Special Purpose Entities, Including Variable Interest Entities (Tables)

9 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

Summary of Fair Value of Fixed Income Securities, by Asset-Type, Held by Consolidated Variable Interest Entities

The table below provides the fair value of fixed income securities, by asset-type, held by consolidated VIEs as of September 30, 2014 and December 31, 2013:

	September 30, 2014		December 31, 2013
Investments:
Corporate obligations	$	2,651,683	$	2,475,182
Total variable interest entity assets: fixed income securities	$	2,651,683	$	2,475,182

Supplemental Information about Loans Held as Assets and Long-Term Debt Associated with Consolidated Variable Interest Entities

The following table provides supplemental information about the loans held as assets and long-term debt associated with the VIEs for which the fair value option has been elected as of September 30, 2014 and December 31, 2013:

	Estimated fair value		Unpaid principal balance
September 30, 2014
Loans	$	12,503,484	$	10,653,928
Long-term debt	13,159,174		12,661,349
December 31, 2013
Loans	13,398,895		12,226,481
Long-term debt	$	14,091,753	$	14,251,771