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Income Taxes
 9 Months Ended
Sep. 30, 2018
Income Tax Disclosure [Abstract]  
Income Taxes . Income Taxes
The following table sets forth the reconciliation between actual federal income tax expense and the amount computed at the indicated statutory rate for the three and nine months ended September 30, 2018 and 2017:
($ millions)
Three months ended September 30
 
Nine months ended September 30
 
2018
 
2017
 
2018
 
2017
Amount at statutory rate
$
8.6

 
21.0
 %
 
$
(3.9
)
 
35.0
 %
 
$
9.5

 
21.0
 %
 
$
(1.2
)
 
35.0
 %
Tax-exempt interest and dividends received deduction
(0.5
)
 
(1.3
)
 
(1.4
)
 
12.4

 
(1.7
)
 
(3.8
)
 
(4.4
)
 
131.8

Other, net
(0.5
)
 
(1.1
)
 
3.6

 
(32.6
)
 
0.3

 
0.6

 
5.1

 
(151.7
)
Federal income tax expense (benefit)
7.6

 
18.6
 %
 
(1.7
)
 
14.8
 %
 
8.1

 
17.8
 %
 
$
(0.5
)
 
15.1
 %
Deferred tax expense on share-based awards
—

 
 
 
—

 
 
 
—

 
 
 
1.3

 
 
Federal income tax expense (benefit)
$
7.6

 
 
 
$
(1.7
)
 
 
 
$
8.1

 
 
 
$
0.8

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

The 2017 10-K discusses enactment of the TCJA on December 22, 2017, and its impact on the Company's financial results for that period. During the period ended September 30, 2018, the U.S. Treasury Department (the “Treasury”) and the Internal Revenue Service (the ”IRS”) have not issued further clarification or guidance with regard to the uncertainty surrounding the discount factors to be applied for loss reserve discounting for which the Company's accounting for the TCJA is incomplete. The Company expects to complete determination of the effects of the TCJA on its deferred tax assets and liabilities when the IRS releases the discount factors.