The following tables present the balances of Receivables from Policyholders, net of the allowance for expected credit losses, as of June 30, 2026 and 2025, and a roll forward of changes in the allowance for expected credit losses for the three and six months ended June 30, 2026 and 2025.


	Three Months Ended June 30, 2026
(Dollars in Millions)	Specialty		Life		Total Segments		Non-Core Operations		Total Allowance for Expected Credit Losses
Balance, Beginning of Period	$	1.4	$	—	$	1.4	$	0.1	$	1.5
Provision for Expected Credit Losses	9.2		—		9.2		—		9.2
Write-offs of Uncollectible Receivables from Policyholders	(9.5)		—		(9.5)		—		(9.5)
Balance, End of Period	$	1.1	$	—	$	1.1	$	0.1	$	1.2

Receivable Balance, End of Period1	$	956.7	$	10.9	$	967.6	$	4.9	$	972.5
1Specialty, Total Segments, and Total Includes $6.2 million attributable to Kemper Reciprocal, which is reported as a consolidated VIE.


	Three Months Ended June 30, 2025
(Dollars in Millions)	Specialty		Life		Total Segments		Non-Core Operations		Total Allowance for Expected Credit Losses
Balance, Beginning of Period	$	2.2	$	—	$	2.2	$	0.2	$	2.4
Provision for Expected Credit Losses	13.2		—		13.2		—		13.2
Write-offs of Uncollectible Receivables from Policyholders	(13.6)		—		(13.6)		—		(13.6)
Balance, End of Period	$	1.8	$	—	$	1.8	$	0.2	$	2.0

Receivable Balance, End of Period1	$	1,031.8	$	11.1	$	1,042.9	$	7.4	$	1,050.3
1Specialty, Total Segments, and Total Includes $11.6 million attributable to Kemper Reciprocal, which is reported as a consolidated VIE.


	Six Months Ended June 30, 2026
(Dollars in Millions)	Specialty		Life		Total Segments		Non-Core Operations		Total Allowance for Expected Credit Losses
Balance, Beginning of Year	$	1.9	$	—	$	1.9	$	0.1	$	2.0
Provision for Expected Credit Losses	18.8		—		18.8		—		18.8
Write-offs of Uncollectible Receivables from Policyholders	(19.6)		—		(19.6)		—		(19.6)
Balance, End of Period	$	1.1	$	—	$	1.1	$	0.1	$	1.2

Receivable Balance, End of Period1	$	956.7	$	10.9	$	967.6	$	4.9	$	972.5
1Specialty, Total Segments, and Total Includes $6.2 million attributable to Kemper Reciprocal, which is reported as a consolidated VIE.


	Six Months Ended June 30, 2025
(Dollars in Millions)	Specialty		Life		Total Segments		Non-Core Operations		Total Allowance for Expected Credit Losses
Balance, Beginning of Year	$	2.6	$	—	$	2.6	$	0.3	$	2.9
Provision for Expected Credit Losses	26.6		0.1		26.7		0.2		26.9
Write-offs of Uncollectible Receivables from Policyholders	(27.4)		(0.1)		(27.5)		(0.3)		(27.8)
Balance, End of Period	$	1.8	$	—	$	1.8	$	0.2	$	2.0

Receivable Balance, End of Period1	$	1,031.8	$	11.1	$	1,042.9	$	7.4	$	1,050.3
1Specialty, Total Segments, and Total Includes $11.6 million attributable to Kemper Reciprocal, which is reported as a consolidated VIE.