The following tables present the balances of Receivables from Policyholders, net of the allowance for expected credit losses, as of December 31, 2025 and 2024, and a roll forward of changes in the allowance for expected credit losses for the years ended December 31, 2025 and 2024.


	Year Ended December 31, 2025
(Dollars in Millions)	Specialty		Life		Total Segments		Non-Core Operations		Total Allowance for Expected Credit Losses
Balance at Beginning of Year	$	2.6	$	—	$	2.6	$	0.3	$	2.9
Provision for Expected Credit Losses	53.7		0.2		53.9		0.3		54.2
Write-offs of Uncollectible Receivables from Policyholders	(54.4)		(0.2)		(54.6)		(0.5)		(55.1)
Balance at End of Year	$	1.9	$	—	$	1.9	$	0.1	$	2.0

Receivable Balance at End of Year1	$	957.3	$	10.8	$	968.1	$	7.5	$	975.6
1Specialty, Total Segments, and Total includes $10.4 million attributable to Kemper Reciprocal, which is reported as a consolidated variable interest entity.


	Year Ended December 31, 2024
(Dollars in Millions)	Specialty		Life		Total Segments		Non-Core Operations		Total Allowance for Expected Credit Losses
Balance at Beginning of Year	$	12.9	$	—	$	12.9	$	1.0	$	13.9
Provision for Expected Credit Losses	38.9		0.3		39.2		0.4		39.6
Write-offs of Uncollectible Receivables from Policyholders	(49.2)		(0.3)		(49.5)		(1.1)		(50.6)
Balance at End of Year	$	2.6	$	—	$	2.6	$	0.3	$	2.9

Receivable Balance at End of Year1	$	962.8	$	11.1	$	973.9	$	12.2	$	986.1
1Specialty, Total Segments, and Total includes $8.2 million attributable to Kemper Reciprocal, which is reported as a consolidated variable interest entity.