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v3.23.3

Significant Accounting Policies (Schedule of Long-Duration Contracts) (Details) - USD ($) $ in Thousands | Sep. 30, 2023 | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | --- | ---
Liability for Future Policy Benefits for Payout Annuity With Life Contingency |  |  |  |  |
Beginning balance, liability for future policy benefits | $ 318,677 |  | $ 402,305 |  |
Liability for future policy benefits, adjustment | 292,334 |  | 318,677 |  | $ 402,305
Ending balance, liability for future policy benefits | 292,334 |  | 318,677 |  | 402,305
Beginning balance, market risk benefits | 2,225,621 |  |  |  |
Market risk benefits, after increase (decrease) from instrument-specific credit risk | 2,206,392 |  | 2,225,621 |  |
Ending balance, market risk benefits | 2,206,392 |  | 2,225,621 |  |
Deferred Policy Acquisition Costs |  |  |  |  |
Beginning balance, deferred policy acquisition costs | 2,773,643 | [1] | 3,062,204 |  |
Deferred policy acquisition costs | 2,933,304 |  | 2,773,643 | [1] | 3,062,204
Ending balance, deferred policy acquisition costs | 2,933,304 |  | 2,773,643 | [1] | 3,062,204
Deferred Sales Inducements |  |  |  |  |
Beginning balance, deferred sales inducement costs | 2,045,683 | [1] | 2,119,961 |  |
Deferred sales inducements | 2,257,064 |  | 2,045,683 | [1] | 2,119,961
Ending balance, deferred sales inducement costs | $ 2,257,064 |  | $ 2,045,683 | [1] | 2,119,961
Liability for Future Policy Benefits for Payout Annuity With Life Contingency |  |  |  |  |
Liability for Future Policy Benefits for Payout Annuity With Life Contingency |  |  |  |  |
Beginning balance, liability for future policy benefits |  |  |  |  | 408,750
Liability for future policy benefits, adjustment |  |  |  |  |
Market Risk Benefit Liability |  |  |  |  |
Liability for Future Policy Benefits for Payout Annuity With Life Contingency |  |  |  |  |
Beginning balance, market risk benefits |  |  |  |  | 2,225,484
Market risk benefits, after increase (decrease) from instrument-specific credit risk |  |  |  |  |
Ceded Market Risk Benefit (a) |  |  |  |  |
Liability for Future Policy Benefits for Payout Annuity With Life Contingency |  |  |  |  |
Beginning balance, market risk benefits |  |  |  |  | 89,338
Market risk benefits, after increase (decrease) from instrument-specific credit risk |  |  |  |  |
Fixed Index Annuities and Fixed Rate Annuities |  |  |  |  |
Deferred Policy Acquisition Costs |  |  |  |  |
Beginning balance, deferred policy acquisition costs |  |  |  |  | 3,408,505
Deferred policy acquisition costs |  |  |  |  |
Deferred Sales Inducements |  |  |  |  |
Beginning balance, deferred sales inducement costs |  |  |  |  | 2,216,685
Deferred sales inducements |  |  |  |  |
As Reported | Liability for Future Policy Benefits for Payout Annuity With Life Contingency |  |  |  |  |
Liability for Future Policy Benefits for Payout Annuity With Life Contingency |  |  |  |  |
Beginning balance, liability for future policy benefits |  |  |  |  | 337,467
Liability for future policy benefits, adjustment |  |  |  |  |
As Reported | Market Risk Benefit Liability |  |  |  |  |
Liability for Future Policy Benefits for Payout Annuity With Life Contingency |  |  |  |  |
Beginning balance, market risk benefits |  |  |  |  | 2,547,231
Market risk benefits, after increase (decrease) from instrument-specific credit risk |  |  |  |  |
As Reported | Ceded Market Risk Benefit (a) |  |  |  |  |
Liability for Future Policy Benefits for Payout Annuity With Life Contingency |  |  |  |  |
Beginning balance, market risk benefits |  |  |  |  | 62,108
Market risk benefits, after increase (decrease) from instrument-specific credit risk |  |  |  |  |
As Reported | Fixed Index Annuities and Fixed Rate Annuities |  |  |  |  |
Deferred Policy Acquisition Costs |  |  |  |  |
Beginning balance, deferred policy acquisition costs |  |  |  |  | 2,225,199
Deferred policy acquisition costs |  |  |  |  |
Deferred Sales Inducements |  |  |  |  |
Beginning balance, deferred sales inducement costs |  |  |  |  | 1,448,375
Deferred sales inducements |  |  |  |  |
Adjustment to opening retained earnings for expected future policy benefits | Liability for Future Policy Benefits for Payout Annuity With Life Contingency |  |  |  |  |
Liability for Future Policy Benefits for Payout Annuity With Life Contingency |  |  |  |  |
Beginning balance, liability for future policy benefits |  |  |  |  | 2,566
Liability for future policy benefits, adjustment |  |  |  |  |
Adjustment for the effect of remeasurement of liability at current single A rate | Liability for Future Policy Benefits for Payout Annuity With Life Contingency |  |  |  |  |
Liability for Future Policy Benefits for Payout Annuity With Life Contingency |  |  |  |  |
Beginning balance, liability for future policy benefits |  |  |  |  | 68,717
Liability for future policy benefits, adjustment |  |  |  |  |
Adjustment for the removal of shadow adjustments | Market Risk Benefit Liability |  |  |  |  |
Liability for Future Policy Benefits for Payout Annuity With Life Contingency |  |  |  |  |
Beginning balance, market risk benefits |  |  |  |  | (584,636)
Market risk benefits, after increase (decrease) from instrument-specific credit risk |  |  |  |  |
Adjustment for the cumulative effect of the changes in the instrument-specific credit risk between the original contract issuance date and the transition date | Market Risk Benefit Liability |  |  |  |  |
Liability for Future Policy Benefits for Payout Annuity With Life Contingency |  |  |  |  |
Beginning balance, market risk benefits |  |  |  |  | 229,108
Market risk benefits, after increase (decrease) from instrument-specific credit risk |  |  |  |  |
Adjustment for the remaining difference between previous carrying amount and fair value measurement for the MRB, exclusive of the instrument specific credit risk | Market Risk Benefit Liability |  |  |  |  |
Liability for Future Policy Benefits for Payout Annuity With Life Contingency |  |  |  |  |
Beginning balance, market risk benefits |  |  |  |  | 33,781
Market risk benefits, after increase (decrease) from instrument-specific credit risk |  |  |  |  |
Adjustment for the remaining difference between previous carrying amount and fair value measurement for the MRB, exclusive of the instrument specific credit risk | Ceded Market Risk Benefit (a) |  |  |  |  |
Liability for Future Policy Benefits for Payout Annuity With Life Contingency |  |  |  |  |
Beginning balance, market risk benefits |  |  |  |  | 27,230
Market risk benefits, after increase (decrease) from instrument-specific credit risk |  |  |  |  |
Adjustments for the removal of shadow adjustments | Fixed Index Annuities and Fixed Rate Annuities |  |  |  |  |
Deferred Policy Acquisition Costs |  |  |  |  |
Beginning balance, deferred policy acquisition costs |  |  |  |  | 1,183,306
Deferred policy acquisition costs |  |  |  |  |
Deferred Sales Inducements |  |  |  |  |
Beginning balance, deferred sales inducement costs |  |  |  |  | $ 768,310
Deferred sales inducements |  |  |  |  |
[1] | Certain prior period amounts have been recast. See Note 1 - Significant Accounting Policies for more information.

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