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Discontinued Operations (Notes)
 9 Months Ended
Sep. 30, 2014
Discontinued Operations and Disposal Groups [Abstract]  
Disposal Groups, Including Discontinued Operations, Disclosure
Discontinued Operations: Kentucky Spirit Health Plan

In October 2012, the Company notified the Kentucky Cabinet for Health and Family Services (Cabinet) that it was exercising a contractual right that it believes allowed the Company to terminate its Medicaid managed care contract with the Commonwealth of Kentucky (Commonwealth) effective July 5, 2013.  As of July 6, 2013, our subsidiary, Kentucky Spirit Health Plan (KSHP), ceased serving Medicaid members in Kentucky. Refer to Note 12, Contingencies, in the Notes to the Consolidated Financial Statements for further information regarding litigation between the Company and the Cabinet.

The results of operations of KSHP are presented as discontinued operations for all periods presented. The assets, liabilities and results of operations of KSHP are classified as discontinued operations for all periods presented beginning in 2011. KSHP was previously reported in the Managed Care segment.

During the nine months ended September 30, 2014, the Company received $8,000 of dividends from KSHP. KSHP had remaining statutory capital of approximately $79,000 at September 30, 2014, which, subject to future dividends, will be transferred to unregulated cash upon regulatory approval.

Operating results for the discontinued operations are as follows:
 
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
 
2014
 
2013
 
2014
 
2013
Revenues
 
$
—

 
$
8,084

 
$
—

 
$
243,900

Earnings (loss) before income taxes
 
1,379

 
(1,572
)
 
3,679

 
(2,364
)
Net earnings (loss)
 
1,521

 
(952
)
 
2,368

 
(1,394
)

The net earnings from discontinued operations for the three months ended September 30, 2014 includes the reversal of the expense previously recorded for the health insurer fee of $1,788.

Assets and liabilities of the discontinued operations are as follows:
 
 
September 30, 2014
 
December 31, 2013
 
Current assets
 
$
72,234

 
$
77,512

 
Long term investments and restricted deposits
 
25,631

 
38,305

 
Assets of discontinued operations
 
$
97,865

 
$
115,817

 
 
 
 
 
 
 
Medical claims liability
 
$
11,847

 
$
27,637

 
Accounts payable and accrued expenses
 
6,776

 
2,657

 
Other liabilities
 
411

 
1,028

 
Liabilities of discontinued operations
 
$
19,034

 
$
31,322