Retirement Benefit Arrangements (Tables)

12 Months Ended

Dec. 31, 2015

Disclosure - Retirement Benefit Arrangements [Abstract]

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

At December 31, 2015 and 2014, the funded status of the Zurich Plan was as follows (in thousands of U.S. dollars):

	2015			2014
Funded status
Unfunded pension obligation at beginning of year	$	41,365		$	24,614
Change in pension obligation
Service cost	6,945			6,188
Interest cost	1,682			2,635
Plan participants’ contributions	2,504			1,838
Actuarial loss	7,550			15,796
Plan amendments	—			2,667
Benefits paid	(1,730		)	(7,392		)
Foreign currency adjustments	(465		)	(13,493		)
Change in pension obligation	16,486			8,239
Change in fair value of plan assets
Actual return on plan assets	1,594			1,707
Employer contributions	5,337			5,492
Plan participants’ contributions	2,504			1,838
Benefits paid	(1,730		)	(7,392		)
Foreign currency adjustments	(259		)	(10,157		)
Change in fair value of plan assets	7,446			(8,512		)
Funded status
Unfunded pension obligation at end of year	$	50,405		$	41,365
Additional information:
Projected benefit obligation at end of year	$	151,115		$	134,629
Accumulated pension obligation at end of year	141,716			127,322
Fair value of plan assets at end of year	100,710			93,264

Assumptions used

The assumptions used to determine the Zurich Plan’s pension obligation and net periodic benefit cost for the years ended December 31, 2015, 2014 and 2013 were as follows:

	2015				2014				2013
	Pension obligation		Net periodic benefit cost		Pension obligation		Net periodic benefit cost		Pension obligation		Net periodic benefit cost
Discount rate	1.00	%	1.25	%	1.25	%	2.25	%	2.25	%	1.75	%
Expected return on plan assets	—		1.25	%	—		2.25	%	—		1.75	%
Rate of compensation increase	2.25	%	2.25	%	2.25	%	2.50	%	2.50	%	2.50	%

Expected future benefit payments

At December 31, 2015, estimated employer contributions to be paid in 2016 related to the Zurich Plan were $4.9 million and future benefit payments were estimated to be paid as follows (in thousands of U.S. dollars):

Year	Amount
2016	$	4,566
2017	4,531
2018	4,264
2019	4,244
2020	4,454
2021 to 2025	30,061