ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)

3 Months Ended

Mar. 31, 2019

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Schedule of beginning and ending balances of accumulated other comprehensive income

The following table reconciles, by component, the beginning and ending balances of accumulated other comprehensive income (loss), net of tax.

	Accumulated other comprehensive income (loss) by component
	Unrealized gains (losses) on available-for- sale securities		Unrecognized pension and postretirement benefit obligations
($ in thousands)			Net actuarial loss			Prior service credit			Total			Total
Balance at December 31, 2018	$	7,724	$	(17,626	)	$	11,522		$	(6,104	)	$	1,620
Other comprehensive income (loss) before reclassifications	20,568		—			—			—			20,568
Amounts reclassified from accumulated other comprehensive income (loss)	215		197			(510		)	(313		)	(98		)
Other comprehensive income (loss)	20,783		197			(510		)	(313		)	20,470
Balance at March 31, 2019	$	28,507	$	(17,429	)	$	11,012		$	(6,417	)	$	22,090

	Accumulated other comprehensive income (loss) by component
	Unrealized gains (losses) on available-for- sale securities			Unrecognized pension and postretirement benefit obligations
($ in thousands)				Net actuarial loss			Prior service credit			Total			Total
Balance at December 31, 2017	$	83,497		$	(13,074	)	$	12,961		$	(113	)	$	83,384
Cumulative adjustment for adoption of financial instruments recognition and measurement changes	(66,234		)	—			—			—			(66,234		)
Other comprehensive income (loss) before reclassifications	(18,969		)	—			—			—			(18,969		)
Amounts reclassified from accumulated other comprehensive income (loss)	193			81			(622		)	(541		)	(348		)
Other comprehensive income (loss)	(18,776		)	81			(622		)	(541		)	(19,317		)
Balance at March 31, 2018	$	(1,513	)	$	(12,993	)	$	12,339		$	(654	)	$	(2,167	)

Amounts reclassified out of accumulated other comprehensive income (loss)

The following tables display amounts reclassified out of accumulated other comprehensive income (loss) and into net income (loss) during the three months ended March 31, 2019 and 2018, respectively.

($ in thousands)	Amounts reclassified from accumulated other comprehensive income (loss)
Accumulated other comprehensive income (loss) components	Three months ended   March 31, 2019			Affected line item in the consolidated statements of income
Unrealized gains (losses) on investments:
Reclassification adjustment for net realized investment losses included in net income	$	(272	)	Net realized investment gains/losses and change in unrealized gains on equity investments
Deferred income tax (expense) benefit	57			Total income tax expense (benefit)
Net reclassification adjustment	(215		)	Net income (loss)
Unrecognized pension and postretirement benefit obligations:
Reclassification adjustment for amounts amortized into net periodic pension and postretirement benefit income:
Net actuarial loss	(249		)	(1)
Prior service credit	646			(1)
Total before tax	397
Deferred income tax (expense) benefit	(84		)
Net reclassification adjustment	313
Total reclassification adjustment	$	98

(1) These reclassified components of accumulated other comprehensive income are included in the computation of net periodic pension and postretirement benefit cost (income) (see note 7, Employee Retirement Plans, for additional details).

($ in thousands)	Amounts reclassified from accumulated other comprehensive income (loss)
Accumulated other comprehensive income (loss) components	Three months ended March 31, 2018			Affected line item in the consolidated statements of income
Unrealized gains (losses) on investments:
Reclassification adjustment for net realized investment losses included in net income	$	(244	)	Net realized investment gains/losses and change in unrealized gains on equity investments
Deferred income tax (expense) benefit	51			Total income tax expense (benefit)
Net reclassification adjustment	(193		)	Net income (loss)
Unrecognized pension and postretirement benefit obligations:
Reclassification adjustment for amounts amortized into net periodic pension and postretirement benefit income:
Net actuarial loss	(103		)	(1)
Prior service credit	788			(1)
Total before tax	685
Deferred income tax (expense) benefit	(144		)
Net reclassification adjustment	541
Total reclassification adjustment	$	348

(1) These reclassified components of accumulated other comprehensive income are included in the computation of net periodic pension and postretirement benefit cost (income) (see note 7, Employee Retirement Plans, for additional details).