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Deferred Commission Expense (Notes) | 6 Months Ended
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Jun. 30, 2026
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
Deferred Commission Expense | Deferred Commission Expense The Company pays an incremental amount of compensation in the form of producer commissions on new business. In accordance with ASC Topic 340, Other Assets and Deferred Costs, these incremental costs are deferred and amortized over five years, which represents management’s estimate of the average benefit period for new business. Deferred commission expense represents producer commissions that are capitalized and not yet expensed and are included in other assets on the condensed consolidated balance sheets. The table below provides a rollforward of deferred commission expense:
|  | For the Three Months Ended June 30, |  | For the Six Months Ended June 30,
(in thousands) |  | 2026 |  | 2025 |  | 2026 |  | 2025
Balance at beginning of period |  | $ | 39,434 |  |  | $ | 34,775 |  |  | $ | 38,645 |  |  | $ | 33,844 |
Costs capitalized |  | 5,233 |  |  | 5,777 |  |  | 9,648 |  |  | 9,589 |
Amortization |  | (3,783) |  |  | (3,073) |  |  | (7,409) |  |  | (5,954) |
Balance at end of period |  | $ | 40,884 |  |  | $ | 37,479 |  |  | $ | 40,884 |  |  | $ | 37,479 |

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