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Receivables from Policyholders - Allowance for Expected Credit Losses (Tables) | 9 Months Ended
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Sep. 30, 2025
Credit Loss [Abstract] |
Premium Receivable, Allowance for Credit Loss | The following tables present the balances of Receivables from Policyholders, net of the allowance for expected credit losses, as of September 30, 2025 and 2024, and a roll forward of changes in the allowance for expected credit losses for the three and nine months ended September 30, 2025 and 2024.
|  | Three Months Ended September 30, 2025
(Dollars in Millions) |  | Specialty |  | Life |  | Total Segments |  | Non-Core Operations |  | Total Allowance for Expected Credit Losses
Balance, Beginning of Period |  | $ | 1.8 |  |  | $ | — |  |  | $ | 1.8 |  |  | $ | 0.2 |  |  | $ | 2.0 |
Provision for Expected Credit Losses |  | 14.5 |  |  | 0.1 |  |  | 14.6 |  |  | — |  |  | 14.6 |
Write-offs of Uncollectible Receivables from Policyholders |  | (14.0) |  |  | (0.1) |  |  | (14.1) |  |  | (0.1) |  |  | (14.2) |
Balance, End of Period |  | $ | 2.3 |  |  | $ | — |  |  | $ | 2.3 |  |  | $ | 0.1 |  |  | $ | 2.4 |
Receivable Balance, End of Period 1 |  | $ | 1,014.9 |  |  | $ | 11.3 |  |  | $ | 1,026.2 |  |  | $ | 7.4 |  |  | $ | 1,033.6 |
1 Specialty, Total Segments, and Total Includes $10.7 million attributable to Kemper Reciprocal, which is reported as a consolidated variable interest entity.
|  | Three Months Ended September 30, 2024
(Dollars in Millions) |  | Specialty |  | Life |  | Total Segments |  | Non-Core Operations |  | Total Allowance for Expected Credit Losses
Balance, Beginning of Period |  | $ | 4.3 |  |  | $ | — |  |  | $ | 4.3 |  |  | $ | 0.5 |  |  | $ | 4.8 |
Provision for Expected Credit Losses |  | 12.7 |  |  | 0.1 |  |  | 12.8 |  |  | 0.1 |  |  | 12.9 |
Write-offs of Uncollectible Receivables from Policyholders |  | (13.8) |  |  | (0.1) |  |  | (13.9) |  |  | (0.2) |  |  | (14.1) |
Balance, End of Period |  | $ | 3.2 |  |  | $ | — |  |  | $ | 3.2 |  |  | $ | 0.4 |  |  | $ | 3.6 |
Receivable Balance, End of Period 1 |  | $ | 960.7 |  |  | $ | 11.4 |  |  | $ | 972.1 |  |  | $ | 17.3 |  |  | $ | 989.4 |
1 Specialty, Total Segments, and Total Includes $6.6 million attributable to Kemper Reciprocal, which is reported as a consolidated variable interest entity.
Note 11 - Receivables from Policyholders - Allowance for Expected Credit Losses (Continued)
|  | Nine Months Ended September 30, 2025
(Dollars in Millions) |  | Specialty |  | Life |  | Total Segments |  | Non-Core Operations |  | Total Allowance for Expected Credit Losses
Balance, Beginning of Year |  | $ | 2.6 |  |  | $ | — |  |  | $ | 2.6 |  |  | $ | 0.3 |  |  | $ | 2.9 |
Provision for Expected Credit Losses |  | 41.1 |  |  | 0.2 |  |  | 41.3 |  |  | 0.2 |  |  | 41.5 |
Write-offs of Uncollectible Receivables from Policyholders |  | (41.4) |  |  | (0.2) |  |  | (41.6) |  |  | (0.4) |  |  | (42.0) |
Balance, End of Period |  | $ | 2.3 |  |  | $ | — |  |  | $ | 2.3 |  |  | $ | 0.1 |  |  | $ | 2.4 |
Receivable Balance, End of Period 1 |  | $ | 1,014.9 |  |  | $ | 11.3 |  |  | $ | 1,026.2 |  |  | $ | 7.4 |  |  | $ | 1,033.6 |
1 Specialty, Total Segments, and Total Includes $10.7 million attributable to Kemper Reciprocal, which is reported as a consolidated variable interest entity.
|  | Nine Months Ended September 30, 2024
(Dollars in Millions) |  | Specialty |  | Life |  | Total Segments |  | Non-Core Operations |  | Total Allowance for Expected Credit Losses
Balance, Beginning of Year |  | $ | 12.9 |  |  | $ | — |  |  | $ | 12.9 |  |  | $ | 1.0 |  |  | $ | 13.9 |
Provision for Expected Credit Losses |  | 26.4 |  |  | 0.2 |  |  | 26.6 |  |  | 0.6 |  |  | 27.2 |
Write-offs of Uncollectible Receivables from Policyholders |  | (36.1) |  |  | (0.2) |  |  | (36.3) |  |  | (1.2) |  |  | (37.5) |
Balance, End of Period |  | $ | 3.2 |  |  | $ | — |  |  | $ | 3.2 |  |  | $ | 0.4 |  |  | $ | 3.6 |
Receivable Balance, End of Period 1 |  | $ | 960.7 |  |  | $ | 11.4 |  |  | $ | 972.1 |  |  | $ | 17.3 |  |  | $ | 989.4 |
1 Specialty, Total Segments, and Total Includes $6.6 million attributable to Kemper Reciprocal, which is reported as a consolidated variable interest entity.

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- Definition Tabular disclosure of allowance for credit loss on premium receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + Details
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