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Accumulated Other Comprehensive Income (Loss) | 9 Months Ended
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Sep. 30, 2020
Equity [Abstract] |
Accumulated Other Comprehensive Income (Loss) | AOCI represents the accumulated change in shareholders’ equity from transactions and other events and circumstances from non-shareholder sources. For the Company, AOCI includes the after tax change in net unrealized investment gains (losses) on fixed maturity securities and the after tax change in net funded status of benefit plans for the periods as shown in the Consolidated Statements of Changes in Shareholders’ Equity. The following table reconciles these components.
($ in thousands) |  | Net Unrealized Investment Gains (Losses) on Securities (1)(2) |  | Net Funded Status of Benefit Plans (1) |  | Total (1)
Beginning balance, July 1, 2020 |  | $ | 279,129 |  |  | $ | (10,767) |  |  | $ | 268,362 |
Other comprehensive income (loss) before reclassifications |  | 54,312 |  |  | — |  |  | 54,312 |
Amounts reclassified from AOCI |  | (5,244) |  |  | — |  |  | (5,244) |
Net current period other comprehensive income (loss) |  | 49,068 |  |  | — |  |  | 49,068 |
Ending balance, September 30, 2020 |  | $ | 328,197 |  |  | $ | (10,767) |  |  | $ | 317,430 |
Beginning balance, January 1, 2020 |  | $ | 230,448 |  |  | $ | (10,767) |  |  | $ | 219,681 |
Other comprehensive income (loss) before reclassifications |  | 97,311 |  |  | — |  |  | 97,311 |
Amounts reclassified from AOCI |  | 438 |  |  | — |  |  | 438 |
Net current period other comprehensive income (loss) |  | 97,749 |  |  | — |  |  | 97,749 |
Ending balance, September 30, 2020 |  | $ | 328,197 |  |  | $ | (10,767) |  |  | $ | 317,430 |
(1)All amounts are net of tax. (2)The pretax amounts reclassified from AOCI, $6.6 million and $(0.6) million, are included in Net investment gains (losses) and the related income tax expenses, $1.4 million and $(0.1) million, are included in income tax expense in the Consolidated Statements of Operations for the three and nine month periods ended September 30, 2020, respectively.
($ in thousands) |  | Net Unrealized Investment Gains (Losses) on Securities (1)(2) |  | Net Funded Status of Benefit Plans (1) |  | Total (1)
Beginning balance, July 1, 2019 |  | $ | 203,077 |  |  | $ | (12,185) |  |  | $ | 190,892 |
Other comprehensive income (loss) before reclassifications |  | 64,577 |  |  | — |  |  | 64,577 |
Amounts reclassified from AOCI |  | (1,273) |  |  | — |  |  | (1,273) |
Net current period other comprehensive income (loss) |  | 63,304 |  |  | — |  |  | 63,304 |
Ending balance, September 30, 2019 |  | $ | 266,381 |  |  | $ | (12,185) |  |  | $ | 254,196 |
Beginning balance, January 1, 2019 |  | $ | 96,941 |  |  | $ | (12,185) |  |  | $ | 84,756 |
Other comprehensive income (loss) before reclassifications |  | 292,043 |  |  | — |  |  | 292,043 |
Amounts reclassified from AOCI |  | (122,603) |  |  | — |  |  | (122,603) |
Net current period other comprehensive income (loss) |  | 169,440 |  |  | — |  |  | 169,440 |
Ending balance, September 30, 2019 |  | $ | 266,381 |  |  | $ | (12,185) |  |  | $ | 254,196 |
(1) All amounts are net of tax. (2) The pretax amounts reclassified from AOCI, $1.6 million and $155.2 million, are included in Net investment gains (losses) and the related income tax expenses, $0.3 million and $32.6 million, are included in Income tax expense in the Consolidated Statements of Operations for the three and nine month periods ended September 30, 2019, respectively. Comparative information for elements that are not required to be reclassified in their entirety to net income in the same reporting period is disclosed in Note 2.

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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