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Unpaid Losses and Loss Adjustment Expense Reserves (Tables)
 9 Months Ended
Sep. 30, 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:

Nine Months Ended September 30, 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 year1,711,599 248,269 1,959,868 117,486 2,077,354 
Prior year13,989 (22,065)(8,076)(2,670)(10,746)
Total incurred1,725,588 226,204 1,951,792 114,816 2,066,608 
Paid losses and LAE related to:
Current year(959,452)(126,296)(1,085,748)(68,269)(1,154,017)
Prior year(749,463)(81,757)(831,220)(44,980)(876,200)
Total paid(1,708,915)(208,053)(1,916,968)(113,249)(2,030,217)
Net balance at end of the period1,529,059 158,759 1,687,818 123,179 1,810,997 
Plus: Reinsurance recoverable at end of the period982,491 18,660 1,001,151 85,317 1,086,468 
Gross balance at end of the period$2,511,550 $177,419 $2,688,969 $208,496 $2,897,465 

Nine Months Ended September 30, 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 year1,726,618 279,460 2,006,078 125,250 2,131,328 
Prior year19,791 (37,775)(17,984)(666)(18,650)
Total incurred1,746,409 241,685 1,988,094 124,584 2,112,678 
Paid losses and LAE related to:
Current year(661,742)(136,261)(798,003)(76,704)(874,707)
Prior year(1,013,023)(105,076)(1,118,099)(39,005)(1,157,104)
Total paid(1,674,765)(241,337)(1,916,102)(115,709)(2,031,811)
Acquired losses and LAE reserves92,573 — 92,573 — 92,573 
Unrealized foreign exchange gain— (8,204)(8,204)— (8,204)
Net balance at end of the period1,489,038 238,849 1,727,887 109,366 1,837,253 
Plus: Reinsurance recoverable at end of the period1,079,560 38,352 1,117,912 84,090 1,202,002 
Gross balance at end of the period$2,568,598 $277,201 $2,845,799 $193,456 $3,039,255