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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Net deferred tax asset |  |
Deferred tax assets | $ 81,769 | $ 75,864
Deferred tax liabilities | (474,197) | (438,617)
Net deferred tax liability | (392,428) | (362,753)
Components of the net deferred tax asset |  |
Contingency reserves | (459,555) | (425,360)
Unrealized (gain) loss on investments | 47,725 | 45,226
Unearned premium reserve | 12,318 | 11,978
Investments in limited partnerships | (12,918) | (11,258)
Accrued expenses | 7,521 | 6,404
Fixed assets | 5,445 | 4,433
Unearned ceding commissions | 1,610 | 2,066
Change in fair market value of derivatives | 2,436 | 1,972
Deferred policy acquisition costs | (1,450) | (1,779)
Nonvested shares | 2,807 | 1,938
Loss reserves | 1,295 | 1,033
Start-up expenditures, net | 722 | 884
Impairments on available-for-sale investment securities | 0 | 38
Prepaid expenses | (255) | (220)
Other | (129) | (108)
Net deferred tax liability | $ (392,428) | $ (362,753)

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