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v3.22.4

Income Taxes - Summary of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Net deferred tax asset |  |
Deferred tax assets | $ 91,729 | $ 29,100
Deferred tax liabilities | (448,539) | (402,754)
Net deferred tax liability | (356,810) | (373,654)
Components of the net deferred tax asset |  |
Contingency reserves | (432,265) | (372,336)
Unrealized (gain) loss on investments | 60,439 |
Unrealized (gain) loss on investments |  | (14,573)
Unearned premium reserve | 14,099 | 12,539
Investments in limited partnerships | (13,907) | (13,002)
Accrued expenses | 6,257 | 6,076
Unearned ceding commissions | 2,363 | 2,474
Change in fair market value of derivatives | 2,377 | 1,827
Deferred policy acquisition costs | (2,152) | (2,642)
Nonvested shares | 1,640 | 1,841
Start-up expenditures, net | 1,233 | 880
Fixed assets | 1,197 | 836
Impairments on available-for-sale investment securities | 1,155 | 0
Loss reserves | 965 | 2,622
Prepaid expenses | (156) | (123)
Loss reserves - TCJA transition adjustment | (59) | (78)
Organizational expenditures | 4 | 5
Net deferred tax liability | $ (356,810) | $ (373,654)

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