The following table provides changes in the balances of each component of accumulated other comprehensive income, net of tax, for the three- and six-month periods ended June 30, 2026 and 2025:
| | | | | | | | | | | | | | | | | | Three Months Ended
June 30, 2026 (in thousands) | Unrealized Gains and
Losses
On Available-for-Sale
Securities | | Postretirement
Benefits Plans | | Total | Beginning balance at March 31, 2026 | $ | 242 | | | $ | 121 | | | $ | 363 | | | Other comprehensive loss before calculations | (200) | | | (5) | | | (205) | | Amounts reclassified from accumulated other comprehensive income | 4 | | | — | | | 4 | | | Net current-period other comprehensive loss | (196) | | | (5) | | | (201) | | | Ending balance | $ | 46 | | | $ | 116 | | | $ | 162 | |
| | | | | | | | | | | | | | | | | | Three Months Ended
June 30, 2025 (in thousands) | Unrealized Gains and
Losses
On Available-for-Sale
Securities | | Postretirement
Benefits Plans | | Total | Beginning balance at March 31, 2025 | $ | 474 | | | $ | 111 | | | $ | 585 | | | Other comprehensive income (loss) before calculations | 244 | | | (6) | | | 238 | | Amounts reclassified from accumulated other comprehensive income | (1) | | | — | | | (1) | | | Net current-period other comprehensive income (loss) | 243 | | | (6) | | | 237 | | Ending balance | $ | 717 | | | $ | 105 | | | $ | 822 | |
| | | | | | | | | | | | | | | | | | Six Months Ended
June 30, 2026 (in thousands) | Unrealized Gains and
Losses
On Available-for-Sale
Securities | | Postretirement
Benefits Plans | | Total | | Beginning balance at December 31, 2025 | $ | 992 | | | $ | 99 | | | $ | 1,091 | | | Other comprehensive (loss) income before calculations | (922) | | | 17 | | | (905) | | Amounts reclassified from accumulated other comprehensive income | (24) | | | — | | | (24) | | | Net current-period other comprehensive (loss) income | (946) | | | 17 | | | (929) | | | Ending balance | $ | 46 | | | $ | 116 | | | $ | 162 | |
| | | | | | | | | | | | | | | | | | Six Months Ended
June 30, 2025 (in thousands) | Unrealized Gains and
Losses
On Available-for-Sale
Securities | | Postretirement
Benefits Plans | | Total | | Beginning balance at December 31, 2024 | $ | 300 | | | $ | 55 | | | $ | 355 | | | Other comprehensive income before calculations | 421 | | | 50 | | | 471 | | Amounts reclassified from accumulated other comprehensive income | (4) | | | — | | | (4) | | | Net current-period other comprehensive income | 417 | | | 50 | | | 467 | | Ending balance | $ | 717 | | | $ | 105 | | | $ | 822 | |
The following table provides significant amounts reclassified out of each component of accumulated other comprehensive income for the three- and six-month periods ended June 30, 2026 and 2025:
| | | | | | | | | | | | Three Months Ended
June 30, 2026 (in thousands) | | | | Details about Accumulated Other Comprehensive Income Components | Amount Reclassified from Accumulated Other Comprehensive Income | | Affected Line Item in the Consolidated Statements of Operations | | Unrealized gains and losses on available-for-sale securities: | | | | | Net realized loss on investments | $ | (4) | | | | | Write-down of securities | — | | | | | Total | $ | (4) | | | Net investment gains | | Tax | — | | | Provision for income taxes | | Net of Tax | $ | (4) | | | | | Reclassifications for the period | $ | (4) | | | |
| | | | | | | | | | | | Three Months Ended
June 30, 2025 (in thousands) | | | | Details about Accumulated Other Comprehensive Income Components | Amount Reclassified from Accumulated Other Comprehensive Income | | Affected Line Item in the Consolidated Statements of Operations | | Unrealized gains and losses on available-for-sale securities: | | | | | Net realized gain on investments | $ | 2 | | | | | Write-down of securities | — | | | | | Total | $ | 2 | | | Net investment gains | | Tax | (1) | | | Provision for income taxes | | Net of Tax | $ | 1 | | | | | Reclassifications for the period | $ | 1 | | | |
| | | | | | | | | | | | Six Months Ended
June 30, 2026 (in thousands) | | | | Details about Accumulated Other Comprehensive Income Components | Amount Reclassified from Accumulated Other Comprehensive Income | | Affected Line Item in the Consolidated Statements of Operations | | Unrealized gains and losses on available-for-sale securities: | | | | | Net realized gain on investments | $ | 30 | | | | | Write-down of securities | — | | | | | Total | $ | 30 | | | Net investment gains | | Tax | (6) | | | Provision for income taxes | | Net of Tax | $ | 24 | | | | | Reclassifications for the period | $ | 24 | | | |
| | | | | | | | | | | | Six Months Ended
June 30, 2025 (in thousands) | | | | Details about Accumulated Other Comprehensive Income Components | Amount Reclassified from Accumulated Other Comprehensive Income | | Affected Line Item in the Consolidated Statements of Operations | | Unrealized gains and losses on available-for-sale securities: | | | | | Net realized gain on investments | $ | 5 | | | | | Write-down of securities | — | | | | | Total | $ | 5 | | | Net investment gains | | Tax | (1) | | | Provision for income taxes | | Net of Tax | $ | 4 | | | | | Reclassifications for the period | $ | 4 | | | |
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