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Supplemental Information about Changes to Accumulated Other Comprehensive Income | 9 Months Ended
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Sep. 30, 2025
Equity [Abstract] |
Supplemental Information about Changes to Accumulated Other Comprehensive Income | Note 3—Supplemental Information about Changes to Accumulated Other Comprehensive Income Components of Accumulated Other Comprehensive Income: An analysis of the change in balance by component of Accumulated Other Comprehensive Income is as follows for the three and nine month periods ended September 30, 2025 and 2024:
| Three Months Ended September 30, 2025
| Available for Sale Assets |  | Future Policy Benefits |  |  |  | Foreign Exchange |  | Pension Adjustments |  | Total
Balance at July 1, 2025 | $ | (1,251,427) |  |  | $ | (746,269) |  |  |  |  | $ | (6,969) |  |  | $ | 20,797 |  |  | $ | (1,983,868) |
Other comprehensive income (loss) before reclassifications, net of tax | 342,044 |  |  | (334,519) |  |  |  |  | (4,445) |  |  | — |  |  | 3,080 |
Reclassifications, net of tax | 7,847 |  |  | — |  |  |  |  | — |  |  | 50 |  |  | 7,897 |
Other comprehensive income (loss) | 349,891 |  |  | (334,519) |  |  |  |  | (4,445) |  |  | 50 |  |  | 10,977 |
Balance at September 30, 2025 | $ | (901,536) |  |  | $ | (1,080,788) |  |  |  |  | $ | (11,414) |  |  | $ | 20,847 |  |  | $ | (1,972,891) |
| Three Months Ended September 30, 2024
| Available for Sale Assets |  | Future Policy Benefits |  |  |  | Foreign Exchange |  | Pension Adjustments |  | Total
Balance at July 1, 2024 | $ | (1,271,213) |  |  | $ | (911,717) |  |  |  |  | $ | (4,726) |  |  | $ | (1,964) |  |  | $ | (2,189,620) |
Other comprehensive income (loss) before reclassifications, net of tax | 686,343 |  |  | (985,420) |  |  |  |  | 5,764 |  |  | — |  |  | (293,313) |
Reclassifications, net of tax | (1,903) |  |  | — |  |  |  |  | — |  |  | 93 |  |  | (1,810) |
Other comprehensive income (loss) | 684,440 |  |  | (985,420) |  |  |  |  | 5,764 |  |  | 93 |  |  | (295,123) |
Balance at September 30, 2024 | $ | (586,773) |  |  | $ | (1,897,137) |  |  |  |  | $ | 1,038 |  |  | $ | (1,871) |  |  | $ | (2,484,743) |
| Nine Months Ended September 30, 2025
| Available for Sale Assets |  | Future Policy Benefits |  |  |  | Foreign Exchange |  | Pension Adjustments |  | Total
Balance at January 1, 2025 | $ | (1,319,618) |  |  | $ | (709,042) |  |  |  |  | $ | (21,757) |  |  | $ | 20,697 |  |  | $ | (2,029,720) |
Other comprehensive income (loss) before reclassifications, net of tax | 404,498 |  |  | (371,746) |  |  |  |  | 10,343 |  |  | — |  |  | 43,095 |
Reclassifications, net of tax | 13,584 |  |  | — |  |  |  |  | — |  |  | 150 |  |  | 13,734 |
Other comprehensive income (loss) | 418,082 |  |  | (371,746) |  |  |  |  | 10,343 |  |  | 150 |  |  | 56,829 |
Balance at September 30, 2025 | $ | (901,536) |  |  | $ | (1,080,788) |  |  |  |  | $ | (11,414) |  |  | $ | 20,847 |  |  | $ | (1,972,891) |
| Nine Months Ended September 30, 2024
| Available for Sale Assets |  | Future Policy Benefits |  |  |  | Foreign Exchange |  | Pension Adjustments |  | Total
Balance at January 1, 2024 | $ | (827,596) |  |  | $ | (1,947,391) |  |  |  |  | $ | 4,719 |  |  | $ | (2,151) |  |  | $ | (2,772,419) |
Other comprehensive income (loss) before reclassifications, net of tax | 238,785 |  |  | 50,254 |  |  |  |  | (3,681) |  |  | — |  |  | 285,358 |
Reclassifications, net of tax | 2,038 |  |  | — |  |  |  |  | — |  |  | 280 |  |  | 2,318 |
Other comprehensive income (loss) | 240,823 |  |  | 50,254 |  |  |  |  | (3,681) |  |  | 280 |  |  | 287,676 |
Balance at September 30, 2024 | $ | (586,773) |  |  | $ | (1,897,137) |  |  |  |  | $ | 1,038 |  |  | $ | (1,871) |  |  | $ | (2,484,743) |
Reclassification Adjustments: Reclassification adjustments out of accumulated other comprehensive income are presented below for the three and nine month periods ended September 30, 2025 and 2024.
|  | Three Months Ended September 30, |  | Nine Months Ended September 30, |  | Affected line items in the Statements of Operations
Component Line Item |  | 2025 |  | 2024 |  | 2025 |  | 2024 |
Unrealized investment (gains) losses on available for sale assets: |  |  |  |  |  |  |  |  |  |
Realized (gains) losses |  | $ | 11,746 |  |  | $ | (257) |  |  | $ | 23,755 |  |  | $ | 9,732 |  |  | Realized (gains) losses
Amortization of (discount) premium |  | (1,813) |  |  | (2,151) |  |  | (6,560) |  |  | (7,152) |  |  | Net investment income
Total before tax |  | 9,933 |  |  | (2,408) |  |  | 17,195 |  |  | 2,580 |  |  |
Tax |  | (2,086) |  |  | 505 |  |  | (3,611) |  |  | (542) |  |  | Income taxes
Total after-tax |  | 7,847 |  |  | (1,903) |  |  | 13,584 |  |  | 2,038 |  |  |
Pension adjustments: |  |  |  |  |  |  |  |  |  |
Amortization of prior service cost |  | 292 |  |  | 265 |  |  | 876 |  |  | 803 |  |  | Other operating expense
Amortization of actuarial (gain) loss |  | (228) |  |  | (147) |  |  | (685) |  |  | (449) |  |  | Other operating expense
Total before tax |  | 64 |  |  | 118 |  |  | 191 |  |  | 354 |  |  |
Tax |  | (14) |  |  | (25) |  |  | (41) |  |  | (74) |  |  | Income taxes
Total after-tax |  | 50 |  |  | 93 |  |  | 150 |  |  | 280 |  |  |
Total reclassification (after-tax) |  | $ | 7,897 |  |  | $ | (1,810) |  |  | $ | 13,734 |  |  | $ | 2,318 |  |  |

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/220/tableOfContent + Details
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