Statements of Cash Flows (Tables)

6 Months Ended

Jun. 30, 2026

Supplemental Cash Flow Information [Abstract]

Schedule of Cash Flow, Supplemental Disclosures

Supplemental cash flow information was as follows:


	Six Months ended June 30,
($ in thousands)	2026		2025
Cash paid (received) during the period for:
Interest	$	26,013	14,278
Federal income tax	81,000		83,269

Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	5,221		5,053
Operating cash flows from financing leases	74		139
Financing cash flows from finance leases	1,337		1,403

Non-cash items:

Corporate actions related to fixed income securities, available-for-sale ("AFS")1	20,879		39,742


Conversion of AFS fixed income securities to equity securities	—		736
Conversion of commercial mortgage loan ("CML") to alternative investment	—		3,300

Assets acquired under operating lease arrangements	265		2,062
Non-cash purchase of property and equipment	18		13

1Examples of corporate actions include like-kind exchanges, non-cash acquisitions, and stock splits.

Schedule of Cash and Cash Equivalents

The following table provides a reconciliation of cash and restricted cash reported within the Consolidated Balance Sheets to the amount reported in the Consolidated Statements of Cash Flows:


($ in thousands)	June 30, 2026		December 31, 2025
Cash	$	557	346
Restricted cash	10,370		17,612
Total cash and restricted cash shown in the Consolidated Statements of Cash Flows	$	10,927	17,958

Schedule of Restrictions on Cash and Cash Equivalents

The following table provides a reconciliation of cash and restricted cash reported within the Consolidated Balance Sheets to the amount reported in the Consolidated Statements of Cash Flows:


($ in thousands)	June 30, 2026		December 31, 2025
Cash	$	557	346
Restricted cash	10,370		17,612
Total cash and restricted cash shown in the Consolidated Statements of Cash Flows	$	10,927	17,958