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Other Comprehensive Income
 9 Months Ended
Sep. 30, 2024
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]  
Other Comprehensive Income Other Comprehensive Income
The pretax and related income tax benefit (expense) components of our other comprehensive income (loss) for the three and nine months ended September 30, 2024 and 2023 are included in table 9.1 below.
Components of other comprehensive income (loss)
Table
9.1
Three Months Ended September 30,Nine Months Ended September 30,
(In thousands)2024
2023
20242023
Net unrealized investment gains (losses) arising during the period$162,601 $(95,216)$140,005 $(31,387)
Total income tax benefit (expense)(34,146)19,995 (29,401)6,591 
Net of tax
128,455 (75,221)110,604 (24,796)
Net changes in benefit plan assets and obligations682 4,067 2,045 11,914 
Total income tax benefit (expense)(143)(854)(429)(2,502)
Net of tax
539 3,213 1,616 9,412 
Total other comprehensive income (loss)$163,283 (91,149)142,050 (19,473)
Total income tax benefit (expense)(34,289)19,141 (29,830)4,089 
Total other comprehensive income (loss), net of tax$128,994 $(72,008)$112,220 $(15,384)

The pretax and related income tax benefit (expense) components of the amounts reclassified from our accumulated other comprehensive income (loss) (“AOCI”) to our consolidated statements of operations for the three and nine months ended September 30, 2024 and 2023 are included in table 9.2 below.
Reclassifications from AOCI
Table
9.2
Three Months Ended September 30,Nine Months Ended September 30,
(In thousands)2024
2023
20242023
Reclassification adjustment for net realized (losses) gains (1)
$(2,368)$(3,085)$(14,402)$(13,020)
Income tax benefit (expense)497 648 3,024 2,734 
Net of tax
(1,871)(2,437)(11,378)(10,286)
Reclassification adjustment related to benefit plan assets and obligations (2)
(682)(2,376)(2,045)(12,379)
Income tax benefit (expense)143 499 429 2,600 
Net of tax
(539)(1,877)(1,616)(9,779)
Total reclassifications(3,050)(5,461)(16,447)(25,399)
Income tax benefit (expense)640 1,147 3,453 5,334 
Total reclassifications, net of tax$(2,410)$(4,314)$(12,994)$(20,065)
(1)Increases (decreases) Net realized investment gains (losses) on the consolidated statements of operations.
(2)Decreases (increases) Other underwriting and operating expenses, net on the consolidated statements of operations.

A rollforward of AOCI for the nine months ended September 30, 2024, including amounts reclassified from AOCI, are included in table 9.3 below.
Rollforward of AOCI
Table
9.3
Nine Months Ended September 30, 2024
(In thousands)Net unrealized gains and (losses) on available-for-sale securitiesNet benefit plan assets and (obligations) recognized in shareholders' equityTotal accumulated other comprehensive income (loss)
Balance at December 31, 2023, net of tax$(266,948)$(49,333)$(316,281)
Other comprehensive income (loss) before reclassifications99,226 — 99,226 
Less: Amounts reclassified from AOCI(11,378)(1,616)(12,994)
Balance, September 30, 2024, net of tax$(156,344)$(47,717)$(204,061)