inherently difficult to evaluate and are subject to significant changes. The Company believes the contingent amounts recorded are reasonable. Recent Accounting Pronouncements — Not Yet Adopted In October 2016, the Financial Accounting Standards Board ("FASB") issued amended guidance on tax accounting for intra-entity transfers of assets. Current guidance prohibits the recognition of current and deferred income taxes for an intra-entity asset transfer until the asset has been sold to an outside party. The amendments require an entity to recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. Also, the amended guidance eliminates the exception for an intra-entity transfer of an asset other than inventory. The amended guidance is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years, and should be applied on a modified retrospective basis. Therefore, the Company is required to adopt the guidance on January 1, 2018. Early adoption is permitted. The Company is evaluating the requirements of this guidance and the potential impact on the Company’s financial position and results of operations. In August 2016, the FASB issued amended guidance on presentation and classification in the statement of cash flows. The amendments address certain specific cash flow issues: debt prepayment or debt extinguishment costs; settlement of zero-coupon or insignificant coupon debt instruments; contingent consideration payments made after a business combination; proceeds from the settlement of insurance claims; proceeds from the settlement of corporate-owned life insurance policies (including bank-owned life insurance policies); distributions received from equity method investees; beneficial interests in securitization transactions; and guidance related to the identification of the primary source for separately identifiable cash flows. The amended guidance is effective in fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. Therefore, the Company is required to adopt the guidance on January 1, 2018. Early adoption is permitted, provided that all of the amendments are adopted in the same period. The adoption of this guidance will not have an impact on the Company’s financial position and results of operations. In June 2016, the FASB issued amended guidance on reporting credit losses for assets held at amortized cost basis and available for sale debt securities. For assets held at amortized cost basis, the amended guidance eliminates the probable recognition threshold, and, instead requires an entity to reflect the current estimate of all expected credit losses. For available for sale debt securities, credit losses are measured in a manner similar to current GAAP, however the amended guidance requires that credit losses be presented as an allowance rather than as a permanent impairment. The amendments affect loans, debt securities, trade receivables, net investments in leases, off balance sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. The amended guidance is effective in fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Therefore, the Company is required to adopt the guidance on January 1, 2020. Early adoption is permitted as of the fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is evaluating the requirements of this guidance and the potential impact on the Company’s financial position and results of operations. In February 2016, the FASB issued new guidance on leases. The new guidance will replace the current lease guidance. The new guidance requires that entities recognize the assets and liabilities associated with leases on the balance sheet and to disclose key information about leasing arrangements. The new guidance is effective in fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Therefore, the Company is required to adopt the guidance on January 1, 2019. Early adoption is permitted. The Company is evaluating the requirements of this guidance and the potential impact on the Company’s financial position and results of operations. In January 2016, the FASB issued amended guidance on the measurement and classification of financial instruments. This amended guidance requires that all equity investments be measured at fair value with changes in fair value recognized through net income (other than those accounted for under equity method of accounting or those that result in consolidation of the investee). The amendments also require an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the fair value option has been elected for financial liabilities. The amendments eliminate the requirement to disclose the methods and significant assumptions used to estimate the fair value for financial instruments measured at amortized cost, however public business entities will be required to use the exit price when measuring the fair value of financial instruments measured at amortized cost for disclosure purposes. In addition, the new guidance requires financial assets and financial liabilities to be presented separately in the notes to the financial statements, grouped by measurement category and form of financial asset. The amended guidance is effective in fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. Therefore, the Company is required to adopt the guidance on January 1, 2018. For the provision related to presentation of financial liabilities, early adoption is permitted for financial statements that have not been previously issued. The Company is evaluating the requirements of this guidance and the potential impact on the Company’s financial position and results of operations.

Investments

Investments	12 Months Ended
	Dec. 31, 2016
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS	INVESTMENTS The following tables show the cost or amortized cost, gross unrealized gains and losses, fair value and other-than-temporary impairment ("OTTI") of the Company's fixed maturity and equity securities as of the dates indicated: December 31, 2016 Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value OTTI in AOCI (a) Fixed maturity securities: United States government and government agencies and authorities $ 685 $ 146 $ — $ 831 $ — States, municipalities and political subdivisions 6,347 410 — 6,757 — Foreign governments 255 114 — 369 — Residential mortgage-backed 3,129 494 — 3,623 294 U.S. corporate 17,734 1,915 (17 ) 19,632 — Foreign corporate 3,819 617 — 4,436 — Total fixed maturity securities $ 31,969 $ 3,696 $ (17 ) $ 35,648 $ 294 Equity securities: Non-redeemable preferred stocks $ 139 $ 87 $ — $ 226 $ — December 31, 2015 Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value OTTI in AOCI (a) Fixed maturity securities: United States government and government agencies and authorities $ 646 $ 167 $ — $ 813 $ — States, municipalities and political subdivisions 24,128 1,547 (1 ) 25,674 — Foreign governments 255 114 — 369 — Commercial mortgage-backed 385 6 — 391 — Residential mortgage-backed 6,356 925 (9 ) 7,272 438 U.S. corporate 38,997 5,309 (198 ) 44,108 (79 ) Foreign corporate 6,326 802 (7 ) 7,121 — Total fixed maturity securities $ 77,093 $ 8,870 $ (215 ) $ 85,748 $ 359 Equity securities: Non-redeemable preferred stocks $ 6,932 $ 611 $ (124 ) $ 7,419 $ — (a) Represents the amount of OTTI recognized in accumulated other comprehensive income ("AOCI"). Amount includes unrealized gains and losses on impaired securities relating to changes in the value of such securities subsequent to the impairment measurement date. The Company's states, municipalities and political subdivisions holdings are highly diversified across the United States, with no individual state exposure (including both general obligation and revenue securities) exceeding 5% and 4% of the overall investment portfolio as of December 31, 2016 and 2015. At December 31, 2016 and 2015, the securities include general obligation and revenue bonds issued by states, cities, counties, school districts and similar issuers, including $3,699 and $13,820 , respectively, of advance refunded or escrowed-to-maturity bonds (collectively referred to as "pre-refunded bonds"), which are bonds for which an irrevocable trust has been established to fund the remaining payments of principal and interest. As of December 31, 2016 and 2015, revenue bonds account for 48% and 55% , respectively, of the holdings. Excluding pre-refunded revenue bonds, the activities supporting the income streams of the Company's revenue bonds are across a broad range of sectors, primarily higher education, highway, water, transit, specifically pledged tax revenues, and other miscellaneous sources such as bond banks, finance authorities and appropriations. The Company has European investment exposure in its corporate fixed maturity and equity securities of $3,141 and $4,852 with net unrealized gains of $298 and $501 at December 31, 2016 and 2015, respectively. Approximately 2% of the corporate European exposure is held in the financial industry at December 31, 2016. All of the Company’s European investment exposure in its corporate fixed maturity and equity securities is in the country of the United Kingdom and represented approximately 13% and 6% of the Company's corporate securities as of December 31, 2016 and 2015, respectively. All of the Company's European investments are denominated in U.S. dollars. The Company's international investments are managed as part of our overall portfolio with the same approach to risk management and focus on diversification. The cost or amortized cost and fair value of fixed maturity securities at December 31, 2016 by contractual maturity are shown below. Expected maturities may differ from contractual maturities because issuers of the securities may have the right to call or prepay obligations with or without call or prepayment penalties. Cost or Amortized Cost Fair Value Due in one year or less $ 1,135 $ 1,162 Due after one year through five years 9,158 9,983 Due after five years through ten years 5,410 5,788 Due after ten years 13,137 15,092 Total 28,840 32,025 Residential mortgage-backed 3,129 3,623 Total $ 31,969 $ 35,648 Major categories of net investment income were as follows: Years Ended December 31, 2016 2015 2014 Fixed maturity securities $ 2,155 $ 4,444 $ 4,892 Equity securities 67 460 477 Commercial mortgage loans on real estate 196 1,252 1,681 Policy loans (2 ) 11 12 Other investments 92 8 20 Total investment income 2,508 6,175 7,082 Investment expenses (71 ) (210 ) (248 ) Net investment income $ 2,437 $ 5,965 $ 6,834 No material investments of the Company were non-income producing for the years ended December 31, 2016, 2015 and 2014. The following table summarizes the proceeds from sales of available-for-sale securities and the gross realized gains and gross realized losses that have been included in earnings as a result of those sales. For the Years Ended December 31, 2016 2015 2014 Proceeds from sales $ 60,872 $ 3,062 $ 6,303 Gross realized gains (a) 5,202 416 404 Gross realized losses (b) (495 ) (27 ) (106 ) (a) The year ended December 31, 2016 gross realized gains includes $5,150 related to the sale of Assurant Employee Benefits as described in Note 1. (b) The year ended December 31, 2016 gross realized losses includes $482 related to the sale of Assurant Employee Benefits as described in Note 1. For securities sold at a loss during 2016, the average period of time these securities were trading continuously at a price below book value was 15 months . The following table sets forth the net realized gains (losses), including other-than-temporary impairments, recognized in the statement of operations as follows: Years Ended December 31, 2016 2015 2014 Net realized gains related to sales and other: Fixed maturity securities $ 4,371 $ 354 $ 248 Equity securities 402 4 3 Commercial mortgage loans on real estate 718 266 12 Total net realized gains related to sales and other (a) 5,491 624 263 Net realized losses related to other-than-temporary impairments: Fixed maturity securities (49 ) (94 ) — Total net realized gains $ 5,442 $ 530 $ 263 (a) The year ended December 31, 2016 net gains includes $5,265 related to the sale of Assurant Employee Benefits as described in Note 1. Other-Than-Temporary Impairments The Company follows the OTTI guidance, which requires entities to separate an OTTI of a debt security into two components when there are credit related losses associated with the impaired debt security for which the Company asserts that it does not have the intent to sell, and it is more likely than not that it will not be required to sell before recovery of its cost basis. Under the OTTI guidance, the amount of the OTTI related to a credit loss is recognized in earnings, and the amount of the OTTI related to other, non-credit factors ( e.g. , interest rates, market conditions, etc.) is recorded as a component of other comprehensive income. In instances where no credit loss exists but the Company intends to sell the security or it is more likely than not that the Company will have to sell the debt security prior to the anticipated recovery, the decline in market value below amortized cost is recognized as an OTTI in earnings. In periods after the recognition of an OTTI on debt securities, the Company accounts for such securities as if they had been purchased on the measurement date of the OTTI at an amortized cost basis equal to the previous amortized cost basis less the OTTI recognized in earnings. For debt securities for which OTTI was recognized in earnings, the difference between the new amortized cost basis and the cash flows expected to be collected will be accreted or amortized into net investment income. The following table sets forth the amount of credit loss impairments recognized within the results of operations on fixed maturity securities held by the Company as of the dates indicated, for which a portion of the OTTI loss was recognized in AOCI, and the corresponding changes in such amounts. Years Ended December 31, 2016 2015 2014 Balance, beginning of year $ 551 $ 552 $ 446 Additions for credit loss impairments recognized in the current period on securities previously impaired 49 — — Additions for credit loss impairments recognized in the current period on securities not previously impaired — 94 — Reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security (170 ) (68 ) (132 ) Reductions for credit loss impairments previously recognized on securities which matured, paid down, prepaid or were sold during the period (113 ) (27 ) 238 Balance, end of year $ 317 $ 551 $ 552 The Company regularly monitors its investment portfolio to ensure investments that may be other-than-temporarily impaired are timely identified, properly valued, and charged against earnings in the proper period. The determination that a security has incurred an other-than-temporary decline in value requires the judgment of management. Assessment factors include, but are not limited to, the length of time and the extent to which the market value has been less than cost, the financial condition and rating of the issuer, whether any collateral is held, the intent and ability of the Company to retain the investment for a period of time sufficient to allow for recovery for equity securities and the intent to sell or whether it is more likely than not that the Company will be required to sell for fixed maturity securities. Inherently, there are risks and uncertainties involved in making these judgments. Changes in circumstances and critical assumptions such as a continued weak economy, a more pronounced economic downturn or unforeseen events which affect one or more companies, industry sectors, or countries could result in additional impairments in future periods for other-than-temporary declines in value. Any equity security whose price decline is deemed other-than-temporary is written down to its then current market value with the amount of the impairment reported as a realized loss in that period. The impairment of a fixed maturity security that the Company has the intent to sell or that it is more likely than not that the Company will be required to sell is deemed other-than-temporary and is written down to its market value at the balance sheet date with the amount of the impairment reported as a realized loss in that period. For all other-than-temporarily impaired fixed maturity securities that do not meet either of these two criteria, the Company is required to analyze its ability to recover the amortized cost of the security by calculating the net present value of projected future cash flows. For these other-than-temporarily impaired fixed maturity securities, the net amount recognized in earnings is equal to the difference between the amortized cost of the fixed maturity security and its net present value. The Company considers different factors to determine the amount of projected future cash flows and discounting methods for corporate debt and residential and commercial mortgage-backed securities. For corporate debt securities, the split between the credit and non-credit losses is driven principally by assumptions regarding the amount and timing of projected future cash flows. The net present value is calculated by discounting the Company’s best estimate of projected future cash flows at the effective interest rate implicit in the security at the date of acquisition. For residential and commercial mortgage-backed securities, cash flow estimates, including prepayment assumptions, are based on data from widely accepted third-party data sources or internal estimates. In addition to prepayment assumptions, cash flow estimates vary based on assumptions regarding the underlying collateral including default rates, recoveries and changes in value. The net present value is calculated by discounting the Company’s best estimate of projected future cash flows at the effective interest rate implicit in the fixed maturity security prior to impairment at the balance sheet date. The discounted cash flows become the new amortized cost basis of the fixed maturity security. In periods subsequent to the recognition of an OTTI, the Company generally accretes the discount (or amortizes the reduced premium) into net investment income, up to the non-discounted amount of projected future cash flows, resulting from the reduction in cost basis, based upon the amount and timing of the expected future cash flows over the estimated period of cash flows. The investment category and duration of the Company's gross unrealized losses on fixed maturity securities and equity securities at December 31, 2016 and 2015 were as follows: December 31, 2016 Less than 12 months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturity securities: U.S. Corporate $ 3,969 $ (17 ) $ — $ — $ 3,969 $ (17 ) December 31, 2015 Less than 12 months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturity securities: States, municipalities and political subdivisions $ 101 $ (1 ) $ — $ — $ 101 $ (1 ) Residential mortgage-backed — — 522 (9 ) 522 (9 ) U.S. corporate 693 (93 ) 395 (105 ) 1,088 (198 ) Foreign corporate 995 (7 ) — — 995 (7 ) Total fixed maturity securities $ 1,789 $ (101 ) $ 917 $ (114 ) $ 2,706 $ (215 ) Equity securities: Non-redeemable preferred stocks $ 2,561 $ (81 ) $ 385 $ (43 ) $ 2,946 $ (124 ) Total gross unrealized losses represent 1% and 6% of the aggregate fair value of the related securities at December 31, 2016 and 2015, respectively. All and 54% of these gross unrealized losses have been in a continuous loss position for less than twelve months at December 31, 2016 and 2015, respectively. The total gross unrealized losses are comprised of 5 and 15 individual securities at December 31, 2016 and 2015, respectively. In accordance with its policy described above, the Company concluded that for these securities other-than-temporary impairments of the gross unrealized losses were not warranted at December 31, 2016 and 2015. These conclusions were based on a detailed analysis of the underlying credit and expected cash flows of each security. As of December 31, 2016, the gross unrealized losses that have been in a continuous loss position for twelve months or more were concentrated in the Company’s corporate fixed maturity securities and in non-redeemable preferred stocks. The non-redeemable preferred stocks are perpetual preferred securities that have characteristics of both debt and equity securities. To evaluate these securities, the Company applies an impairment model similar to that used for the Company’s fixed maturity securities. As of December 31, 2016, the Company did not intend to sell these securities and it was not more likely than not that the Company would be required to sell them and no underlying cash flow issues were noted. Therefore, the Company did not recognize an OTTI on those perpetual preferred securities that had been in a continuous unrealized loss position for twelve months or more. As of December 31, 2016, the Company did not intend to sell the fixed maturity securities and it was not more likely than not that the Company would be required to sell the securities before the anticipated recovery of their amortized cost basis. The cost or amortized cost and fair value of available-for-sale fixed maturity securities in an unrealized loss position at December 31, 2016, by contractual maturity, is shown below. Cost or Amortized Cost Fair Value Due after one year through five years $ 243 $ 241 Due after ten years 3,743 3,728 Total $ 3,986 $ 3,969 As of December 31, 2016, the Company has no commercial mortgage loans outstanding. The Company has fixed maturity securities of $831 and $813 at December 31, 2016 and 2015, respectively, on deposit with governmental authorities as required by law.

Fair Value Disclosures

Fair Value Disclosures	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
FAIR VALUE DISCLOSURES	FAIR VALUE DISCLOSURES Fair Values, Inputs and Valuation Techniques for Financial Assets and Liabilities Disclosures The fair value measurements and disclosure guidance defines fair value and establishes a framework for measuring fair value. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In accordance with this guidance, the Company has categorized its recurring basis financial assets and liabilities into a three-level fair value hierarchy based on the priority of the inputs to the valuation technique. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the level in the fair value hierarchy within which the fair value measurement in its entirety falls has been determined based on the lowest level input that is significant to the fair value measurement in its entirety. The Company's assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and takes into account factors specific to the asset or liability. The levels of the fair value hierarchy are described below: • Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company can access. • Level 2 inputs utilize other than quoted prices included in Level 1 that are observable for the asset, either directly or indirectly, for substantially the full term of the asset. Level 2 inputs include quoted prices for similar assets in active markets, quoted prices for identical or similar assets in markets that are not active and inputs other than quoted prices that are observable in the marketplace for the asset. The observable inputs are used in valuation models to calculate the fair value for the asset. • Level 3 inputs are unobservable but are significant to the fair value measurement for the asset, and include situations where there is little, if any, market activity for the asset. These inputs reflect management's own assumptions about the assumptions a market participant would use in pricing the asset. The Company reviews fair value hierarchy classifications on a quarterly basis. Changes in the observability of valuation inputs may result in a reclassification of levels for certain securities within the fair value hierarchy. The following tables present the Company's fair value hierarchy for assets and liabilities measured at fair value on a recurring basis as of December 31, 2016 and 2015. The amounts presented below for Cash equivalents and Assets and Liabilities held in separate accounts differ from the amounts presented in the balance sheet because only certain investments, or certain assets and liabilities within these line items are measured at estimated fair value. The fair value amount and the majority of the associated levels presented for Assets and Liabilities held in separate accounts are received directly from third parties. December 31, 2016 Total Level 1 Level 2 Level 3 Financial Assets Fixed maturity securities: United States government and government agencies and authorities $ 831 $ — $ 831 $ — State, municipalities and political subdivisions 6,757 — 6,757 — Foreign governments 369 — 369 — Residential mortgage-backed 3,623 — 3,623 — U.S. Corporate 19,632 — 18,707 925 Foreign Corporate 4,436 — 4,436 — Equity securities: Non-redeemable preferred stocks 226 — 226 — Short-term investments 9,675 2,460 (b) 7,215 (c) — Cash equivalents 25,145 25,145 (b) — — Assets held in separate accounts 10,764 7,097 (a) 3,667 (c) — Total financial assets $ 81,458 $ 34,702 $ 45,831 $ 925 Financial Liabilities Liabilities related to separate accounts $ 10,764 $ 7,097 (a) $ 3,667 (c) $ — December 31, 2015 Total Level 1 Level 2 Level 3 Financial Assets Fixed maturity securities: United States government and government agencies and authorities $ 813 $ — $ 813 $ — State, municipalities and political subdivisions 25,674 — 25,674 — Foreign governments 369 — 369 — Commercial mortgage-backed 391 — 391 — Residential mortgage-backed 7,272 — 7,272 — U.S. Corporate 44,108 — 43,088 1,020 Foreign Corporate 7,121 — 7,121 — Equity securities: Non-redeemable preferred stocks 7,419 — 7,419 — Short-term investments 10,498 10,498 (b) — — Cash equivalents 702 702 (b) — — Assets held in separate accounts 11,259 7,097 (a) 4,162 (c) — Total financial assets $ 115,626 $ 18,297 $ 96,309 $ 1,020 Financial Liabilities Liabilities related to separate accounts $ 11,259 $ 7,097 (a) $ 4,162 (c) $ — a. Mainly includes mutual funds. b. Mainly includes money market funds. c. Mainly includes fixed maturity securities. There were no transfers between Level 1, 2 or 3 financial assets during 2016. There were no transfers between Level 1 and Level 2 financial assets during 2015. However, there were transfers between Level 2 and Level 3 financial assets in 2015, which are reflected in the "Transfers out" column below. Transfers between Level 2 and Level 3 most commonly occur from changes in the availability of observable market information and re-evaluation of the observability of pricing inputs. Any remaining unpriced securities are submitted to independent brokers who provide non-binding broker quotes or are priced by other qualified sources. The Level 3 financial assets carried at fair value approximated $1 million during the years ended December 31, 2016 and 2015 and had minimal activity. Three different valuation techniques can be used in determining fair value for financial assets and liabilities: the market, income or cost approaches. The three valuation techniques described in the fair value measurements and disclosures guidance are consistent with generally accepted valuation methodologies. The market approach valuation techniques use prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities. When possible, quoted prices (unadjusted) in active markets are used as of the period-end date (such as for mutual funds and money market funds). Otherwise, valuation techniques consistent with the market approach including matrix pricing and comparables are used. Matrix pricing is a mathematical technique employed principally to value debt securities without relying exclusively on quoted prices for those securities but rather by relying on the securities' relationship to other benchmark quoted securities. Market approach valuation techniques often use market multiples derived from a set of comparables. Multiples might lie in ranges with a different multiple for each comparable. The selection of where within the range the appropriate multiple falls requires judgment, considering both qualitative and quantitative factors specific to the measurement. Income approach valuation techniques convert future amounts, such as cash flows or earnings, to a single present amount, or a discounted amount. These techniques rely on current market expectations of future amounts as of the period-end date. Examples of income approach valuation techniques include present value techniques, option-pricing models, binomial or lattice models that incorporate present value techniques and the multi-period excess earnings method. Cost approach valuation techniques are based upon the amount that would be required to replace the service capacity of an asset at the period-end date, or the current replacement cost. That is, from the perspective of a market participant (seller), the price that would be received for the asset is determined based on the cost to a market participant (buyer) to acquire or construct a substitute asset of comparable utility, adjusted for obsolescence. While not all three approaches are applicable to all financial assets or liabilities, where appropriate, one or more valuation techniques may be used. For all the classes of financial assets and liabilities included in the above hierarchy, the market valuation technique is generally used. For the years ended December 31, 2016 and 2015, the application of the valuation technique applied to the Company's classes of financial assets and liabilities has been consistent. Level 1 Securities The Company's investments and liabilities classified as Level 1 as of December 31, 2016 and 2015, consisted of mutual funds and money market funds that are publicly listed and/or actively traded in an established market. Level 2 Securities The Company values Level 2 securities using various observable market inputs obtained from a pricing service. The pricing service prepares estimates of fair value measurements for the Company’s Level 2 securities using proprietary valuation models based on techniques such as matrix pricing which include observable market inputs. The fair value measurements and disclosures guidance defines observable market inputs as the assumptions market participants would use in pricing the asset or liability developed on market data obtained from sources independent of the Company. The extent of the use of each observable market input for a security depends on the type of security and the market conditions at the balance sheet date. Depending on the security, the priority of the use of observable market inputs may change as some observable market inputs may not be relevant or additional inputs may be necessary. The Company uses the following observable market inputs (“standard inputs”), listed in the approximate order of priority, in the pricing evaluation of Level 2 securities: benchmark yields, reported trades, broker/dealer quotes, issuer spreads, two-sided markets, benchmark securities, bids, offers and reference data including market research data. Further details for level 2 investment types follow: United States Government and government agencies and authorities: U.S. government and government agencies and authorities securities are priced by the Company's pricing service utilizing standard inputs. Included in this category are U.S. Treasury securities which are priced using vendor trading platform data in addition to the standard inputs. State, municipalities and political subdivisions: State, municipalities and political subdivisions securities are priced by the Company's pricing service utilizing material event notices and new issue data inputs in addition to the standard inputs. Foreign governments: Foreign government securities are priced by the Company's pricing service utilizing standard inputs. The pricing service also evaluates each security based on relevant market information including relevant credit information, perceived market movements and sector news. Commercial mortgage-backed and residential mortgage-backed: Commercial mortgage-backed and residential mortgage-backed securities are priced by the Company's pricing service utilizing monthly payment information and collateral performance information in addition to the standard inputs. Additionally, commercial mortgage-backed securities utilize new issue data while residential mortgage-backed securities utilize vendor trading platform data. Corporate: Corporate securities are priced by the Company's pricing service utilizing standard inputs. Non-investment grade securities within this category are priced by the Company's pricing service utilizing observations of equity and credit default swap curves related to the issuer in addition to the standard inputs. Non-redeemable preferred stocks: Non-redeemable preferred stocks are priced by the Company's pricing service utilizing observations of equity and credit default swap curves related to the issuer in addition to the standard inputs. Short-term investment and assets/liabilities held in separate accounts: To price the fixed maturity securities in these categories, the pricing service utilizes the standard inputs. Valuation models used by the pricing service can change period to period, depending on the appropriate observable inputs that are available at the balance sheet date to price a security. When market observable inputs are unavailable to the pricing service, the remaining unpriced securities are submitted to independent brokers who provide non-binding broker quotes or are priced by other qualified sources. If the Company cannot corroborate the non-binding broker quotes with Level 2 inputs, these securities are categorized as Level 3 securities. Level 3 Securities The Company's investments classified as Level 3 as of December 31, 2016 and 2015, consisted of fixed maturity securities. All of the Level 3 fixed maturity securities are priced internally using independent and non-binding broker quotes which cannot be corroborated with Level 2 inputs. The inputs factoring into the broker quotes include trades in the actual bond being priced, trades of comparable bonds, quality of the issuer, optionality, structure and liquidity. Significant changes in interest rates, issuer credit, liquidity, and overall market conditions would result in a significantly lower or higher broker quote. The prices received are reviewed for reasonableness by management and if necessary, management works with the broker to further understand how they developed their price. Management evaluates the following factors in order to determine whether the market for a financial asset is inactive. The factors include, but are not limited to: • There are few recent transactions, • Little information is released publicly, • The available prices vary significantly over time or among market participants, • The prices are stale (i.e., not current), and • The magnitude of the bid-ask spread. Illiquidity did not have a material impact in the fair value determination of the Company's financial assets. The Company generally obtains one price for each financial asset. The Company performs a monthly analysis to assess if the evaluated prices represent a reasonable estimate of their fair value. This process involves quantitative and qualitative analysis and is overseen by investment and accounting professionals. Examples of procedures performed include, but are not limited to, initial and on-going review of pricing service methodologies, review of the prices received from the pricing service, review of pricing statistics and trends, and comparison of prices for certain securities with two different appropriate price sources for reasonableness. Following this analysis, the Company generally uses the best estimate of fair value based upon all available inputs. On infrequent occasions, a non-pricing service source may be more familiar with the market activity for a particular security than the pricing service. In these cases the price used is taken from the non-pricing service source. The pricing service provides information to indicate which securities were priced using market observable inputs so that the Company can properly categorize our financial assets in the fair value hierarchy. Fair Value of Financial Instruments Disclosures The financial instruments guidance requires disclosure of fair value information about financial instruments, for which it is practicable to estimate such fair value. Therefore, it requires fair value disclosure for financial instruments that are not recognized or are not carried at fair value in the balance sheet. However, this guidance excludes certain financial instruments, such as those related to insurance contracts. For the financial instruments included within the following financial assets and financial liabilities, the carrying value in the balance sheet equals or approximates fair value. Please refer to the Fair Value Inputs and Valuation Techniques for Financial Assets and Liabilities Disclosures section above for more information on the financial instruments included within the following financial assets and financial liabilities and the methods and assumptions used to estimate fair value: • Cash and cash equivalents • Fixed maturity securities • Equity securities • Short-term investments • Assets held in separate accounts • Liabilities related to separate accounts In estimating the fair value of the financial instruments that are not recognized or are not carried at fair value in the balance sheet, the Company used the following methods and assumptions: Commercial mortgage loans: the fair values of mortgage loans are estimated using discounted cash flow models. The model inputs include mortgage amortization schedules and loan provisions, an internally developed credit spread based on the credit risk associated with the borrower and the U.S. Treasury spot curve. Mortgage loans with similar characteristics are aggregated for purposes of the calculations. Policy reserves under investment products: the fair values for the Company's policy reserves under investment products are determined using discounted cash flow analysis. Key inputs to the valuation include projections of policy cash flows, reserve run-off, market yields and risk margins. Funds held under reinsurance: the carrying value reported approximates fair value due to the short maturity of the instruments. The following tables disclose the carrying value, fair value amount and hierarchy level of the financial instruments that are not recognized or are not carried at fair value in the balance sheet: December 31, 2016 Fair Value Carrying Value Total Level 1 Level 2 Level 3 Financial Liabilities Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1) $ 5,469 $ 6,268 $ — $ — $ 6,268 Funds withheld under reinsurance 176 176 176 — — Total financial liabilities $ 5,645 $ 6,444 $ 176 $ — $ 6,268 December 31, 2015 Fair Value Carrying Value Total Level 1 Level 2 Level 3 Financial Assets Commercial mortgage loans on real estate $ 15,311 $ 16,217 $ — $ — $ 16,217 Other 244 244 244 — — Total financial assets $ 15,555 $ 16,461 $ 244 $ — $ 16,217 Financial Liabilities Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1) $ 4,899 $ 5,389 $ — $ — $ 5,389 Funds withheld under reinsurance 190 190 190 — — Total financial liabilities $ 5,089 $ 5,579 $ 190 $ — $ 5,389 (1) Only the fair value of the Company's policy reserves for investment-type contracts (those without significant mortality or morbidity risk) are reflected in the table above.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company is subject to U.S. tax and files a U.S. consolidated federal income tax return with its Parent. All of the Company’s income comes from domestic sources. Information about the Company’s current and deferred federal tax expense (benefit) follows: Years Ended December 31, 2016 2015 2014 Current expense $ 15,125 $ 1,744 $ 378 Deferred (benefit) expense (1,683 ) (342 ) 1,474 Total income tax expense $ 13,442 $ 1,402 $ 1,852 A reconciliation of the federal income tax rate to the Company's effective income tax rate follows: December 31, 2016 2015 2014 Federal income tax rate: 35.0 % 35.0 % 35.0 % Reconciling items: Tax exempt interest (0.6 ) (9.4 ) (8.0 ) Dividend received deduction (0.1 ) (1.7 ) (1.4 ) Goodwill 0.3 — — Capital contribution from affiliated entity impacting taxable income 3.7 — — Non deductible health insurer fee 0.1 1.0 0.7 Other 0.1 0.2 0.1 Effective income tax rate: 38.5 % 25.1 % 26.4 % The 2016 decrease in the deduction for tax-exempt interest and dividends received is primarily due to the significant increase in pre-tax income related to the AEB sale. The Company's unrecognized tax benefits as of and for each years ended December 31, 2016, 2015 and 2014 were less than $93 . The Company does not anticipate any significant increase in the unrecognized tax benefit within the next 12 months. The Company files federal income tax returns in the U.S. The Company has substantially concluded all U.S. federal income tax matters for years through 2014. The tax effects of temporary differences that result in significant deferred tax assets and liabilities are as follows: December 31, 2016 2015 Deferred tax assets Deferred gain on disposal of business $ 1,850 $ 755 Investments, net 434 1,374 Deferred acquisition costs (1) 1,270 1,143 Other 411 90 Total deferred tax asset 3,965 3,362 Deferred tax liabilities Policyholder and separate account reserves — (1,157 ) Net unrealized appreciation on securities (1,318 ) (3,200 ) Other — (15 ) Total deferred tax liability (1,318 ) (4,372 ) Net deferred income tax asset (liability) $ 2,647 $ (1,010 ) (1) For life policies, tax law requires that a percentage of premiums related to life insurance contracts be capitalized as tax DAC and amortized over a period of years. Therefore, the tax DAC balance is not immediately affected by the significant decrease in the GAAP DAC balance as of December 31, 2016. The calculation of the valuation allowance is made at the consolidated return group level. No cumulative valuation allowance has been recorded because it is management’s assessment that it is more likely than not that deferred tax assets of $3,965 will be realized. The Company’s ability to realize deferred tax assets depends on its ability to generate sufficient taxable income of the same character within the carryback or carryforward periods. In assessing future taxable income, the Company considered all sources of taxable income available to realize its deferred tax asset, including the future reversal of existing temporary differences, future taxable income exclusive of reversing temporary differences and carryforwards, taxable income in carryback years and tax-planning strategies. If changes occur in the assumptions underlying the Company’s tax-planning strategies or in the scheduling of the reversal of the Company’s deferred tax liabilities, the valuation allowance may need to be adjusted in the future. At December 31, 2016, the Company had no net operating loss, capital loss or tax credit carryforwards for U.S. federal income tax purposes.

Stockholder's Equity

Stockholder's Equity	12 Months Ended
	Dec. 31, 2016
Stockholders' Equity Note [Abstract]
STOCKHOLDER'S EQUITY	STOCKHOLDER'S EQUITY The Board of Directors of the Company has authorized 100,000 shares of common stock with a par value of $20 per share. All the shares are issued and outstanding as of December 31, 2016 and 2015 and are owned by the Parent (see Note 1). The Company paid dividends of $3,753 , $8,075 , and $3,890 during the years ended December 31, 2016, 2015 and 2014, respectively. The Company received a capital contribution from an affiliated entity of $3,666 related to the sale of Assurant Employee Benefits during the year ended December 31, 2016. The maximum amount of dividends which can be paid by State of New York insurance companies to shareholders without prior approval of the Insurance Commissioner is subject to restrictions relating to statutory surplus (see as described in Note 7).

Statutory Information

Statutory Information	12 Months Ended
	Dec. 31, 2016
Insurance [Abstract]
STATUTORY INFORMATION	STATUTORY INFORMATION The Company prepares an Annual Statement on the basis of statutory accounting principles (“SAP”) prescribed or permitted by the New York State Department of Commerce. Prescribed SAP includes the Accounting Practices and Procedures Manual of the National Association of Insurance Commissioners (“NAIC”) as well as state laws, regulations and administrative rules. The principal differences between SAP and GAAP are: 1) policy acquisition costs are expensed as incurred under SAP, but are deferred and amortized under GAAP; 2) the value of business acquired is not capitalized under SAP but is under GAAP; 3) amounts collected from holders of universal life-type and annuity products are recognized as premiums when collected under SAP, but are initially recorded as contract deposits under GAAP, with cost of insurance recognized as revenue when assessed and other contract charges recognized over the periods for which services are provided; 4) the classification and carrying amounts of investments in certain securities are different under SAP than under GAAP; 5) the criteria for providing asset valuation allowances, and the methodologies used to determine the amounts thereof, are different under SAP than under GAAP; 6) the timing of establishing certain reserves, and the methodologies used to determine the amounts thereof, are different under SAP than under GAAP; 7) certain assets are not admitted for purposes of determining surplus under SAP; 8) methodologies used to determine the amounts of deferred taxes and goodwill are different under SAP than under GAAP; 9) the criteria for obtaining reinsurance accounting treatment, as well as presentation of reinsurance, is different under SAP than under GAAP; and 10) deferred gains on the sale of reinsurance are recognized as a surplus under SAP and as a liability under GAAP. Reconciliations of net income and stockholder’s equity on the basis of statutory accounting to the related amounts presented in the accompanying statements were as follows: Net Income Stockholder's Equity 2016 2015 2014 2016 2015 Based on statutory accounting principles $ 22,024 $ 3,302 $ 5,590 $ 67,446 $ 39,534 Deferred acquisition costs, goodwill, taxes, and asset valuation reserve (319 ) 117 (97 ) 198 1,188 Deferred and uncollected premiums 76,449 (40 ) (40 ) — (40 ) Policy and claim reserves (71,007 ) (108 ) (850 ) (449 ) 4,787 Investment valuation difference 108 314 (62 ) 3,771 9,040 Commissions and fees (20,145 ) — 1 — — Deferred taxes 1,682 343 (1,474 ) 760 (4,210 ) Pension — — 2,032 (252 ) (252 ) Interest maintenance reserve, deferral and amortization (691 ) 137 66 72 763 Non-admitted assets and other — — — 1,274 956 Deferred gain on disposal of businesses and gain (loss) on AEB Sale 13,406 113 4 (5,287 ) (2,158 ) Based on generally accepted accounting principles $ 21,507 $ 4,178 $ 5,170 $ 67,533 $ 49,608 Dividend distributions to the Parent are restricted as to the amount by state regulatory requirements. The Company declared and paid ordinary cash dividends of $3,753 during the year ended December 31, 2016. No extraordinary dividends were declared and paid in 2016. The Company declared and paid ordinary cash dividends of $4,075 and extraordinary cash dividends of $4,000 during the year ended December 31, 2015. The Company declared and paid cash dividends of $3,890 during the year ended December 31, 2014. No extraordinary dividends were declared and paid in 2014. A dividend is considered extraordinary when combined with all other dividends and distributions made within the preceding 12 months exceeds the lesser of 10% of the insurer’s surplus as regards to policyholders on December 31 of the preceding year, or the net gain from operations, or exceeds 30 percent of its surplus to policyholders. Dividends may only be paid out of earned surplus. The Company has the ability, under state regulatory requirements, to dividend up to $19,634 to the Parent in 2017 without permission from New York regulators. No assurance can be given that there will not be further regulatory actions restricting the ability of the Company to pay dividends. State regulators require insurance companies to meet minimum capitalization standards designed to ensure that they can fulfill obligations to policyholders. Minimum capital requirements are expressed as a ratio of a company’s total adjusted capital (“TAC”) to its RBC (the “RBC Ratio”). TAC is equal to statutory surplus adjusted to exclude certain statutory liabilities. RBC is calculated by applying specified factors to various asset, premium, expense, liability, and reserve items. Generally, if a company's RBC Ratio is below 100% (the "Authorized Control Level"), the insurance commissioner of the company's state of domicile is authorized to take control of the company, to protect the interests of policyholders. If the RBC Ratio is greater than 100% , but less than 200% (the “Company Action Level”), the company must submit a RBC plan to the commissioner of the state of domicile. Corrective actions may also be required if the RBC Ratio is greater than the Company Action Level but the company fails certain trend tests. As of December 31, 2016, the TAC of the Company exceeded the Company Action Level and no trend tests that would require regulatory action were violated. As of December 31, 2016, the TAC of the Company subject to RBC requirements was $67,644 , and the corresponding Authorized Control Level was $1,920 . RESERVES Short Duration Contracts The Company’s short duration contracts are mainly comprised of disposed and runoff business. The principal products and services included in these categories are described in the summary of significant accounting policies. See Note 2 for further information. Disposed and Runoff Short Duration Insurance Lines Disposed business includes certain medical policies no long offered and AEB policies disposed of via reinsurance. Reserves for previously disposed business are included in the Company’s reserves in accordance with the insurance guidelines. The Company maintains an offsetting reinsurance recoverable related to the AEB reserves. See Note 9 for further information. Long Duration Contracts The Company’s long duration contracts are primarily comprised of life insurance policies (no longer offered), and Sun Life, FFG and LTC disposed businesses. The principal products and services included in these categories are described in the summary of significant accounting policies. See Note 2 for further information. Disposed and Runoff Long Duration Insurance Lines Reserves for previously disposed Sun Life, FFG and LTC are included in the Company’s reserves in accordance with the insurance guidance. The Company maintains an offsetting reinsurance recoverable related to these reserves. See Note 10 for further information. Reserve Roll Forward The following table provides a roll forward of the Company’s beginning and ending claims and benefits payable balances. Claims and benefits payable is the liability for unpaid loss and loss adjustment expenses and is comprised of case and IBNR reserves. Since unpaid loss and loss adjustment expenses are estimates, the Company’s actual losses incurred may be more or less than the Company’s previously developed estimates, which is referred to as either unfavorable or favorable development, respectively. Years Ended December 31, 2016 2015 2014 Claims and benefits payable, at beginning of year $ 107,075 $ 108,426 $ 110,544 Less: Reinsurance ceded and other (42,446 ) (38,148 ) (31,787 ) Net claims and benefits payable, at beginning of year 64,629 70,278 78,757 Incurred losses and loss adjustment expenses related to: Current Year 5,572 12,327 14,375 Prior year's interest 494 3,133 3,412 Prior year(s) (2,870 ) 583 (1,681 ) Total incurred losses and loss adjustment expenses 3,196 16,043 16,106 Paid losses and loss adjustment expenses related to: Current year 5,486 7,574 8,134 Prior year(s) 62,089 14,118 16,451 Total paid losses and loss adjustment expenses 67,575 21,692 24,585 Net claims and benefits payable, at end of year 250 64,629 70,278 Plus: Reinsurance ceded and other 96,404 42,446 38,148 Claims and benefits payable, at end of year $ 96,654 $ 107,075 $ 108,426 The Company experienced net favorable development in all 2016 and 2014 and net unfavorable development in 2015. The discontinued Assurant Health and AEB businesses had a substantial contribution to the overall favorable development. Combined, the favorable development for Assurant Health and AEB was $2,697 and $2,097 in 2016 and 2014, respectively. The unfavorable development for Assurant Health and AEB was $340 in 2015. For Assurant Health the favorable development in 2016 and 2014 was attributed to lower medical provider utilization and lower medical inflation than assumed in the Company’s prior-year pricing and reserving processes. For AEB, the favorable development in 2016 and 2014 was attributed to lower mortality rates and higher claim recovery rates than assumed in the Company’s prior year reserving processes.

Reinsurance

Reinsurance	12 Months Ended
	Dec. 31, 2016
Reinsurance Disclosures [Abstract]
REINSURANCE	REINSURANCE In the ordinary course of business, the Company is involved in both the assumption and cession of reinsurance with non-affiliated companies. The following table provides details of the reinsurance recoverables balance as of December 31: 2016 2015 Ceded future policyholder benefits and expense $ 289,303 $ 213,792 Ceded unearned premium 3,158 3,743 Ceded claims and benefits payable 95,936 41,266 Ceded paid losses 476 1,480 Total $ 388,873 $ 260,281 A key credit quality indicator for reinsurance is the A.M. Best financial strength ratings of the reinsurer. The A.M. Best ratings are an independent opinion of a reinsurer’s ability to meet ongoing obligations to policyholders. The A.M. Best ratings for new reinsurance agreements where there is material credit exposure are reviewed at the time of execution. The A.M. Best ratings for existing reinsurance agreements are reviewed on a periodic basis, at least annually. The following table provides the reinsurance recoverable as of December 31, 2016 grouped by A.M. Best rating: A.M. Best ratings of reinsurer Ceded future policyholder benefits and expense Ceded unearned premiums Ceded claims and benefits payable Ceded paid losses Total A++ or A+ $ 283,676 $ 3,158 $ 95,740 $ 575 $ 383,149 A or A– 5,627 — — — 5,627 Not rated — — 196 (85 ) 111 Total 289,303 3,158 95,936 490 388,887 Less: Allowance — — — (14 ) (14 ) Net Reinsurance recoverable $ 289,303 $ 3,158 $ 95,936 $ 476 $ 388,873 A.M. Best ratings for Sun Life, The Hartford and John Hancock, the reinsurers with the largest reinsurance recoverable balances, are A+, A- and A+, respectively as of December 31, 2016. As of December 31, 2016, A.M. Best has a stable outlook on the financial strength ratings of John Hancock, The Hartford and Sun Life. The total amount of recoverable for these three reinsurers is $387,504 as of December 31, 2016. Most of the assets backing reserves relating to reinsurance recoverables from these 3 counterparties are held in trust. An allowance for doubtful accounts related to reinsurance recoverables is recorded on the basis of periodic evaluations of balances due from reinsurers (net of collateral), reinsurer solvency, management's experience and current economic conditions. There were no other additions or write-downs charged against the allowance during 2016. The effect of reinsurance on premiums earned and benefits incurred was as follows: Years Ended December 31, 2016 2015 2014 Long Duration Short Duration Total Long Duration Short Duration Total Long Duration Short Duration Total Direct earned premiums $ 9,350 $ 15,426 $ 24,776 $ 9,070 $ 17,273 $ 26,343 $ 8,254 $ 18,990 $ 27,244 Premiums assumed 10 2,556 2,566 — 5,251 5,251 295 5,458 5,753 Premiums ceded (9,350 ) (13,473 ) (22,823 ) (9,070 ) (855 ) (9,925 ) (8,254 ) (1,041 ) (9,295 ) Net earned premiums $ 10 $ 4,509 $ 4,519 $ — $ 21,669 $ 21,669 $ 295 $ 23,407 $ 23,702 Direct policyholder benefits $ 92,112 $ 9,030 $ 101,142 $ 20,437 $ 10,967 $ 31,404 $ 80,833 $ 12,604 $ 93,437 Policyholder benefits assumed 217 1,823 2,040 21 6,077 6,098 258 3,911 4,169 Policyholder benefits ceded (92,320 ) (7,825 ) (100,145 ) (20,437 ) (738 ) (21,175 ) (80,833 ) (832 ) (81,665 ) Net policyholder benefits $ 9 $ 3,028 $ 3,037 $ 21 $ 16,306 $ 16,327 $ 258 $ 15,683 $ 15,941 The Company utilizes ceded reinsurance for loss protection and capital management, business dispositions, client risk and profit sharing. Business Divestitures The Company has used reinsurance to exit certain businesses, such as the disposals of AEB, FFG and LTC. Reinsurance was used in these cases to facilitate the transactions because the businesses shared legal entities with operating segments that the Company retained. Assets supporting liabilities ceded relating to these businesses are held mainly in trusts and the separate accounts relating to FFG are still reflected in the Company’s balance sheet. If the reinsurers became insolvent, the Company would be exposed to the risk that the assets in the trusts and/or the separate accounts would be insufficient to support the liabilities that would revert back to us. The reinsurance recoverable from Sun Life was $54,376 as of December 31, 2016. The reinsurance recoverable from The Hartford was $5,627 and $5,050 as of December 31, 2016 and 2015, respectively. The reinsurance recoverable from John Hancock was $327,501 and $248,591 as of December 31, 2016 and 2015, respectively. The reinsurance agreement associated with the FFG sale also stipulates that The Hartford contribute funds to increase the value of the separate account assets relating to Modified Guaranteed Annuity business sold if such value declines below the value of the associated liabilities. If The Hartford fails to fulfill these obligations, the Company will be obligated to make these payments. In addition, the Company would be responsible for administering this business in the event of reinsurer insolvency. The Company does not currently have the administrative systems and capabilities to process this business. Accordingly, the Company would need to obtain those capabilities in the event of an insolvency of 1 or more of the reinsurers of these businesses. The Company might be forced to obtain such capabilities on unfavorable terms with a resulting material adverse effect on our results of operations and financial condition. As of December 31, 2016, the Company was not aware of any regulatory actions taken with respect to the solvency of the insurance subsidiaries of Sun Life, The Hartford or John Hancock that reinsure the AEB, FFG and LTC businesses and the Company has not been obligated to fulfill any of such reinsurers’ obligations. Sun Life, John Hancock and The Hartford have paid their obligations when due and there have been no disputes.

Reserves

Reserves	12 Months Ended
	Dec. 31, 2016
Insurance Loss Reserves [Abstract]
RESERVES	STATUTORY INFORMATION The Company prepares an Annual Statement on the basis of statutory accounting principles (“SAP”) prescribed or permitted by the New York State Department of Commerce. Prescribed SAP includes the Accounting Practices and Procedures Manual of the National Association of Insurance Commissioners (“NAIC”) as well as state laws, regulations and administrative rules. The principal differences between SAP and GAAP are: 1) policy acquisition costs are expensed as incurred under SAP, but are deferred and amortized under GAAP; 2) the value of business acquired is not capitalized under SAP but is under GAAP; 3) amounts collected from holders of universal life-type and annuity products are recognized as premiums when collected under SAP, but are initially recorded as contract deposits under GAAP, with cost of insurance recognized as revenue when assessed and other contract charges recognized over the periods for which services are provided; 4) the classification and carrying amounts of investments in certain securities are different under SAP than under GAAP; 5) the criteria for providing asset valuation allowances, and the methodologies used to determine the amounts thereof, are different under SAP than under GAAP; 6) the timing of establishing certain reserves, and the methodologies used to determine the amounts thereof, are different under SAP than under GAAP; 7) certain assets are not admitted for purposes of determining surplus under SAP; 8) methodologies used to determine the amounts of deferred taxes and goodwill are different under SAP than under GAAP; 9) the criteria for obtaining reinsurance accounting treatment, as well as presentation of reinsurance, is different under SAP than under GAAP; and 10) deferred gains on the sale of reinsurance are recognized as a surplus under SAP and as a liability under GAAP. Reconciliations of net income and stockholder’s equity on the basis of statutory accounting to the related amounts presented in the accompanying statements were as follows: Net Income Stockholder's Equity 2016 2015 2014 2016 2015 Based on statutory accounting principles $ 22,024 $ 3,302 $ 5,590 $ 67,446 $ 39,534 Deferred acquisition costs, goodwill, taxes, and asset valuation reserve (319 ) 117 (97 ) 198 1,188 Deferred and uncollected premiums 76,449 (40 ) (40 ) — (40 ) Policy and claim reserves (71,007 ) (108 ) (850 ) (449 ) 4,787 Investment valuation difference 108 314 (62 ) 3,771 9,040 Commissions and fees (20,145 ) — 1 — — Deferred taxes 1,682 343 (1,474 ) 760 (4,210 ) Pension — — 2,032 (252 ) (252 ) Interest maintenance reserve, deferral and amortization (691 ) 137 66 72 763 Non-admitted assets and other — — — 1,274 956 Deferred gain on disposal of businesses and gain (loss) on AEB Sale 13,406 113 4 (5,287 ) (2,158 ) Based on generally accepted accounting principles $ 21,507 $ 4,178 $ 5,170 $ 67,533 $ 49,608 Dividend distributions to the Parent are restricted as to the amount by state regulatory requirements. The Company declared and paid ordinary cash dividends of $3,753 during the year ended December 31, 2016. No extraordinary dividends were declared and paid in 2016. The Company declared and paid ordinary cash dividends of $4,075 and extraordinary cash dividends of $4,000 during the year ended December 31, 2015. The Company declared and paid cash dividends of $3,890 during the year ended December 31, 2014. No extraordinary dividends were declared and paid in 2014. A dividend is considered extraordinary when combined with all other dividends and distributions made within the preceding 12 months exceeds the lesser of 10% of the insurer’s surplus as regards to policyholders on December 31 of the preceding year, or the net gain from operations, or exceeds 30 percent of its surplus to policyholders. Dividends may only be paid out of earned surplus. The Company has the ability, under state regulatory requirements, to dividend up to $19,634 to the Parent in 2017 without permission from New York regulators. No assurance can be given that there will not be further regulatory actions restricting the ability of the Company to pay dividends. State regulators require insurance companies to meet minimum capitalization standards designed to ensure that they can fulfill obligations to policyholders. Minimum capital requirements are expressed as a ratio of a company’s total adjusted capital (“TAC”) to its RBC (the “RBC Ratio”). TAC is equal to statutory surplus adjusted to exclude certain statutory liabilities. RBC is calculated by applying specified factors to various asset, premium, expense, liability, and reserve items. Generally, if a company's RBC Ratio is below 100% (the "Authorized Control Level"), the insurance commissioner of the company's state of domicile is authorized to take control of the company, to protect the interests of policyholders. If the RBC Ratio is greater than 100% , but less than 200% (the “Company Action Level”), the company must submit a RBC plan to the commissioner of the state of domicile. Corrective actions may also be required if the RBC Ratio is greater than the Company Action Level but the company fails certain trend tests. As of December 31, 2016, the TAC of the Company exceeded the Company Action Level and no trend tests that would require regulatory action were violated. As of December 31, 2016, the TAC of the Company subject to RBC requirements was $67,644 , and the corresponding Authorized Control Level was $1,920 . RESERVES Short Duration Contracts The Company’s short duration contracts are mainly comprised of disposed and runoff business. The principal products and services included in these categories are described in the summary of significant accounting policies. See Note 2 for further information. Disposed and Runoff Short Duration Insurance Lines Disposed business includes certain medical policies no long offered and AEB policies disposed of via reinsurance. Reserves for previously disposed business are included in the Company’s reserves in accordance with the insurance guidelines. The Company maintains an offsetting reinsurance recoverable related to the AEB reserves. See Note 9 for further information. Long Duration Contracts The Company’s long duration contracts are primarily comprised of life insurance policies (no longer offered), and Sun Life, FFG and LTC disposed businesses. The principal products and services included in these categories are described in the summary of significant accounting policies. See Note 2 for further information. Disposed and Runoff Long Duration Insurance Lines Reserves for previously disposed Sun Life, FFG and LTC are included in the Company’s reserves in accordance with the insurance guidance. The Company maintains an offsetting reinsurance recoverable related to these reserves. See Note 10 for further information. Reserve Roll Forward The following table provides a roll forward of the Company’s beginning and ending claims and benefits payable balances. Claims and benefits payable is the liability for unpaid loss and loss adjustment expenses and is comprised of case and IBNR reserves. Since unpaid loss and loss adjustment expenses are estimates, the Company’s actual losses incurred may be more or less than the Company’s previously developed estimates, which is referred to as either unfavorable or favorable development, respectively. Years Ended December 31, 2016 2015 2014 Claims and benefits payable, at beginning of year $ 107,075 $ 108,426 $ 110,544 Less: Reinsurance ceded and other (42,446 ) (38,148 ) (31,787 ) Net claims and benefits payable, at beginning of year 64,629 70,278 78,757 Incurred losses and loss adjustment expenses related to: Current Year 5,572 12,327 14,375 Prior year's interest 494 3,133 3,412 Prior year(s) (2,870 ) 583 (1,681 ) Total incurred losses and loss adjustment expenses 3,196 16,043 16,106 Paid losses and loss adjustment expenses related to: Current year 5,486 7,574 8,134 Prior year(s) 62,089 14,118 16,451 Total paid losses and loss adjustment expenses 67,575 21,692 24,585 Net claims and benefits payable, at end of year 250 64,629 70,278 Plus: Reinsurance ceded and other 96,404 42,446 38,148 Claims and benefits payable, at end of year $ 96,654 $ 107,075 $ 108,426 The Company experienced net favorable development in all 2016 and 2014 and net unfavorable development in 2015. The discontinued Assurant Health and AEB businesses had a substantial contribution to the overall favorable development. Combined, the favorable development for Assurant Health and AEB was $2,697 and $2,097 in 2016 and 2014, respectively. The unfavorable development for Assurant Health and AEB was $340 in 2015. For Assurant Health the favorable development in 2016 and 2014 was attributed to lower medical provider utilization and lower medical inflation than assumed in the Company’s prior-year pricing and reserving processes. For AEB, the favorable development in 2016 and 2014 was attributed to lower mortality rates and higher claim recovery rates than assumed in the Company’s prior year reserving processes.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income	12 Months Ended
	Dec. 31, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME	ACCUMULATED OTHER COMPREHENSIVE INCOME Certain amounts included in the statement of comprehensive income are net of reclassification adjustments. The following tables summarize those reclassification adjustments (net of taxes): Year Ended December 31, 2016 Unrealized gains on securities OTTI Accumulated other comprehensive income Balance at December 31, 2015 $ 5,817 $ 234 $ 6,051 Other comprehensive loss before reclassifications (342 ) (79 ) (421 ) Amounts reclassified from accumulated other comprehensive (loss) income (3,110 ) 36 (3,074 ) Net current-period other comprehensive loss (3,452 ) (43 ) (3,495 ) Balance at December 31, 2016 $ 2,365 $ 191 $ 2,556 Year Ended December 31, 2015 Unrealized gains on securities OTTI Accumulated other comprehensive income Balance at December 31, 2014 $ 7,948 $ 313 $ 8,261 Other comprehensive loss before reclassifications (1,876 ) (142 ) (2,018 ) Amounts reclassified from accumulated other comprehensive (loss) income (255 ) 63 (192 ) Net current-period other comprehensive income (2,131 ) (79 ) (2,210 ) Balance at December 31, 2015 $ 5,817 $ 234 $ 6,051 Year Ended December 31, 2014 Unrealized gains on securities OTTI Accumulated other comprehensive income Balance at December 31, 2013 $ 5,950 $ 263 $ 6,213 Other comprehensive income before reclassifications 2,194 50 2,244 Amounts reclassified from accumulated other comprehensive loss (196 ) — (196 ) Net current-period other comprehensive income 1,998 50 2,048 Balance at December 31, 2014 $ 7,948 $ 313 $ 8,261 The following tables summarize the reclassifications out of accumulated other comprehensive income: Details about accumulated other comprehensive income components Amount reclassified from accumulated other comprehensive income Affected line item in the statement where net income is presented Years Ended December 31, 2016 2015 2014 Unrealized gains on securities $ (4,785 ) $ (392 ) $ (301 ) Net realized gains on investments, excluding other-than-temporary impairment losses 1,675 137 105 Provision for income taxes $ (3,110 ) $ (255 ) $ (196 ) Net of tax OTTI $ 55 $ 97 $ — Portion of net gain recognized in other comprehensive income, before taxes (19 ) (34 ) — Provision for income taxes $ 36 $ 63 $ — Net of Tax Total reclassifications for the period $ (3,074 ) $ (192 ) $ (196 ) Net of tax

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS The Company receives various services from the Parent and its affiliates. These services include assistance in benefit plan administration, corporate insurance, accounting, tax, auditing, investment, information technology, actuarial, property management and other administrative functions. The tax payments were $15,846 , $28 and $1,280 for the years ended December 31, 2016, 2015 and 2014, respectively. The increase in 2016 tax payments relates to the gains resulting from the AEB sale. The net amounts paid for non-tax related services and obligations to the Parent and its affiliates for the years ended December 31, 2016, 2015 and 2014 were $939 , $4,798 and $5,217 , respectively. Administrative expenses allocated for the Company may be greater or less than the expenses that would be incurred if the Company were operating as a separate company.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES The Company is involved in litigation in the ordinary course of business, both as a defendant and as a plaintiff. The Company may from time to time be subject to a variety of legal and regulatory actions relating to the Company's current and past business operations. Although the Company cannot predict the outcome of any pending or future litigation, examination or investigation, it is possible that the outcome of such matters could have a material adverse effect on the Company's results of operations or cash flows for an individual reporting period. However, based on currently available information, management does not believe that any pending matter is likely to have a material adverse effect, individually or in the aggregate, on the Company's financial condition.

Schedule I-Summary of Investmen

Schedule I-Summary of Investments Other-Than-Investments in Related Parties	12 Months Ended
	Dec. 31, 2016
Summary of Investments, Other than Investments in Related Parties [Abstract]
Schedule I-Summary of Investments Other-Than-Investments in Related Parties	Schedule I — Summary of Investments Other-Than-Investments in Related Parties Cost or Amortized Cost Fair Value Amount at which shown in balance sheet (in thousands) Fixed maturity securities: United States Government and government agencies and authorities $ 685 $ 831 $ 831 States, municipalities and political subdivisions 6,347 6,757 6,757 Foreign governments 255 369 369 Residential mortgage-backed 3,129 3,623 3,623 U.S. corporate 17,734 19,632 19,632 Foreign corporate 3,819 4,436 4,436 Total fixed maturity securities 31,969 35,648 35,648 Equity securities: Non-redeemable preferred stocks 139 226 226 Short-term investments 9,675 9,675 9,675 Total investments $ 41,783 $ 45,549 $ 45,549

Schedule III-Supplementary Insu

Schedule III-Supplementary Insurance Information	12 Months Ended
	Dec. 31, 2016
Supplementary Insurance Information [Abstract]
Schedule III-Supplementary Insurance Information	Schedule III — Supplementary Insurance Information Future policy benefits and expenses Unearned premiums Claims and benefits payable Premium revenue Net investment income Benefits claims, losses and settlement expenses Other operating expenses* (in thousands) 2016 $ 289,303 $ 3,159 $ 96,654 $ 4,519 $ 2,437 $ 3,037 $ 1,155 2015 $ 216,602 $ 4,004 $ 107,075 $ 21,669 $ 5,965 $ 16,327 $ 6,689 2014 $ 210,978 $ 4,281 $ 108,426 $ 23,702 $ 6,834 $ 15,941 $ 7,755 * Includes underwriting, general and administrative expenses and goodwill impairment.

Schedule IV-Reinsurance

Schedule IV-Reinsurance	12 Months Ended
	Dec. 31, 2016
Supplemental Schedule of Reinsurance Premiums for Insurance Companies [Abstract]
Schedule IV-Reinsurance	Schedule IV — Reinsurance Direct amount Ceded to other companies Assumed from other companies Net amount Percentage of amount assumed to net Life insurance in force $ 791,862 $ 753,707 $ — $ 38,155 — % Premiums: Life insurance $ 3,976 $ 3,213 $ — $ 763 — % Accident and health insurance 20,800 19,610 2,566 3,756 68.3 % Total earned premiums $ 24,776 $ 22,823 $ 2,566 $ 4,519 56.9 % Benefits: Life insurance $ 3,221 $ 2,846 $ 720 $ 1,095 65.8 % Accident and health insurance 97,921 97,299 1,320 1,942 68.0 % Total policyholder benefits $ 101,142 $ 100,145 $ 2,040 $ 3,037 67.2 % Union Security Life Insurance Company of New York for the year ended December 31, 2015 Schedule IV — Reinsurance Direct amount Ceded to other companies Assumed from other companies Net amount Percentage of amount assumed to net Life insurance in force $ 947,211 $ 82,721 $ — $ 864,490 — % Premiums: Life insurance $ 4,090 $ 764 $ — $ 3,326 — % Accident and health insurance 22,253 9,161 5,251 18,343 28.6 % Total earned premiums $ 26,343 $ 9,925 $ 5,251 $ 21,669 24.2 % Benefits: Life insurance $ 3,109 $ 1,782 $ — $ 1,327 — % Accident and health insurance 28,295 19,393 6,098 15,000 40.7 % Total policyholder benefits $ 31,404 $ 21,175 $ 6,098 $ 16,327 37.3 % Union Security Life Insurance Company of New York for the year ended December 31, 2014 Schedule IV — Reinsurance Direct amount Ceded to other companies Assumed from other companies Net amount Percentage of amount assumed to net Life insurance in force $ 907,453 $ 132,724 $ — $ 774,729 — % Premiums: Life insurance $ 4,715 $ 1,064 $ — $ 3,651 — % Accident and health insurance 22,529 8,231 5,753 20,051 28.7 % Total earned premiums $ 27,244 $ 9,295 $ 5,753 $ 23,702 24.3 % Benefits: Life insurance $ 3,775 $ 1,462 $ — $ 2,313 — % Accident and health insurance 89,662 80,203 4,169 13,628 30.6 % Total policyholder benefits $ 93,437 $ 81,665 $ 4,169 $ 15,941 26.1 %

Schedule V-Valuation and Qualif

Schedule V-Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2016
Valuation and Qualifying Accounts [Abstract]
Schedule V-Valuation and Qualifying Accounts	Schedule V — Valuation and Qualifying Accounts Additions Balance at Beginning of Year Charged to Costs and Expenses Charged to Other Accounts Deductions Balance at End of Year 2016: Valuation allowance for mortgage loans on real estate $ 120 $ (120 ) $ — $ — $ — Valuation allowance for uncollectible accounts — 36 — — 36 Valuation allowance for Reinsurance Recoverables — 14 — — 14 Total $ 120 $ (70 ) $ — $ — $ 50 2015: Valuation allowance for mortgage loans on real estate $ 386 $ (266 ) $ — $ — $ 120 Total $ 386 $ (266 ) $ — $ — $ 120 2014: Valuation allowance for mortgage loans on real estate $ 398 $ (12 ) $ — $ — $ 386 Total $ 398 $ (12 ) $ — $ — $ 386

Summary of Significant Accoun25

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP"). Amounts are presented in United States of America ("U.S.") dollars and all amounts are in thousands, except for number of shares, per share amounts, number of securities and number of loans.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities. The items on the Company's balance sheets affected by the use of estimates include but are not limited to, investments, premiums and accounts receivable, reinsurance recoverables, deferred acquisition costs ("DAC"), deferred income taxes and associated valuation allowances, goodwill, future policy benefits and expenses, unearned premiums, claims and benefits payable, deferred gain on disposal of businesses, and commitments and contingencies. The estimates are sensitive to market conditions, investment yields, mortality, morbidity, commissions and other acquisition expenses, policyholder behavior and other factors. Actual results could differ from the estimates recorded.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) is comprised of net income, net unrealized gains and losses on securities classified as available for sale and net unrealized gains and losses on other-than-temporarily impaired securities, less deferred income taxes.
Fair Value	Fair Value The Company uses an exit price for its fair value measurements. An exit price is defined as the amount received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In measuring fair value, the Company gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs.
Investments	Investments Fixed maturity and equity securities are classified as available for sale, as defined in the investments guidance, and reported at fair value. If the fair value is higher than the amortized cost for fixed maturity securities or the cost for equity securities, the excess is an unrealized gain; and, if lower than cost, the difference is an unrealized loss. Net unrealized gains and losses on securities classified as available for sale, less deferred income taxes, are included in accumulated other comprehensive income (“AOCI”). Short-term investments include money market funds and short maturity investments. These amounts are reported at cost or amortized cost, which approximates fair value. The Company monitors its investment portfolio to identify investments that may be other-than-temporarily impaired. See Note 3 for further information. Realized gains and losses on sales of investments are recognized on the specific identification basis. Investment income is recorded as earned and reported net of investment expenses. The Company uses the interest method to recognize interest income on its commercial mortgage loans. The Company anticipates prepayments of principal in the calculation of the effective yield for mortgage-backed securities and structured securities. The retrospective method is used to adjust the effective yield.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers cash on hand, all operating cash and working capital cash to be cash equivalents. These amounts are carried at cost, which approximates fair value.
Uncollectible Receivable Balance	Uncollectible Receivable Balance The Company maintains allowances for doubtful accounts for probable losses resulting from the inability to collect payments.
Reinsurance	Reinsurance Reinsurance recoverables include amounts related to paid benefits and estimated amounts related to unpaid policy and contract claims, future policyholder benefits and policyholder contract deposits. The cost of reinsurance is recognized over the terms of the underlying reinsured policies using assumptions consistent with those used to account for the policies. Amounts recoverable from reinsurers are estimated in a manner consistent with claim and claim adjustment expense reserves or future policy benefits reserves and are reported in the balance sheets. The cost of reinsurance related to long-duration contracts is recognized over the life of the underlying reinsured policies. The ceding of insurance does not discharge the Company’s primary liability to insureds, thus a credit exposure exists to the extent that any reinsurer is unable to meet the obligation assumed in the reinsurance agreements. To mitigate this exposure to reinsurance insolvencies, the Company evaluates the financial condition of its reinsurers and holds collateral (in the form of funds withheld, trusts, and letters of credit) as security under the reinsurance agreements. An allowance for doubtful accounts is recorded on the basis of periodic evaluations of balances due from reinsurers (net of collateral), reinsurer solvency, management’s experience and current economic conditions. Funds withheld under reinsurance represent amounts contractually held from assuming companies in accordance with reinsurance agreements which can be used to pay related insurance obligations. Reinsurance premiums assumed are calculated based upon payments received from ceding companies together with accrual estimates, which are based on both payments received and in- force policy information received from ceding companies. Any subsequent differences arising on such estimates are recorded in the period in which they are determined.
Income Taxes	Income Taxes The Company reports its taxable income in a consolidated federal income tax return along with other affiliated subsidiaries of the Parent. Income tax expense or benefit is allocated among the affiliated subsidiaries by applying corporate income tax rates to taxable income or loss determined on a separate return basis according to a tax allocation agreement. Entities with losses record current tax benefits to the extent such losses are recognized in the consolidated federal tax return. Current federal income taxes are recognized based upon amounts estimated to be payable or recoverable as a result of taxable operations for the current year. Deferred income taxes are recorded for temporary differences between the financial reporting basis and income tax basis of assets and liabilities, based on enacted tax laws and statutory tax rates applicable to the periods in which the Company expects the temporary differences to reverse. A valuation allowance is established for deferred tax assets when it is more likely than not that an amount will not be realized. The Company classifies net interest expense related to tax matters and any applicable penalties as a component of income tax expense.
Other Assets	Other Assets Other assets primarily include prepaid items, value of business acquired in acquisitions, premiums and accounts receivable and accrued investment income. In 2015, other assets also included goodwill, deferred acquisition costs, premiums and accounts receivable, accrued investment income and held for sale assets related to the AEB business.
Separate Accounts	Separate Accounts Assets and liabilities associated with separate accounts relate to considerations for variable annuity products for which the contract-holder, rather than the Company, bears the investment risk. Separate account assets (with matching liabilities) are reported at fair value. Revenues and expenses related to the separate account assets and liabilities, to the extent of benefits paid or provided to the separate account policyholders, are excluded from the amounts reported in the accompanying statements of operations because the accounts are administered by reinsurers.
Reserves	Reserves Reserves are established in accordance with GAAP, using generally accepted actuarial methods and reflect judgments about expected future claims payments. Factors used in their calculation include experience derived from historical claim payments and actuarial assumptions. Calculations incorporate assumptions about the incidence of incurred claims, the extent to which all claims have been reported, and internal claims processing charges and other relevant factors. While the methods of making such estimates and establishing the related liabilities are periodically reviewed and updated, the estimation of reserves is not an exact process given that management is using historical information and methods to project future events and reserve outcomes. The recorded reserves represent our best estimates at a point in time of the ultimate settlement and administration of a claim or group of claims based upon actuarial assumptions and projections using facts and circumstances known at the time of calculation. The adequacy of reserves may be impacted by future trends in claims severity, frequency, judicial theories of liability and other factors. These variables are affected by both external and internal events, including but not limited to: changes in the economic cycle, inflation, judicial trends, legislative changes and claims handling procedures. Many of these items are not directly quantifiable. Reserve estimates are refined as experience develops. Adjustments to reserves, both positive and negative, are reflected in the statement of operations in the period in which such estimates are updated. Because establishment of reserves is an inherently complex process involving significant judgment, there can be no certainty that future settlement amounts for claims incurred through the financial reporting date will not vary from reported claims reserves. Future loss development could require reserves to be increased or decreased, which could have a material effect on our earnings in the periods in which such increases or decreases are made. However, based on information currently available, we believe our reserve estimates are adequate. Long Duration Contracts The Company’s long duration contracts primarily consist of those traditional life insurance policies no longer offered and policies disposed of via reinsurance (Fortis Financial Group ("FFG") and Long Term Care ("LTC") contracts). Future policy benefits and expense reserves for LTC and the traditional life insurance contracts no longer offered, are equal to the present value of future benefits to policyholders plus related expenses less the present value of the future net premiums. These amounts are estimated based on assumptions as to the expected investment yield, inflation, mortality, morbidity and withdrawal rates as well as other assumptions that are based on the Company’s experience. These assumptions reflect anticipated trends and include provisions for possible unfavorable deviations. Risks related to the reserves recorded for policies under FFG, LTC and life insurance no longer offered have been 100% ceded via reinsurance. While the Company has not been released from the contractual obligation to the policyholders, changes in and deviations from economic mortality, morbidity, and expense assumptions used in the calculation of these reserves will not directly affect our results of operations unless there is a default by the assuming reinsurer. Changes in the estimated liabilities are reported as a charge or credit to policyholder benefits as the estimates are revised. Short Duration Contracts The Company’s short duration contracts include AEB contracts disposed of via reinsurance (group term life, group disability, dental, vision), medical contracts no longer offered, credit life and disability contracts, and accidental death products. For short duration contracts, claims and benefits payable reserves are recorded when insured events occur. The liability is based on the expected ultimate cost of settling the claims. The claims and benefits payable reserves include: (1) case reserves for known but unpaid claims as of the balance sheet date; (2) incurred but not reported (“IBNR”) reserves for claims where the insured event has occurred but has not been reported to the Company as of the balance sheet date; and (3) loss adjustment expense reserves for the expected handling costs of settling the claims. Changes in the estimated liabilities are recorded as a charge or credit to policyholder benefits as estimates are revised.
Deferred Gain on Disposal of Businesses	Deferred Gain on Disposal of Businesses On March 1, 2016, the Company sold its AEB business primarily through coinsurance contracts. On March 1, 2000, the Company sold its LTC business using a coinsurance contract. On April 2, 2001, the Company sold its FFG business using coinsurance and a modified coinsurance contract. Since the form of sale did not discharge the Company's primary liability to the insureds, the gain on these disposals was deferred and reported as a liability. The liability is decreased and recognized as revenue over the estimated life of the contracts' terms. For the deferred gains related to the disposal of the AEB, FFG and LTC businesses, the Company periodically reviews and evaluates the estimates affecting the deferred gain on disposal of businesses, and adjusts the revenue accordingly.
Premiums	Premiums Long Duration Contracts Premiums for LTC insurance and life insurance contracts no longer offered are recognized as revenue when due from the policyholder. For investment-type annuity contracts within FFG, revenues consist of charges assessed against policy balances. For the FFG and LTC businesses previously sold and life insurance contracts no longer offered, all revenue is ceded. Short Duration Contracts The Company’s short duration contracts revenue is recognized over the contract term in proportion to the amount of insurance protection provided. The Company’s short duration contracts primarily include the AEB contracts disposed of via reinsurance (group term life, group disability, dental, vision) and credit life and disability.
Total Other-Than-Temporary Impairment Losses	Total Other-Than-Temporary Impairment Losses For debt securities with credit losses and non-credit losses or gains, total OTTI losses is the total of the decline in fair value from either the most recent OTTI determination or a prior period end in which the fair value declined until the current period end valuation date. This amount does not include any securities that had fair value increases. For equity securities and debt securities that the Company has the intent to sell or if it is more likely than not that it will be required to sell for equity securities that have an OTTI or for debt securities if there are only credit losses, total OTTI losses is the total amount by which the fair value of the security is below its amortized cost basis at the period end valuation date and the decline in fair value is deemed to be other-than-temporary.
Fees and Other Income	Fees and Other Income Prior to March 1, 2016, the Company derived fees and other income from providing administrative services related to the AEB business. These fees were recognized monthly when services were performed.
Underwriting, General and Administrative Expenses	Underwriting, General and Administrative Expenses Underwriting, general and administrative expenses consist primarily of commissions, premium taxes, licenses, fees, salaries and personnel benefits and other general operating expenses.
Contingencies	Contingencies The Company evaluates each contingent matter separately. A loss contingency is recorded if reasonably estimable and probable. The Company establishes reserves for these contingencies at the best estimate, or if no one estimated number within the range of possible losses is more probable than any other, the Company records an estimated reserve at the low end of the estimated range. Contingencies affecting the Company primarily relate to litigation matters which are inherently difficult to evaluate and are subject to significant changes. The Company believes the contingent amounts recorded are reasonable.
Recent Accounting Pronouncements - Not Yet Adopted	Recent Accounting Pronouncements — Not Yet Adopted In October 2016, the Financial Accounting Standards Board ("FASB") issued amended guidance on tax accounting for intra-entity transfers of assets. Current guidance prohibits the recognition of current and deferred income taxes for an intra-entity asset transfer until the asset has been sold to an outside party. The amendments require an entity to recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. Also, the amended guidance eliminates the exception for an intra-entity transfer of an asset other than inventory. The amended guidance is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years, and should be applied on a modified retrospective basis. Therefore, the Company is required to adopt the guidance on January 1, 2018. Early adoption is permitted. The Company is evaluating the requirements of this guidance and the potential impact on the Company’s financial position and results of operations. In August 2016, the FASB issued amended guidance on presentation and classification in the statement of cash flows. The amendments address certain specific cash flow issues: debt prepayment or debt extinguishment costs; settlement of zero-coupon or insignificant coupon debt instruments; contingent consideration payments made after a business combination; proceeds from the settlement of insurance claims; proceeds from the settlement of corporate-owned life insurance policies (including bank-owned life insurance policies); distributions received from equity method investees; beneficial interests in securitization transactions; and guidance related to the identification of the primary source for separately identifiable cash flows. The amended guidance is effective in fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. Therefore, the Company is required to adopt the guidance on January 1, 2018. Early adoption is permitted, provided that all of the amendments are adopted in the same period. The adoption of this guidance will not have an impact on the Company’s financial position and results of operations. In June 2016, the FASB issued amended guidance on reporting credit losses for assets held at amortized cost basis and available for sale debt securities. For assets held at amortized cost basis, the amended guidance eliminates the probable recognition threshold, and, instead requires an entity to reflect the current estimate of all expected credit losses. For available for sale debt securities, credit losses are measured in a manner similar to current GAAP, however the amended guidance requires that credit losses be presented as an allowance rather than as a permanent impairment. The amendments affect loans, debt securities, trade receivables, net investments in leases, off balance sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. The amended guidance is effective in fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Therefore, the Company is required to adopt the guidance on January 1, 2020. Early adoption is permitted as of the fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is evaluating the requirements of this guidance and the potential impact on the Company’s financial position and results of operations. In February 2016, the FASB issued new guidance on leases. The new guidance will replace the current lease guidance. The new guidance requires that entities recognize the assets and liabilities associated with leases on the balance sheet and to disclose key information about leasing arrangements. The new guidance is effective in fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Therefore, the Company is required to adopt the guidance on January 1, 2019. Early adoption is permitted. The Company is evaluating the requirements of this guidance and the potential impact on the Company’s financial position and results of operations. In January 2016, the FASB issued amended guidance on the measurement and classification of financial instruments. This amended guidance requires that all equity investments be measured at fair value with changes in fair value recognized through net income (other than those accounted for under equity method of accounting or those that result in consolidation of the investee). The amendments also require an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the fair value option has been elected for financial liabilities. The amendments eliminate the requirement to disclose the methods and significant assumptions used to estimate the fair value for financial instruments measured at amortized cost, however public business entities will be required to use the exit price when measuring the fair value of financial instruments measured at amortized cost for disclosure purposes. In addition, the new guidance requires financial assets and financial liabilities to be presented separately in the notes to the financial statements, grouped by measurement category and form of financial asset. The amended guidance is effective in fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. Therefore, the Company is required to adopt the guidance on January 1, 2018. For the provision related to presentation of financial liabilities, early adoption is permitted for financial statements that have not been previously issued. The Company is evaluating the requirements of this guidance and the potential impact on the Company’s financial position and results of operations.

Nature of Operations and Item26

Nature of Operations and Items Impacting Basis of Presentation (Tables)	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Gain by Transactions Component	The following table represents a summary of the pre-tax recognized in 2016 by transaction component, including other related transaction components, as well as the related classification within the Consolidated Financial Statements: Total expected gains, after adjustment and contingent consideration $ 35,972 Initial transaction components: Novations (b) 1,816 Loss on retroactive reinsurance component, before realized gains (c) (964 ) Net gain prior to realized gains on transferred securities supporting retroactive reinsurance component (a) 852 Realized gains on transferred securities supporting retroactive reinsurance component (c) 5,265 Net gains on initial transaction 6,117 Realized gains related to contingent consideration (d) 800 Deferred gains as of March 1, 2016 29,055 Amortization of deferred gains for the year ended December 31, 2016 (d) 25,621 Deferred gains as of December 31, 2016 (e) 3,434 Total net gains realized for 2016 (f) $ 32,538 (a) Amount classified within underwriting, general and administrative expenses within the consolidated statements of operations. (b) Novations of certain insurance policies directly to Sun Life allowed for immediate gain recognition. (c) Reinsurance of existing claims liabilities requires retroactive accounting necessitating losses to be recognized immediately. However, upon transfer of the associated assets supporting the liabilities, the Company recognized realized gains which more than offset the retroactive losses. The Company was required to classify the realized gains as part of net realized gains on investments, within the consolidated statements of operations. (d) Amount classified as amortization of deferred gains and gains on disposal of businesses within the consolidated statement of operations. (e) Amount classified as a component of the deferred gains on disposal of businesses within the consolidated balance sheet. (f) Total net gains realized for 2016 consists of the sum of the net gains on initial transaction of $6,117 , realized gains related to contingent consideration of $800 and the amortization of deferred gains for the year ended December 31, 2016 of $25,621 .

Investments (Tables)

Investments (Tables)	12 Months Ended
	Dec. 31, 2016
Investments, Debt and Equity Securities [Abstract]
Schedule of Cost or Amortized Cost, Gross Unrealized Gains and Losses, Fair Value and Other-than-Temporary Impairment (OTTI) of Fixed Maturity and Equity Securities	The following tables show the cost or amortized cost, gross unrealized gains and losses, fair value and other-than-temporary impairment ("OTTI") of the Company's fixed maturity and equity securities as of the dates indicated: December 31, 2016 Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value OTTI in AOCI (a) Fixed maturity securities: United States government and government agencies and authorities $ 685 $ 146 $ — $ 831 $ — States, municipalities and political subdivisions 6,347 410 — 6,757 — Foreign governments 255 114 — 369 — Residential mortgage-backed 3,129 494 — 3,623 294 U.S. corporate 17,734 1,915 (17 ) 19,632 — Foreign corporate 3,819 617 — 4,436 — Total fixed maturity securities $ 31,969 $ 3,696 $ (17 ) $ 35,648 $ 294 Equity securities: Non-redeemable preferred stocks $ 139 $ 87 $ — $ 226 $ — December 31, 2015 Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value OTTI in AOCI (a) Fixed maturity securities: United States government and government agencies and authorities $ 646 $ 167 $ — $ 813 $ — States, municipalities and political subdivisions 24,128 1,547 (1 ) 25,674 — Foreign governments 255 114 — 369 — Commercial mortgage-backed 385 6 — 391 — Residential mortgage-backed 6,356 925 (9 ) 7,272 438 U.S. corporate 38,997 5,309 (198 ) 44,108 (79 ) Foreign corporate 6,326 802 (7 ) 7,121 — Total fixed maturity securities $ 77,093 $ 8,870 $ (215 ) $ 85,748 $ 359 Equity securities: Non-redeemable preferred stocks $ 6,932 $ 611 $ (124 ) $ 7,419 $ — (a) Represents the amount of OTTI recognized in accumulated other comprehensive income ("AOCI"). Amount includes unrealized gains and losses on impaired securities relating to changes in the value of such securities subsequent to the impairment measurement date.
Schedule of Cost or Amortized Cost and Fair Value of Fixed Maturity Securities by Contractual Maturity	The cost or amortized cost and fair value of fixed maturity securities at December 31, 2016 by contractual maturity are shown below. Expected maturities may differ from contractual maturities because issuers of the securities may have the right to call or prepay obligations with or without call or prepayment penalties. Cost or Amortized Cost Fair Value Due in one year or less $ 1,135 $ 1,162 Due after one year through five years 9,158 9,983 Due after five years through ten years 5,410 5,788 Due after ten years 13,137 15,092 Total 28,840 32,025 Residential mortgage-backed 3,129 3,623 Total $ 31,969 $ 35,648
Schedule of Major Categories of Investment Income	Major categories of net investment income were as follows: Years Ended December 31, 2016 2015 2014 Fixed maturity securities $ 2,155 $ 4,444 $ 4,892 Equity securities 67 460 477 Commercial mortgage loans on real estate 196 1,252 1,681 Policy loans (2 ) 11 12 Other investments 92 8 20 Total investment income 2,508 6,175 7,082 Investment expenses (71 ) (210 ) (248 ) Net investment income $ 2,437 $ 5,965 $ 6,834
Summary of Proceeds from Sales of Available-for-Sale Securities and the Gross Realized gains and Gross Realized Losses	The following table summarizes the proceeds from sales of available-for-sale securities and the gross realized gains and gross realized losses that have been included in earnings as a result of those sales. For the Years Ended December 31, 2016 2015 2014 Proceeds from sales $ 60,872 $ 3,062 $ 6,303 Gross realized gains (a) 5,202 416 404 Gross realized losses (b) (495 ) (27 ) (106 ) (a) The year ended December 31, 2016 gross realized gains includes $5,150 related to the sale of Assurant Employee Benefits as described in Note 1. (b) The year ended December 31, 2016 gross realized losses includes $482 related to the sale of Assurant Employee Benefits as described in Note 1.
Schedule of Net Realized Gains (Losses), Including Other-Than-Temporary-Investments	The following table sets forth the net realized gains (losses), including other-than-temporary impairments, recognized in the statement of operations as follows: Years Ended December 31, 2016 2015 2014 Net realized gains related to sales and other: Fixed maturity securities $ 4,371 $ 354 $ 248 Equity securities 402 4 3 Commercial mortgage loans on real estate 718 266 12 Total net realized gains related to sales and other (a) 5,491 624 263 Net realized losses related to other-than-temporary impairments: Fixed maturity securities (49 ) (94 ) — Total net realized gains $ 5,442 $ 530 $ 263 (a) The year ended December 31, 2016 net gains includes $5,265 related to the sale of Assurant Employee Benefits as described in Note 1.
Schedule of Credit Loss Impairments on Fixed Maturity Securities for Which a Portion of the OTTI Loss was Recognized in AOCI	The following table sets forth the amount of credit loss impairments recognized within the results of operations on fixed maturity securities held by the Company as of the dates indicated, for which a portion of the OTTI loss was recognized in AOCI, and the corresponding changes in such amounts. Years Ended December 31, 2016 2015 2014 Balance, beginning of year $ 551 $ 552 $ 446 Additions for credit loss impairments recognized in the current period on securities previously impaired 49 — — Additions for credit loss impairments recognized in the current period on securities not previously impaired — 94 — Reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security (170 ) (68 ) (132 ) Reductions for credit loss impairments previously recognized on securities which matured, paid down, prepaid or were sold during the period (113 ) (27 ) 238 Balance, end of year $ 317 $ 551 $ 552
Schedule of Gross Unrealized Losses on Fixed Maturity Securities and Equity Securities	The investment category and duration of the Company's gross unrealized losses on fixed maturity securities and equity securities at December 31, 2016 and 2015 were as follows: December 31, 2016 Less than 12 months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturity securities: U.S. Corporate $ 3,969 $ (17 ) $ — $ — $ 3,969 $ (17 ) December 31, 2015 Less than 12 months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturity securities: States, municipalities and political subdivisions $ 101 $ (1 ) $ — $ — $ 101 $ (1 ) Residential mortgage-backed — — 522 (9 ) 522 (9 ) U.S. corporate 693 (93 ) 395 (105 ) 1,088 (198 ) Foreign corporate 995 (7 ) — — 995 (7 ) Total fixed maturity securities $ 1,789 $ (101 ) $ 917 $ (114 ) $ 2,706 $ (215 ) Equity securities: Non-redeemable preferred stocks $ 2,561 $ (81 ) $ 385 $ (43 ) $ 2,946 $ (124 )
Schedule of Cost or Amortized Cost and Fair Value of Available-for-Sale Fixed Maturity Securities in an Unrealized Loss Position	The cost or amortized cost and fair value of available-for-sale fixed maturity securities in an unrealized loss position at December 31, 2016, by contractual maturity, is shown below. Cost or Amortized Cost Fair Value Due after one year through five years $ 243 $ 241 Due after ten years 3,743 3,728 Total $ 3,986 $ 3,969

Fair Value Disclosures (Tables)

Fair Value Disclosures (Tables)	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Schedule of the Company's Fair Value Hierarchy for Assets and Liabilities Measured at Fair Value on a Recurring Basis	The following tables present the Company's fair value hierarchy for assets and liabilities measured at fair value on a recurring basis as of December 31, 2016 and 2015. The amounts presented below for Cash equivalents and Assets and Liabilities held in separate accounts differ from the amounts presented in the balance sheet because only certain investments, or certain assets and liabilities within these line items are measured at estimated fair value. The fair value amount and the majority of the associated levels presented for Assets and Liabilities held in separate accounts are received directly from third parties. December 31, 2016 Total Level 1 Level 2 Level 3 Financial Assets Fixed maturity securities: United States government and government agencies and authorities $ 831 $ — $ 831 $ — State, municipalities and political subdivisions 6,757 — 6,757 — Foreign governments 369 — 369 — Residential mortgage-backed 3,623 — 3,623 — U.S. Corporate 19,632 — 18,707 925 Foreign Corporate 4,436 — 4,436 — Equity securities: Non-redeemable preferred stocks 226 — 226 — Short-term investments 9,675 2,460 (b) 7,215 (c) — Cash equivalents 25,145 25,145 (b) — — Assets held in separate accounts 10,764 7,097 (a) 3,667 (c) — Total financial assets $ 81,458 $ 34,702 $ 45,831 $ 925 Financial Liabilities Liabilities related to separate accounts $ 10,764 $ 7,097 (a) $ 3,667 (c) $ — December 31, 2015 Total Level 1 Level 2 Level 3 Financial Assets Fixed maturity securities: United States government and government agencies and authorities $ 813 $ — $ 813 $ — State, municipalities and political subdivisions 25,674 — 25,674 — Foreign governments 369 — 369 — Commercial mortgage-backed 391 — 391 — Residential mortgage-backed 7,272 — 7,272 — U.S. Corporate 44,108 — 43,088 1,020 Foreign Corporate 7,121 — 7,121 — Equity securities: Non-redeemable preferred stocks 7,419 — 7,419 — Short-term investments 10,498 10,498 (b) — — Cash equivalents 702 702 (b) — — Assets held in separate accounts 11,259 7,097 (a) 4,162 (c) — Total financial assets $ 115,626 $ 18,297 $ 96,309 $ 1,020 Financial Liabilities Liabilities related to separate accounts $ 11,259 $ 7,097 (a) $ 4,162 (c) $ — a. Mainly includes mutual funds. b. Mainly includes money market funds. c. Mainly includes fixed maturity securities.
Summary of the Change in Balance Sheet Carrying Value Associated with Level 3 Financial Assets Carried at Fair Value	The Level 3 financial assets carried at fair value approximated $1 million during the years ended December 31, 2016 and 2015 and had minimal activity.
Schedule of Carrying Value, Fair Value Amount and Hierarchy Level of the Financial Instruments That Are Not Recognized or Are Not Carried at Fair Value	The following tables disclose the carrying value, fair value amount and hierarchy level of the financial instruments that are not recognized or are not carried at fair value in the balance sheet: December 31, 2016 Fair Value Carrying Value Total Level 1 Level 2 Level 3 Financial Liabilities Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1) $ 5,469 $ 6,268 $ — $ — $ 6,268 Funds withheld under reinsurance 176 176 176 — — Total financial liabilities $ 5,645 $ 6,444 $ 176 $ — $ 6,268 December 31, 2015 Fair Value Carrying Value Total Level 1 Level 2 Level 3 Financial Assets Commercial mortgage loans on real estate $ 15,311 $ 16,217 $ — $ — $ 16,217 Other 244 244 244 — — Total financial assets $ 15,555 $ 16,461 $ 244 $ — $ 16,217 Financial Liabilities Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1) $ 4,899 $ 5,389 $ — $ — $ 5,389 Funds withheld under reinsurance 190 190 190 — — Total financial liabilities $ 5,089 $ 5,579 $ 190 $ — $ 5,389 (1) Only the fair value of the Company's policy reserves for investment-type contracts (those without significant mortality or morbidity risk) are reflected in the table above.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of Company's Current and Deferred Federal Tax Expense (Benefit)	Information about the Company’s current and deferred federal tax expense (benefit) follows: Years Ended December 31, 2016 2015 2014 Current expense $ 15,125 $ 1,744 $ 378 Deferred (benefit) expense (1,683 ) (342 ) 1,474 Total income tax expense $ 13,442 $ 1,402 $ 1,852
Schedule of Reconciliation of Federal Income Tax Rate to the Company’s Effective Income Tax Rate	A reconciliation of the federal income tax rate to the Company's effective income tax rate follows: December 31, 2016 2015 2014 Federal income tax rate: 35.0 % 35.0 % 35.0 % Reconciling items: Tax exempt interest (0.6 ) (9.4 ) (8.0 ) Dividend received deduction (0.1 ) (1.7 ) (1.4 ) Goodwill 0.3 — — Capital contribution from affiliated entity impacting taxable income 3.7 — — Non deductible health insurer fee 0.1 1.0 0.7 Other 0.1 0.2 0.1 Effective income tax rate: 38.5 % 25.1 % 26.4 %
Schedule of Significant Deferred Tax Assets and Deferred Tax Liabilities	The tax effects of temporary differences that result in significant deferred tax assets and liabilities are as follows: December 31, 2016 2015 Deferred tax assets Deferred gain on disposal of business $ 1,850 $ 755 Investments, net 434 1,374 Deferred acquisition costs (1) 1,270 1,143 Other 411 90 Total deferred tax asset 3,965 3,362 Deferred tax liabilities Policyholder and separate account reserves — (1,157 ) Net unrealized appreciation on securities (1,318 ) (3,200 ) Other — (15 ) Total deferred tax liability (1,318 ) (4,372 ) Net deferred income tax asset (liability) $ 2,647 $ (1,010 ) (1) For life policies, tax law requires that a percentage of premiums related to life insurance contracts be capitalized as tax DAC and amortized over a period of years. Therefore, the tax DAC balance is not immediately affected by the significant decrease in the GAAP DAC balance as of December 31, 2016.

Statutory Information (Tables)

Statutory Information (Tables)	12 Months Ended
	Dec. 31, 2016
Insurance [Abstract]
Schedule of Reconciliations of Net Income and Stockholder's Equity	Reconciliations of net income and stockholder’s equity on the basis of statutory accounting to the related amounts presented in the accompanying statements were as follows: Net Income Stockholder's Equity 2016 2015 2014 2016 2015 Based on statutory accounting principles $ 22,024 $ 3,302 $ 5,590 $ 67,446 $ 39,534 Deferred acquisition costs, goodwill, taxes, and asset valuation reserve (319 ) 117 (97 ) 198 1,188 Deferred and uncollected premiums 76,449 (40 ) (40 ) — (40 ) Policy and claim reserves (71,007 ) (108 ) (850 ) (449 ) 4,787 Investment valuation difference 108 314 (62 ) 3,771 9,040 Commissions and fees (20,145 ) — 1 — — Deferred taxes 1,682 343 (1,474 ) 760 (4,210 ) Pension — — 2,032 (252 ) (252 ) Interest maintenance reserve, deferral and amortization (691 ) 137 66 72 763 Non-admitted assets and other — — — 1,274 956 Deferred gain on disposal of businesses and gain (loss) on AEB Sale 13,406 113 4 (5,287 ) (2,158 ) Based on generally accepted accounting principles $ 21,507 $ 4,178 $ 5,170 $ 67,533 $ 49,608

Reinsurance (Tables)

Reinsurance (Tables)	12 Months Ended
	Dec. 31, 2016
Reinsurance Disclosures [Abstract]
Schedule of Reinsurance Recoverables	The following table provides details of the reinsurance recoverables balance as of December 31: 2016 2015 Ceded future policyholder benefits and expense $ 289,303 $ 213,792 Ceded unearned premium 3,158 3,743 Ceded claims and benefits payable 95,936 41,266 Ceded paid losses 476 1,480 Total $ 388,873 $ 260,281
Schedule of Reinsurance Recoverable Grouped by A.M. Best Rating	The following table provides the reinsurance recoverable as of December 31, 2016 grouped by A.M. Best rating: A.M. Best ratings of reinsurer Ceded future policyholder benefits and expense Ceded unearned premiums Ceded claims and benefits payable Ceded paid losses Total A++ or A+ $ 283,676 $ 3,158 $ 95,740 $ 575 $ 383,149 A or A– 5,627 — — — 5,627 Not rated — — 196 (85 ) 111 Total 289,303 3,158 95,936 490 388,887 Less: Allowance — — — (14 ) (14 ) Net Reinsurance recoverable $ 289,303 $ 3,158 $ 95,936 $ 476 $ 388,873
Schedule of Effect of Reinsurance on Premiums Earned and Benefits Incurred	The effect of reinsurance on premiums earned and benefits incurred was as follows: Years Ended December 31, 2016 2015 2014 Long Duration Short Duration Total Long Duration Short Duration Total Long Duration Short Duration Total Direct earned premiums $ 9,350 $ 15,426 $ 24,776 $ 9,070 $ 17,273 $ 26,343 $ 8,254 $ 18,990 $ 27,244 Premiums assumed 10 2,556 2,566 — 5,251 5,251 295 5,458 5,753 Premiums ceded (9,350 ) (13,473 ) (22,823 ) (9,070 ) (855 ) (9,925 ) (8,254 ) (1,041 ) (9,295 ) Net earned premiums $ 10 $ 4,509 $ 4,519 $ — $ 21,669 $ 21,669 $ 295 $ 23,407 $ 23,702 Direct policyholder benefits $ 92,112 $ 9,030 $ 101,142 $ 20,437 $ 10,967 $ 31,404 $ 80,833 $ 12,604 $ 93,437 Policyholder benefits assumed 217 1,823 2,040 21 6,077 6,098 258 3,911 4,169 Policyholder benefits ceded (92,320 ) (7,825 ) (100,145 ) (20,437 ) (738 ) (21,175 ) (80,833 ) (832 ) (81,665 ) Net policyholder benefits $ 9 $ 3,028 $ 3,037 $ 21 $ 16,306 $ 16,327 $ 258 $ 15,683 $ 15,941

Reserves (Tables)

Reserves (Tables)	12 Months Ended
	Dec. 31, 2016
Insurance Loss Reserves [Abstract]
Schedule of Reserve Information of the Company’s Major Product Lines	The following table provides a roll forward of the Company’s beginning and ending claims and benefits payable balances. Claims and benefits payable is the liability for unpaid loss and loss adjustment expenses and is comprised of case and IBNR reserves. Since unpaid loss and loss adjustment expenses are estimates, the Company’s actual losses incurred may be more or less than the Company’s previously developed estimates, which is referred to as either unfavorable or favorable development, respectively. Years Ended December 31, 2016 2015 2014 Claims and benefits payable, at beginning of year $ 107,075 $ 108,426 $ 110,544 Less: Reinsurance ceded and other (42,446 ) (38,148 ) (31,787 ) Net claims and benefits payable, at beginning of year 64,629 70,278 78,757 Incurred losses and loss adjustment expenses related to: Current Year 5,572 12,327 14,375 Prior year's interest 494 3,133 3,412 Prior year(s) (2,870 ) 583 (1,681 ) Total incurred losses and loss adjustment expenses 3,196 16,043 16,106 Paid losses and loss adjustment expenses related to: Current year 5,486 7,574 8,134 Prior year(s) 62,089 14,118 16,451 Total paid losses and loss adjustment expenses 67,575 21,692 24,585 Net claims and benefits payable, at end of year 250 64,629 70,278 Plus: Reinsurance ceded and other 96,404 42,446 38,148 Claims and benefits payable, at end of year $ 96,654 $ 107,075 $ 108,426

Accumulated Other Comprehensi33

Accumulated Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of Components of Accumulated Other Comprehensive Income, Net of Tax	Certain amounts included in the statement of comprehensive income are net of reclassification adjustments. The following tables summarize those reclassification adjustments (net of taxes): Year Ended December 31, 2016 Unrealized gains on securities OTTI Accumulated other comprehensive income Balance at December 31, 2015 $ 5,817 $ 234 $ 6,051 Other comprehensive loss before reclassifications (342 ) (79 ) (421 ) Amounts reclassified from accumulated other comprehensive (loss) income (3,110 ) 36 (3,074 ) Net current-period other comprehensive loss (3,452 ) (43 ) (3,495 ) Balance at December 31, 2016 $ 2,365 $ 191 $ 2,556 Year Ended December 31, 2015 Unrealized gains on securities OTTI Accumulated other comprehensive income Balance at December 31, 2014 $ 7,948 $ 313 $ 8,261 Other comprehensive loss before reclassifications (1,876 ) (142 ) (2,018 ) Amounts reclassified from accumulated other comprehensive (loss) income (255 ) 63 (192 ) Net current-period other comprehensive income (2,131 ) (79 ) (2,210 ) Balance at December 31, 2015 $ 5,817 $ 234 $ 6,051 Year Ended December 31, 2014 Unrealized gains on securities OTTI Accumulated other comprehensive income Balance at December 31, 2013 $ 5,950 $ 263 $ 6,213 Other comprehensive income before reclassifications 2,194 50 2,244 Amounts reclassified from accumulated other comprehensive loss (196 ) — (196 ) Net current-period other comprehensive income 1,998 50 2,048 Balance at December 31, 2014 $ 7,948 $ 313 $ 8,261
Summary of the Reclassifications Out of Accumulated Other Comprehensive Income	The following tables summarize the reclassifications out of accumulated other comprehensive income: Details about accumulated other comprehensive income components Amount reclassified from accumulated other comprehensive income Affected line item in the statement where net income is presented Years Ended December 31, 2016 2015 2014 Unrealized gains on securities $ (4,785 ) $ (392 ) $ (301 ) Net realized gains on investments, excluding other-than-temporary impairment losses 1,675 137 105 Provision for income taxes $ (3,110 ) $ (255 ) $ (196 ) Net of tax OTTI $ 55 $ 97 $ — Portion of net gain recognized in other comprehensive income, before taxes (19 ) (34 ) — Provision for income taxes $ 36 $ 63 $ — Net of Tax Total reclassifications for the period $ (3,074 ) $ (192 ) $ (196 ) Net of tax

Nature of Operations and Item34

Nature of Operations and Items Impacting Basis of Presentation - Narrative (Details) - USD ($) $ in Thousands		Mar. 01, 2016	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net cash consideration	[1]			$ 43,986	$ 0	$ 0
Dividends				3,753
Goodwill impairment				324	0	0
Capital contribution from affiliated entity				3,666
Assurant Employee Benefits | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net cash consideration			$ 45,131
Contingent consideration		$ 800		800
Additional cash consideration			800	800
Estimated gain on disposal before adjustment			35,972
Deferred gain on disposal		29,055	3,434	$ 3,434
Deferred gain, percentage to be earned in period				90.00%
Amortization of disposal				$ 25,621
Gain on disposal				32,538
Goodwill impairment				324
Pre-tax income for disposal group				$ 195	$ 3,727	$ 5,866
Assurant Employee Benefits | Parent Company | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net cash consideration			$ 926,174
Contingent consideration		$ 16,000
[1]	(1) Related to the sale of Assurant's Employee Benefits segment mainly through reinsurance transactions.

Nature of Operations and Item35

Nature of Operations and Items Impacting Basis of Presentation - Gain by Transaction Component (Details) - Disposal Group, Disposed of by Sale, Not Discontinued Operations - Assurant Employee Benefits - USD ($) $ in Thousands	Mar. 01, 2016	Dec. 31, 2016	Dec. 31, 2016
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total expected gains, after adjustment and contingent consideration	$ 35,972
Novations	1,816
Loss on retroactive reinsurance component, before realized gains	(964)
Net gain prior to realized gains on transferred securities supporting retroactive reinsurance component	852
Realized gains on transferred securities supporting retroactive component	5,265
Net gains on initial transaction	6,117		$ 6,117
Realized gains related to contingent consideration	800		800
Disposal Group, Deferred Gain on Disposal [Roll Forward]
Beginning deferred gain on disposal		$ 29,055
Amortization of deferred gains for the year ended December 31, 2016		25,621	25,621
Ending deferred gain on disposal	$ 29,055	$ 3,434	3,434
Total net gains realized for 2016			$ 32,538

Summary of Significant Accoun36

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Percentage of risks related to reserves recorded for policies under FFG, LTC and life insurance no longer offered, ceded via reinsurance	100.00%

Investments - Cost or Amortized

Investments - Cost or Amortized Cost, Gross Unrealized Gains and Losses, Fair Value and OTTI (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Investments
Cost or Amortized Cost	$ 41,783
Fair Value	45,549
Fixed maturity securities
Investments
Cost or Amortized Cost	31,969	$ 77,093
Gross Unrealized Gains	3,696	8,870
Gross Unrealized Losses	(17)	(215)
Fair Value	35,648	85,748
Fixed maturity securities | OTTI | Available-for-sale securities.
Investments
OTTI in AOCI	294	359
Fixed maturity securities | United States government and government agencies and authorities
Investments
Cost or Amortized Cost	685	646
Gross Unrealized Gains	146	167
Gross Unrealized Losses	0	0
Fair Value	831	813
Fixed maturity securities | United States government and government agencies and authorities | OTTI | Available-for-sale securities.
Investments
OTTI in AOCI	0	0
Fixed maturity securities | States, municipalities and political subdivisions
Investments
Cost or Amortized Cost	6,347	24,128
Gross Unrealized Gains	410	1,547
Gross Unrealized Losses	0	(1)
Fair Value	6,757	25,674
Fixed maturity securities | States, municipalities and political subdivisions | OTTI | Available-for-sale securities.
Investments
OTTI in AOCI	0	0
Fixed maturity securities | Foreign governments
Investments
Cost or Amortized Cost	255	255
Gross Unrealized Gains	114	114
Gross Unrealized Losses	0	0
Fair Value	369	369
Fixed maturity securities | Foreign governments | OTTI | Available-for-sale securities.
Investments
OTTI in AOCI	0	0
Fixed maturity securities | Commercial mortgage-backed
Investments
Cost or Amortized Cost		385
Gross Unrealized Gains		6
Gross Unrealized Losses		0
Fair Value		391
Fixed maturity securities | Commercial mortgage-backed | OTTI | Available-for-sale securities.
Investments
OTTI in AOCI		0
Fixed maturity securities | Residential mortgage-backed
Investments
Cost or Amortized Cost	3,129	6,356
Gross Unrealized Gains	494	925
Gross Unrealized Losses	0	(9)
Fair Value	3,623	7,272
Fixed maturity securities | Residential mortgage-backed | OTTI | Available-for-sale securities.
Investments
OTTI in AOCI	294	438
Fixed maturity securities | U.S. corporate
Investments
Cost or Amortized Cost	17,734	38,997
Gross Unrealized Gains	1,915	5,309
Gross Unrealized Losses	(17)	(198)
Fair Value	19,632	44,108
Fixed maturity securities | U.S. corporate | OTTI | Available-for-sale securities.
Investments
OTTI in AOCI	0	(79)
Fixed maturity securities | Foreign corporate
Investments
Cost or Amortized Cost	3,819	6,326
Gross Unrealized Gains	617	802
Gross Unrealized Losses	0	(7)
Fair Value	4,436	7,121
Fixed maturity securities | Foreign corporate | OTTI | Available-for-sale securities.
Investments
OTTI in AOCI	0	0
Equity securities | Non-redeemable preferred stocks
Investments
Cost or Amortized Cost	139	6,932
Gross Unrealized Gains	87	611
Gross Unrealized Losses	0	(124)
Fair Value	226	7,419
Equity securities | Non-redeemable preferred stocks | OTTI | Available-for-sale securities.
Investments
OTTI in AOCI	$ 0	$ 0

Investments - Narrative, Cost o

Investments - Narrative, Cost or Amortized Cost, Gross Unrealized Gains and Losses, Fair Value and OTTI (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Investments
Fair Value	$ 45,549
Cost or Amortized Cost	41,783
States, municipalities and political subdivisions | Pre-refunded bonds
Investments
Fair Value	3,699	$ 13,820
Credit concentration | Corporate fixed maturity and equity securities | Europe
Investments
Cost or Amortized Cost	3,141	4,852
Gross Unrealized Gains	$ 298	$ 501
Investment portfolio | Credit concentration | Corporate fixed maturity and equity securities | Europe
Investments
Concentration percentage	13.00%	6.00%
Investment portfolio | Credit concentration | Corporate fixed maturity and equity securities | Europe | Finance Sector
Investments
Concentration percentage	2.00%
Investment portfolio | Credit concentration | States, municipalities and political subdivisions | Individual U. S. states | Maximum
Investments
Concentration percentage	5.00%	4.00%
Investment portfolio | Credit concentration | States, municipalities and political subdivisions | Municipal revenue bonds
Investments
Concentration percentage	48.00%	55.00%

Investments - Cost, Amortized C

Investments - Cost, Amortized Cost, and Fair Value of Fixed Maturity Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Cost or Amortized Cost
Total	$ 31,969	$ 77,093
Fair Value
Total	35,648	$ 85,748
Fixed maturity securities
Cost or Amortized Cost
Due in one year or less	1,135
Due after one year through five years	9,158
Due after five years through ten years	5,410
Due after ten years	13,137
Total Cost or Amortized Cost, Contractual maturity	28,840
Fair Value
Due in one year or less	1,162
Due after one year through five years	9,983
Due after five years through ten years	5,788
Due after ten years	15,092
Total Fair Value, Contractual maturity	32,025
Residential mortgage-backed
Cost or Amortized Cost
Cost or Amortized Cost	3,129
Fair Value
Fair Value	$ 3,623

Investments - Categories of Net

Investments - Categories of Net Investment Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Major categories of net investment income
Total investment income	$ 2,508	$ 6,175	$ 7,082
Investment expenses	(71)	(210)	(248)
Net investment income	2,437	5,965	6,834
Fixed maturity securities
Major categories of net investment income
Total investment income	2,155	4,444	4,892
Equity securities
Major categories of net investment income
Total investment income	67	460	477
Commercial mortgage loans on real estate
Major categories of net investment income
Total investment income	196	1,252	1,681
Policy loans
Major categories of net investment income
Total investment income	(2)	11	12
Other investment
Major categories of net investment income
Total investment income	$ 92	$ 8	$ 20

Investments - Proceeds from Ava

Investments - Proceeds from Available-for-Sale Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Available-for-sale securities, proceeds and realized gains (losses) included in earnings
Proceeds from sales	$ 60,872	$ 3,062	$ 6,303
Gross realized gains	5,202	416	404
Gross realized losses	$ (495)	$ (27)	$ (106)
Other information
Average period of time for which securities were traded continuously at a price below book value for securities sold at a loss	15 months
Assurant Employee Benefits
Available-for-sale securities, proceeds and realized gains (losses) included in earnings
Gross realized gains	$ 5,150
Gross realized losses	$ (482)

Investments - Net Realized Gain

Investments - Net Realized Gains (Losses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net realized gains (losses) related to sales and other:
Total net realized gains related to sales and other	$ 5,491	$ 624	$ 263
Net other-than-temporary impairment losses recognized in earnings	(49)	(94)	0
Total net realized gains	5,442	530	263
Fixed maturity securities
Net realized gains (losses) related to sales and other:
Total net realized gains related to sales and other	4,371	354	248
Equity securities
Net realized gains (losses) related to sales and other:
Total net realized gains related to sales and other	402	4	3
Net other-than-temporary impairment losses recognized in earnings	(49)	(94)	0
Commercial mortgage loans on real estate
Net realized gains (losses) related to sales and other:
Total net realized gains related to sales and other	718	$ 266	$ 12
Assurant Employee Benefits
Net realized gains (losses) related to sales and other:
Total net realized gains related to sales and other	$ 5,265

Investments - OTTI Narrative an

Investments - OTTI Narrative and Table (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Credit loss impairments on fixed maturity securities for which a portion of the OTTI loss was recognized in AOCI
Balance, beginning of year	$ 551	$ 552	$ 446
Additions for credit loss impairments recognized in the current period on securities previously impaired	49	0	0
Additions for credit loss impairments recognized in the current period on securities not previously impaired	0	94	0
Reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security	(170)	(68)	(132)
Reductions for credit loss impairments previously recognized on securities which matured, paid down, prepaid or were sold during the period	(113)	(27)	238
Balance, end of year	$ 317	$ 551	$ 552

Investments - Investment Catego

Investments - Investment Category, Duration, and Unrealized Losses (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)security	Dec. 31, 2015USD ($)security
Unrealized losses on securities in a continuous unrealized loss position
Total gross unrealized losses as a percentage of the aggregate fair value of the related securities	1.00%	6.00%
Percentage of gross unrealized losses in a continuous loss position for less than twelve months		54.00%
Number of individual securities comprising total gross unrealized losses | security	5	15
Fixed maturity securities
Fair value of securities in a continuous unrealized loss position
Fair value of securities in a continuous unrealized loss position, Less than 12 months		$ 1,789
Fair value of securities in a continuous unrealized loss position, 12 months or more		917
Total Fair Value		2,706
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months		(101)
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more		(114)
Unrealized losses on securities in a continuous unrealized loss position		(215)
Fixed maturity securities | States, municipalities and political subdivisions
Fair value of securities in a continuous unrealized loss position
Fair value of securities in a continuous unrealized loss position, Less than 12 months		101
Fair value of securities in a continuous unrealized loss position, 12 months or more		0
Total Fair Value		101
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months		(1)
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more		0
Unrealized losses on securities in a continuous unrealized loss position		(1)
Fixed maturity securities | Residential mortgage-backed
Fair value of securities in a continuous unrealized loss position
Fair value of securities in a continuous unrealized loss position, Less than 12 months		0
Fair value of securities in a continuous unrealized loss position, 12 months or more		522
Total Fair Value		522
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months		0
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more		(9)
Unrealized losses on securities in a continuous unrealized loss position		(9)
Fixed maturity securities | U.S. corporate
Fair value of securities in a continuous unrealized loss position
Fair value of securities in a continuous unrealized loss position, Less than 12 months	$ 3,969	693
Fair value of securities in a continuous unrealized loss position, 12 months or more	0	395
Total Fair Value	3,969	1,088
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months	(17)	(93)
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more	0	(105)
Unrealized losses on securities in a continuous unrealized loss position	$ (17)	(198)
Fixed maturity securities | Foreign corporate
Fair value of securities in a continuous unrealized loss position
Fair value of securities in a continuous unrealized loss position, Less than 12 months		995
Fair value of securities in a continuous unrealized loss position, 12 months or more		0
Total Fair Value		995
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months		(7)
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more		0
Unrealized losses on securities in a continuous unrealized loss position		(7)
Equity securities | Non-redeemable preferred stocks
Fair value of securities in a continuous unrealized loss position
Fair value of securities in a continuous unrealized loss position, Less than 12 months		2,561
Fair value of securities in a continuous unrealized loss position, 12 months or more		385
Total Fair Value		2,946
Unrealized losses on securities in a continuous unrealized loss position
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months		(81)
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more		(43)
Unrealized losses on securities in a continuous unrealized loss position		$ (124)

Investments - Cost, Amortized45

Investments - Cost, Amortized Cost, and AFS Fixed Maturity Securities Unrealized Loss Position (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2016
Investments
Percentage of gross unrealized losses in a continuous loss position for less than twelve months	54.00%
Fixed maturity securities
Cost or Amortized Cost
Due after one year through five years		$ 243
Due after ten years		3,743
Total		3,986
Fair Value
Due after one year through five years		241
Due after ten years		3,728
Total Fair Value		3,969
Fixed maturity securities
Fair Value
Total Fair Value	$ 2,706
Fixed maturity securities on deposit with various governmental authorities	$ 813	$ 831

Fair Value Disclosures - Assets

Fair Value Disclosures - Assets and Liabilities (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Financial Liabilities
Transfers from Level 1 to Level 2	$ 0	$ 0
Transfers from Level 2 to Level 1	0	0
Recurring basis | Level 1
Financial Assets
Total financial assets	34,702,000	18,297,000
Financial Liabilities
Liabilities related to separate accounts	7,097,000	7,097,000
Recurring basis | Level 1 | Fixed maturity securities | United States government and government agencies and authorities
Financial Assets
Total financial assets	0	0
Recurring basis | Level 1 | Fixed maturity securities | State, municipalities and political subdivisions
Financial Assets
Total financial assets	0	0
Recurring basis | Level 1 | Fixed maturity securities | Foreign governments
Financial Assets
Total financial assets	0	0
Recurring basis | Level 1 | Fixed maturity securities | Commercial mortgage-backed
Financial Assets
Total financial assets		0
Recurring basis | Level 1 | Fixed maturity securities | Residential mortgage-backed
Financial Assets
Total financial assets	0	0
Recurring basis | Level 1 | Fixed maturity securities | U.S. Corporate
Financial Assets
Total financial assets	0	0
Recurring basis | Level 1 | Fixed maturity securities | Foreign Corporate
Financial Assets
Total financial assets	0	0
Recurring basis | Level 1 | Equity securities | Non-redeemable preferred stocks
Financial Assets
Total financial assets	0	0
Recurring basis | Level 1 | Short-term investments
Financial Assets
Total financial assets	2,460,000	10,498,000
Recurring basis | Level 1 | Cash equivalents
Financial Assets
Total financial assets	25,145,000	702,000
Recurring basis | Level 1 | Assets held in separate accounts
Financial Assets
Total financial assets	7,097,000	7,097,000
Recurring basis | Level 2
Financial Assets
Total financial assets	45,831,000	96,309,000
Financial Liabilities
Liabilities related to separate accounts	3,667,000	4,162,000
Recurring basis | Level 2 | Fixed maturity securities | United States government and government agencies and authorities
Financial Assets
Total financial assets	831,000	813,000
Recurring basis | Level 2 | Fixed maturity securities | State, municipalities and political subdivisions
Financial Assets
Total financial assets	6,757,000	25,674,000
Recurring basis | Level 2 | Fixed maturity securities | Foreign governments
Financial Assets
Total financial assets	369,000	369,000
Recurring basis | Level 2 | Fixed maturity securities | Commercial mortgage-backed
Financial Assets
Total financial assets		391,000
Recurring basis | Level 2 | Fixed maturity securities | Residential mortgage-backed
Financial Assets
Total financial assets	3,623,000	7,272,000
Recurring basis | Level 2 | Fixed maturity securities | U.S. Corporate
Financial Assets
Total financial assets	18,707,000	43,088,000
Recurring basis | Level 2 | Fixed maturity securities | Foreign Corporate
Financial Assets
Total financial assets	4,436,000	7,121,000
Recurring basis | Level 2 | Equity securities | Non-redeemable preferred stocks
Financial Assets
Total financial assets	226,000	7,419,000
Recurring basis | Level 2 | Short-term investments
Financial Assets
Total financial assets	7,215,000	0
Recurring basis | Level 2 | Cash equivalents
Financial Assets
Total financial assets	0	0
Recurring basis | Level 2 | Assets held in separate accounts
Financial Assets
Total financial assets	3,667,000	4,162,000
Recurring basis | Level 3
Financial Assets
Total financial assets	925,000	1,020,000
Financial Liabilities
Liabilities related to separate accounts	0	0
Recurring basis | Level 3 | Fixed maturity securities | United States government and government agencies and authorities
Financial Assets
Total financial assets	0	0
Recurring basis | Level 3 | Fixed maturity securities | State, municipalities and political subdivisions
Financial Assets
Total financial assets	0	0
Recurring basis | Level 3 | Fixed maturity securities | Foreign governments
Financial Assets
Total financial assets	0	0
Recurring basis | Level 3 | Fixed maturity securities | Commercial mortgage-backed
Financial Assets
Total financial assets		0
Recurring basis | Level 3 | Fixed maturity securities | Residential mortgage-backed
Financial Assets
Total financial assets	0	0
Recurring basis | Level 3 | Fixed maturity securities | U.S. Corporate
Financial Assets
Total financial assets	925,000	1,020,000
Recurring basis | Level 3 | Fixed maturity securities | Foreign Corporate
Financial Assets
Total financial assets	0	0
Recurring basis | Level 3 | Equity securities | Non-redeemable preferred stocks
Financial Assets
Total financial assets	0	0
Recurring basis | Level 3 | Short-term investments
Financial Assets
Total financial assets	0	0
Recurring basis | Level 3 | Cash equivalents
Financial Assets
Total financial assets	0	0
Recurring basis | Level 3 | Assets held in separate accounts
Financial Assets
Total financial assets	0
Recurring basis | Total
Financial Assets
Total financial assets	81,458,000	115,626,000
Financial Liabilities
Liabilities related to separate accounts	10,764,000	11,259,000
Recurring basis | Total | Fixed maturity securities | United States government and government agencies and authorities
Financial Assets
Total financial assets	831,000	813,000
Recurring basis | Total | Fixed maturity securities | State, municipalities and political subdivisions
Financial Assets
Total financial assets	6,757,000	25,674,000
Recurring basis | Total | Fixed maturity securities | Foreign governments
Financial Assets
Total financial assets	369,000	369,000
Recurring basis | Total | Fixed maturity securities | Commercial mortgage-backed
Financial Assets
Total financial assets		391,000
Recurring basis | Total | Fixed maturity securities | Residential mortgage-backed
Financial Assets
Total financial assets	3,623,000	7,272,000
Recurring basis | Total | Fixed maturity securities | U.S. Corporate
Financial Assets
Total financial assets	19,632,000	44,108,000
Recurring basis | Total | Fixed maturity securities | Foreign Corporate
Financial Assets
Total financial assets	4,436,000	7,121,000
Recurring basis | Total | Equity securities | Non-redeemable preferred stocks
Financial Assets
Total financial assets	226,000	7,419,000
Recurring basis | Total | Short-term investments
Financial Assets
Total financial assets	9,675,000	10,498,000
Recurring basis | Total | Cash equivalents
Financial Assets
Total financial assets	25,145,000	702,000
Recurring basis | Total | Assets held in separate accounts
Financial Assets
Total financial assets	$ 10,764,000	$ 11,259,000

Fair Value Disclosures - Carryi

Fair Value Disclosures - Carrying Value, Fair Value, and Fair Value Hierarchy (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Financial Assets
Commercial mortgage loans on real estate, at amortized cost	$ 0	$ 15,311
Total assets	474,506	395,267
Financial Liabilities
Total liabilities	406,973	345,659
Level 1
Financial Assets
Commercial mortgage loans on real estate, at amortized cost		0
Policy loans		244
Total assets		244
Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal)	0	0
Funds withheld under reinsurance	176	190
Total liabilities	176	190
Level 2
Financial Assets
Commercial mortgage loans on real estate, at amortized cost		0
Policy loans		0
Total assets		0
Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal)	0	0
Funds withheld under reinsurance	0	0
Total liabilities	0	0
Level 3
Financial Assets
Commercial mortgage loans on real estate, at amortized cost		16,217
Policy loans		0
Total assets		16,217
Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal)	6,268	5,389
Funds withheld under reinsurance	0	0
Total liabilities	6,268	5,389
Carrying Value
Financial Assets
Commercial mortgage loans on real estate, at amortized cost		15,311
Policy loans		244
Total assets		15,555
Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal)	5,469	4,899
Funds withheld under reinsurance	176	190
Total liabilities	5,645	5,089
Total
Financial Assets
Commercial mortgage loans on real estate, at amortized cost		16,217
Policy loans		244
Total assets		16,461
Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal)	6,268	5,389
Funds withheld under reinsurance	176	190
Total liabilities	$ 6,444	$ 5,579

Income Taxes - Deferred Tax Exp

Income Taxes - Deferred Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current and deferred federal tax expense (benefit)
Current expense	$ 15,125	$ 1,744	$ 378
Deferred (benefit) expense	(1,683)	(342)	1,474
Total income tax expense	$ 13,442	$ 1,402	$ 1,852

Income Taxes - Income Tax Recon

Income Taxes - Income Tax Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Federal income tax rate (as a percent)	35.00%	35.00%	35.00%
Reconciling items:
Tax exempt interest (as a percent)	(0.60%)	(9.40%)	(8.00%)
Dividend received deduction (as a percent)	(0.10%)	(1.70%)	(1.40%)
Goodwill (as a percent)	0.30%	0.00%	0.00%
AEB sale intercompany allocation (as a percent)	3.70%	0.00%	0.00%
Non deductible health insurer fee (as a percent)	0.10%	1.00%	0.70%
Other (as a percent)	0.10%	0.20%	0.10%
Effective income tax rate: (as a percent)	38.50%	25.10%	26.40%
Unrecognized tax benefits (less than)	$ 93	$ 93	$ 93

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets
Deferred gain on disposal of business	$ 1,850,000	$ 755,000
Investments, net	434,000	1,374,000
Deferred acquisition costs (1)	1,270,000	1,143,000
Other	411,000	90,000
Total deferred tax asset	3,965,000	3,362,000
Deferred tax liabilities
Policyholder and separate account reserves	0	(1,157,000)
Net unrealized appreciation on securities	(1,318,000)	(3,200,000)
Other	0	(15,000)
Total deferred tax liability	(1,318,000)	(4,372,000)
Net deferred income tax asset (liability)	2,647,000	$ (1,010,000)
Cumulative valuation allowance against deferred tax assets	0
Change in valuation allowance against deferred tax assets	3,965,000
Net operating loss carryforward	$ 0

Stockholder's Equity (Details)

Stockholder's Equity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Stockholders' Equity Note [Abstract]
Authorized shares of common stock	100,000	100,000
Par value of shares of common stock (in dollars per share)	$ 20	$ 20
Dividends paid	$ 3,753	$ 8,075	$ 3,890
Transfer of Gain	$ 3,666

Statutory Information - Reconci

Statutory Information - Reconciliation of Net Income and Stockholder's Equity on the Basis of Statutory Accounting (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reconciliations of Net Income
Net income	$ 21,507	$ 4,178	$ 5,170
Reconciliations of Stockholder's Equity
Total stockholder's equity	67,533	49,608	55,715	$ 52,387
New York Department of Commerce
Reconciliations of Net Income
Based on statutory accounting principles	22,024	3,302	5,590
Deferred acquisition costs, goodwill, taxes, and asset valuation reserve	(319)	117	(97)
Deferred and uncollected premiums	76,449	(40)	(40)
Policy and claim reserves	(71,007)	(108)	(850)
Investment valuation difference	108	314	(62)
Commissions and fees	(20,145)	0	1
Deferred taxes	1,682	343	(1,474)
Pension	0	0	2,032
Interest maintenance reserve, deferral and amortization	(691)	137	66
Non-admitted assets and other	0	0	0
Deferred gain on disposal of businesses and gain (loss) on AEB Sale	13,406	113	4
Net income	21,507	4,178	$ 5,170
Reconciliations of Stockholder's Equity
Based on statutory accounting principles	67,446	39,534
Deferred acquisition costs, goodwill, taxes, and asset valuation reserve	198	1,188
Deferred and uncollected premiums	0	(40)
Policy and claim reserves	(449)	4,787
Investment valuation difference	3,771	9,040
Commissions and fees	0	0
Deferred taxes	760	(4,210)
Pension	(252)	(252)
Interest maintenance reserve, deferral and amortization	72	763
Non-admitted assets and other	1,274	956
Deferred gain on disposal of businesses and gain (loss) on AEB Sale	(5,287)	(2,158)
Total stockholder's equity	$ 67,533	$ 49,608

Statutory Information - Narrati

Statutory Information - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2017
Statutory Information
Dividend declared and paid	$ 3,753,000	$ 8,075,000	$ 3,890,000
New York Department of Commerce
Statutory Information
Ordinary dividends declared and paid	3,753,000
Extraordinary dividends declared and paid	0	4,000,000	0
Dividend declared and paid		$ 4,075,000	$ 3,890,000
TAC of the Company subject to RBC Requirements	67,644,000
Corresponding Authorized Control	$ 1,920,000
Maximum | New York Department of Commerce
Statutory Information
RBC Ratio under Authorized Control Level (as a percent)	100.00%
RBC Ratio under Company Action Level (as a percent)	200.00%
Maximum | Forecast | New York Department of Commerce
Statutory Information
Maximum dividend payable under state regulatory requirements				$ 19,634,000
Minimum | New York Department of Commerce
Statutory Information
RBC Ratio under Company Action Level (as a percent)	100.00%

Reinsurance - Schedule of Reins

Reinsurance - Schedule of Reinsurance Recoverable (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Reinsurance Disclosures [Abstract]
Ceded future policyholder benefits and expense	$ 289,303	$ 213,792
Ceded unearned premium	3,158	3,743
Ceded claims and benefits payable	95,936	41,266
Ceded paid losses	476	1,480
Net reinsurance recoverable	$ 388,873	$ 260,281

Reinsurance - Schedule of Rei55

Reinsurance - Schedule of Reinsurance Recoverables by A.M. Best Rating and Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)reinsurer	Dec. 31, 2015USD ($)
Reinsurance Recoverables
Reinsurance recoverable, gross	$ 388,887
Less: Allowance	(14)
Net reinsurance recoverable	388,873	$ 260,281
Ceded future policyholder benefits and expense
Reinsurance Recoverables
Reinsurance recoverable, gross	289,303
Less: Allowance	0
Net reinsurance recoverable	289,303
Ceded unearned premiums
Reinsurance Recoverables
Reinsurance recoverable, gross	3,158
Less: Allowance	0
Net reinsurance recoverable	3,158
Ceded claims and benefits payable
Reinsurance Recoverables
Reinsurance recoverable, gross	95,936
Less: Allowance	0
Net reinsurance recoverable	95,936
Ceded paid losses
Reinsurance Recoverables
Reinsurance recoverable, gross	490
Less: Allowance	(14)
Net reinsurance recoverable	476
John Hancock, The Hartford and Sun Life
Reinsurance Recoverables
Net reinsurance recoverable	$ 387,504
Number of reinsurers with the largest reinsurance recoverable balances | reinsurer	3
AM Best, A Plus Plus or A Plus
Reinsurance Recoverables
Reinsurance recoverable, gross	$ 383,149
AM Best, A Plus Plus or A Plus | Ceded future policyholder benefits and expense
Reinsurance Recoverables
Reinsurance recoverable, gross	283,676
AM Best, A Plus Plus or A Plus | Ceded unearned premiums
Reinsurance Recoverables
Reinsurance recoverable, gross	3,158
AM Best, A Plus Plus or A Plus | Ceded claims and benefits payable
Reinsurance Recoverables
Reinsurance recoverable, gross	95,740
AM Best, A Plus Plus or A Plus | Ceded paid losses
Reinsurance Recoverables
Reinsurance recoverable, gross	575
AM Best, A or A-
Reinsurance Recoverables
Reinsurance recoverable, gross	5,627
AM Best, A or A- | Ceded future policyholder benefits and expense
Reinsurance Recoverables
Reinsurance recoverable, gross	5,627
AM Best, A or A- | Ceded unearned premiums
Reinsurance Recoverables
Reinsurance recoverable, gross	0
AM Best, A or A- | Ceded claims and benefits payable
Reinsurance Recoverables
Reinsurance recoverable, gross	0
AM Best, A or A- | Ceded paid losses
Reinsurance Recoverables
Reinsurance recoverable, gross	0
Not rated
Reinsurance Recoverables
Reinsurance recoverable, gross	111
Not rated | Ceded future policyholder benefits and expense
Reinsurance Recoverables
Reinsurance recoverable, gross	0
Not rated | Ceded unearned premiums
Reinsurance Recoverables
Reinsurance recoverable, gross	0
Not rated | Ceded claims and benefits payable
Reinsurance Recoverables
Reinsurance recoverable, gross	196
Not rated | Ceded paid losses
Reinsurance Recoverables
Reinsurance recoverable, gross	$ (85)

Reinsurance - Effect of Reinsur

Reinsurance - Effect of Reinsurance Premiums (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Effect of reinsurance on premiums earned and benefits incurred
Direct earned premiums	$ 24,776	$ 26,343	$ 27,244
Premiums assumed	2,566	5,251	5,753
Premiums ceded	(22,823)	(9,925)	(9,295)
Net earned premiums	4,519	21,669	23,702
Direct policyholder benefits	101,142	31,404	93,437
Policyholder benefits assumed	2,040	6,098	4,169
Policyholder benefits ceded	(100,145)	(21,175)	(81,665)
Net policyholder benefits	3,037	16,327	15,941
Long Duration Contracts
Effect of reinsurance on premiums earned and benefits incurred
Direct earned premiums	9,350	9,070	8,254
Premiums assumed	10	0	295
Premiums ceded	(9,350)	(9,070)	(8,254)
Net earned premiums	10	0	295
Direct policyholder benefits	92,112	20,437	80,833
Policyholder benefits assumed	217	21	258
Policyholder benefits ceded	(92,320)	(20,437)	(80,833)
Net policyholder benefits	9	21	258
Short Duration Contracts
Effect of reinsurance on premiums earned and benefits incurred
Direct earned premiums	15,426	17,273	18,990
Premiums assumed	2,556	5,251	5,458
Premiums ceded	(13,473)	(855)	(1,041)
Net earned premiums	4,509	21,669	23,407
Direct policyholder benefits	9,030	10,967	12,604
Policyholder benefits assumed	1,823	6,077	3,911
Policyholder benefits ceded	(7,825)	(738)	(832)
Net policyholder benefits	$ 3,028	$ 16,306	$ 15,683

Reinsurance - Business Divestit

Reinsurance - Business Divestitures Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)reinsurer	Dec. 31, 2015USD ($)
Reinsurance Recoverables
Reinsurance recoverables	$ 388,873	$ 260,281
Minimum
Reinsurance Recoverables
Number of reinsurer insolvency for making company responsible for administering reinsurance business | reinsurer	1
Sun Life
Reinsurance Recoverables
Reinsurance recoverables	$ 54,376
The Hartford
Reinsurance Recoverables
Reinsurance recoverables	5,627	5,050
John Hancock
Reinsurance Recoverables
Reinsurance recoverables	$ 327,501	$ 248,591

Reserves - Roll Forward of Shor

Reserves - Roll Forward of Short Duration Claims and Benefits Payable Balances (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Liability for Unpaid Claims and Claims Adjustment Expense [Roll Forward]
Balance at the beginning of the period, gross of reinsurance	$ 107,075	$ 108,426	$ 110,544
Less: Reinsurance ceded and other	(42,446)	(38,148)	(31,787)
Balance at the beginning of the period, net of reinsurance	64,629	70,278	78,757
Incurred losses and loss adjustment expenses related to:
Current Year	5,572	12,327	14,375
Prior year's interest	494	3,133	3,412
Prior year(s)	(2,870)	583	(1,681)
Total incurred losses and loss adjustment expenses	3,196	16,043	16,106
Paid losses and loss adjustment expenses related to:
Current year	5,486	7,574	8,134
Prior year(s)	62,089	14,118	16,451
Total paid losses and loss adjustment expenses	67,575	21,692	24,585
Balance at the end of the period, net of reinsurance	250	64,629	70,278
Plus: Reinsurance ceded and other	96,404	42,446	38,148
Balance at the end of the period, gross of reinsurance	$ 96,654	$ 107,075	$ 108,426

Reserves - Narrative (Details)

Reserves - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Assurant Health and AEB
Claims and Benefits Payable
Favorable (unfavorable) loss development	$ 2,697	$ (340)	$ 2,097

Accumulated Other Comprehensi60

Accumulated Other Comprehensive Income - Reclassification Adjustments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning Balance	$ 49,608	$ 55,715	$ 52,387
Other comprehensive loss before reclassifications	(421)	(2,018)	2,244
Amounts reclassified from accumulated other comprehensive (loss) income	(3,074)	(192)	(196)
Total other comprehensive (loss) income	(3,495)	(2,210)	2,048
Ending Balance	67,533	49,608	55,715
Unrealized gains on securities
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning Balance	5,817	7,948	5,950
Other comprehensive loss before reclassifications	(342)	(1,876)	2,194
Amounts reclassified from accumulated other comprehensive (loss) income	(3,110)	(255)	(196)
Total other comprehensive (loss) income	(3,452)	(2,131)	1,998
Ending Balance	2,365	5,817	7,948
OTTI
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning Balance	234	313	263
Other comprehensive loss before reclassifications	(79)	(142)	50
Amounts reclassified from accumulated other comprehensive (loss) income	36	63	0
Total other comprehensive (loss) income	(43)	(79)	50
Ending Balance	191	234	313
Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning Balance	6,051	8,261	6,213
Ending Balance	$ 2,556	$ 6,051	$ 8,261

Accumulated Other Comprehensi61

Accumulated Other Comprehensive Income - Reclassifications Out of AOCI (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Amount reclassified from accumulated other comprehensive income
Net realized gains on investments, excluding other-than-temporary impairment losses	$ 5,491	$ 624	$ 263
Provision for income taxes	(13,442)	(1,402)	(1,852)
Portion of net gain recognized in other comprehensive income, before taxes	31	(92)	0
Net income	21,507	4,178	5,170
Total reclassifications for the period	3,074	192	196
Reclassified from accumulated other comprehensive income
Amount reclassified from accumulated other comprehensive income
Total reclassifications for the period	(3,074)	(192)	(196)
Unrealized gains on securities
Amount reclassified from accumulated other comprehensive income
Total reclassifications for the period	3,110	255	196
Unrealized gains on securities | Reclassified from accumulated other comprehensive income
Amount reclassified from accumulated other comprehensive income
Net realized gains on investments, excluding other-than-temporary impairment losses	(4,785)	(392)	(301)
Provision for income taxes	1,675	137	105
Net income	(3,110)	(255)	(196)
OTTI
Amount reclassified from accumulated other comprehensive income
Total reclassifications for the period	(36)	(63)	0
OTTI | Reclassified from accumulated other comprehensive income
Amount reclassified from accumulated other comprehensive income
Provision for income taxes	(19)	(34)	0
Portion of net gain recognized in other comprehensive income, before taxes	55	97	0
Net income	$ 36	$ 63	$ 0

Related Party Transactions (Det

Related Party Transactions (Details) - Parent and its affiliates - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Related Party Transactions
Net fees paid for services provided by the related parties	$ 939	$ 4,798	$ 5,217
Tax payment related to disposal	$ 15,846	$ 28	$ 1,280

Schedule I-Summary of Investm63

Schedule I-Summary of Investments Other-Than-Investments in Related Parties (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	$ 41,783
Fair Value	45,549
Amount at which shown in balance sheet	45,549	$ 119,220
Fixed maturity securities
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	31,969	77,093
Fair Value	35,648	$ 85,748
Amount at which shown in balance sheet	35,648
United States government and government agencies and authorities
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	685
Fair Value	831
Amount at which shown in balance sheet	831
States, municipalities and political subdivisions
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	6,347
Fair Value	6,757
Amount at which shown in balance sheet	6,757
Foreign governments
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	255
Fair Value	369
Amount at which shown in balance sheet	369
Residential mortgage-backed
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	3,129
Fair Value	3,623
Amount at which shown in balance sheet	3,623
U.S. corporate
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	17,734
Fair Value	19,632
Amount at which shown in balance sheet	19,632
Foreign corporate
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	3,819
Fair Value	4,436
Amount at which shown in balance sheet	4,436
Non-redeemable preferred stocks
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	139
Fair Value	226
Amount at which shown in balance sheet	226
Short-term investments
Summary of Investments Other-Than-Investments in Related Parties
Cost or Amortized Cost	9,675
Fair Value	9,675
Amount at which shown in balance sheet	$ 9,675

Schedule III-Supplementary In64

Schedule III-Supplementary Insurance Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Supplementary Insurance Information [Abstract]
Future policy benefits and expenses	$ 289,303	$ 216,602	$ 210,978
Unearned premiums	3,159	4,004	4,281
Claims and benefits payable	96,654	107,075	108,426
Premium revenue	4,519	21,669	23,702
Net investment income	2,437	5,965	6,834
Benefits claims, losses and settlement expenses	3,037	16,327	15,941
Other operating expenses	$ 1,155	$ 6,689	$ 7,755

Schedule IV-Reinsurance (Detail

Schedule IV-Reinsurance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Life insurance in force
Direct amount	$ 791,862	$ 947,211	$ 907,453
Ceded to other companies	753,707	82,721	132,724
Assumed from other companies	0	0	0
Net amount	$ 38,155	$ 864,490	$ 774,729
Percentage of amount assumed to net	0.00%	0.00%	0.00%
Premiums:
Direct amount	$ 24,776	$ 26,343	$ 27,244
Ceded to other companies	22,823	9,925	9,295
Assumed from other companies	2,566	5,251	5,753
Net earned premiums	$ 4,519	$ 21,669	$ 23,702
Percentage of amount assumed to net	56.90%	24.20%	24.30%
Benefits:
Direct amount	$ 101,142	$ 31,404	$ 93,437
Ceded to other companies	100,145	21,175	81,665
Assumed from other companies	2,040	6,098	4,169
Net policyholder benefits	$ 3,037	$ 16,327	$ 15,941
Percentage of amount assumed to net	67.20%	37.30%	26.10%
Life insurance
Premiums:
Direct amount	$ 3,976	$ 4,090	$ 4,715
Ceded to other companies	3,213	764	1,064
Assumed from other companies	0	0	0
Net earned premiums	$ 763	$ 3,326	$ 3,651
Percentage of amount assumed to net	0.00%	0.00%	0.00%
Benefits:
Direct amount	$ 3,221	$ 3,109	$ 3,775
Ceded to other companies	2,846	1,782	1,462
Assumed from other companies	720	0	0
Net policyholder benefits	$ 1,095	$ 1,327	$ 2,313
Percentage of amount assumed to net	65.80%	0.00%	0.00%
Accident and health insurance
Premiums:
Direct amount	$ 20,800	$ 22,253	$ 22,529
Ceded to other companies	19,610	9,161	8,231
Assumed from other companies	2,566	5,251	5,753
Net earned premiums	$ 3,756	$ 18,343	$ 20,051
Percentage of amount assumed to net	68.30%	28.60%	28.70%
Benefits:
Direct amount	$ 97,921	$ 28,295	$ 89,662
Ceded to other companies	97,299	19,393	80,203
Assumed from other companies	1,320	6,098	4,169
Net policyholder benefits	$ 1,942	$ 15,000	$ 13,628
Percentage of amount assumed to net	68.00%	40.70%	30.60%

Schedule V-Valuation and Qual66

Schedule V-Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Movement in valuation and qualifying accounts
Balance at Beginning of Year	$ 120	$ 386	$ 398
Charged to Costs and Expenses	(70)	(266)	(12)
Charged to Other Accounts	0	0	0
Deductions	0	0	0
Balance at End of Year	50	120	386
Valuation allowance for mortgage loans on real estate
Movement in valuation and qualifying accounts
Balance at Beginning of Year	120	386	398
Charged to Costs and Expenses	(120)	(266)	(12)
Charged to Other Accounts	0	0	0
Deductions	0	0	0
Balance at End of Year	0	120	$ 386
Valuation allowance for uncollectible accounts
Movement in valuation and qualifying accounts
Balance at Beginning of Year	0
Charged to Costs and Expenses	36
Charged to Other Accounts	0
Deductions	0
Balance at End of Year	36	0
Valuation allowance for Reinsurance Recoverables
Movement in valuation and qualifying accounts
Balance at Beginning of Year	0
Charged to Costs and Expenses	14
Charged to Other Accounts	0
Deductions	0
Balance at End of Year	$ 14	$ 0