Value of Business Acquired ("VOBA") and Deferred Acquisition Costs ("DAC") (Tables)

3 Months Ended

Mar. 31, 2017

Business Combinations [Abstract]

Change in Carrying Amount of Value of Business Acquired

The change in the carrying amount of VOBA for the three months ended March 31, 2017 and 2016 was as follows:

	Three Months Ended
	March 31,
	2017			2016
Amortization expense	$	(2,227	)	$	(5,371	)
Unlocking		(137	)		(9	)
Adjustment related to realized (gains) losses on investments		(104	)		(59	)
Adjustment related to unrealized (gains) losses and OTTI on investments		(871	)		(5,098	)
Change in VOBA carrying amount	$	(3,339	)	$	(10,537	)

Change in Carrying Amount of Deferred Acquisition Costs

The change in the carrying amount of DAC for the three months ended March 31, 2017 and 2016 was as follows:

	Three Months Ended
	March 31,
	2017			2016
Capitalization	$	10		$	3
Accretion (amortization) expense		(967	)		(932	)
Unlocking		(166	)		(10	)
Change in DAC carrying amount	$	(1,123	)	$	(939	)