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Reserves for Unpaid Losses and Loss Adjustment Expenses
 3 Months Ended
Mar. 31, 2022
Liability for Unpaid Claims and Claims Adjustment Expense, Activity in Liability [Abstract]  
Reserves for Unpaid Losses and Loss Adjustment Expenses Reserves For Unpaid Losses and Loss Adjustment Expenses
The following table presents a reconciliation of consolidated beginning and ending reserves for unpaid losses and loss adjustment expenses:
March 31,
20222021
(in thousands)
Gross reserves for unpaid losses and loss adjustment expenses, beginning of year
$881,344 $636,013 
Less: reinsurance recoverable on unpaid losses
117,561 83,730 
Net reserves for unpaid losses and loss adjustment expenses, beginning of year
763,783 552,283 
Incurred losses and loss adjustment expenses:
Current year110,851 77,333 
Prior years(8,346)(7,073)
Total net losses and loss adjustment expenses incurred102,505 70,260 
Payments:
Current year1,142 1,018 
Prior years28,938 27,571 
Total payments30,080 28,589 
Net reserves for unpaid losses and loss adjustment expenses, end of period
836,208 593,954 
Reinsurance recoverable on unpaid losses121,367 94,819 
Gross reserves for unpaid losses and loss adjustment expenses, end of period
$957,575 $688,773 

During the three months ended March 31, 2022, the reserves for unpaid losses and loss adjustment expenses held at December 31, 2021 developed favorably by $8.3 million, of which $10.1 million was attributable to the 2021 and 2020 accident years due to lower than expected reported losses across most lines of business. This was offset by $2.0 million of unfavorable development from accident years 2016 and 2018 due to a few large claims.
During the three months ended March 31, 2021, the reserves for unpaid losses and loss adjustment expenses held at December 31, 2020 developed favorably by $7.1 million. The favorable development was primarily attributable to the 2020 accident year of $9.5 million, which resulted from reported losses emerging at a lower level than expected across most lines of business.