v2.4.1.9

Income Taxes | 12 Months Ended
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Dec. 31, 2014
Income Tax [Abstract] |
Income Taxes | Income Taxes The consolidated income tax expense consists of the following for the years ended December 31 ($ in millions):
| 2014 |  | 2013 |  | 2012
Current provision: |  |  |  |  |
Federal | $ | 225 |  |  | $ | 121 |  |  | $ | 47 |
State and local | 13 |  |  | 6 |  |  | (4 | )
Total current provision | 238 |  |  | 127 |  |  | 43 |
Deferred provision | (42 | ) |  | (20 | ) |  | 4 |
Total provision for income taxes | $ | 196 |  |  | $ | 107 |  |  | $ | 47 |
The reconciliation of the tax provision at the U.S. Federal Statutory Rate to the provision for income taxes for the years ended December 31 is as follows ($ in millions):
| 2014 |  | 2013 |  | 2012
Earnings from continuing operations, before income tax expense | $ | 457 |  |  | $ | 269 |  |  | $ | 123 |
(Earnings) loss attributable to flow through noncontrolling interest | 4 |  |  | (1 | ) |  | 2 |
Earnings from continuing operations, less noncontrolling interest, before income tax expense | 461 |  |  | 268 |  |  | 125 |
Tax provision at the U.S. federal statutory rate | 162 |  |  | 94 |  |  | 44 |
State income taxes, net of federal income tax benefit | 6 |  |  | 3 |  |  | (2 | )
Nondeductible compensation | 1 |  |  | 12 |  |  | 1 |
Benefit from reversal of prior years impact of 162(m)(6) regulations | (14 | ) |  | — |  |  | — |
ACA Health Insurer Fee | 44 |  |  | — |  |  | — |
Nondeductible goodwill impairment | — |  |  | — |  |  | 8 |
Other, net | (3 | ) |  | (2 | ) |  | (4 | )
Income tax expense | $ | 196 |  |  | $ | 107 |  |  | $ | 47 |
The tax effects of temporary differences which give rise to deferred tax assets and liabilities are presented below for the years ended December 31 ($ in millions):
| 2014 |  | 2013
Deferred tax assets: |  |  |
Medical claims liability | $ | 27 |  |  | $ | 20 |
Accrued expenses | 11 |  |  | 5 |
Net operating loss carryforward | 21 |  |  | 16 |
Compensation accruals | 53 |  |  | 31 |
Premium and related receivables | 35 |  |  | 20 |
Other | 9 |  |  | 16 |
Deferred tax assets | 156 |  |  | 108 |
Valuation allowance | (12 | ) |  | (8 | )
Net deferred tax assets | $ | 144 |  |  | $ | 100 |
Deferred tax liabilities: |  |  |
Intangible assets | $ | 25 |  |  | $ | 18 |
Prepaid assets | 6 |  |  | 6 |
Depreciation and amortization | 26 |  |  | 30 |
Other | 4 |  |  | 2 |
Deferred tax liabilities | 61 |  |  | 56 |
Net deferred tax assets | $ | 83 |  |  | $ | 44 |
The Company's deferred tax assets include federal and state net operating losses, or NOLs. Accordingly, the total and annual deduction for those NOLs is limited by tax law. The federal NOLs of $5 million were all acquired in business combinations. The Company's federal NOLs expire between the years 2020 and 2033 and the state NOLs expire between the years 2015 and 2035. Valuation allowances are recorded for those NOLs the Company believes are more likely than not to expire unused. During 2014 and 2013, the Company recorded valuation allowance additions in the tax provision of $5 million and $1 million, respectively. The Company recorded valuation allowance reductions of $1 million during the years ended December 31, 2014 and 2013. As of December 31, 2014 and 2013, the Company maintained reserves for uncertain tax positions of $4 million and $3 million, respectively, that may be challenged by a tax authority. The unrecognized federal tax benefits are related to returns open from 2012 to 2014. The Company files in numerous state jurisdictions with varying statutes of limitation. The unrecognized state tax benefits are related to returns open from 2009 to 2014. In September 2014, the Internal Revenue Service issued final regulations related to the compensation deduction limitation applicable to certain health insurance issuers. The new regulations provided additional information regarding the definition of a health insurance issuer. Based on the final regulations, the Company no longer believes it is subject to the compensation deduction limitation in 2013 and 2014. As a result of this change in regulation, tax benefits of $14 million related to prior years were recorded during 2014.

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
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