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Other Comprehensive Income (Loss) | 12 Months Ended
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Dec. 31, 2020
Equity [Abstract] |
Other Comprehensive Income (Loss) | OTHER COMPREHENSIVE INCOME (LOSS) The following table provides the components of other comprehensive income (loss) on a pre-tax and after-tax basis for the periods presented (in thousands):
|  | Years Ended December 31,
|  | 2020 (1) |  | 2019 |  | 2018 (2)
|  | Pre-tax |  | Tax |  | After-tax |  | Pre-tax |  | Tax |  | After-tax |  | Pre-tax |  | Tax |  | After-tax
Net changes related to available-for-sale securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized holding gains (losses) arising during the period |  | $ | 33,575 |  |  | $ | 7,884 |  |  | $ | 25,691 |  |  | $ | 38,129 |  |  | $ | 9,384 |  |  | $ | 28,745 |  |  | $ | (9,111) |  |  | $ | (2,254) |  |  | $ | (6,857) |
Less: Reclassification adjustments (gains) losses realized in net income |  | (56,914) |  |  | (13,605) |  |  | (43,309) |  |  | (492) |  |  | (121) |  |  | (371) |  |  | 2,803 |  |  | 694 |  |  | 2,109 |
Other comprehensive income (loss) |  | (23,339) |  |  | (5,721) |  |  | (17,618) |  |  | 37,637 |  |  | 9,263 |  |  | 28,374 |  |  | (6,308) |  |  | (1,560) |  |  | (4,748) |
Reclassification adjustments to retained earnings |  | 791 |  |  | 194 |  |  | 597 |  |  | — |  |  | — |  |  | — |  |  | 5,830 |  |  | 2,811 |  |  | 3,019 |
Change in accumulated other comprehensive income (loss) |  | $ | (22,548) |  |  | $ | (5,527) |  |  | $ | (17,021) |  |  | $ | 37,637 |  |  | $ | 9,263 |  |  | $ | 28,374 |  |  | $ | (478) |  |  | $ | 1,251 |  |  | $ | (1,729) |
(1)Effective January 1, 2020, the Company adopted ASU 2016-13 and this amount represents reclassifications to retained earnings associated with the allowance for expected credit losses within accumulated other comprehensive income (“AOCI”) relating to available-for-sale debt security investments. See “—Note 2 (Summary of Significant Accounting Policies—Recently Adopted Accounting Pronouncements)” for more information. (2)Effective January 1, 2018, the Company adopted ASU 2018-02 and ASU 2016-01 and this amount represents reclassifications to retained earnings associated with the disproportional income tax effects of the Tax Act on items within AOCI and unrealized losses in AOCI relating to available-for-sale equity security investments, respectively. The following table provides the reclassification adjustments for gains and losses out of AOCI for the periods presented (in thousands):
|  | Amounts Reclassified from Accumulated Other Comprehensive Income |  |
Details about Accumulated Other |  | Years Ended December 31, |  | Affected Line Item in the Statement
Comprehensive Income Components |  | 2020 |  | 2019 |  | 2018 |  | Where Net Income is Presented
Unrealized gains (losses) on available-for-sale debt securities |  |  |  |  |  |  |  |
|  | $ | 56,914 |  |  | $ | 492 |  |  | $ | (2,803) |  |  | Net realized gains (losses) on investments
|  | (13,605) |  |  | (121) |  |  | 694 |  |  | Income taxes, current
Total reclassification for the period |  | $ | 43,309 |  |  | $ | 371 |  |  | $ | (2,109) |  |  | Net of tax

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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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