10. Other Comprehensive Income

The following tables present the accumulated balances for each classification of other comprehensive income (loss):

	Three months ended September 30, 2013
	Unrealized gains / losses arising on fixed maturities, available-for- sale			Gains / losses on cash flow hedged			Future policy benefits, DAC and VOBA adjustments			Employee benefit plan adjustment			Total
Balances, July 1, 2013	$	506,490		$	33,386		$	(105,399	)	$	(122,795	)	$	311,682
Other comprehensive income (loss) before reclassifications	(13,373		)	(32,440		)	17,194			—			(28,619		)
Amounts reclassified from AOCI	(8,361		)	(384		)	—			—			(8,745		)
Net current period other comprehensive income (loss)	(21,734		)	(32,824		)	17,194			—			(37,364		)
Balances, September 30, 2013	$	484,756		$	562		$	(88,205	)	$	(122,795	)	$	274,318

	Three months ended September 30, 2012
	Unrealized gains / losses arising on fixed maturities, available-for- sale			Gains / losses on cash flow hedged			Future policy benefits, DAC and VOBA adjustments			Employee benefit plan adjustment			Total
Balances, July 1, 2012	$	754,553		$	44,620		$	(158,261	)	$	(78,171	)	$	562,741
Other comprehensive income (loss) before reclassifications	183,178			(5,576		)	(50,714		)	—			126,888
Amounts reclassified from AOCI	(16,734		)	(470		)	—			—			(17,204		)
Net current period other comprehensive income (loss)	166,444			(6,046		)	(50,714		)	—			109,684
Balances, September 30, 2012	$	920,997		$	38,574		$	(208,975	)	$	(78,171	)	$	672,425

	Nine months ended September 30, 2013
	Unrealized gains / losses arising on fixed maturities, available-for- sale			Gains / losses on cash flow hedged			Future policy benefits, DAC and VOBA adjustments			Employee benefit plan adjustment			Total
Balances, January 1, 2013	$	927,678		$	24,962		$	(194,146	)	$	(122,795	)	$	635,699
Other comprehensive income (loss) before reclassifications	(422,791		)	(21,450		)	105,941			—			(338,300		)
Amounts reclassified from AOCI	(20,131		)	(2,950		)	—			—			(23,081		)
Net current period other comprehensive income (loss)	(442,922		)	(24,400		)	105,941			—			(361,381		)
Balances, September 30, 2013	$	484,756		$	562		$	(88,205	)	$	(122,795	)	$	274,318

	Nine months ended September 30, 2012
	Unrealized gains / losses arising on fixed maturities, available-for- sale			Gains / losses on cash flow hedged			Future policy benefits, DAC and VOBA adjustments			Employee benefit plan adjustment			Total
Balances, January 1, 2012	$	646,805		$	41,003		$	(139,655	)	$	(78,171	)	$	469,982
Other comprehensive income (loss) before reclassifications	317,765			(1,000		)	(69,320		)	—			247,445
Amounts reclassified from AOCI	(43,574		)	(1,428		)	—			—			(45,002		)
Net current period other comprehensive income (loss)	274,191			(2,428		)	(69,320		)	—			202,443
Balances, September 30, 2012	$	920,996		$	38,575		$	(208,975	)	$	(78,171	)	$	672,425

The following tables present the related tax effects allocated to each component of other comprehensive income (loss):

	Three months ended September 30, 2013
	Before-tax			Tax (expense)			Net-of-tax
	amount			benefit			amount
Unrealized gains (losses) arising during the year on fixed maturities, available-for-sale	$	(20,574)		$	7,201		$	(13,373	)
Net changes during the year related to cash flow hedges	(49,908		)	17,468			(32,440		)
Reclassification adjustment for (gains) losses realized in net income	(13,454		)	4,709			(8,745		)
Net unrealized gains (losses)	(83,936		)	29,378			(54,558		)
Future policy benefits, DAC, and VOBA adjustments	26,455			(9,261		)	17,194
Net unrealized gains (losses)	(57,481		)	20,117			(37,364		)
Other comprehensive income (loss)	$	(57,481	)	$	20,117		$	(37,364	)

	Three months ended September 30, 2012
	Before-tax			Tax (expense)			Net-of-tax
	amount			benefit			amount
Unrealized gains (losses) arising during the year on fixed maturities, available-for-sale	$	281,812		$	(98,634	)	$	183,178
Net changes during the year related to cash flow hedges	(8,578		)	3,002			(5,576		)
Reclassification adjustment for (gains) losses realized in net income	(26,467		)	9,263			(17,204		)
Net unrealized gains (losses)	246,767			(86,369		)	160,398
Future policy benefits, DAC, and VOBA adjustments	(78,023		)	27,309			(50,714		)
Net unrealized gains (losses)	168,744			(59,060		)	109,684
Other comprehensive income (loss)	$	168,744		$	(59,060	)	$	109,684

	Nine months ended September 30, 2013
	Before-tax			Tax (expense)			Net-of-tax
	amount			benefit			amount
Unrealized gains (losses) arising during the year on fixed maturities, available-for-sale	$	(650,447	)	$	227,656		$	(422,791	)
Net changes during the year related to cash flow hedges	(33,000		)	11,550			(21,450		)
Reclassification adjustment for (gains) losses realized in net income	(35,510		)	12,429			(23,081		)
Net unrealized gains (losses)	(718,957		)	251,635			(467,322		)
Future policy benefits, DAC, and VOBA adjustments	162,987			(57,046		)	105,941
Net unrealized gains (losses)	(555,970		)	194,589			(361,381		)
Other comprehensive income (loss)	$	(555,970	)	$	194,589		$	(361,381	)

	Nine months ended September 30, 2012
	Before-tax			Tax (expense)			Net-of-tax
	amount			benefit			amount
Unrealized gains (losses) arising during the year on fixed maturities, available-for-sale	$	488,870		$	(171,105	)	$	317,764
Net changes during the year related to cash flow hedges	(1,539		)	539			(1,000		)
Reclassification adjustment for (gains) losses realized in net income	(69,234		)	24,232			(45,002		)
Net unrealized gains (losses)	418,097			(146,334		)	271,763
Future policy benefits, DAC, and VOBA adjustments	(106,646		)	37,326			(69,320		)
Net unrealized gains (losses)	311,451			(109,008		)	202,443
Other comprehensive income (loss)	$	311,451		$	(109,008	)	$	202,443

The following table presents the reclassifications out of accumulated other comprehensive income (loss):

	Three months ended September 30, 2013
	Amount reclassified
	from accumulated
Details about accumulated other	other comprehensive			Affected line item in the statement
comprehensive income (loss) components	income (loss)			where net income is presented
Unrealized (gains) losses arising on fixed maturities available-for-sale	$	(12,863	)	Other realized investment gains, net
	(12,863		)	Total before tax
	(4,502		)	Tax expense or benefit
	$	(8,361	)	Net of tax

(Gains) / losses on cash flow hedges	$	(591	)	Net investment income
	(591		)	Total before tax
	(207		)	Tax expense or benefit
	$	(384	)	Net of tax

Total reclassification for the period	$	(8,745	)	Net of tax

	Nine months ended September 30, 2013
	Amount reclassified
	from accumulated
Details about accumulated other	other comprehensive			Affected line item in the statement
comprehensive income (loss) components	income (loss)			where net income is presented
Unrealized (gains) losses arising on fixed maturities available-for-sale	$	(30,971	)	Other realized investment gains, net
	(30,971		)	Total before tax
	(10,840		)	Tax expense or benefit
	$	(20,131	)	Net of tax

(Gains) / losses on cash flow hedges	$	(4,539	)	Net investment income
	(4,539		)	Total before tax
	(1,589		)	Tax expense or benefit
	$	(2,950	)	Net of tax

Total reclassification for the period	$	(23,081	)	Net of tax