| Schedule of Change in Balance by Component of Accumulated Other Comprehensive Income |
An analysis of the change in balance by component of Accumulated Other Comprehensive Income is as follows for the three and six month periods ended June 30, 2026 and 2025: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended June 30, 2026 | | Available
for Sale
Assets | | Future Policy Benefits | | | | Foreign
Exchange | | Pension
Adjustments | | Total | Balance at April 1, 2026 | $ | (1,225,064) | | | $ | (497,370) | | | | | $ | (8,814) | | | $ | 30,457 | | | $ | (1,700,791) | | | Other comprehensive income (loss) before reclassifications, net of tax | 151,301 | | | (159,429) | | | | | (9,249) | | | — | | | (17,377) | | | Reclassifications, net of tax | (3,647) | | | — | | | | | — | | | 86 | | | (3,561) | | | Other comprehensive income (loss) | 147,654 | | | (159,429) | | | | | (9,249) | | | 86 | | | (20,938) | | Balance at June 30, 2026 | $ | (1,077,410) | | | $ | (656,799) | | | | | $ | (18,063) | | | $ | 30,543 | | | $ | (1,721,729) | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended June 30, 2025 | | Available
for Sale
Assets | | Future Policy Benefits | | | | Foreign
Exchange | | Pension
Adjustments | | Total | Balance at April 1, 2025 | $ | (1,152,648) | | | $ | (819,131) | | | | | $ | (19,844) | | | $ | 20,750 | | | $ | (1,970,873) | | | Other comprehensive income (loss) before reclassifications, net of tax | (107,155) | | | 72,862 | | | | | 12,875 | | | — | | | (21,418) | | | Reclassifications, net of tax | 8,376 | | | — | | | | | — | | | 47 | | | 8,423 | | | Other comprehensive income (loss) | (98,779) | | | 72,862 | | | | | 12,875 | | | 47 | | | (12,995) | | Balance at June 30, 2025 | $ | (1,251,427) | | | $ | (746,269) | | | | | $ | (6,969) | | | $ | 20,797 | | | $ | (1,983,868) | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Six Months Ended June 30, 2026 | | Available
for Sale
Assets | | Future Policy Benefits | | | | Foreign
Exchange | | Pension
Adjustments | | Total | Balance at January 1, 2026 | $ | (969,982) | | | $ | (821,628) | | | | | $ | (9,044) | | | $ | 29,210 | | | $ | (1,771,444) | | | Other comprehensive income (loss) before reclassifications, net of tax | (102,542) | | | 164,829 | | | | | (9,019) | | | — | | | 53,268 | | | Reclassifications, net of tax | (4,886) | | | — | | | | | — | | | 1,333 | | | (3,553) | | | Other comprehensive income (loss) | (107,428) | | | 164,829 | | | | | (9,019) | | | 1,333 | | | 49,715 | | Balance at June 30, 2026 | $ | (1,077,410) | | | $ | (656,799) | | | | | $ | (18,063) | | | $ | 30,543 | | | $ | (1,721,729) | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Six Months Ended June 30, 2025 | | Available
for Sale
Assets | | Future Policy Benefits | | | | Foreign
Exchange | | Pension
Adjustments | | Total | Balance at January 1, 2025 | $ | (1,319,618) | | | $ | (709,042) | | | | | $ | (21,757) | | | $ | 20,697 | | | $ | (2,029,720) | | | Other comprehensive income (loss) before reclassifications, net of tax | 62,454 | | | (37,227) | | | | | 14,788 | | | — | | | 40,015 | | | Reclassifications, net of tax | 5,737 | | | — | | | | | — | | | 100 | | | 5,837 | | | Other comprehensive income (loss) | 68,191 | | | (37,227) | | | | | 14,788 | | | 100 | | | 45,852 | | Balance at June 30, 2025 | $ | (1,251,427) | | | $ | (746,269) | | | | | $ | (6,969) | | | $ | 20,797 | | | $ | (1,983,868) | |
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| Schedule of Reclassifications Out of Accumulated Other Comprehensive Income |
Reclassification adjustments out of accumulated other comprehensive income are presented below for the three and six month periods ended June 30, 2026 and 2025. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended
June 30, | | Six Months Ended June 30, | | Affected line items in the Statements of Operations | | Component Line Item | | 2026 | | 2025 | | 2026 | | 2025 | | | Unrealized investment (gains) losses on available for sale assets: | | | | | | | | | | | | Realized (gains) losses | | $ | (2,464) | | | $ | 12,837 | | | $ | (1,747) | | | $ | 12,009 | | | Realized (gains) losses | | | | | | | | | | | | | Amortization of (discount) premium | | (2,152) | | | (2,234) | | | (4,438) | | | (4,747) | | | Net investment income | | Total before tax | | (4,616) | | | 10,603 | | | (6,185) | | | 7,262 | | | | | Tax | | 969 | | | (2,227) | | | 1,299 | | | (1,525) | | | Income taxes | | Total after-tax | | (3,647) | | | 8,376 | | | (4,886) | | | 5,737 | | | | | Pension adjustments: | | | | | | | | | | | | Amortization of prior service cost | | 253 | | | 292 | | | 505 | | | 584 | | | Other operating expense | | Amortization of actuarial (gain) loss | | (146) | | | (233) | | | 1,182 | | | (457) | | | Other operating expense | | Total before tax | | 107 | | | 59 | | | 1,687 | | | 127 | | | | | Tax | | (21) | | | (12) | | | (354) | | | (27) | | | Income taxes | | Total after-tax | | 86 | | | 47 | | | 1,333 | | | 100 | | | | Total reclassification (after-tax) | | $ | (3,561) | | | $ | 8,423 | | | $ | (3,553) | | | $ | 5,837 | | | |
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