Liability for Unpaid Claims (Tables)

12 Months Ended

Dec. 31, 2016

Summary of Liability for Unpaid Health Claims

Activity in the liability for unpaid health claims is summarized as follows:



	Year Ended December 31,
	2016			2015			2014
Balance at beginning of year	$	137,120		$	128,265		$	116,559
Incurred related to:
Current year	510,075			502,009			453,014
Prior years	(1,127		)	(7,845		)	804
Total incurred	508,948			494,164			453,818
Paid related to:
Current year	386,278			379,037			343,648
Prior years	116,662			106,272			98,464
Total paid	502,940			485,309			442,112
Balance at end of year	$	143,128		$	137,120		$	128,265

Short-duration Insurance Contracts, Claims Development

The below table illustrates the total incurred claims for short-duration products over the last five years. Claim frequency is determined by duration and incurred date.



	For the years ended December 31,										As of December 31, 2016
	Cumulative incurred claims⁽¹⁾										Total of incurred-but-not-reported liabilities plus expected development on reported claims		Cumulative number of reported claims⁽¹⁾
Accident Year	2012		2013		2014		2015		2016
2012	$	84,975	$	83,965	$	83,928	$	83,906	$	83,906	$	—	1,357
2013			84,111		82,644		83,151		83,119		—		1,337
2014					101,407		99,876		99,810		19		1,600
2015							141,667		141,460		478		2,222
2016									140,944		26,224		1,863
							Total		$	549,239	$	26,721


(1)	The incurred claims and cumulative number of reported claims for all years prior to 2016 are unaudited.

This table illustrates the total cumulative paid claims and allocated claims for short-duration products over the last five years:



	Cumulative paid claims⁽¹⁾
	For the years ended December 31,
Accident Year	2012		2013		2014		2015		2016
2012	$	68,742	$	83,766	$	83,919	$	83,906	$	83,906
2013			68,159		82,408		83,131		83,119
2014					81,054		99,545		99,791
2015							115,922		140,982
2016									114,720
							Total		522,518
Short-duration claim liability as of December 31, 2016									26,721
			Total incurred claims & IBNR						$	549,239


(1)	The cumulative paid claims for all years prior to 2016 are unaudited.

Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability

Below is the reconciliation of the net incurred and paid claims development tables to the liability for "Policy claims and other benefits payable" in the Consolidated Balance Sheets.



	December 31, 2016
Policy claims and other benefits payable:
Short-duration products	$	26,721
Insurance lines other than short duration—health	116,407
Insurance lines other than short duration—life	156,437
Total policy claims and other benefits payable	$	299,565