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Unpaid Losses and Loss Adjustment Expense Reserves (Tables)
3 Months Ended
Mar. 31, 2020
Insurance [Abstract]  
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense
The following tables present a reconciliation of beginning and ending balances for unpaid losses and LAE:

Three Months Ended March 31, 2020
Property
and
Casualty
Accident
and
Health
NGHCReciprocal
Exchanges
Total
Gross balance at beginning of the period$2,528,754  $151,874  $2,680,628  $205,786  $2,886,414  
Less: Reinsurance recoverable at beginning of the period(1,016,368) (11,266) (1,027,634) (84,174) (1,111,808) 
Net balance at beginning of the period1,512,386  140,608  1,652,994  121,612  1,774,606  
Incurred losses and LAE related to:
Current year563,559  86,409  649,968  41,438  691,406  
Prior year4,471  (4,808) (337) 929  592  
Total incurred568,030  81,601  649,631  42,367  691,998  
Paid losses and LAE related to:
Current year(204,279) (25,820) (230,099) (18,169) (248,268) 
Prior year(397,862) (44,076) (441,938) (29,449) (471,387) 
Total paid(602,141) (69,896) (672,037) (47,618) (719,655) 
Net balance at end of the period1,478,275  152,313  1,630,588  116,361  1,746,949  
Plus: Reinsurance recoverable at end of the period1,004,759  14,912  1,019,671  81,573  1,101,244  
Gross balance at end of the period$2,483,034  $167,225  $2,650,259  $197,934  $2,848,193  

Three Months Ended March 31, 2019
Property
and
Casualty
Accident
and
Health
NGHCReciprocal
Exchanges
Total
Gross balance at beginning of the period$2,507,409  $271,280  $2,778,689  $178,470  $2,957,159  
Less: Reinsurance recoverable at beginning of the period(1,182,588) (24,575) (1,207,163) (77,979) (1,285,142) 
Net balance at beginning of the period1,324,821  246,705  1,571,526  100,491  1,672,017  
Incurred losses and LAE related to:
Current year530,549  95,601  626,150  39,973  666,123  
Prior year(5,514) (10,852) (16,366) 2,052  (14,314) 
Total incurred525,035  84,749  609,784  42,025  651,809  
Paid losses and LAE related to:
Current year(130,395) (33,681) (164,076) (14,949) (179,025) 
Prior year(422,560) (53,310) (475,870) (21,478) (497,348) 
Total paid(552,955) (86,991) (639,946) (36,427) (676,373) 
Effect of foreign exchange rates—  1,094  1,094  —  1,094  
Net balance at end of the period1,296,901  245,557  1,542,458  106,089  1,648,547  
Plus: Reinsurance recoverable at end of the period1,103,114  28,729  1,131,843  89,933  1,221,776  
Gross balance at end of the period$2,400,015  $274,286  $2,674,301  $196,022  $2,870,323