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Fair Values of Financial Instruments (Tables) | 3 Months Ended
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Mar. 31, 2024
Fair Value Disclosures [Abstract] |
Carrying Amounts and Fair Values of Financial Instruments | The following sets forth a comparison of the carrying amounts and fair values of our financial instruments:
| March 31, 2024 |  | December 31, 2023
| Carrying Amount |  | Fair Value |  | Carrying Amount |  | Fair Value
| (Dollars in thousands)
Assets |  |  |  |  |  |  |
Fixed maturity securities, available for sale | $ | 32,044,379 |  |  | $ | 32,044,379 |  |  | $ | 34,780,482 |  |  | $ | 34,780,482 |
Mortgage loans on real estate | 7,281,831 |  |  | 6,777,489 |  |  | 7,537,594 |  |  | 7,047,993 |
Real estate investments | 1,363,604 |  |  | 1,382,633 |  |  | 1,334,247 |  |  | 1,336,247 |
Limited partnerships and limited liability companies | 501,084 |  |  | 501,084 |  |  | 506,685 |  |  | 506,685 |
Derivative instruments | 1,617,000 |  |  | 1,617,000 |  |  | 1,207,288 |  |  | 1,207,288 |
Other investments | 1,624,752 |  |  | 1,624,752 |  |  | 2,277,822 |  |  | 2,277,822 |
Cash and cash equivalents | 13,495,847 |  |  | 13,495,847 |  |  | 9,772,586 |  |  | 9,772,586 |
Coinsurance deposits | 14,743,795 |  |  | 13,671,767 |  |  | 14,582,728 |  |  | 13,570,942 |
Market risk benefits | 524,598 |  |  | 524,598 |  |  | 479,694 |  |  | 479,694 |
Liabilities |  |  |  |  |  |  |
Policy benefit reserves | 60,638,086 |  |  | 56,103,251 |  |  | 60,549,922 |  |  | 56,366,631 |
Market risk benefits | 3,122,918 |  |  | 3,122,918 |  |  | 3,146,554 |  |  | 3,146,554 |
Single premium immediate annuity (SPIA) benefit reserves | 181,348 |  |  | 189,677 |  |  | 188,301 |  |  | 196,720 |
Notes and loan payable | 783,791 |  |  | 775,660 |  |  | 785,443 |  |  | 770,570 |
Subordinated debentures | 79,200 |  |  | 86,095 |  |  | 79,107 |  |  | 86,254 |
Assets and Liabilities Measured at Fair Value on a Recurring Basis, By Fair Value Hierarchy Level | Our assets and liabilities which are measured at fair value on a recurring basis as of March 31, 2024 and December 31, 2023 are presented below based on the fair value hierarchy levels:
| Total Fair Value |  | NAV |  | Quoted Prices in Active Markets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
| (Dollars in thousands)
March 31, 2024 |  |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |  |
Fixed maturity securities, available for sale: |  |  |  |  |  |  |  |  |
U.S. Government and agencies | $ | 27,137 |  |  | $ | — |  |  | $ | 17,068 |  |  | $ | 10,069 |  |  | $ | — |
States, municipalities and territories | 2,816,974 |  |  | — |  |  | — |  |  | 2,612,223 |  |  | 204,751 |
Foreign corporate securities and foreign governments | 433,008 |  |  | — |  |  | — |  |  | 433,008 |  |  | — |
Corporate securities | 19,264,788 |  |  | — |  |  | — |  |  | 19,054,472 |  |  | 210,316 |
Residential mortgage backed securities | 995,130 |  |  | — |  |  | — |  |  | 972,609 |  |  | 22,521 |
Commercial mortgage backed securities | 2,734,085 |  |  | — |  |  | — |  |  | 2,734,085 |  |  | — |
Other asset backed securities | 5,773,257 |  |  | — |  |  | — |  |  | 3,488,452 |  |  | 2,284,805 |
Other investments | 351,142 |  |  | — |  |  | 140,458 |  |  | 60,683 |  |  | 150,001 |
Real estate investments | 1,248,703 |  |  | — |  |  | — |  |  | — |  |  | 1,248,703 |
Limited partnerships and limited liability companies | 501,084 |  |  | 358,429 |  |  | — |  |  | — |  |  | 142,655 |
Derivative instruments | 1,617,000 |  |  | — |  |  | — |  |  | 1,617,000 |  |  | — |
Cash and cash equivalents | 13,495,847 |  |  | — |  |  | 13,495,847 |  |  | — |  |  | — |
Market risk benefits (a) | 524,598 |  |  | — |  |  | — |  |  | — |  |  | 524,598 |
| $ | 49,782,753 |  |  | $ | 358,429 |  |  | $ | 13,653,373 |  |  | $ | 30,982,601 |  |  | $ | 4,788,350 |
Liabilities |  |  |  |  |  |  |  |  |
Funds withheld liability - embedded derivative | $ | (298,254) |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (298,254) |
Fixed index annuities - embedded derivatives | 5,273,407 |  |  | — |  |  | — |  |  | — |  |  | 5,273,407 |
Market risk benefits (a) | 3,122,918 |  |  | — |  |  | — |  |  | — |  |  | 3,122,918 |
| $ | 8,098,071 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 8,098,071 |
December 31, 2023 |  |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |  |
Fixed maturity securities, available for sale: |  |  |  |  |  |  |  |  |
U.S. Government and agencies | $ | 171,141 |  |  | $ | — |  |  | $ | 27,593 |  |  | $ | 143,548 |  |  | $ | — |
States, municipalities and territories | 3,098,940 |  |  | — |  |  | — |  |  | 2,876,723 |  |  | 222,217 |
Foreign corporate securities and foreign governments | 493,739 |  |  | — |  |  | — |  |  | 493,739 |  |  | — |
Corporate securities | 20,603,416 |  |  | — |  |  | — |  |  | 20,347,979 |  |  | 255,437 |
Residential mortgage backed securities | 1,402,501 |  |  | — |  |  | — |  |  | 1,402,501 |  |  | — |
Commercial mortgage backed securities | 2,952,547 |  |  | — |  |  | — |  |  | 2,952,547 |  |  | — |
Other asset backed securities | 6,058,198 |  |  | — |  |  | — |  |  | 4,467,224 |  |  | 1,590,974 |
Other investments | 1,795,511 |  |  | — |  |  | 875,596 |  |  | 919,915 |  |  | — |
Real estate investments | 1,217,271 |  |  | — |  |  | — |  |  | — |  |  | 1,217,271 |
Limited partnerships and limited liability companies | 506,685 |  |  | 353,554 |  |  | — |  |  | — |  |  | 153,131 |
Derivative instruments | 1,207,288 |  |  | — |  |  | — |  |  | 1,207,288 |  |  | — |
Cash and cash equivalents | 9,772,586 |  |  | — |  |  | 9,772,586 |  |  | — |  |  | — |
Market risk benefits (a) | 479,694 |  |  | — |  |  | — |  |  | — |  |  | 479,694 |
| $ | 49,759,517 |  |  | $ | 353,554 |  |  | $ | 10,675,775 |  |  | $ | 34,811,464 |  |  | $ | 3,918,724 |
Liabilities |  |  |  |  |  |  |  |  |
Funds withheld liability - embedded derivative | $ | (256,776) |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (256,776) |
Fixed index annuities - embedded derivatives | 5,181,894 |  |  | — |  |  | — |  |  | — |  |  | 5,181,894 |
Market risk benefits (a) | 3,146,554 |  |  | — |  |  | — |  |  | — |  |  | 3,146,554 |
| $ | 8,071,672 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 8,071,672 |
(a)See Note 8 - Policyholder Liabilities for additional information related to market risk benefits, including the balances of and changes in market risk benefits as well as significant inputs and assumptions used in the fair value measurements of market risk benefits.
Assets Measured at Fair Value on Recurring Basis, Level 3 Reconciliation | The following table provides a reconciliation of the beginning and ending balances for our Level 3 assets and liabilities, which are measured at fair value on a recurring basis using significant unobservable inputs for the three months ended March 31, 2024 and 2023:
|  |  | Three Months Ended March 31,
|  |  |  |  | 2024 |  | 2023
|  |  |  |  | (Dollars in thousands)
Fixed maturity securities, available for sale - States, municipalities and territories |  |  |  |  |  |  |
Beginning balance |  |  |  |  | $ | 222,217 |  |  | $ | — |
Purchases and sales, net |  |  |  |  | — |  |  | — |
Transfers in |  |  |  |  | 15,220 |  |  | 97,659 |
Transfers out |  |  |  |  | — |  |  | — |
Total realized/unrealized gains (losses) |  |  |  |  |  |  |
Included in net income |  |  |  |  | — |  |  | — |
Included in other comprehensive income (loss) |  |  |  |  | (32,686) |  |  | — |
Ending balance |  |  |  |  | $ | 204,751 |  |  | $ | 97,659 |
Fixed maturity securities, available for sale - Corporate securities |  |  |  |  |  |  |
Beginning balance |  |  |  |  | $ | 255,437 |  |  | $ | 402,348 |
Purchases and sales, net |  |  |  |  | 23,369 |  |  | (26,278) |
Transfers in |  |  |  |  | 2,396 |  |  | 347 |
Transfers out |  |  |  |  | (69,454) |  |  | — |
Total realized/unrealized gains (losses): |  |  |  |  |  |  |
Included in net income |  |  |  |  | — |  |  | — |
Included in other comprehensive income (loss) |  |  |  |  | (1,432) |  |  | (1,120) |
Ending balance |  |  |  |  | $ | 210,316 |  |  | $ | 375,297 |
Fixed maturity securities, available for sale - Residential mortgage backed securities |  |  |  |  |  |  |
Beginning balance |  |  |  |  | $ | — |  |  | $ | — |
Purchases and sales, net |  |  |  |  | — |  |  | — |
Transfers in |  |  |  |  | 22,521 |  |  | — |
Transfers out |  |  |  |  | — |  |  | — |
Total realized/unrealized gains (losses): |  |  |  |  |  |  |
Included in net income |  |  |  |  | — |  |  | — |
Included in other comprehensive income (loss) |  |  |  |  | — |  |  | — |
Ending balance |  |  |  |  | $ | 22,521 |  |  | $ | — |
Fixed maturity securities, available for sale - Other asset backed securities |  |  |  |  |  |  |
Beginning balance |  |  |  |  | $ | 1,590,974 |  |  | $ | 442,918 |
Purchases and sales, net |  |  |  |  | 697,098 |  |  | 227,032 |
Transfers in |  |  |  |  | 24,210 |  |  | 130,502 |
Transfers out |  |  |  |  | — |  |  | — |
Total realized/unrealized gains (losses): |  |  |  |  |  |  |
Included in net income |  |  |  |  | — |  |  | — |
Included in other comprehensive income (loss) |  |  |  |  | (27,477) |  |  | 7,776 |
Ending balance |  |  |  |  | $ | 2,284,805 |  |  | $ | 808,228 |
Other investments |  |  |  |  |  |  |
Beginning balance |  |  |  |  | $ | — |  |  | $ | — |
Transfers in |  |  |  |  | 150,001 |  |  | — |
Transfers out |  |  |  |  | — |  |  | — |
Total realized/unrealized gains (losses): |  |  |  |  |  |  |
Included in net income |  |  |  |  | — |  |  | — |
Included in other comprehensive income (loss) |  |  |  |  | — |  |  | — |
Ending balance |  |  |  |  | $ | 150,001 |  |  | $ | — |
|  |  | Three Months Ended March 31,
|  |  |  |  | 2024 |  | 2023
|  |  |  |  | (Dollars in thousands)
Real estate investments |  |  |  |  |  |  |
Beginning balance |  |  |  |  | $ | 1,217,271 |  |  | $ | 940,559 |
Purchases and sales, net |  |  |  |  | 36,155 |  |  | 120,908 |
Change in fair value |  |  |  |  | (4,723) |  |  | (7,836) |
Ending balance |  |  |  |  | $ | 1,248,703 |  |  | $ | 1,053,631 |
Limited partnerships and limited liability companies |  |  |  |  |  |  |
Beginning balance |  |  |  |  | $ | 153,131 |  |  | $ | 64,209 |
Purchases and sales, net |  |  |  |  | (1,635) |  |  | 94,137 |
Change in fair value |  |  |  |  | (8,841) |  |  | 5,981 |
Ending balance |  |  |  |  | $ | 142,655 |  |  | $ | 164,327 |
Funds withheld liability - embedded derivative |  |  |  |  |  |  |
Beginning balance |  |  |  |  | $ | (256,776) |  |  | $ | (441,864) |
Transfers in |  |  |  |  | — |  |  | — |
Change in fair value |  |  |  |  | (41,478) |  |  | 64,380 |
Ending balance |  |  |  |  | $ | (298,254) |  |  | $ | (377,484) |
Fixed index annuities - embedded derivatives |  |  |  |  |  |  |
Beginning balance |  |  |  |  | $ | 5,181,894 |  |  | $ | 4,820,845 |
Premiums less benefits |  |  |  |  | 15,845 |  |  | (121,181) |
Change in fair value, net |  |  |  |  | 75,668 |  |  | 205,469 |
Ending balance |  |  |  |  | $ | 5,273,407 |  |  | $ | 4,905,133 |
Liabilities Measured at Fair Value on Recurring Basis, Level 3 Reconciliation | The following table provides a reconciliation of the beginning and ending balances for our Level 3 assets and liabilities, which are measured at fair value on a recurring basis using significant unobservable inputs for the three months ended March 31, 2024 and 2023:
|  |  | Three Months Ended March 31,
|  |  |  |  | 2024 |  | 2023
|  |  |  |  | (Dollars in thousands)
Fixed maturity securities, available for sale - States, municipalities and territories |  |  |  |  |  |  |
Beginning balance |  |  |  |  | $ | 222,217 |  |  | $ | — |
Purchases and sales, net |  |  |  |  | — |  |  | — |
Transfers in |  |  |  |  | 15,220 |  |  | 97,659 |
Transfers out |  |  |  |  | — |  |  | — |
Total realized/unrealized gains (losses) |  |  |  |  |  |  |
Included in net income |  |  |  |  | — |  |  | — |
Included in other comprehensive income (loss) |  |  |  |  | (32,686) |  |  | — |
Ending balance |  |  |  |  | $ | 204,751 |  |  | $ | 97,659 |
Fixed maturity securities, available for sale - Corporate securities |  |  |  |  |  |  |
Beginning balance |  |  |  |  | $ | 255,437 |  |  | $ | 402,348 |
Purchases and sales, net |  |  |  |  | 23,369 |  |  | (26,278) |
Transfers in |  |  |  |  | 2,396 |  |  | 347 |
Transfers out |  |  |  |  | (69,454) |  |  | — |
Total realized/unrealized gains (losses): |  |  |  |  |  |  |
Included in net income |  |  |  |  | — |  |  | — |
Included in other comprehensive income (loss) |  |  |  |  | (1,432) |  |  | (1,120) |
Ending balance |  |  |  |  | $ | 210,316 |  |  | $ | 375,297 |
Fixed maturity securities, available for sale - Residential mortgage backed securities |  |  |  |  |  |  |
Beginning balance |  |  |  |  | $ | — |  |  | $ | — |
Purchases and sales, net |  |  |  |  | — |  |  | — |
Transfers in |  |  |  |  | 22,521 |  |  | — |
Transfers out |  |  |  |  | — |  |  | — |
Total realized/unrealized gains (losses): |  |  |  |  |  |  |
Included in net income |  |  |  |  | — |  |  | — |
Included in other comprehensive income (loss) |  |  |  |  | — |  |  | — |
Ending balance |  |  |  |  | $ | 22,521 |  |  | $ | — |
Fixed maturity securities, available for sale - Other asset backed securities |  |  |  |  |  |  |
Beginning balance |  |  |  |  | $ | 1,590,974 |  |  | $ | 442,918 |
Purchases and sales, net |  |  |  |  | 697,098 |  |  | 227,032 |
Transfers in |  |  |  |  | 24,210 |  |  | 130,502 |
Transfers out |  |  |  |  | — |  |  | — |
Total realized/unrealized gains (losses): |  |  |  |  |  |  |
Included in net income |  |  |  |  | — |  |  | — |
Included in other comprehensive income (loss) |  |  |  |  | (27,477) |  |  | 7,776 |
Ending balance |  |  |  |  | $ | 2,284,805 |  |  | $ | 808,228 |
Other investments |  |  |  |  |  |  |
Beginning balance |  |  |  |  | $ | — |  |  | $ | — |
Transfers in |  |  |  |  | 150,001 |  |  | — |
Transfers out |  |  |  |  | — |  |  | — |
Total realized/unrealized gains (losses): |  |  |  |  |  |  |
Included in net income |  |  |  |  | — |  |  | — |
Included in other comprehensive income (loss) |  |  |  |  | — |  |  | — |
Ending balance |  |  |  |  | $ | 150,001 |  |  | $ | — |
|  |  | Three Months Ended March 31,
|  |  |  |  | 2024 |  | 2023
|  |  |  |  | (Dollars in thousands)
Real estate investments |  |  |  |  |  |  |
Beginning balance |  |  |  |  | $ | 1,217,271 |  |  | $ | 940,559 |
Purchases and sales, net |  |  |  |  | 36,155 |  |  | 120,908 |
Change in fair value |  |  |  |  | (4,723) |  |  | (7,836) |
Ending balance |  |  |  |  | $ | 1,248,703 |  |  | $ | 1,053,631 |
Limited partnerships and limited liability companies |  |  |  |  |  |  |
Beginning balance |  |  |  |  | $ | 153,131 |  |  | $ | 64,209 |
Purchases and sales, net |  |  |  |  | (1,635) |  |  | 94,137 |
Change in fair value |  |  |  |  | (8,841) |  |  | 5,981 |
Ending balance |  |  |  |  | $ | 142,655 |  |  | $ | 164,327 |
Funds withheld liability - embedded derivative |  |  |  |  |  |  |
Beginning balance |  |  |  |  | $ | (256,776) |  |  | $ | (441,864) |
Transfers in |  |  |  |  | — |  |  | — |
Change in fair value |  |  |  |  | (41,478) |  |  | 64,380 |
Ending balance |  |  |  |  | $ | (298,254) |  |  | $ | (377,484) |
Fixed index annuities - embedded derivatives |  |  |  |  |  |  |
Beginning balance |  |  |  |  | $ | 5,181,894 |  |  | $ | 4,820,845 |
Premiums less benefits |  |  |  |  | 15,845 |  |  | (121,181) |
Change in fair value, net |  |  |  |  | 75,668 |  |  | 205,469 |
Ending balance |  |  |  |  | $ | 5,273,407 |  |  | $ | 4,905,133 |
Quantitative Information, Level 3 Fair Value Measurements | The following table provides quantitative information about the significant unobservable inputs used for recurring fair value measurements categorized within Level 3, excluding investments where third party valuation inputs were not reasonably available. The market risk benefits are also excluded from the table. See Note 8 - Policyholder Liabilities for information on the unobservable inputs used in the fair value measurements of market risk benefits. See discussion of the valuation technique and significant unobservable inputs used for the embedded derivative component of our fixed index annuities in the Fixed index annuities-embedded derivatives paragraph below.
| March 31, 2024
| Assets / (Liabilities) Measured at Fair Value |  | Valuation Techniques(s) |  | Unobservable Input Description |  | Input / Range of Inputs |  | Weighted Average
Assets: | (in thousands) |  |  |  |  |  |  |  |  |  |
Fixed maturity securities: |  |  |  |  |  |  |  |  |  |  |
Corporate securities | $ | 83,513 |  |  | Discounted cash flow |  | Liquidity premium |  | 20 basis points |  |
Other asset backed securities | 1,399,798 |  |  | Discounted cash flow |  | Discount rate |  | 3.20% |  | 25.00% |  | 6.44%
|  |  |  |  | Weighted average lives |  | 1.13 years |  | 11.77 years |  | 4.39 years
Real estate investments | 1,248,703 |  |  | Broker price opinion |  |  |  |  |  |  |  |
Limited partnerships and limited | 32,974 |  |  | Discounted cash flow |  | Residual capitalization rate |  | 5.19% |  | 5.45% |  | 5.32%
liability companies - real estate |  |  |  |  | Discount rate |  | 6.50% |  | 6.75% |  | 6.63%
Limited partnerships and limited | 109,681 |  |  | Discounted cash flow |  | Discount rate |  | 10.75% |  | 10.75% |  | 10.75%
liability companies - infrastructure |  |  |  |  |  |  |  |  |  |  |
| December 31, 2023
| Assets / (Liabilities) Measured at Fair Value |  | Valuation Techniques(s) |  | Unobservable Input Description |  | Input / Range of Inputs |  | Weighted Average
Assets: | (in thousands) |  |  |  |  |  |  |  |  |  |
Fixed maturity securities: |  |  |  |  |  |  |  |  |  |  |
Corporate securities | $ | 83,666 |  |  | Discounted cash flow |  | Liquidity premium |  | 20 basis points |  |
Other asset backed securities | 591,992 |  |  | Discounted cash flow |  | Discount rate |  | 5.26% |  | 25.00% |  | 6.92%
|  |  |  |  | Weighted average lives |  | 1.14 years |  | 12.09 years |  | 5.69 years
Real estate investments | 1,217,271 |  |  | Broker price opinion (a) |  |  |  |  |  |  |  |
Limited partnerships and limited | 46,705 |  |  | Discounted cash flow |  | Residual capitalization rate |  | 5.25% |  | 5.25% |  | 5.25%
liability companies - real estate |  |  |  |  | Discount rate |  | 6.50% |  | 6.75% |  | 6.61%
Limited partnerships and limited | 106,426 |  |  | Discounted cash flow |  | Discount rate |  | 11.00% |  | 11.00% |  | 11.00%
liability companies - infrastructure |  |  |  |  |  |  |  |  |  |  |
(a)At December 31, 2023 we updated our valuation technique for real estate investments. See description of valuation technique, inputs and reason for update in the Real estate investments paragraph below.
Fair Value Measurements, Nonrecurring | The following table presents financial instruments included in Other investments which are not measured at fair value on a recurring basis and fall within Level 2 of the fair value hierarchy.
| March 31, 2024 |  | December 31, 2023
| (Dollars in thousands)
FHLB common stock (1) | $ | 10,000 |  |  | $ | 10,000 |
Collateral loans (2) | 853,457 |  |  | 64,594 |
Company owned life insurance ("COLI") (3) | 406,859 |  |  | 404,598 |
(1)FHLB common stock is carried at cost which approximates fair value. (2)For certain of our collateral loans, we have concluded the carrying value approximates fair value. (3)The fair value of our COLI approximates the cash surrender value of the policies.
Schedule of Assumptions Used in Estimating Fair Value | The following table presents average lapse rate assumptions, by contract duration, used in estimating the fair value of the embedded derivative component of our fixed index annuity policy benefit reserves at each reporting date:
|  | Average Lapse Rates |
Contract Duration (Years) |  | March 31, 2024 |  | December 31, 2023 |
1 - 5 |  | 1.92% |  | 1.96% |
6 - 10 |  | 3.84% |  | 3.71% |
11 - 15 |  | 3.73% |  | 3.71% |
16 - 20 |  | 8.43% |  | 8.97% |
20+ |  | 4.92% |  | 4.91% |

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