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Supplemental Information about Changes to Accumulated Other Comprehensive Income
 9 Months Ended
Sep. 30, 2015
Equity [Abstract]  
Supplemental Information about Changes to Accumulated Other Comprehensive Income
Supplemental Information about Changes to Accumulated Other Comprehensive Income

An analysis of the change in balance by component of Accumulated Other Comprehensive Income is as follows for the three and nine month periods ended September 30, 2015 and 2014.
Components of Accumulated Other Comprehensive Income
 
 
For the Three Months Ended September 30, 2015
 
 
Available for
Sale Assets
 
Deferred
Acquisition
Costs
 
Foreign
Exchange
 
Pension
Adjustments
 
Total
Balance at July 1, 2015
 
$
649,973

 
$
(8,415
)
 
$
8,353

 
$
(94,592
)
 
$
555,319

Other comprehensive income (loss) before reclassifications, net of tax
 
(48,306
)
 
934

 
(5,867
)
 
1

 
(53,238
)
Reclassifications, net of tax
 
(4,621
)
 
—

 
—

 
2,369

 
(2,252
)
Other comprehensive income (loss)
 
(52,927
)
 
934

 
(5,867
)
 
2,370

 
(55,490
)
Balance at September 30, 2015
 
$
597,046

 
$
(7,481
)
 
$
2,486

 
$
(92,222
)
 
$
499,829

 
 
 
 
 
 
 
 
 
 
 
 
 
For the Three Months Ended September 30, 2014
 
 
Available
for Sale
Assets
 
Deferred
Acquisition
Costs
 
Foreign
Exchange
 
Pension
Adjustments
 
Total
Balance at July 1, 2014
 
$
933,015

 
$
(11,455
)
 
$
26,124

 
$
(59,710
)
 
$
887,974

Other comprehensive income (loss) before reclassifications, net of tax
 
(1,991
)
 
450

 
(4,566
)
 
2

 
(6,105
)
Reclassifications, net of tax
 
(711
)
 
—

 
—

 
1,669

 
958

Other comprehensive income (loss)
 
(2,702
)
 
450

 
(4,566
)
 
1,671

 
(5,147
)
Balance at September 30, 2014
 
$
930,313

 
$
(11,005
)
 
$
21,558

 
$
(58,039
)
 
$
882,827

Note E—Supplemental Information about Changes to Accumulated Other Comprehensive Income (continued)
Components of Accumulated Other Comprehensive Income
 
 
For the Nine Months Ended September 30, 2015
 
 
Available for
Sale Assets
 
Deferred
Acquisition
Costs
 
Foreign
Exchange
 
Pension
Adjustments
 
Total
Balance at January 1, 2015
 
$
1,090,273

 
$
(10,758
)
 
$
17,386

 
$
(99,449
)
 
$
997,452

Other comprehensive income (loss) before reclassifications, net of tax
 
(485,441
)
 
3,277

 
(14,900
)
 
118

 
(496,946
)
Reclassifications, net of tax
 
(7,786
)
 
—

 
—

 
7,109

 
(677
)
Other comprehensive income (loss)
 
(493,227
)
 
3,277

 
(14,900
)
 
7,227

 
(497,623
)
Balance at September 30, 2015
 
$
597,046

 
$
(7,481
)
 
$
2,486

 
$
(92,222
)
 
$
499,829

 
 
 
 
 
 
 
 
 
 
 
 
 
For the Nine Months Ended September 30, 2014
 
 
Available
for Sale
Assets
 
Deferred
Acquisition
Costs
 
Foreign
Exchange
 
Pension
Adjustments
 
Total
Balance at January 1, 2014
 
$
256,196

 
$
(6,728
)
 
$
24,866

 
$
(63,353
)
 
$
210,981

Other comprehensive income (loss) before reclassifications, net of tax
 
688,958

 
(4,277
)
 
(3,308
)
 
299

 
681,672

Reclassifications, net of tax
 
(14,841
)
 
—

 
—

 
5,015

 
(9,826
)
Other comprehensive income (loss)
 
674,117

 
(4,277
)
 
(3,308
)
 
5,314

 
671,846

Balance at September 30, 2014
 
$
930,313

 
$
(11,005
)
 
$
21,558

 
$
(58,039
)
 
$
882,827



Reclassifications out of Accumulated Other Comprehensive Income are presented below for the three and nine month periods ended September 30, 2015 and 2014.
Reclassification Adjustments
  
 
Three Months Ended 
 September 30,
 
Nine Months Ended 
 September 30,
Affected line items in the
Statement of Operations
 
 
2015
 
2014
 
2015
 
2014
Unrealized investment gains (losses) on available for sale assets:
 
 
 
 
 
 
 
 
 
Realized (gains) losses
 
$
(5,540
)
 
$
1,261

 
$
(7,138
)
 
$
(15,935
)
Realized investment gains (losses)
Amortization of (discount) premium
 
(1,569
)
 
(2,354
)
 
(4,840
)
 
(6,898
)
Net investment income
Total before tax
 
(7,109
)
 
(1,093
)
 
(11,978
)
 
(22,833
)
 
Tax
 
2,488

 
382

 
4,192

 
7,992

Income Taxes
Total after tax
 
(4,621
)
 
(711
)
 
(7,786
)
 
(14,841
)
 
Pension adjustments:
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
81

 
529

 
244

 
1,586

Other operating expenses
Amortization of actuarial gain (loss)
 
3,563

 
2,038

 
10,691

 
6,130

Other operating expenses
Total before tax
 
3,644

 
2,567

 
10,935

 
7,716

 
Tax
 
(1,275
)
 
(898
)
 
(3,826
)
 
(2,701
)
Income Taxes
Total after tax
 
2,369

 
1,669

 
7,109

 
5,015

 
Total reclassifications (after tax)
 
$
(2,252
)
 
$
958

 
$
(677
)
 
$
(9,826
)