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Income Tax (Tables)

12 Months Ended

Dec. 31, 2012

Income Tax [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

			2012			2011			2010
Pre-tax income - U.S.			$	644,219		$	400,278		$	500,938
Pre-tax income - foreign				275,004			363,293			305,243
		Total pre-tax income	$	919,223		$	763,571		$	806,181

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision for income tax expense for the years ended December 31, 2012, 2011 and 2010 consists of the following (dollars in thousands):
															2012			2011			2010
Current income tax expense (benefit):
U.S.			$	52,378		$	(1,605)		$	(217,970)
Foreign				36,840			50,138			63,233
	Total current			89,218			48,533			(154,737)
Deferred income tax expense (benefit):
U.S.				183,929			155,895			392,905
Foreign				14,183			13,098			32,271
	Total deferred			198,112			168,993			425,176
		Total provision for income taxes	$	287,330		$	217,526		$	270,439

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Provision for income tax expense differed from the amounts computed by applying the U.S. federal income tax statutory rate of 35% to pre-tax income as a result of the following for the years ended December 31, 2012, 2011 and 2010 (dollars in thousands):
																		2012				2011				2010
															Tax provision at U.S. statutory rate			$	321,728			$	267,250			$	282,163
Increase (decrease) in income taxes resulting from:
	Foreign tax rate differing from U.S. tax rate			(14,705)				(9,681)				(7,544)
	Differences in tax basis in foreign jurisdictions			(21,086)				(11,584)				(5,210)
	Deferred tax valuation allowance			635				4,147				(11)
	Amounts related to tax audit contingencies			2,260				5,562				3,942
	Corporate rate changes - Canada			1,374				(40,593)				--
	Corporate rate changes - other			(1,070)				(1,933)				--
	Subpart F			13,571				9,340				--
	Foreign tax credits			(7,808)				(3,546)				--
	Return to provision adjustments			(7,351)				(1,863)				(2,322)
	Other, net			(218)				427				(579)
		Total provision for income taxes	$	287,330			$	217,526			$	270,439
Effective tax rate				31.3	%			28.5	%			33.5	%

Schedule Of Income Tax Expense Benefit Intraperiod Tax Allocation [Table Text Block]

Total income taxes for the years ended December 31, 2012, 2011 and 2010 were as follows (dollars in thousands):
				2012			2011			2010
Provision for income taxes				$	287,330		$	217,526		$	270,439
	Income tax from OCI and additional paid-in-capital:
		Net unrealized holding gain (loss) on debt and equity securities recognized for financial reporting purposes
						246,682			275,975			267,445
		Exercise of stock options			(2,902)			(4,934)			2,255
		Foreign currency translation			(921)			1,579			(19,633)
		Unrealized pension and post retirement			(2,779)			(8,581)			911
			Total income taxes provided	$	527,410		$	481,565		$	521,417

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The tax effects of temporary differences that give rise to significant portions of the deferred income tax asset and liabilities at December 31, 2012 and 2011, are presented in the following tables (dollars in thousands):
																	2012			2011
Deferred income tax assets:
	Nondeductible accruals			$	77,116		$	51,101
	Differences between tax and financial reporting amounts concerning certain reinsurance transactions
							17,054			17,097
	Investment income differences				109,275			98,496
	Deferred acquisition costs capitalized for tax				91,886			67,006
	Net operating loss carryforward				159,821			174,503
	Differences in foreign currency translation				621			--
	Capital loss and tax credit carryforwards				23,595			41,737
		Subtotal			479,368			449,940
Valuation allowance					(10,100)			(8,630)
	Total deferred income tax assets				469,268			441,310
Deferred income tax liabilities:
	Deferred acquisition costs capitalized for financial reporting				1,082,394			1,047,748
	Differences between tax and financial reporting amounts concerning certain reinsurance transactions
							637,002			473,767
	Differences in the tax basis of cash and invested assets				832,940			574,738
	Investment income differences				12,719			13,499
	Differences in foreign currency translation				--			8,604
		Total deferred income tax liabilities			2,565,055			2,118,356
			Net deferred income tax liabilities	$	2,095,787		$	1,677,046
Balance sheet presentation of net deferred income tax liabilities:
	Included in other assets			$	24,714		$	2,788
	Included in deferred income taxes				2,120,501			1,679,834
			Net deferred income tax liabilities	$	2,095,787		$	1,677,046

Summary of Income Tax Contingencies [Table Text Block]

		Total Unrecognized Tax Benefits
		2012			2011			2010
Beginning balance, January 1		$	194,260		$	182,354		$	221,040
Additions for tax positions of prior years			47,438			7,968			17,255
Reductions for tax positions of prior years			--			--			(59,879)
Additions for tax positions of current year			3,938			3,938			3,938
Ending balance, December 31		$	245,636		$	194,260		$	182,354

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



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