v3.26.1
Reinsurance
12 Months Ended
Dec. 31, 2025
Insurance [Abstract]  
Reinsurance
Note 16. Reinsurance
The Company enters into reinsurance agreements primarily as a purchaser of reinsurance for its LTC line of business and also as a provider of reinsurance for the LTC and MYGA lines of business. The Company participates in
reinsurance activities in order to limit losses, minimize exposure to significant risks and provide additional capacity for future growth.
Under the terms of the reinsurance agreements, the reinsurer agrees to reimburse the Company for the ceded amount in the event a claim is paid. Cessions under reinsurance agreements do not discharge the Company’s obligation as the primary insurer. In the event that reinsurers do not meet their obligations under the terms of the reinsurance agreements, Reinsurance recoverable balances could become uncollectible.
Accounting for reinsurance requires extensive use of assumptions and estimates, particularly related to the future performance of the underlying business and the potential impact of counterparty credit risks.
Reinsurance recoverable
The Company reinsures its business through two reinsurers. The Company monitors ratings and evaluates the financial strength of its reinsurers by analyzing their financial statements. In addition, the reinsurance recoverable balance due from each reinsurer is evaluated as part of the overall monitoring process. Recoverability of reinsurance recoverable balances is evaluated based on these analyses. The Company uses collateral for its reinsurance recoverable with funds withheld accounts. These reinsurance recoverable balances are stated net of allowance for expected credit loss of $1.1 million and $0.8 million at December 31, 2025 and December 31, 2024, respectively. The Company had $456.7 million and $450.2 million of net ceded reinsurance recoverable at December 31, 2025 and December 31, 2024, respectively. The Company had $41.3 million and $31.1 million of unsecured Reinsurance recoverable balances at December 31, 2025 and December 31, 2024, respectively.

The amounts in the Consolidated Statements of Financial Position include the impact of reinsurance. Information regarding the significant effects of reinsurance was as follows at:
Long-term careDecember 31, 2025December 31, 2024
Reinsurance recoverable
Medico Insurance Company$4,466 $4,376 
Front Street Re273,981 266,629 
Vista Life and Casualty Reinsurance Co178,273 179,220 
Vista Modco Funds Withheld(183,802)(190,771)
Total reinsurance recoverable$272,918 $259,454 
Future policy benefits
Direct $673,636 $666,617 
Reinsurance assumed108,245 102,916 
Total future policy benefits$781,881 $769,533 
The amounts in the Consolidated Statements of Comprehensive Income (Loss) include the impact of reinsurance. Information regarding the significant effects of reinsurance was as follows:
Long-term care
Years Ended December 31,20252024
Net premiums
Direct premiums$40,993 $43,801 
Reinsurance assumed3,978 4,179 
Reinsurance ceded(62,171)(63,459)
Total net premiums$(17,200)$(15,479)
Net policy benefit and claims (remeasurement gain on policy liabilities of $9,872 and $16,237 for the year ended December 31, 2025 and 2024, respectively)
Direct $70,489 $76,994 
Reinsurance assumed11,711 6,277 
Reinsurance ceded, net of provision for credit losses ¹
(84,422)(93,362)
Total net policyholder benefits and claims$(2,222)$(10,091)
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(1)The provision for credit losses for reinsurance recoverables for the year ended December 31, 2025 and December 31, 2024 is $0.3 million, and $(0.4) million, respectively.