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Income Taxes - Summary of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Net deferred tax asset |  |
Deferred tax assets | $ 75,864 | $ 91,729
Deferred tax liabilities | (438,617) | (448,539)
Net deferred tax liability | (362,753) | (356,810)
Components of the net deferred tax asset |  |
Contingency reserves | (425,360) | (432,265)
Unrealized (gain) loss on investments | 45,226 | 60,439
Unearned premium reserve | 11,978 | 14,099
Investments in limited partnerships | (11,258) | (13,907)
Accrued expenses | 6,404 | 6,257
Fixed assets | 4,433 | 1,197
Unearned ceding commissions | 2,066 | 2,363
Change in fair market value of derivatives | 1,972 | 2,377
Deferred policy acquisition costs | (1,779) | (2,152)
Nonvested shares | 1,938 | 1,640
Loss reserves | 1,033 | 965
Start-up expenditures, net | 884 | 1,233
Impairments on available-for-sale investment securities | 38 | 1,155
Prepaid expenses | (220) | (156)
Other | (108) | (55)
Net deferred tax liability | $ (362,753) | $ (356,810)

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