v3.25.4
Reinsurance (Tables)
12 Months Ended
Dec. 31, 2025
Insurance [Abstract]  
Schedule of Effects of Reinsurance
The following table presents premiums earned and policy fees for our long-duration life insurance and annuity operations:
Years Ended December 31,
(in millions)202520242023
Premiums
Direct$4,373$4,075$4,706
Assumed*
2,1521,3204,111
Ceded(661)(795)(1,126)
Net$5,864$4,600$7,691
Policy Fees
Direct$2,991$2,978$2,873
Assumed
Ceded(258)(77)(76)
Net$2,733$2,901$2,797
*      Assumed premiums includes premium from pension risk transfer agreements of $2.2 billion, $1.3 billion, and $4.1 billion for the years ended December 31, 2025, 2024 and 2023, respectively.
Schedule of Assets Supporting Funds Withheld Arrangements
There is a diverse pool of assets supporting the funds withheld arrangements with Fortitude Re. The following summarizes the composition of the pool of assets:
December 31, 2025December 31, 2024
(in millions)Carrying ValueFair ValueCarrying ValueFair ValueCorresponding Accounting Policy
Fixed maturity securities - available-for-sale
$12,739$12,739$13,254$13,254Fair value through other comprehensive income
Fixed maturity securities - fair value option4,9824,9824,9144,914Fair value through net investment income
Commercial mortgage loans2,7452,5943,2242,983Amortized cost
Real estate investments118165158227Amortized cost
Private equity funds/hedge funds1,8001,8001,8931,893Fair value through net investment income
Policy loans302302315315Amortized cost
Short-term Investments399399274274Fair value through net investment income
Funds withheld investment assets23,08522,98124,03223,860
Derivative assets, net(a)
22Fair value through realized gains (losses)
Other(b)
667667429429Amortized cost
Total$23,752$23,648$24,463$24,291
(a)The derivative assets and liabilities have been presented net of cash collateral. The derivative assets and liabilities supporting the Fortitude Re funds withheld arrangements had a fair market value of $0 million and $615 million, respectively, as of December 31, 2025. The derivative assets and liabilities supporting the Fortitude Re funds withheld arrangements had a fair market value of $7 million and $182 million, respectively, as of December 31, 2024. These derivative assets and liabilities are fully collateralized either by cash or securities.
(b)Primarily comprised of Cash and Accrued investment income.
The impact of the funds withheld arrangements with Fortitude Re was as follows:
Years Ended December 31,
(in millions)202520242023
Net investment income - Fortitude Re funds withheld assets$1,332$1,370$1,368
Net realized losses on Fortitude Re funds withheld assets:
Net realized losses Fortitude Re funds withheld assets(100)(248)(224)
Net realized losses Fortitude Re funds withheld embedded derivatives(1,673)(518)(1,734)
Net realized losses - Fortitude Re funds withheld assets(1,773)(766)(1,958)
Income (loss) before income tax expense (benefit)(441)604(590)
Income tax expense (benefit)*(93)127(124)
Net income (loss)(348)477(466)
Change in unrealized appreciation (depreciation) of the invested assets supporting the Fortitude Re modco arrangement classified as available-for-sale*296 (402)491
Comprehensive income (loss)$(52)$75$25
*The income tax expense (benefit) and the tax impact in OCI was computed using the U.S. statutory tax rate of 21%.
Schedule of Reinsurance Recoverable Allowance
The following table presents a rollforward of the reinsurance recoverable allowance:
Years Ended December 31,
(in millions)202520242023
Balance, beginning of year$12 $30 $84 
Current period provision for expected credit losses and disputes(6)(8)(5)
Write-offs charged against the allowance for credit losses and disputes (10)(49)
Balance, end of year$6 $12 $30