XML 56 R47.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2014
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Liabilities Table | The components of Liabilities for Income Taxes at December 31, 2014 and 2013 were:
DOLLARS IN MILLIONS |  | 2014 |  | 2013
Current Income Tax Liabilities |  | $ | 7.8 |  |  | $ | 1.5 |
Deferred Income Tax Liabilities |  | 21.5 |  |  | — |
Unrecognized Tax Benefits |  | 7.2 |  |  | 6.8 |
Liabilities for Income Taxes |  | $ | 36.5 |  |  | $ | 8.3 |
Schedule of Deferred Tax Assets and Liabilities | The tax effects of temporary differences that give rise to significant portions of the Company’s Net Deferred Income Tax Assets and Deferred Income Tax Liabilities at December 31, 2014 and 2013 were:
DOLLARS IN MILLIONS |  | 2014 |  | 2013
Deferred Income Tax Assets: |  |  |  |
Insurance Reserves |  | $ | 78.7 |  |  | $ | 76.4 |
Unearned Premium Reserves |  | 35.5 |  |  | 40.2 |
Tax Capitalization of Policy Acquisition Costs |  | 73.0 |  |  | 73.3 |
Payroll and Employee Benefit Accruals |  | 74.0 |  |  | 38.8 |
Net Operating Loss Carryforwards |  | 31.7 |  |  | 53.3 |
Other |  | 9.8 |  |  | 12.6 |
Total Deferred Income Tax Assets |  | 302.7 |  |  | 294.6 |
Deferred Income Tax Liabilities: |  |  |  |
Investments |  | 160.1 |  |  | 80.0 |
Deferred Policy Acquisition Costs |  | 106.1 |  |  | 106.0 |
Life VIF and P&C Customer Relationships |  | 17.7 |  |  | 20.2 |
Goodwill and Licenses |  | 28.4 |  |  | 26.8 |
Depreciable Assets |  | 7.4 |  |  | 26.0 |
Other |  | 4.5 |  |  | 3.8 |
Total Deferred Income Tax Liabilities |  | 324.2 |  |  | 262.8 |
Net Deferred Income Tax Assets (Liabilities) |  | $ | (21.5 | ) |  | $ | 31.8 |
Summary of Operating Loss Carryforwards | The expiration of federal net operating loss (“NOL”) carryforwards and their related deferred income tax assets is presented below by year of expiration.
DOLLARS IN MILLIONS |  | NOL Carry-forwards |  | Deferred Tax Asset
Expiring in: |  |  |  |
2020 |  | $ | 8.1 |  |  | $ | 2.8 |
2021 through 2025 |  | 30.6 |  |  | 10.8 |
2026 through 2030 |  | 29.8 |  |  | 10.4 |
2031 through 2032 |  | 22.0 |  |  | 7.7 |
Total All Years |  | $ | 90.5 |  |  | $ | 31.7 |
Reconciliation Of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of Unrecognized Tax Benefits for the years ended December 31, 2014, 2013 and 2012 is as follows:
DOLLARS IN MILLIONS |  | 2014 |  | 2013 |  | 2012
Balance at Beginning of Year |  | $ | 6.8 |  |  | $ | 6.4 |  |  | $ | 6.2 |
Additions for Tax Positions of Current Period |  | 0.1 |  |  | 0.1 |  |  | — |
Additions for Tax Positions of Prior Years |  | 0.3 |  |  | 0.3 |  |  | 0.2 |
Balance at End of Year |  | $ | 7.2 |  |  | $ | 6.8 |  |  | $ | 6.4 |
Schedule of Components of Income Tax Expense (Benefit) | The components of Income Tax Expense from Continuing Operations for the years ended December 31, 2014, 2013 and 2012 were:
DOLLARS IN MILLIONS |  | 2014 |  | 2013 |  | 2012
Current Income Tax Expense |  | $ | (41.7 | ) |  | $ | (49.4 | ) |  | $ | (43.3 | )
Deferred Income Tax Benefit (Expense) |  | (5.5 | ) |  | (50.1 | ) |  | 12.9 |
Increase Unrecognized Tax Benefits |  | (0.4 | ) |  | (0.4 | ) |  | (0.2 | )
Income Tax Expense |  | $ | (47.6 | ) |  | $ | (99.9 | ) |  | $ | (30.6 | )
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of the Statutory Federal Income Tax Expense and Rate to the Company’s Effective Income Tax Expense and Rate from Continuing Operations for the years ended December 31, 2014, 2013 and 2012 was:
DOLLARS IN MILLIONS |  | 2014 |  | 2013 |  | 2012
Amount |  | Rate |  | Amount |  | Rate |  | Amount |  | Rate
Statutory Federal Income Tax Expense |  | $ | (56.1 | ) |  | 35.0 | % |  | $ | (110.0 | ) |  | 35.0 | % |  | $ | (42.8 | ) |  | 35.0 | %
Tax-exempt Income and Dividends Received Deduction |  | 9.0 |  |  | (5.6 | ) |  | 10.6 |  |  | (3.4 | ) |  | 13.9 |  |  | (11.4 | )
State Income Taxes |  | (0.6 | ) |  | 0.4 |  |  | (0.2 | ) |  | 0.1 |  |  | (0.8 | ) |  | 0.7 |
Other, Net |  | 0.1 |  |  | (0.1 | ) |  | (0.3 | ) |  | 0.1 |  |  | (0.9 | ) |  | 0.7 |
Effective Income Tax Expense from Continuing Operations |  | $ | (47.6 | ) |  | 29.7 | % |  | $ | (99.9 | ) |  | 31.8 | % |  | $ | (30.6 | ) |  | 25.0 | %
Comprehensive Income Tax Benefit and Expenses | Comprehensive Income Tax Expense included in the Consolidated Financial Statements for the years ended December 31, 2014, 2013 and 2012 was:
DOLLARS IN MILLIONS |  | 2014 |  | 2013 |  | 2012
Income Tax Expense: |  |  |  |  |  |
Continuing Operations |  | $ | (47.6 | ) |  | $ | (99.9 | ) |  | $ | (30.6 | )
Discontinued Operations |  | (1.1 | ) |  | (1.7 | ) |  | (7.3 | )
Unrealized Depreciation (Appreciation) on Securities |  | (82.8 | ) |  | 129.1 |  |  | (34.4 | )
Foreign Currency Translation Adjustments on Investments |  | 0.4 |  |  | (0.1 | ) |  | (0.6 | )
Tax Effects from Postretirement Benefit Plans |  | 34.7 |  |  | (30.4 | ) |  | 4.6 |
Tax Effects from Long-term Equity-based Compensation included in Paid-in Capital |  | (1.0 | ) |  | 0.2 |  |  | (0.1 | )
Comprehensive Income Tax Expense |  | $ | (97.4 | ) |  | $ | (2.8 | ) |  | $ | (68.4 | )

X
- Definition Comprehensive Income Tax Benefit and Expenses [Table Text Block] + References No definition available. + Details
Name: | kmpr_ComprehensiveIncomeTaxBenefitAndExpensesTableTextBlock
Namespace Prefix: | kmpr_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Reconciliation Of Unrecognized Tax Benefits [Table Text Block] + References No definition available. + Details
Name: | kmpr_ReconciliationOfUnrecognizedTaxBenefitsTableTextBlock
Namespace Prefix: | kmpr_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of Components of Income Tax Liabilities Table [Text Block] + References No definition available. + Details
Name: | kmpr_ScheduleOfCompoentsOfIncomeTaxLiabilitiesTableTextBlock
Namespace Prefix: | kmpr_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
Name: | us-gaap_SummaryOfOperatingLossCarryforwardsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration