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Statutory Financial Information | 12 Months Ended
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Dec. 31, 2025
Statutory Accounting Practices [Abstract] |
Statutory Financial Information | 16. STATUTORY FINANCIAL INFORMATION The Company’s insurance subsidiaries are required to file annual statements with state regulatory authorities prepared on an accounting basis prescribed or permitted by such authorities (statutory basis), as codified by the National Association of Insurance Commissioners (“NAIC”). Permitted statutory accounting practices encompass all accounting practices that are not prescribed; such practices differ from state to state, may differ from company to company within a state, and may change in the future. The Company’s insurance subsidiaries did not have any permitted practices as of or for the years ended December 31, 2025, 2024 and 2023. Statutory capital and surplus differs from shareholders’ equity reported in accordance with U.S. GAAP primarily because under the statutory basis of accounting, deferred acquisition costs are expensed when incurred, generally bonds are carried at amortized cost, certain assets are non-admitted, and the recognition of deferred tax assets is based on different recoverability assumptions. The following table provides statutory net income for the years ended December 31 and statutory capital and surplus for the insurance subsidiaries as of December 31 for the periods indicated:
(in millions) |  | 2025 |  |  | 2024 |  |  | 2023 |
Statutory Net Income |  | $ | 644.7 |  |  | $ | 404.7 |  |  | $ | 36.5 |
Statutory Capital and Surplus |  |  | 3,337.9 |  |  |  | 2,971.7 |  |  |  | 2,642.7 |
The minimum statutory capital and surplus necessary to satisfy the Company’s regulatory requirements was $752.4 million, $705.7 million and $667.0 million, which equals the Authorized Control Level at December 31, 2025, 2024 and 2023, respectively.

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