| Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis |
The fair values of the Company's financial assets as of September 30, 2026 and December 31, 2025 are shown in the following tables:
| | | | | | | | | | | | | | | | | | | | | | | | | Estimated Fair Value as of September 30, 2026 | | Total | | Level 1 | | Level 2 | | Level 3 | | | | | | | | | | Investments: | in thousands | | Corporate | $ | 251,571 | | | $ | — | | | $ | 251,571 | | | $ | — | | | U.S. Treasury | 100,086 | | | — | | | 100,086 | | | — | | | States and municipalities | 30,136 | | | — | | | 30,136 | | | — | | | Foreign | 34,216 | | | — | | | 34,216 | | | — | | | Asset-backed securities | 73,854 | | | — | | | 73,854 | | | — | | | Mortgage-backed securities | 130,960 | | | — | | | 130,960 | | | — | | | Exchange traded funds | 84,103 | | | 84,103 | | | — | | | — | | | Total | $ | 704,926 | | | $ | 84,103 | | | $ | 620,823 | | | $ | — | |
| | | | | | | | | | | | | | | | | | | | | | | | | Estimated Fair Value as of December 31, 2025 | | Total | | Level 1 | | Level 2 | | Level 3 | | | | | | | | | | Investments: | in thousands | | Corporate | $ | 266,168 | | | $ | — | | | $ | 266,168 | | | $ | — | | | U.S. Treasury | 181,617 | | | — | | | 181,617 | | | — | | | States and municipalities | 30,146 | | | — | | | 30,146 | | | — | | | Foreign | 32,992 | | | — | | | 32,992 | | | — | | | Asset-backed securities | 32,251 | | | — | | | 32,251 | | | — | | | Mortgage-backed securities | 153,097 | | | — | | | 153,097 | | | — | | | Common stocks | 34,871 | | | 34,871 | | | — | | | — | | | Total | $ | 731,142 | | | $ | 34,871 | | | $ | 696,271 | | | $ | — | |
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