Interest sensitive contract liabilities (Tables)

6 Months Ended

Jun. 30, 2026

Schedule of Policyholder Account Balance

The following table shows the outstanding Interest sensitive contract liabilities which represents the policyholder balances for MYGA product line:


	Six months ended June 30,
	2026		2025
Balance, beginning of year	$	363,981	$	334,876
Deposits	—		42,996
Product charges	(286)		(1,582)
Surrenders and withdrawals	(11,158)		(16,023)
Benefit payments	(3,943)		(4,798)
Interest credited	8,468		7,815
Balance, June 30, 2026	$	357,062	$	363,284
Weighted-average annual crediting rate	5.00%		5.00%

At period end:
Cash surrender value	$	331,750	$	335,775

Net amount at risk:
In the event of death ¹	$	357,062	$	363,284

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(1)For benefits that are payable in the event of death, the net amount at risk is defined as the current death benefit which is equal to the current account balances at the Condensed Consolidated Statements of Financial Position date. It represents the amount of the claim that the Company would incur if death claims were filed on all contracts at the Condensed Consolidated Statements of Financial Position date.