KEMPER CORP, 10-K filed on 2/7/2025
Annual Report
v3.25.0.1
Cover Page - USD ($)
$ in Billions
12 Months Ended
Dec. 31, 2024
Feb. 05, 2025
Jun. 30, 2024
Document Information [Line Items]      
Document Type 10-K    
Document Annual Report true    
Current Fiscal Year End Date --12-31    
Document Period End Date Dec. 31, 2024    
Document Transition Report false    
Entity File Number 001-18298    
Entity Registrant Name Kemper Corporation    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 95-4255452    
Entity Address, Address Line One 200 E. Randolph Street    
Entity Address, Address Line Two Suite 3300    
Entity Address, City or Town Chicago    
Entity Address, State or Province IL    
Entity Address, Postal Zip Code 60601    
City Area Code 312    
Local Phone Number 661-4600    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction [Flag] false    
Entity Shell Company false    
Entity Public Float     $ 3.8
Entity Common Stock, Shares Outstanding (in shares)   63,900,557  
Documents Incorporated by Reference
Portions of the Proxy Statement for the 2025 Annual Meeting of Shareholders are incorporated by reference into Part III.
   
Entity Central Index Key 0000860748    
Document Fiscal Year Focus 2024    
Document Fiscal Period Focus FY    
Amendment Flag false    
Common Stock      
Document Information [Line Items]      
Title of 12(b) Security Common Stock, $0.10 par value per share    
Trading Symbol KMPR    
Security Exchange Name NYSE    
5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062      
Document Information [Line Items]      
Title of 12(b) Security 5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062    
Trading Symbol KMPB    
Security Exchange Name NYSE    
v3.25.0.1
Audit Information
12 Months Ended
Dec. 31, 2024
Audit Information [Abstract]  
Auditor Name Deloitte & Touche LLP
Auditor Location Chicago, Illinois
Auditor Firm ID 34
v3.25.0.1
Consolidated Statements of Income (Loss) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Revenues:      
Earned Premiums [1] $ (4,215.9) $ (4,529.4) $ (5,213.4)
Net Investment Income 407.5 419.7 422.6
Change in Value of Alternative Energy Partnership Investments 2.3 2.9 (19.9)
Other Income 8.2 7.2 9.2
Change in Fair Value of Equity and Convertible Securities (2.7) 4.7 (79.9)
Net Realized Investment Gains (Losses) 13.2 (18.6) 4.3
Impairment Losses (5.8) (1.1) (25.8)
Total Revenues 4,638.6 4,944.2 5,523.9
Expenses:      
Policyholders’ Benefits and Incurred Losses and Loss Adjustment Expenses [2] (3,013.1) (3,820.0) (4,432.6)
Insurance and Other Expenses 1,180.1 1,365.6 1,403.9
Loss from Early Extinguishment of Debt 0.0 0.0 3.7
Interest Expense 56.9 56.1 54.7
Goodwill Impairment 0.0 49.6 0.0
Total Expenses 4,250.1 5,291.3 5,894.9
Income (Loss) before Income Taxes 388.5 (347.1) (371.0)
Income Tax Expense (Benefit) (76.0) 74.8 84.4
Net Income (Loss) 312.5 (272.3) (286.6)
Less: Net Loss attributable to Noncontrolling Interest (5.3) (0.2) 0.0
Net Income (Loss) attributable to Kemper Corporation $ 317.8 $ (272.1) $ (286.6)
Net Income (Loss) attributable to Kemper Corporation Per Unrestricted Share:      
Basic (in dollars per share) $ 4.95 $ (4.25) $ (4.50)
Diluted (in dollars per share) $ 4.91 $ (4.25) $ (4.50)
[1]
1 Includes a remeasurement loss related to the deferred profit liability within the Life Insurance business of $7.2 million for the year ended December 31, 2024, a remeasurement loss of $19.1 million for the year ended December 31, 2023, and a remeasurement gain of $13.3 million for the year ended December 31, 2022.
[2]
2 Includes a remeasurement gain related to the liability for future policyholder benefits within the Life Insurance business of $19.2 million for the year ended December 31, 2024, a remeasurement gain of $30.3 million for the year ended December 31, 2023, and a remeasurement loss of $8.1 million for the year ended December 31, 2022.
v3.25.0.1
Consolidated Statements of Comprehensive Income (Loss) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Net Income (Loss) $ 312.5 $ (272.3) $ (286.6)
Change in Unrecognized Postretirement Benefit Costs (1.3) 59.2 18.9
(Loss) Gain on Cash Flow Hedges (5.4) (0.2) 5.9
Change in Discount Rate on Future Life Policyholder Benefits 278.0 (101.7) 1,380.7
Other Comprehensive Income (Loss) Before Income Taxes 71.3 195.6 (143.7)
Other Comprehensive Income Tax Expense (Benefit) 15.0 41.5 (30.4)
Other Comprehensive Income (Loss), Net of Taxes 56.3 154.1 (113.3)
Total Comprehensive Income (Loss) 368.8 (118.2) (399.9)
Less: Net Loss attributable to Noncontrolling Interest (5.3) (0.2) 0.0
Less: Other Comprehensive Income attributable to Noncontrolling Interest 0.0 0.0 0.0
Less: Total Comprehensive Loss attributable to Noncontrolling Interest (5.3) (0.2) 0.0
Comprehensive Income (Loss) attributable to Kemper Corporation 374.1 (118.0) (399.9)
No Credit Losses      
Changes in Unrealized (Losses) Gains on Investment Securities with: (198.7) 238.8 (1,551.1)
Credit Losses      
Changes in Unrealized (Losses) Gains on Investment Securities with: $ (1.3) $ (0.5) $ 1.9
v3.25.0.1
Consolidated Balance Sheets - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Investments:    
Fixed Maturities at Fair Value (Amortized Cost: 2024 - $7,295.0; 2023 - $7,565.8 Allowance for Credit Losses: 2024 - $10.7; 2023 - $8.2) $ 6,409.6 $ 6,881.9
Equity Securities at Fair Value (Cost: 2024 - $197.1; 2023 - $209.3) 218.5 225.8
Equity Securities at Modified Cost 539.2 513.5
Convertible Securities at Fair Value 280.7 281.2
Other Investments 199.5 241.9
Total Investments 8,888.5 8,904.2
Cash 64.4 64.1
Receivables from Policyholders (Allowance for Credit Losses: 2024 - $2.9; 2023 - $13.9) 977.9 959.5
Other Receivables 185.7 200.5
Deferred Policy Acquisition Costs 628.9 591.6
Goodwill 1,250.7 1,250.7
Current Income Tax Assets 63.4 64.5
Deferred Income Tax Assets 93.3 210.4
Other Assets 436.1 492.6
Total Assets 12,630.4 12,742.7
Insurance Reserves:    
Total Insurance Reserves 5,811.6 6,102.9
Policyholder Obligations 637.7 655.7
Deferred Income Tax Liabilities 14.8 50.6
Accrued Expenses and Other Liabilities 705.2 737.7
Long-term Debt, Current, at Amortized Cost 449.9 0.0
Long-term Debt, Non-current, at Amortized Cost 941.7 1,389.2
Total Liabilities 9,846.1 10,237.7
Kemper Corporation Shareholders’ Equity:    
Common Stock, $0.10 Par Value, 100,000,000 Shares Authorized; 63,840,442 Shares Issued and Outstanding at December 31, 2024 and 64,111,555 Shares Issued and Outstanding at December 31, 2023 6.4 6.4
Paid-in Capital 1,854.9 1,845.3
Retained Earnings 1,231.6 1,014.3
Accumulated Other Comprehensive Loss (304.5) (360.8)
Total Shareholders’ Equity 2,788.4 2,505.2
Noncontrolling Interest (4.1) (0.2)
Total Shareholders’ Equity 2,784.3 2,505.0
Total Liabilities and Shareholders’ Equity 12,630.4 12,742.7
Life and Health Insurance Product Line    
Insurance Reserves:    
Total Insurance Reserves 3,199.7 3,422.4
Property and Casualty Insurance Product Line    
Insurance Reserves:    
Total Insurance Reserves 2,611.9 2,680.5
Variable Interest Entity, Primary Beneficiary    
Investments:    
Fixed Maturities at Fair Value (Amortized Cost: 2024 - $7,295.0; 2023 - $7,565.8 Allowance for Credit Losses: 2024 - $10.7; 2023 - $8.2) 1.7 1.7
Other Short-Term Investments 28.0 2.0
Cash 1.0 0.0
Receivables from Policyholders (Allowance for Credit Losses: 2024 - $2.9; 2023 - $13.9) 8.2 0.7
Deferred Policy Acquisition Costs 1.1 0.1
Deferred Income Tax Assets 1.5 0.0
Other Assets 0.0 0.1
Insurance Reserves:    
Total Insurance Reserves 9.4 0.0
Unearned Premiums 11.2 0.5
Accrued Expenses and Other Liabilities 0.5 0.3
Consolidated Entity, Excluding VIE    
Investments:    
Fixed Maturities at Fair Value (Amortized Cost: 2024 - $7,295.0; 2023 - $7,565.8 Allowance for Credit Losses: 2024 - $10.7; 2023 - $8.2) 6,409.6 6,881.9
Other Short-Term Investments 1,037.1 520.9
Insurance Reserves:    
Unearned Premiums 1,264.1 1,300.8
Alternative Energy Partnership Investments    
Investments:    
Equity Method Investments 17.6 17.3
Equity Method Limited Liability Investments    
Investments:    
Equity Method Investments $ 186.3 $ 221.7
v3.25.0.1
Consolidated Balance Sheets (Parenthetical) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Amortized cost of fixed maturities $ 7,295.0 $ 7,565.8
Allowance for credit loss, available for sale 10.7 8.2
Cost of equity securities 197.1 209.3
Premium Receivable, Allowance for Credit Loss 2.9 13.9
Allowance for credit losses $ (10.7) $ (8.2)
Common stock, par value (in dollars per share) $ 0.10 $ 0.10
Common stock, shares authorized (in shares) 100,000,000 100,000,000
Common stock, shares outstanding (in shares) 63,840,442 64,111,555
Variable Interest Entity, Primary Beneficiary    
Amortized cost of fixed maturities $ 1.7 $ 1.7
Allowance for credit loss, available for sale 0.0 0.0
Premium Receivable, Allowance for Credit Loss 0.0 0.0
Allowance for credit losses 0.0 0.0
Consolidated Entity, Excluding VIE    
Amortized cost of fixed maturities 7,295.0 7,565.8
Allowance for credit loss, available for sale 10.7 8.2
Allowance for credit losses $ (10.7) $ (8.2)
v3.25.0.1
Consolidated Statements of Cash Flows - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Cash Flows from Operating Activities:      
Net Income (Loss) $ 312.5 $ (272.3) $ (286.6)
Adjustments to Reconcile Net Income (Loss) to Net Cash Provided by (Used in) Operating Activities:      
Net Realized Gain on Sale of Investments (13.2) 18.6 (4.3)
Impairment Losses 5.8 1.1 25.8
Depreciation and Amortization of Property, Equipment, Software and Intangible Assets Acquired 53.7 58.6 70.9
Settlement Costs Related to Defined Benefit Pension Plan (2.6) 70.2 0.0
Loss from Early Extinguishment of Debt 0.0 0.0 3.7
Equity Securities, FV-NI, Gain (Loss) 2.7 (4.7) 79.9
Goodwill Impairment 0.0 49.6 0.0
Pension Plan assets reverted to the Company 13.1 0.0 0.0
Changes in:      
Receivables from Policyholders (25.9) 326.4 129.4
Reinsurance Recoverables 7.0 12.1 (1.9)
Deferred Policy Acquisition Costs (38.3) 43.9 14.2
Insurance Reserves (2.3) (30.8) 26.5
Unearned Premiums (26.0) (403.1) (183.5)
Income Taxes 65.3 33.2 (83.6)
Other 2.3 (33.0) (11.2)
Net Cash Provided by (Used in) Operating Activities 382.9 (134.2) (210.3)
Cash Flows from Investing Activities:      
Proceeds from the Sales, Calls and Maturities of Fixed Maturities 1,316.5 673.0 1,295.5
Equity Securities 37.8 149.0 536.0
Real Estate Investments 3.7 0.0 0.0
Mortgage Loans 121.6 95.2 91.3
Other Investments 21.8 18.3 52.1
Fixed Maturities (1,012.5) (447.4) (1,815.8)
Equity Securities (19.4) (44.4) (58.9)
Real Estate Investments (1.6) (1.0) (3.1)
Corporate-Owned Life Insurance (3.5) 0.0 (110.0)
Mortgage Loans (109.7) (104.1) (81.1)
Other Investments (51.2) (19.8) (13.0)
Net (Purchases) Sales of Short-term Investments (521.0) (238.4) 6.1
Sale of Reserve National, Net of Cash Disposed 0.0 0.0 14.8
Acquisition of Software and Long-lived Assets (53.2) (53.8) (30.8)
Settlement Proceeds from Company-Owned Life Insurance 13.5 102.2 0.0
Other 12.8 (20.9) 8.5
Net Cash (Used in) Provided by Investing Activities (244.4) 107.9 (108.4)
Cash Flows from Financing Activities:      
Repayments of Long-term Debt 0.0 0.0 (280.0)
Proceeds from Issuance of 5.875% Fixed-Rate Reset Junior Subordinated Debentures Due 2062 0.0 0.0 145.6
Proceeds from Policyholder Contract Obligations 102.2 123.3 335.5
Repayment of Policyholder Contract Obligations (120.6) (169.0) (138.2)
Proceeds from Shares Issued under Employee Stock Purchase Plan 3.8 4.3 4.9
Common Stock Repurchases (38.9) 0.0 0.0
Dividends Paid (80.1) (80.1) (79.7)
Other (3.6) (0.5) 0.6
Net Cash (Used in) Provided by Financing Activities (137.2) (122.0) 382.9
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect, Total [1] 1.3 (148.3) 64.2
Cash, Beginning of Year1 [1] 64.1 212.4 148.2
Cash, End of Year1 [1] 65.4 64.1 212.4
Cash (paid) received during the year for:      
Interest (54.5) (54.5) (51.5)
Income taxes paid (11.2) 106.7 (0.7)
Operating Leases (21.6) (25.4) (24.0)
Non-Cash Activities:      
Right-of-Use Assets Obtained in Exchange for New Operating Lease Liabilities 9.5 13.8 9.7
Real estate acquired via mortgage loan foreclosure 10.9 0.0 0.0
Equity Method Limited Liability Investments      
Adjustments to Reconcile Net Income (Loss) to Net Cash Provided by (Used in) Operating Activities:      
Change in Value of Alternative Energy Partnership Investments 31.1 (1.1) (9.5)
Alternative Energy Partnership Investments      
Adjustments to Reconcile Net Income (Loss) to Net Cash Provided by (Used in) Operating Activities:      
Change in Value of Alternative Energy Partnership Investments (2.3) (2.9) 19.9
Senior Notes, 3.800 Percent Due February 23, 2032      
Cash Flows from Financing Activities:      
Proceeds from Issuance of 3.800% Senior Notes due February 23, 2032 0.0 0.0 396.3
Issue Fess 0.0 0.0 (1.2)
5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062      
Cash Flows from Financing Activities:      
Issue Fess $ 0.0 $ 0.0 $ (0.9)
[1]
1Includes amounts attributable to Kemper Reciprocal reported as non-controlling interest.
v3.25.0.1
Condensed Consolidated Statements of Shareholders’ Equity - USD ($)
shares in Millions, $ in Millions
Total
Common Stock
Paid-in Capital
Retained Earnings
Accumulated Other Comprehensive Loss
Noncontrolling Interest
Beginning balance (in shares) at Dec. 31, 2021   63.7        
Beginning balance at Dec. 31, 2021 $ 3,129.7 $ 6.4 $ 1,790.7 $ 1,734.2 $ (401.6) $ 0.0
Increase (Decrease) in Stockholders' Equity [Roll Forward]            
Net Income (Loss) (286.6)     (286.6)    
Other Comprehensive Loss, Net of Taxes (Note 17) (113.3)       (113.3)  
Cash Dividends and Dividend Equivalents to Shareholders (80.4)     (80.4)    
Shares Issued Under Employee Stock Purchase Plan (Note 18) (in shares)   0.1        
Shares Issued Under Employee Stock Purchase Plan (Note 18) 4.9   4.9      
Equity-based Compensation Cost (Note 22) 17.7   17.7      
Equity-based Awards, Net of Shares Exchanged (Note 11) (in shares)   0.1        
Equity-based Awards, Net of Shares Exchanged (Note 22) (1.4)   (0.6) (0.8)    
Ending balance (in shares) at Dec. 31, 2022   63.9        
Ending balance at Dec. 31, 2022 2,670.6 $ 6.4 1,812.7 1,366.4 (514.9) 0.0
Increase (Decrease) in Stockholders' Equity [Roll Forward]            
Net Income (Loss) (272.3)     (272.1)   (0.2)
Other Comprehensive Loss, Net of Taxes (Note 17) 154.1       154.1  
Cash Dividends and Dividend Equivalents to Shareholders (80.1)     (80.1)    
Shares Issued Under Employee Stock Purchase Plan (Note 18) (in shares)   0.1        
Shares Issued Under Employee Stock Purchase Plan (Note 18) 4.3   4.3      
Equity-based Compensation Cost (Note 22) 29.0   29.0      
Equity-based Awards, Net of Shares Exchanged (Note 11) (in shares)   0.1        
Equity-based Awards, Net of Shares Exchanged (Note 22) (0.6)   (0.7) 0.1    
Ending balance (in shares) at Dec. 31, 2023   64.1        
Ending balance at Dec. 31, 2023 2,505.0 $ 6.4 1,845.3 1,014.3 (360.8) (0.2)
Increase (Decrease) in Stockholders' Equity [Roll Forward]            
Net Income (Loss) 312.5     317.8   (5.3)
Other Comprehensive Loss, Net of Taxes (Note 17) 56.3       56.3  
Cash Dividends and Dividend Equivalents to Shareholders (80.1)     (80.1)    
Repurchases of Common Stock (Note 18) (in shares)   (0.6)        
Repurchases of Common Stock (Note 18) (38.9)   (18.5) (20.4)    
Shares Issued Under Employee Stock Purchase Plan (Note 18) 3.8   3.8      
Equity-based Compensation Cost (Note 22) 29.2   29.2      
Equity-based Awards, Net of Shares Exchanged (Note 11) (in shares)   0.4        
Equity-based Awards, Net of Shares Exchanged (Note 22) (4.9)   (4.9)      
Other Changes in Non-Controlling Interest 1.4         1.4
Ending balance (in shares) at Dec. 31, 2024   63.9        
Ending balance at Dec. 31, 2024 $ 2,784.3 $ 6.4 $ 1,854.9 $ 1,231.6 $ (304.5) $ (4.1)
v3.25.0.1
Condensed Consolidated Statements of Shareholders’ Equity (Parenthetical) - $ / shares
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Statement of Stockholders' Equity [Abstract]      
Dividends paid to shareholders per share (in dollars per share) $ 1.24 $ 1.24 $ 1.24
v3.25.0.1
Schedule 2 - Parent Company Financial Statements - Balance Sheets (Parenthetical) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Amortized cost of fixed maturities $ 7,295.0 $ 7,565.8
Cost of equity securities 197.1 209.3
Long-term Debt $ 1,278.4 1,213.4
Senior Notes | Senior Notes, 4.35 Percent Due February 15, 2025    
Stated interest rate, percentage 4.35%  
Parent Company    
Amortized cost of fixed maturities $ 0.5 177.4
Cost of equity securities $ 12.8 11.6
Parent Company | Senior Notes | Senior Notes, 4.35 Percent Due February 15, 2025    
Stated interest rate, percentage 4.35%  
Long-term Debt $ 448.1 440.8
Parent Company | Senior Notes | Senior Notes, 2.400 Percent Due September 30, 2030    
Stated interest rate, percentage 2.40%  
Long-term Debt $ 338.9 313.6
Parent Company | Senior Notes | Senior Notes, 3.800 Percent Due February 23, 2032    
Stated interest rate, percentage 3.80%  
Long-term Debt $ 352.2 338.4
Parent Company | Junior Debt | 5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062    
Stated interest rate, percentage 5.875%  
Long-term Debt $ 139.2 $ 120.6
v3.25.0.1
Consolidated Statements of Income (Loss) - (Parenthetical) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Earned Premiums [1] $ 4,215.9 $ 4,529.4 $ 5,213.4
Policyholders’ Benefits and Incurred Losses and Loss Adjustment Expenses [2] (3,013.1) (3,820.0) (4,432.6)
Life Insurance      
Earned Premiums (7.2) (19.1) 13.3
Policyholders’ Benefits and Incurred Losses and Loss Adjustment Expenses $ (19.2) $ (30.3) $ 8.1
[1]
1 Includes a remeasurement loss related to the deferred profit liability within the Life Insurance business of $7.2 million for the year ended December 31, 2024, a remeasurement loss of $19.1 million for the year ended December 31, 2023, and a remeasurement gain of $13.3 million for the year ended December 31, 2022.
[2]
2 Includes a remeasurement gain related to the liability for future policyholder benefits within the Life Insurance business of $19.2 million for the year ended December 31, 2024, a remeasurement gain of $30.3 million for the year ended December 31, 2023, and a remeasurement loss of $8.1 million for the year ended December 31, 2022.
v3.25.0.1
Consolidated Statements of Cash Flows (Parenthetical)
Feb. 15, 2022
Senior Notes, 3.800 Percent Due February 23, 2032 | Senior Notes  
Stated interest rate, percentage 3.80%
v3.25.0.1
Basis of Presentation and Significant Estimates
12 Months Ended
Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Basis of Presentation and Significant Estimates BASIS OF PRESENTATION AND SIGNIFICANT ESTIMATES
The Consolidated Financial Statements include the accounts of Kemper Corporation (“Kemper”) and its subsidiaries which include property and casualty insurance subsidiaries, life insurance subsidiaries, a health insurance subsidiary through the date of its sale of December 1, 2022 (collectively referred to herein as the “Company”), and a variable interest entity (“VIE”) in which the Company is considered the primary beneficiary. The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”). All intercompany accounts and transactions have been eliminated.
Periodically, Kemper may acquire an additional company which then becomes one of the various subsidiaries of Kemper. When an acquisition occurs, Kemper will include the results of the acquired company in the consolidated financial results from the date of its acquisition and forward. When a disposition occurs, Kemper will include the results of the disposed subsidiary in the consolidated financial results up to the date of sale.
In 2024, the Company elected to begin displaying Interest Expense as its own line item in the Consolidated Statements of Income (Loss). Other Expenses, previously reported within Interest and Other Expenses, is now combined with Insurance Expenses and reported as Insurance and Other Expenses within the Consolidated Statements of Income (Loss). Prior period amounts in the financial statements have been recasted to reflect the Company’s updated presentation.
Use of Estimates
The preparation of financial statements in conformity with GAAP requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Many of these estimates and assumptions are common in the insurance and financial services industries; others are specific to the Company’s business and operations. Actual results could differ materially from those estimates and assumptions.
The fair values of the Company’s Investments in Fixed Maturities, Investments in Convertible Securities at Fair Value, Investments in Equity Securities at Fair Value and Debt are estimated using a hierarchical framework which prioritizes and ranks market price observability of inputs used in fair value measurements. The carrying amounts reported in the Consolidated Balance Sheets approximate fair value for Cash, Short-term Investments and certain other assets and other liabilities because of their short-term nature. The actual value at which financial instruments could be sold or settled with a willing buyer or seller may differ from estimated fair values depending on a number of factors, including, but not limited to, current and future economic conditions, the quantity sold or settled, the presence of an active market and the availability of a willing buyer or seller.
The Company’s portfolio also includes investments in Alternative Energy Partnerships that are accounted for under the Hypothetical Liquidation at Book Value (“HLBV”) method. Under the HLBV method, the amounts of income and loss attributed to investors reflect changes in the amounts the fund investors would hypothetically receive at each balance sheet date under the liquidation provisions of the contractual agreements of these funds. Attributing income and loss under the HLBV method requires the use of significant assumptions and forecasts to calculate the amounts that fund investors would receive upon a hypothetical liquidation.
The process of estimating and establishing reserves for losses and loss adjustment expenses (“LAE”) for property and casualty insurance is inherently uncertain, and the actual ultimate net cost of known and unknown claims may vary materially from the estimated amounts reserved. The reserving process is particularly imprecise for claims involving long-tailed exposures, which may not be discovered or reported until years after the insurance policy period has ended. Management considers a variety of factors, including, but not limited to, past claims experience, current claim trends and relevant legal, economic and social conditions, in estimating reserves. A change in any one or more factors is likely to result in the ultimate net claim costs differing from the estimated reserve. Changes in such estimates may be material and would be recognized in the Consolidated Financial Statements when such estimates change.
The process of determining whether an asset is impaired or recoverable relies on projections of future cash flows, operating results and market conditions. Projections are inherently uncertain, and, accordingly, actual future cash flows and operating results may differ materially from those projected. As a result, the Company’s assessment of the impairment of long-lived assets and recoverability of deferred tax assets is susceptible to the risk inherent in making such projections.
v3.25.0.1
Summary of Accounting Policies and Accounting Changes
12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
Summary of Accounting Policies and Accounting Changes SUMMARY OF ACCOUNTING POLICIES AND ACCOUNTING CHANGES
Investments
Investments in Fixed Maturities include bonds, notes and redeemable preferred stocks. Investments in Fixed Maturities are classified as available for sale and reported at fair value. Net Investment Income, including amortization of purchased premiums and accretion of market discounts, on Investments in Fixed Maturities is recognized as interest over the period that it is earned using the effective yield method. Unrealized appreciation or depreciation, net of applicable deferred income taxes, on fixed maturities classified as available for sale is reported in Accumulated Other Comprehensive (Loss) Income (“AOCI”) included in Shareholders’ Equity.
Equity investments include common stocks, non-redeemable preferred stocks, exchange traded funds, money market mutual funds and limited liability companies, and investment partnerships in which the Company’s interests are deemed minor. Equity investments with readily determinable fair values are recorded as Equity Securities at Fair Value on the Consolidated Balance Sheets. Equity investments without readily determinable fair values are recorded as Equity Securities at Fair Value on the Consolidated Balance Sheets using the net asset value (“NAV”) per share practical expedient for estimating fair value. The changes in the fair value of such equity securities are reported as Change in Fair Value of Equity and Convertible Securities in the Consolidated Statements of Income (Loss). Dividend income on investments in common and non-redeemable preferred stocks is recognized on the ex-dividend date.
Equity Method Limited Liability Investments include investments in limited liability investment companies and limited partnerships in which the Company’s interests are not deemed minor and are accounted for under the equity method of accounting whereby changes in net asset values are recorded in Net Investment Income in the Consolidated Statements of Income (Loss). Partnerships for which results are not available on a timely basis are reported on a lag.
Investments in Alternative Energy Partnerships are measured using the HLBV method of equity method accounting whereby changes in the estimated amount the Company would receive upon the liquidation and distribution of the equity investment’s net assets are recorded in Net Investment Income. Tax credits allocated from investments in Alternative Energy Partnerships are recognized using the flow-through method, where credits are recorded as a reduction to tax expense in the period earned. Differences in the basis calculated under tax law and GAAP are recognized using the income statement approach, where basis differences are recorded to Income Tax Expense (Benefit) immediately, rather than deferred as adjustments to the carrying value of the asset. Partnerships for which results are not available on a timely basis are reported on a lag.
Short-term Investments include certificates of deposit and other fixed maturities that mature within one year from the date of purchase, U.S. Treasury bills, money market mutual funds and overnight interest-bearing accounts. Short-term Investments are reported at cost, which approximates fair value.
Company-Owned Life Insurance (“COLI”) is reported at cash surrender value with changes due to cost of insurance and investment experience reported in Net Investment Income in the Consolidated Statements of Income (Loss).
Loans to Policyholders are carried at unpaid principal balance.
Other Investments primarily include Equity Securities at Modified Cost, Convertible Securities at Fair Value, Real Estate, and Mortgage Loans. Equity Securities at Modified Cost do not have readily determinable fair values and are held at cost, less impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or similar investment of the same issuer. Investments in Convertible Securities include fixed maturities with equity conversion features. The Company has elected the fair value option method of accounting for investments in Convertible Securities and records Convertible Securities at fair value on the Consolidated Balance Sheets. Real Estate is carried at cost, net of accumulated depreciation. Real Estate is depreciated over the estimated useful life of the asset using the straight-line method of depreciation. Real Estate is evaluated for impairment when events or circumstances indicate the carrying value may not be recoverable. An impairment loss on real estate is recognized when the carrying value exceeds the sum of undiscounted projected future cash flows as well as the fair value, or, in the case of a property classified as held for sale, when the carrying value exceeds the fair value, net of costs to sell. Mortgage Loans are carried at amortized cost, net of a reserve for expected credit losses as applicable.
Investments in Fixed Maturities - Impairment Losses
For fixed maturity investments that the Company intends to sell or for which it is more likely than not that the Company will be required to sell before an anticipated recovery of value, the full amount of the impairment is reported in Impairment
NOTE 2. SUMMARY OF ACCOUNTING POLICIES AND ACCOUNTING CHANGES (Continued)
Losses. The Company writes down the investment’s amortized cost to its fair value, and will not adjust for any subsequent recoveries.
For fixed maturity investments that the Company does not intend to sell or for which it is more likely than not that the Company will not be required to sell before an anticipated recovery of value, the Company will evaluate whether a decline in fair value below the amortized cost basis has occurred from a credit loss or other factors (non-credit related). Considerations in the credit loss assessment include (1) extent to which the fair value has been less than amortized cost, (2) conditions related to the security, an industry, or a geographic area, (3) payment structure of the investment and the likelihood of the issuer's ability to make contractual cash flows, (4) defaults or other collectability concerns related to the issuer, (5) changes in the ratings assigned by a rating agency and (6) other credit enhancements that affect the investment’s expected performance.
Any increase or decrease in the expected allowance for credit losses related to investments is recognized in Impairment Losses. The expected allowance for credit losses is limited by the amount that the fair value is less than the amortized cost basis and is adjusted for any additional expected credit losses or subsequent recoveries. The amortized cost basis of the investment is not adjusted for the expected allowance for credit loss. The impairment related to other factors (non-credit related) is reported in Other Comprehensive Income (Loss), net of income taxes.
The Company reports accrued investment income separately for available-for-sale fixed maturity securities and has elected not to measure an allowance for credit losses on accrued investment income. Accrued investment income is written off through Impairment Losses at the time the issuer of the bond defaults or is expected to default on interest payments.
Fair Value Measurements
The Company uses a hierarchical framework which prioritizes and ranks the market observability of inputs used in fair value measurements. Market price observability is affected by a number of factors, including the type of asset or liability and the characteristics specific to the asset or liability being measured. Assets and liabilities with readily available, active, quoted market prices or for which fair value can be measured from actively quoted prices generally are deemed to have a higher degree of market price observability and a lesser degree of judgment used in measuring fair value. The Company classifies the inputs used to measure fair value into one of three levels as follows:
Level 1 — Quoted prices in an active market for identical assets or liabilities;
Level 2 — Observable inputs other than Level 1, quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, and model-derived prices whose inputs are observable or whose significant value drivers are observable; and
Level 3 — Significant unobservable inputs for the asset or liability being measured.
Observable inputs are based on market data obtained from independent sources, while unobservable inputs are based on the Company’s market assumptions. Unobservable inputs require significant management judgment or estimation. In some cases, the inputs used to measure an asset or liability may fall into different levels of the fair value hierarchy. In those cases, the fair value measurement is categorized in its entirety in the same level of the fair value hierarchy as the lowest level of input that is significant to the entire measurement. Such determination requires significant management judgment.
Deferred Policy Acquisition Costs
Costs directly associated with the successful acquisition of business, principally commissions and certain premium taxes and policy issuance costs, are deferred. Commissions for servicing policies are expensed as incurred, rather than deferred and amortized. Costs deferred on property and casualty insurance contracts and short-duration health insurance contracts are amortized over the period in which premiums are earned. Deferred costs on traditional life insurance products and other long duration insurance contracts are grouped by contract type and issue year into cohorts consistent with the grouping used in estimating the associated liability. These deferred costs are amortized on a constant level basis for grouped contracts over the expected term of the related contracts to approximate straight-line amortization. The expected term of the contract used for amortization is determined using mortality and termination assumptions that are based on the Company’s experience, industry data, and other factors and are consistent with those used for the liability for future policyholder benefits. If those projected assumptions change in future periods, they will be reflected in the straight-line amortization horizon at that time. Unexpected terminations, due to higher mortality and termination experience than expected, are recognized in the current period as a reduction of the capitalized balances. Amortization of deferred policy acquisition costs is included in Insurance and Other Expenses in the Consolidated Statements of Income (Loss).
NOTE 2. SUMMARY OF ACCOUNTING POLICIES AND ACCOUNTING CHANGES (Continued)
Deferred Profit Liability
For limited-payment life products, gross premiums received in excess of net premiums are deferred at initial recognition as a deferred profit liability (“DPL”). Gross premiums are measured using assumptions consistent with those used in the measurement of the liability for future policyholder benefits, including discount rate, mortality, lapses, and expenses.
The DPL is amortized and recognized as premium revenue in proportion to insurance in force for nonparticipating limited-payment contracts. Interest is accreted on the balance of the DPL using the discount rate determined at contract issuance. The Company reviews and updates its estimates of cash flows for the DPL at the same time as the estimates of cash flows for the liability for future policyholder benefits. When cash flows are updated, the updated estimates are used to recalculate the DPL at contract issuance. The recalculated DPL as of the beginning of the current reporting period is compared to the carrying amount of the DPL as of the beginning of the current reporting period, and any difference is recognized as either an increase or decrease to Earned Premiums.
Goodwill
The cost of an acquired entity over the fair value of net assets acquired is reported as Goodwill. Goodwill is not amortized, but rather is tested for recoverability annually or when certain triggering events require testing.
Insurance Reserves
Reserves for losses and LAE on property and casualty insurance coverage and health insurance coverage represent the estimated claim cost and loss adjustment expense necessary to cover the ultimate net cost of investigating and settling all losses incurred and unpaid at the end of any given accounting period. Such estimates are based on individual case estimates for reported claims and estimates for incurred but not reported (“IBNR”) losses, including expected development on reported claims. These estimates are adjusted in the aggregate for ultimate loss expectations based on historical experience patterns and current economic trends, with any change in the estimated ultimate liabilities being reported in the Consolidated Statements of Income (Loss) in the period of change. Changes in such estimates may be material.
For life insurance products, the liability for future policyholder benefits is the present value of estimated future policyholder benefits to be paid to or on behalf of policyholders and certain related expenses, less the present value of estimated future net premiums to be collected from policyholders. The liability is estimated using current assumptions that include discount rate, mortality, lapses and expenses. These current assumptions are based on judgments that consider the Company’s historical experience, industry data, and other factors. The liability is adjusted for differences between actual and expected experience. The Company reviews and updates its estimate of cash flows expected over the lifetime of a group of contracts using actual historical experience quarterly and current future cash flow assumptions at least annually to calculate its revised net premium ratio. The revised net premium ratios are then used to calculate an updated liability for future policyholder benefits for the current reporting period, discounted at the original contract issuance discount rate. The Company has elected to use expense assumptions that are locked in at contract inception and are not subsequently reviewed or updated. Resulting changes in the liability due to differences in actual versus expected experience, changes in current cash flow assumptions, and prefunding and payout of benefits compared to the carrying amount of the liability as of that same date are recorded as a separate component of benefit expense in the Consolidated Statements of Income (Loss).
When a cohort’s present value of future net premiums exceeds the present value of future benefits, a “flooring” adjustment is required. The flooring adjustment ensures that the liability for future policy benefits for each cohort is not less than zero, and is reported in Net Income (Loss) or Other Comprehensive Income (Loss), depending on whether the flooring relates to the future policy benefits discounted at the locked-in discount rate versus the current upper-medium grade discount rate, respectively.
The current discount rate assumption is an equivalent spot rate curve of annually compounded rates at monthly increments that is derived based on A-credit rated fixed-income instruments reflecting the duration characteristics of the liability. The Company utilizes published corporate yield curves from Bloomberg’s BVAL Investment Grade Corporate Sector curve. The discount rate assumption is updated quarterly and used to remeasure the liability at the reporting date, with the resulting change reflected in Other Comprehensive Income (Loss). For liability cash flows that are projected beyond the maximum observable point on the yield curve, the yield grades to an ultimate forward rate.
Insurance Reserves for life insurance products are comprised of reserves for future policy benefits plus an estimate of the Company’s liability for unpaid life insurance claims and claims adjustment expenses, which includes an estimate for IBNR life insurance claims. The Company utilizes the database of reported deaths maintained by the Social Security Administration or
NOTE 2. SUMMARY OF ACCOUNTING POLICIES AND ACCOUNTING CHANGES (Continued)
other comparable database (a “Death master File” or “DMF”) to identify potential situations where the Company has yet to be notified of an insured’s death and, as appropriate, initiating an outreach process to identify and contact beneficiaries and settle claims.
Policyholder Obligations
Policyholder Obligations include Federal Home Loan Bank (“FHLB”) funding agreements used for spread lending purposes and universal life-type policyholder contracts and are stated at account balances.
Receivables from Policyholders - Allowance for Expected Credit Losses
The allowance for credit losses is a valuation account that is deducted from the receivables from policyholders based on the net amount expected to be collected on the insurance contract. Receivables from policyholders are charged off against the allowance when management believes the receivable is uncollectible. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off.
Management estimates the allowance using relevant available information, from internal and external sources, related to past events, current conditions, and reasonable and supportable forecasts. Historical credit loss experience on the receivables from policyholders provide the basis for the estimation of expected credit losses. Adjustments to historical loss information are made for differences in current environmental conditions, primarily unemployment rates that could impact an insured’s ability to pay premiums.
Other Receivables
Other Receivables primarily include reinsurance recoverables, accrued investment income, and receivables from limited liability investments and investments in partnerships. Reinsurance Recoverables were $24.3 million and $27.8 million at December 31, 2024 and 2023, respectively. Accrued Investment Income was $81.9 million and $88.4 million at December 31, 2024 and 2023, respectively. Receivables from limited liability investments and investments in partnerships were $0.3 million and $0.0 million at December 31, 2024 and 2023, respectively.
Other Assets
Other Assets primarily include property and equipment, internal use software, right-of-use assets, insurance licenses acquired in business combinations, other intangible assets acquired in a business combination and prepaid expenses. Property and equipment is depreciated over the useful lives of the assets, generally using the straight-line or double declining balance methods of depreciation depending on the asset involved. Internal use software is amortized over the useful life of the asset using the straight-line method of amortization and is evaluated for recoverability upon identification of impairment indications. Insurance licenses acquired in business combinations and other indefinite life intangibles are not amortized, but rather tested periodically for recoverability.
The Company accounts for the value of business acquired (“VOBA”) based on actuarial estimates of the present value of future cash flows embedded in insurance in force as of an acquisition date. VOBA was $12.1 million and $13.8 million at December 31, 2024 and 2023, respectively. VOBA is amortized over the expected profit emergence period of the policies in force as of the acquisition date. The Company evaluates VOBA assets for recoverability annually.
The Company accounts for the future profits embedded in customer relationships (“Customer Relationships”) acquired based on the present value of estimated future cash flows from such relationships. Customer Relationships were $1.5 million and $1.7 million at December 31, 2024 and 2023, respectively, and are amortized on a straight-line basis over the estimated useful life of the relationship. Customer Relationships are tested for recoverability using undiscounted projections of future cash flows and are written down to estimated fair value if the carrying value exceeds the sum of such projections of undiscounted cash flows.
The Company accounts for the present value of the future profits embedded in broker or agent relationships acquired (“Agent Relationships”) based on the present value of estimated future cash flows from such acquired relationships or, using the cost recovery method, which estimates the ultimate cost to build a comparable distribution network. Agent Relationships were $37.7 million and $43.4 million at December 31, 2024 and 2023, respectively, and are amortized on a straight-line basis over the estimated useful life of the relationship. Agent Relationships are tested for recoverability using undiscounted projections of
NOTE 2. SUMMARY OF ACCOUNTING POLICIES AND ACCOUNTING CHANGES (Continued)
future cash flows and are written down to estimated fair value if the carrying value exceeds the sum of such projections of undiscounted cash flows.
Accrued Expenses and Other Liabilities
Accrued Expenses and Other Liabilities primarily include drafts payable, accrued salaries and commissions, postretirement medical benefits, lease liability and accrued taxes, licenses and fees.
Recognition of Earned Premiums and Related Expenses
Property and casualty insurance and short-duration health insurance premiums are deferred when written and recognized and earned ratably over the periods to which the premiums relate. Unearned Premiums represent the portion of the premiums written related to the unexpired portion of policies in force which has been deferred and is reported as a liability. The Company performs a premium deficiency analysis typically at a business level, namely Specialty Property & Casualty Insurance and Non-Core Operations, which is consistent with the manner in which the Company acquires and services policies and measures profitability. Anticipated investment income is included in this analysis. A premium deficiency is recognized when the sum of expected claim costs, claim adjustment expenses, unamortized deferred policy acquisition costs and maintenance costs exceeds the related unearned premiums by first reducing related deferred policy acquisition costs to an amount, but not below zero, at which the premium deficiency would not exist. If a premium deficiency remains after first reducing deferred policy acquisition costs, a premium deficiency reserve is established and reported as a liability in the Consolidated Financial Statements.
Traditional life insurance premiums are recognized as revenue when due. Policyholders’ benefits are associated with related premiums to result in recognition of profits over the periods for which the benefits are provided using the net level premium method.
Policyholders’ Benefits and Incurred Losses and Loss Adjustment Expenses include provisions for future policy benefits under life and certain accident and health insurance contracts and provisions for reported claims, estimates for IBNR claims and loss adjustment expenses. Benefit payments in excess of policy account balances are expensed.
Reinsurance
In the normal course of business, Kemper’s insurance subsidiaries reinsure certain risks above certain retention levels with other insurance enterprises. These reinsurance agreements do not relieve Kemper’s insurance subsidiaries of their legal obligations to the policyholder. Amounts recoverable from reinsurers are included in Other Receivables.
Gains related to long-duration reinsurance contracts are deferred and amortized over the life of the underlying reinsured policies. Losses related to long-duration reinsurance contracts are recognized immediately. Any gain or loss associated with reinsurance agreements for which Kemper’s insurance subsidiaries have been legally relieved of their obligations to the policyholder is recognized in the period of relief.
Income Taxes
Deferred income tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred income tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. A valuation allowance, if any, is maintained for the portion of deferred income tax assets that the Company does not expect to recover. Increases, if any, in the valuation allowance for deferred income tax assets are recognized as Income Tax Expense (Benefit). Decreases, if any, in the valuation allowance for deferred income tax assets are generally recognized as income tax benefit. The effect on deferred income tax assets and liabilities of a change in tax law including a change in tax rates is recognized in income from operations in the period in which the change is enacted.
The Company reports a liability for unrecognized tax benefits, if any, resulting from uncertain tax positions taken, or expected to be taken, in an income tax return, if any. The Company recognizes interest and penalties, if any, related to unrecognized tax benefits in Income Tax Expense (Benefit).
NOTE 2. SUMMARY OF ACCOUNTING POLICIES AND ACCOUNTING CHANGES (Continued)
Variable Interest Entities
A VIE is a legal entity that does not have sufficient equity at risk to finance its activities without additional subordinated financial support or is structured such that equity investors lack the ability to make significant decisions relating to the entity's operations through voting rights or do not substantively participate in the gains and losses of the entity. The Company consolidates VIEs in which the Company is deemed the primary beneficiary. The primary beneficiary is the entity that has both (1) the power to direct the activities of the VIE that most significantly affect that entity's economic performance and (2) the obligation to absorb losses or the right to receive benefits that could be potentially significant to the VIE.
Noncontrolling Interests
Noncontrolling interest is the portion of equity (net assets) not attributable, directly or indirectly, to a parent. The Company has no ownership interest in Kemper Reciprocal, but consolidates it as the Company is considered the primary beneficiary.
Adoption of New Accounting Guidance
The Company has adopted all recently issued accounting pronouncements with effective dates prior to January 1, 2025.
Guidance Adopted in 2024
In March 2023, the FASB issued ASU 2023-02 Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method, which expands the use of the proportional amortization method of accounting to equity investments in other tax credit structures that meet certain criteria. The proportional amortization method results in the tax credit investment being amortized in proportion to the allocation of tax credits and other tax benefits in each period, and a net presentation within the income tax line item. ASU 2023-02 is effective for annual periods beginning after December 15, 2023 and interim periods within those annual periods. The Company adopted the new standard on January 1, 2024. The adoption did not have a material impact on the Company's Consolidated Financial Statements.
In November 2023, the FASB issued ASU 2023-07 Improvements to Reportable Segment Disclosures, which enhances disclosures about significant segment expenses. The new standard does not change the definition or aggregation of operating segments but will add required disclosures of significant expenses for each reportable segment as well as certain other disclosures to help financial statement users understand how the chief operating decision maker evaluates segment expenses and operating results. ASU 2023-07 is effective for annual periods beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024. The Company adopted this ASU and has included all required information in the Notes to the Consolidated Financial Statements.
Guidance Not Yet Adopted
In October 2023, the FASB issued ASU 2023-06 Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative. This ASU amends the disclosure or presentation requirements related to various subtopics in the FASB Accounting Standards Codification. For SEC registrants, the effective date for each amendment will be the date on which the SEC’s removal of that related disclosure requirement from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited. The Company will monitor the removal of various requirements from the current regulations in order to determine when to adopt the related amendments, but does not anticipate the adoption of the new guidance will have a material impact on the Company’s Consolidated Financial Statements. The Company will continue to evaluate the impact of this guidance on its consolidated financial statements.
In December 2023, the FASB issued ASU 2023-09 Improvements to Income Tax Disclosures, which improves the transparency of income tax disclosures by requiring companies to use consistent categories and greater disaggregation of information in the tax rate reconciliation as well as requiring disaggregation of income taxes paid by jurisdiction. ASU 2023-09 is effective for annual periods beginning after December 15, 2024, with early adoption permitted for annual financial statements that have not yet been issued or made available for issuance. The Company is currently evaluating the impact of this guidance on its consolidated financial statements.
In March 2024, the SEC adopted a final rule requiring registrants to disclose certain climate-related information in their registration statements and annual reports. The rule requires the disclosure of qualitative and quantitative information, with certain information, such as financial statement effects of severe weather events, included in the notes to the audited financial statements. Other disclosure requirements include material climate-related risks, processes to manage and govern those risks,
NOTE 2. SUMMARY OF ACCOUNTING POLICIES AND ACCOUNTING CHANGES (Continued)
disclosure of targets if the targets materially affect or are reasonably likely to materially affect the Company, and, if material, disclosure of certain greenhouse gas emissions. On April 4, 2024, the SEC issued a voluntary stay of the final rule, pending the outcome of pending litigation. The requirements will be applied prospectively and have phased-in effective dates. For the Company, the Form 10-K for the year ending December 31, 2025, will be the first annual report with new climate-related disclosures. The Company is currently evaluating the impact of adopting the final rule.
In November 2024, the FASB issued ASU 2024-03 Disaggregation of Income Statement Expenses, which requires companies to disclose, within the financial statement footnotes, the amount of inventory purchases, employee compensation, depreciation, intangible asset amortization and depreciation, depletion, and amortization recognized as part of oil- and gas-producing activities that contribute to each income statement expense line item, as well as the amount of selling expenses incurred during each reporting period. ASU 2024-03 is effective for annual periods beginning after December 15, 2026 and interim periods within fiscal years beginning after December 15, 2027. The Company is currently evaluating the impact of this guidance on its consolidated financial statements.
v3.25.0.1
Net Income (Loss) Per Unrestricted Share
12 Months Ended
Dec. 31, 2024
Earnings Per Share [Abstract]  
Net Income (Loss) Per Unrestricted Share NET INCOME (LOSS) PER UNRESTRICTED SHARE
A reconciliation of the numerator and denominator used in the calculation of Basic Net Income (Loss) Per Unrestricted Share and Diluted Net Income (Loss) Per Unrestricted Share for the years ended December 31, 2024, 2023 and 2022 is presented below.
202420232022
DOLLARS IN MILLIONS
Net Income (Loss) attributable to Kemper Corporation
$317.8 $(272.1)$(286.6)
SHARES IN THOUSANDS
Weighted-average Unrestricted Shares Outstanding
64,179.5 64,025.6 63,825.5 
Equity-based Compensation Equivalent Shares
596.5 — — 
Weighted-average Unrestricted Shares and Equivalent Shares Outstanding Assuming Dilution
64,776.0 64,025.6 63,825.5 
Net Income (Loss) attributable to Kemper Corporation per Unrestricted Share:
PER UNRESTRICTED SHARE IN WHOLE DOLLARS
Basic Net Income (Loss) Per Unrestricted Share
$4.95 $(4.25)$(4.50)
Diluted Net Income (Loss) Per Unrestricted Share
$4.91 $(4.25)$(4.50)
The number of shares of Kemper common stock that were excluded from the calculations of Equity-based Compensation Equivalent Shares and Weighted-average Unrestricted Shares and Equivalent Shares Outstanding Assuming Dilution because the effect of inclusion would be anti-dilutive was 1.4 million, 3.6 million, and 2.4 million for the years ended December 31, 2024, 2023, and 2022, respectively.
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Dispositions
12 Months Ended
Dec. 31, 2024
Discontinued Operations and Disposal Groups [Abstract]  
Dispositions DISPOSITIONS
Disposition of Reserve National Insurance Company
In July 2022, the Company entered into a definitive agreement to sell Reserve National Insurance Company and its wholly-owned subsidiaries (collectively, “Reserve National”) to Medical Mutual of Ohio for approximately $90.0 million in total consideration. The sale closed on December 1, 2022 and a loss of $1.6 million, net of income tax, was recorded for the year ended December 31, 2022. The Company reported Reserve National’s results of operations in the Life Insurance segment through December 1, 2022.
NOTE 4. DISPOSITIONS (Continued)
The following table summarizes the assets and liabilities included in the sale on December 1, 2022:
(Dollars in millions)Dec 1,
2022
Assets:
Investments:
Fixed Maturities at Fair Value (Amortized Cost: $43.3)
$36.7 
Short-term Investments at Cost which Approximates Fair Value0.7 
Loans to Policyholders0.7 
Total Investments38.1 
Cash81.0 
Receivables from Policyholders2.6 
Other Receivables1.6 
Deferred Policy Acquisition Costs38.7 
Goodwill0.3 
Other Assets3.1 
Investment in Subsidiaries0.2 
Total Assets$165.6 
Liabilities:
Insurance Reserves:
Health Insurance Reserves$48.2 
Unearned Premiums10.8 
Deferred Income Tax Liabilities1.8 
Accrued Expenses and Other Liabilities13.8 
Total Liabilities$74.6 
v3.25.0.1
Business Segments
12 Months Ended
Dec. 31, 2024
Segment Reporting [Abstract]  
Business Segments BUSINESS SEGMENTS
The Company is engaged, through its subsidiaries, in the property and casualty insurance and life and health insurance businesses. The Company conducts its operations through two operating segments: Specialty Property & Casualty Insurance, and Life Insurance.
The Specialty Property & Casualty Insurance segment’s principal products are specialty personal automobile and commercial automobile insurance. These products are distributed primarily through independent agents and brokers. The Life Insurance segment’s principal products are individual life, accident, supplemental health and property insurance. Career agents employed by the Company distribute these products. Corporate and Other operations include interest expense, board of directors’ fees, and general corporate expenses incurred by the Company which are not allocated to other businesses. Non-Core Operations includes the results of our Preferred Insurance business which the Company expects to fully exit.
Segment Adjusted Net Operating Income (Loss)
The Company analyzes the operating performance of each segment using segment adjusted net operating income (loss). Segment adjusted net operating income (loss) does not equate to “net income (loss)” as determined in accordance with U.S. GAAP but is the measure of segment profit or loss used by the Company’s Chief Operating Decision Maker (“CODM”), our President and CEO, to evaluate segment performance and allocate resources, and consistent with authoritative guidance, is the measure of segment performance presented below. Segment adjusted net operating income (loss) is calculated by adjusting each segment’s income (loss) after income taxes for the following items:
(i) Change in Fair Value of Equity and Convertible Securities;
(ii) Net Realized Investment Gains (Losses);
(iii) Impairment Losses;
NOTE 5. BUSINESS SEGMENTS (Continued)
(iv) Acquisition and Disposition Related Transaction, Integration, Restructuring and Other Costs;
(v) Debt Extinguishment, Pension Settlement and Other Charges;
(vi) Goodwill Impairment Charge;
(vii) Non-Core Operations; and
(viii) Significant non-recurring or infrequent items that may not be indicative of ongoing operations
These items are important to an understanding of overall results of operations. Segment adjusted net operating income (loss) is not a substitute for income determined in accordance with U.S. GAAP, and the Company’s definition of segment adjusted net operating income (loss) may differ from that used by other companies. The Company, however, believes that the presentation of segment adjusted net operating income (loss), as measured for management purposes, enhances the understanding of results of operations by highlighting the underlying profitability factors of its businesses.
The Company’s earned premiums are derived in the United States. The accounting policies of the segments are the same as those described in Note 2, “Summary of Accounting Policies and Accounting Changes,” to the Consolidated Financial Statements. Capital expenditures for long-lived assets by operating segment are immaterial.
It is the Company’s management practice to allocate certain corporate expenses, primarily compensation costs for corporate employees and related facility costs, included in Insurance and Other Expenses in the Consolidated Statements of Income (Loss) to its insurance operations. Expenses are allocated based upon specific metrics associated with each business, including but not limited to claim counts, headcount, and budgeted premium. The Company does not allocate (Loss) Income from Change in Fair Value of Equity and Convertible Securities, Net Realized Investment Gains (Losses), Impairment Losses, Acquisition and Disposition Related Transaction, Integration, Restructuring and Other Costs, Debt Extinguishment, Pension Settlement and Other Charges, Goodwill Impairment Charge, Non-Core Operations, and Significant non-recurring or infrequent items that may not be indicative of ongoing operations to its operating segments.
Total Segment, Non-Core Operations, and Corporate and Other assets at December 31, 2024, 2023, and 2022 were:
DOLLARS IN MILLIONS202420232022
Segment Assets:
Specialty Property & Casualty Insurance1
$6,352.9 $6,145.9 $6,535.3 
Life Insurance4,731.7 4,898.1 5,008.0 
Total Segment Assets11,084.6 11,044.0 11,543.3 
Corporate and Other774.7 623.7 545.4 
Non-Core Operations771.1 1,075.0 1,224.9 
Total Assets1
$12,630.4 $12,742.7 $13,313.6 
1Includes $41.5 million and $4.6 million attributable to Kemper Reciprocal as of December 31, 2024 and 2023, respectively, which is reported as a consolidated variable interest entity.
Earned Premiums by product line for the years ended December 31, 2024, 2023 and 2022 were:
DOLLARS IN MILLIONS202420232022
Specialty Property & Casualty Insurance:
Personal Automobile$2,851.4 $2,977.8 $3,496.7 
Commercial Automobile725.0 654.7 549.7 
Total Specialty Property & Casualty Insurance
3,576.4 3,632.5 4,046.4 
Life Insurance:
Life328.1 319.2 352.8 
Accident and Health22.3 23.1 168.2 
Property43.5 45.3 50.5 
Total Life Insurance
393.9 387.6 571.5 
Total Segment Earned Premiums3,970.3 4,020.1 4,617.9 
Non-Core Operations245.6 509.3 595.5 
Total Earned Premiums$4,215.9 $4,529.4 $5,213.4 
NOTE 5. BUSINESS SEGMENTS (Continued)
Segment Revenues, including a reconciliation to Total Revenues, for the years ended December 31, 2024, 2023 and 2022 were:
DOLLARS IN MILLIONS202420232022
Segment Revenues:
Specialty Property & Casualty Insurance:
Earned Premiums$3,576.4 $3,632.5 $4,046.4 
Net Investment Income189.6 168.3 140.7 
Change in Value of Alternative Energy Partnership Investments1.4 1.6 (9.9)
Other Income4.7 4.5 6.0 
Total Specialty Property & Casualty Insurance3,772.1 3,806.9 4,183.2 
Life Insurance:
Earned Premiums393.9 387.6 571.5 
Net Investment Income170.6 193.4 216.5 
Change in Value of Alternative Energy Partnership Investments0.6 0.7 (5.3)
Other Income0.5 (0.2)(0.6)
Total Life Insurance565.6 581.5 782.1 
Total Segment Revenues4,337.7 4,388.4 4,965.3 
Change in Fair Value of Equity and Convertible Securities(2.7)4.7 (79.9)
Net Realized Investment Gains (Losses)13.2 (18.6)4.3 
Net Impairment Losses Recognized in Earnings(5.8)(1.1)(25.8)
Non-Core Operations282.4 558.4 640.5 
Other13.8 12.4 19.5 
Total Revenues$4,638.6 $4,944.2 $5,523.9 
NOTE 5. BUSINESS SEGMENTS (Continued)
Significant Segment Expenses that were regularly provided to the CODM for the years ended December 31, 2024, 2023 and 2022 were:
DOLLARS IN MILLIONS202420232022
Segment Expenses:
Specialty Property & Casualty Insurance:
Current Year
Non-catastrophe Losses and LAE$2,514.8 $2,974.5 $3,569.2 
Catastrophe Losses and LAE19.9 34.5 23.0 
Prior Years
Non-catastrophe Losses and LAE6.3 135.2 (14.6)
Catastrophe Losses and LAE0.7 (2.3)0.6 
Total Incurred Losses and LAE2,541.7 3,141.9 3,578.2 
Policy Acquisition Costs1
478.7 496.4 577.8 
Business Unit Operating Costs2
145.0 107.8 81.2 
Corporate Overhead Costs3
135.8 137.1 142.9 
Total Insurance Expenses759.5 741.3 801.9 
Income Tax Expense (Benefit)
94.6 (19.2)(49.5)
Total Specialty Property & Casualty Insurance3,395.8 3,864.0 4,330.6 
Life Insurance:
Policyholders’ Benefits and Incurred Losses and LAE234.5 243.4 360.8 
Policy Acquisition Costs1
133.9 140.0 165.1 
Business Unit Operating Costs2
96.9 96.7 137.2 
Corporate Overhead Costs3
41.3 39.1 41.0 
Total Insurance Expenses272.1 275.8 343.3 
Income Tax Expense
8.8 10.5 9.2 
Total Life Insurance515.4 529.7 713.3 
Total Segment Expenses$3,911.2 $4,393.7 $5,043.9 
1Policy acquisition costs primarily represents commissions and premium taxes that are incurred by the Company as a result of underwriting insurance policies and reflect the impacts of deferral and amortization of certain of these costs in accordance with the Company’s accounting policies. Refer to Footnote 2, “Summary of Accounting Policies and Accounting Changes” for discussion of the Company’s accounting policy related to Deferred Policy Acquisition Costs.
2Business unit operating costs are general expenses incurred by the Company's segments as part of ongoing operations and includes employee, IT, and facilities expenses.
3Corporate overhead costs represents general expenses and other shared service expenses which are allocated across the Company.
NOTE 5. BUSINESS SEGMENTS (Continued)
Adjusted Consolidated Net Operating Income (Loss), including a reconciliation to Net Income (Loss) attributable to Kemper Corporation, for the years ended December 31, 2024, 2023 and 2022 was:
DOLLARS IN MILLIONS202420232022
Segment Adjusted Net Operating Income (Loss):
Specialty Property & Casualty Insurance
Revenues
$3,772.1 $3,806.9 $4,183.2 
Expenses
(3,395.8)(3,864.0)(4,330.6)
Specialty Property & Casualty Insurance Adjusted Net Operating Income (Loss)
376.3 (57.1)(147.4)
Life Insurance
Revenues
565.6 581.5 782.1 
Expenses
(515.4)(529.7)(713.3)
Life Insurance Adjusted Net Operating Income
50.2 51.8 68.8 
Total Segment Adjusted Net Operating Income (Loss)
426.5 (5.3)(78.6)
Corporate and Other Adjusted Net Operating Loss(50.3)(42.1)(37.8)
Less: Net Loss attributable to Noncontrolling Interest(5.3)(0.2)— 
Net (Loss) Income From:
Change in Fair Value of Equity and Convertible Securities(2.1)3.7 (63.1)
Net Realized Investment Gains (Losses)
10.4 (14.7)3.4 
Impairment Losses(4.6)(0.9)(20.4)
Acquisition and Disposition Related Transaction, Integration, Restructuring and Other Costs(31.8)(95.0)(61.3)
Debt Extinguishment, Pension Settlement, and Other Charges(7.4)(55.5)(2.9)
Goodwill Impairment Charges— (45.5)— 
Non-Core Operations(28.2)(17.0)(25.9)
Net Income (Loss) Attributable to Kemper Corporation
$317.8 $(272.1)$(286.6)
v3.25.0.1
Liability for Future Policyholder Benefits
12 Months Ended
Dec. 31, 2024
Insurance [Abstract]  
Liability for Future Policyholder Benefits PROPERTY AND CASUALTY INSURANCE RESERVES
The Company’s Property and Casualty Insurance Reserves are reported using the Company’s estimate of its ultimate liability for losses and LAE for claims that occurred prior to the end of any given accounting period but have not yet been paid. Such estimates are based on individual case estimates for reported claims and estimates for IBNR losses, including expected development on reported claims. Property and Casualty Insurance Reserves are recorded net of any expected salvage and subrogation recoveries.
The determination of individual case reserves differs by line of business. For personal automobile insurance and commercial automobile insurance, case reserves are set primarily using statistical reserves that are based on studies of historical average paid amounts by state, coverage and product. However, when such reserves exceed certain thresholds they are set manually by adjusters. For preferred homeowners insurance and other personal insurance, case reserves are set by adjusters and are based on the adjusters’ estimates of the amount for which the claims will ultimately be paid.
The Company’s actuaries estimate ultimate losses and LAE and, therefore, reserves at least quarterly for most product lines and/or coverage levels using accident quarters or years spanning 10 or more years, depending on the size of the product line and/or coverage level or emerging issues relating to them. The Company’s actuaries use a variety of generally accepted actuarial loss reserving estimation methodologies to estimate the ultimate losses and LAE for the current accident quarter or year and re-estimate the ultimate losses and LAE for previous accident quarters or years to determine if changes in the previous estimates of the ultimate losses and LAE are indicated by the most recent data.
The key assumption in these estimation methodologies is that patterns observed in prior periods are indicative of how losses and LAE are expected to develop in the future and that such historical data can be used to predict and estimate ultimate losses and LAE. However, changes in the Company’s business processes, by their very nature, are likely to affect the development patterns, which generally results in the historical development factors becoming less reliable over time in predicting how losses
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
and LAE will ultimately develop. The Company’s actuaries use professional judgment in determining how much weight to place on the development patterns based on the older historical data and how much weight to place on the development patterns based on more recent data. In some cases, the Company’s actuaries make adjustments to the loss reserving estimation methodologies to estimate ultimate losses and LAE. The Company’s actuaries’ quarterly or yearly selections are summed by product and/or coverage levels to create the actuarial indication of the ultimate losses and LAE. Paid amounts are then subtracted from the ultimates to compute the reserves for property and casualty insurance losses and LAE. These results are reviewed by the Company’s actuaries and corporate management who apply their collective judgment and determine the appropriate estimated level of reserves to record. Numerous factors are considered in this determination process, including, but not limited to, the assessed reliability of key loss trends and assumptions that may be significantly influencing the current actuarial indications, changes in claim handling practices or other changes that affect the timing of payment or development patterns, changes in the mix of business, the maturity of the accident year, pertinent trends observed over the recent past, the level of volatility within a particular line of business, the improvement or deterioration of actuarial indications in the current period as compared to prior periods, and the amount of reserves related to third party pools for which the Company has limited access to the underlying data and, accordingly, relies on calculations provided by such pools. The Company’s goal is to ensure that its total reserves for property and casualty insurance losses and LAE are adequate to cover all costs, while sustaining minimal variation from the time reserves for losses and LAE are initially estimated until losses and LAE are fully developed. Changes in the Company’s estimates of these losses and LAE over time, also referred to as “development,” will occur and may be material.
The following tables contain information about incurred and paid claims development as of and for the year ended December 31, 2024, net of reinsurance and indemnification, as well as cumulative claim frequency and the total of IBNR liabilities, including expected development on reported claims included within the net incurred losses and allocated LAE amounts. The tables are grouped by major product line and, if relevant, coverage. The information about incurred and paid claims development for the years ended December 31, 2020 through 2023 is presented as supplementary information and is unaudited.
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Specialty Personal Automobile Insurance—Liability1
DOLLARS IN MILLIONS, EXCEPT CUMULATIVE INCURRED CLAIMSAs of December 31, 2024
Incurred Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Total of IBNR Liabilities Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year20202021202220232024
2020$1,401.2 $1,406.4 $1,407.8 $1,415.9 $1,417.8 $20.1 476,106 
20211,856.9 1,824.7 1,844.2 1,861.0 52.8 586,566 
20221,765.9 1,848.7 1,880.7 98.0 475,177 
20231,448.7 1,391.7 150.5 304,878 
20241,224.4 506.0 216,146 
Total7,775.6 
Cumulative Paid Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Accident Year20202021202220232024
2020$555.2 $1,107.6 $1,287.8 $1,350.0 $1,381.3 
2021657.1 1,429.4 1,680.8 1,767.5 
2022738.2 1,463.3 1,700.4 
2023580.4 1,092.8 
2024422.6 
Total6,364.6 
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2020, Net of Reinsurance38.7 
Loss and Allocated LAE Reserves, Net of Reinsurance$1,449.7 
1 Tables retrospectively include American Access Casualty Company’s (“AAC”) historical incurred and paid accident year claim information for all periods presented.
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Specialty Personal Automobile Insurance—Physical Damage1
DOLLARS IN MILLIONS, EXCEPT CUMULATIVE INCURRED CLAIMSAs of December 31, 2024
Incurred Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Total of IBNR Liabilities Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year20202021202220232024
2020$650.5 $659.5 $659.5 $659.0 $659.7 $(0.1)296,478 
2021958.0 967.5 967.2 967.4 (0.1)361,993 
2022993.5 989.5 990.0 (1.7)309,091 
2023722.6 715.8 (5.9)206,366 
2024500.8 7.1 136,921 
Total3,833.7 
Cumulative Paid Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Accident Year20202021202220232024
2020$585.5 $663.8 $659.7 $658.8 $659.4 
2021890.1 977.5 968.3 967.2 
2022921.9 997.8 990.5 
2023699.2 720.7 
2024466.7 
Total3,804.5 
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2020, Net of Reinsurance(2.8)
Loss and Allocated LAE Reserves, Net of Reinsurance$26.4 
1 Tables retrospectively include AAC’s historical incurred and paid accident year claim information for all periods presented.
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Commercial Automobile Insurance—Liability
DOLLARS IN MILLIONS, EXCEPT CUMULATIVE INCURRED CLAIMSAs of December 31, 2024
Incurred Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Total of IBNR Liabilities Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year20202021202220232024
2020$140.5 $152.0 $154.0 $155.6 $159.7 $4.1 19,662 
2021225.6 228.6 240.4 250.4 13.9 27,486 
2022305.1 309.1 317.9 34.8 32,476 
2023379.9 361.7 87.1 35,327 
2024406.6 249.0 29,666 
Total1,496.3 
Cumulative Paid Losses and Allocated LAE, Net of Reinsurance and Indemnification
For the Years Ended December 31,
Accident Year20202021202220232024
2020$37.0 $87.6 $111.7 $129.7 $144.5 
202150.8 128.0 168.6 208.3 
202272.2 159.0 222.1 
202387.5 189.6 
202469.1 
Total833.6 
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2020, Net of Reinsurance9.7 
Loss and Allocated LAE Reserves, Net of Reinsurance$672.4 
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Commercial Automobile Insurance—Physical Damage
DOLLARS IN MILLIONS, EXCEPT CUMULATIVE INCURRED CLAIMSAs of December 31, 2024
Incurred Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Total of IBNR Liabilities Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year20202021202220232024
2020$31.9 $32.2 $32.1 $32.1 $32.3 $0.1 11,041 
202152.4 51.9 51.6 51.8 0.3 17,703 
202274.5 74.7 74.8 0.5 21,567 
202390.0 87.5 0.2 20,202 
202481.6 7.7 16,312 
Total328.0 
Cumulative Paid Losses and Allocated LAE, Net of Reinsurance and Indemnification
For the Years Ended December 31,
Accident Year20202021202220232024
2020$26.2 $31.9 $32.0 $32.0 $32.1 
202143.3 51.9 51.4 51.5 
202266.8 74.6 74.2 
202380.6 86.9 
202466.1 
Total310.8 
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2020, Net of Reinsurance(0.1)
Loss and Allocated LAE Reserves, Net of Reinsurance$17.1 
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Non-Core Personal Automobile Insurance—Liability
DOLLARS IN MILLIONS, EXCEPT CUMULATIVE INCURRED CLAIMSAs of December 31, 2024
Incurred Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Total of IBNR Liabilities Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year20202021202220232024
2020$148.9 $153.6 $151.8 $158.8 $158.4 $1.3 24,701 
2021176.9 179.8 180.6 182.0 3.7 27,243 
2022165.0 172.4 173.5 8.6 24,246 
2023135.0 137.5 17.6 16,796 
202458.7 19.8 6,666 
Total710.1 
Cumulative Paid Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Accident Year20202021202220232024
2020$44.4 $92.8 $117.7 $141.4 $149.8 
202150.3 106.1 144.1 161.9 
202255.0 111.0 139.1 
202343.7 84.6 
202419.6 
Total555.0 
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2020, Net of Reinsurance4.5 
Loss and Allocated LAE Reserves, Net of Reinsurance$159.6 
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Non-Core Personal Automobile Insurance—Physical Damage
DOLLARS IN MILLIONS, EXCEPT CUMULATIVE INCURRED CLAIMSAs of December 31, 2024
Incurred Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Total of IBNR Liabilities Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year20202021202220232024
2020$96.1 $98.0 $97.9 $97.5 $97.5 $— 47,591 
2021118.5 117.9 117.1 117.1 — 53,490 
2022110.9 113.5 113.6 (0.2)48,160 
202386.6 84.7 (0.7)33,951 
202431.7 (1.2)12,556 
Total444.6 
Cumulative Paid Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Accident Year20202021202220232024
2020$90.9 $98.4 $97.6 $97.5 $97.5 
2021113.1 118.1 117.2 117.1 
2022108.7 114.6 113.7 
202384.8 85.4 
202432.1 
Total445.8 
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2020, Net of Reinsurance— 
Loss and Allocated LAE Reserves, Net of Reinsurance$(1.2)
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Non-Core Homeowners Insurance
DOLLARS IN MILLIONS, EXCEPT CUMULATIVE INCURRED CLAIMSAs of December 31, 2024
Incurred Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Total of IBNR Liabilities Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year20202021202220232024
2020$157.0 $149.8 $144.6 $141.2 $141.8 $0.2 14,102 
2021149.9 149.8 143.9 144.3 0.5 13,555 
2022142.7 152.7 155.2 1.1 11,526 
2023126.6 135.3 1.6 9,919 
202480.6 7.2 4,153 
Total657.2 
Cumulative Paid Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Accident Year20202021202220232024
2020$94.6 $130.8 $137.4 $139.8 $140.8 
2021100.6 132.6 139.7 141.3 
202297.0 141.2 149.3 
202384.7 127.8 
202459.2 
Total618.4 
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2020, Net of Reinsurance0.8 
Loss and Allocated LAE Reserves, Net of Reinsurance$39.6 
The claim counts in the preceding tables are cumulative reported claim counts as of December 31, 2024 and are equal to the sum of cumulative open and cumulative closed claims, including claims closed without payment. Certain product lines, particularly the Company’s specialty personal automobile insurance, tend to have a higher percentage of claims closed without payment.
The Company's claims associated with automobile insurance are counted at the feature level. As such, each claimant and each coverage is counted separately. For example, if for one occurrence, the Company's policyholder is at fault for damage to his/her own vehicle, another party's vehicle and three injured parties, there may be five features—three for bodily injury liability, one for property damage liability and one for first-party collision coverage. There may also be another feature for first-party medical payments.
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
The following table reconciles the net incurred and paid claims development tables presented above to the Company's liability for Property and Casualty Insurance Reserves included in the Consolidated Balance Sheets at December 31, 2024.
DOLLARS IN MILLIONS2024
Property and Casualty Insurance Reserves, Net of Reinsurance:
Specialty Personal Automobile Insurance—Liability1
$1,449.7 
Specialty Personal Automobile Insurance—Physical Damage1
26.4 
Commercial Automobile Insurance—Liability672.4 
Commercial Automobile Insurance—Physical Damage17.1 
Non-Core Personal Automobile Insurance—Liability159.6 
Non-Core Personal Automobile Insurance—Physical Damage(1.2)
Non-Core Homeowners Insurance39.6 
Other35.8 
Total$2,399.4 
Reinsurance Recoverables on Unpaid Losses and Allocated LAE:
Specialty Personal Automobile Insurance—Liability$5.7 
Non-Core Preferred Personal Automobile Insurance—Liability16.9 
Non-Core Homeowners Insurance— 
Other1.7 
Total24.3 
Unallocated LAE197.6 
Property and Casualty Insurance Reserves, Gross of Reinsurance1
$2,621.3 
1Includes $8.8 million and $0.6 million of Specialty Personal Automobile Liability and Physical Damage Insurance Reserves, respectively, related to Kemper Reciprocal, which is reported as a consolidated variable interest entity.
The following is supplementary information about average historical claims duration as of December 31, 2024.
Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance (Unaudited)
Years12345
Specialty Personal Automobile Insurance—Liability38.0 %77.8 %90.5 %95.1 %97.4 %
Specialty Personal Automobile Insurance—Physical Damage93.0 100.0 100.0 100.0 100.0 
Commercial Automobile Insurance—Liability21.5 52.1 69.1 82.2 90.5 
Commercial Automobile Insurance—Physical Damage85.4 100.0 100.0 100.0 100.0 
Non-Core Preferred Personal Automobile Insurance—Liability30.5 60.6 77.9 89.1 94.6 
Non-Core Preferred Personal Automobile Insurance—Physical Damage97.4 100.0 100.0 100.0 100.0 
Non-Core Homeowners Insurance67.0 92.4 96.6 98.3 99.3 
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Property and Casualty Insurance Reserve activity for the years ended December 31, 2024, 2023 and 2022 was:
DOLLARS IN MILLIONS202420232022
Property and Casualty Insurance Reserves:
Gross of Reinsurance at Beginning of Year$2,680.5 $2,756.9 $2,772.7 
Less: Reinsurance Recoverables at Beginning of Year27.8 39.6 41.9 
Property and Casualty Insurance Reserves, Net of Reinsurance at Beginning of Year
2,652.7 2,717.3 2,730.8 
Incurred Losses and LAE related to:
Current Year2,745.9 3,429.9 4,103.3 
Prior Years29.8 159.8 (14.6)
Total Incurred Losses and LAE2,775.7 3,589.7 4,088.7 
Paid Losses and LAE related to:
Current Year:1,383.0 1,965.3 2,460.5 
Prior Years1,457.8 1,689.0 1,641.7 
Total Paid Losses and LAE2,840.8 3,654.3 4,102.2 
Property and Casualty Insurance Reserves, Net of Reinsurance at End of Year2,587.6 2,652.7 2,717.3 
Plus: Reinsurance Recoverables at End of Year24.3 27.8 39.6 
Property and Casualty Insurance Reserves, Gross of Reinsurance at End of Year
$2,611.9 $2,680.5 $2,756.9 
Property and Casualty Insurance Reserves are estimated based on historical experience patterns and current economic trends. Actual loss experience and loss trends may differ from these historical experience patterns and economic conditions. Loss experience and loss trends emerge over several years from the dates of loss inception. The Company monitors such emerging loss trends on a quarterly basis. Changes in such estimates are included in the Consolidated Statements of Income (Loss) in the period of change. Additionally, the Company reviews if any premium revisions are appropriate as a result of any incurred losses and LAE related to prior years recorded in the current period. For the year ended December 31, 2024, 2023 and 2022, no additional premiums or return premiums were recorded.
In 2024, the Company incurred $22.6 million of adverse reserve development on prior accident years which was primarily attributable to increased claim severity on homeowners, umbrella, and bodily injury coverages within Non-Core Operations. Additionally, the Company experienced adverse development of $7.2 million on its Commercial Automobile business within the Specialty Property and Casualty Insurance segment, driven by higher than expected loss emergence on bodily injury coverages.
In 2023, the Company recognized $108.7 million of unfavorable development within the Specialty Personal Automobile product line, primarily driven by Florida personal injury protection experiencing increased frequency and severity resulting from more litigated claim activity, as well as adverse development from bodily injury and property damage coverages. In addition, the Company experienced $24.2 million and $24.8 million of adverse development on the Commercial Automobile product and Non-Core Operations business, respectively, which was primarily attributable to higher than expected emergence on prior accident years within the bodily injury and physical damage coverages.
In 2022, the Company experienced $14.6 million of favorable prior year development primarily from the Specialty Personal Automobile product line, which developed favorably by $17.6 million due primarily to more favorable loss patterns for liability and physical damage coverages. This development was partially offset by adverse development on the Commercial Automobile product of $3.6 million as a result of less favorable emergence on liability coverages.
The Company cannot predict whether loss and LAE reserves will develop favorably or unfavorably from the amounts reported in the Consolidated Financial Statements. The Company believes that any such development will not have a material effect on the Company’s consolidated financial position, but could have a material effect on the Company’s consolidated financial results for a given period.
Reinsurance recoverables on property and casualty insurance reserves were $24.3 million and $27.8 million at December 31, 2024 and 2023, respectively. These recoverables are concentrated with several reinsurers, the majority of which are highly rated by one or more of the principal investor and/or insurance company rating agencies. While most of these recoverables were
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
unsecured at December 31, 2024 and 2023, the agreements with the reinsurers generally provide for some form of collateralization upon the occurrence of certain events.
LIABILITY FOR FUTURE POLICYHOLDER BENEFITS
The Company’s Life Insurance Reserves are reported using the Company’s estimate of its liability for future policyholder benefits.
The liability for future policyholder benefits is grouped by contract type and issue year into cohorts consistent with the grouping used in estimating the associated liability. Significant assumption inputs to the calculation of the liability for future policyholder benefits include mortality, lapses, and discount rates (both accretion and current). The Company’s actuaries review assumptions used to measure the liability for future policyholder benefits for nonparticipating traditional and limited pay long-duration contracts at least annually. If there is a change, assumptions are updated with the recognition and remeasurement recorded in the Company’s Consolidated Statements of Income (Loss). The Company’s actuaries use a variety of generally accepted actuarial methodologies, in accordance with Actuarial Standards of Practice, in determining the assumptions.
A key assumption in these estimation methodologies is that patterns observed in prior periods are indicative of how policyholder benefits are expected to develop in the future and that such historical data can be used to predict and estimate future losses. However, changes in the Company’s business processes and the macroeconomic environment, by their very nature, are likely to affect the actual to expected experience which generally results in the historical experience factors becoming less reliable over time in predicting how cash flows will ultimately develop. The Company’s actuaries use professional judgment in determining how much weight to place on the actual to expected experience based on the older historical data and how much weight to place on more recent experience data. In some cases, the Company’s actuaries make adjustments to the assumptions to estimate losses. These assumptions are reviewed by the Company’s actuaries and corporate management who apply their collective judgment and determine the appropriate assumptions to adopt for the underlying business. Numerous factors are considered in this determination process, including, but not limited to, the assessed reliability of key assumptions that may be significantly influencing the current actuarial indications, changes in pricing and product offerings, changes in customer base, changes in agency operations or other changes that affect the timing of payments, the policyholder behaviors observed over the recent past, the level of volatility within a particular line of business, and the improvement or deterioration of actuarial indications in the current period as compared to prior periods. Changes in the Company’s assumptions underlying these liabilities over time will occur and may be material.
NOTE 7. LIABILITY FOR FUTURE POLICYHOLDER BENEFITS (Continued)
The following tables summarize balances and changes in the present value of expected net premiums, present value of expected future policyholder benefits and net liability for future policyholder benefits as of and for the years ended December 31, 2024, 2023 and 2022:
DOLLARS IN MILLIONSYear Ended
Dec 31, 2024Dec 31, 2023Dec 31, 2022
Present Value of Expected Net PremiumsBalance, Beginning of Year$675.4 $688.6 $669.0 
Beginning Balance at Original Discount Rate$694.7 $728.9 $599.8 
        Effect of Changes in Cash Flow Assumptions(56.6)(35.7)68.5 
        Effect of Actual Variances from Expected Experience0.3 (38.5)(6.4)
Adjusted Beginning of Period Balance638.4 654.7 661.9 
         Issuances105.4 105.2 133.2 
         Interest Accrual31.0 29.7 21.9 
         Net Premiums Collected(93.8)(94.9)(88.1)
Ending Balance at Original Discount Rate681.0 694.7 728.9 
         Effect of Changes in Discount Rate Assumptions(34.9)(19.3)(40.3)
Balance, End of Year$646.1 $675.4 $688.6 
Present Value of Expected Future Policyholder BenefitsBalance, Beginning of Year$3,613.2 $3,561.0 $4,933.1 
Beginning Balance at Original Discount Rate$3,835.9 $3,906.2 $3,788.1 
        Effect of Changes in Cash Flow Assumptions(68.5)(59.0)77.2 
        Effect of Actual Variances From Expected Experience(7.0)(45.5)(7.0)
Adjusted Beginning of Period Balance3,760.4 3,801.7 3,858.3 
         Issuances 105.5 104.6 133.2 
         Interest Accrual170.5 171.0 164.0 
         Benefit Payments(224.3)(241.4)(249.3)
Ending Balance at Original Discount Rate3,812.1 3,835.9 3,906.2 
         Effect of Changes in Discount Rate Assumptions(516.2)(222.7)(345.2)
Balance, End of Year$3,295.9 $3,613.2 $3,561.0 
Net Liability for Future Policyholder Benefits, pre-flooring$2,649.8 $2,937.8 $2,872.4 
Cumulative impact of flooring the future Policyholder Benefits Reserve— — — 
Net Liability for Future Policyholder Benefits, post-flooring2,649.8 2,937.8 2,872.4 
Less: Reinsurance Recoverable— — — 
Net Liability for Future Policyholder Benefits, After Reinsurance Recoverable$2,649.8 $2,937.8 $2,872.4 
The weighted-average liability duration of the liability for future policyholder benefits as calculated under current rates is as follows:
Dec 31, 2024Dec 31, 2023Dec 31, 2022
Weighted-Average Liability Duration of the Liability for Future Policyholder Benefits (Years)13.915.314.6
NOTE 7. LIABILITY FOR FUTURE POLICYHOLDER BENEFITS (Continued)
The reconciliation of the net liability for future policyholder benefits to Life and Health Insurance Reserves in the Consolidated Balance Sheets is as follows:
DOLLARS IN MILLIONSDec 31, 2024Dec 31, 2023
Net Liability for Future Policyholder Benefits, post-flooring$2,649.8 $2,937.8 
Deferred Profit Liability412.1 337.8 
Other1
137.8 146.8 
Total Life and Health Insurance Reserves$3,199.7 $3,422.4 
1Other primarily consists of Accident and Health and Universal Life reserves
The amounts of expected undiscounted future benefit payments, expected undiscounted future gross premiums and expected discounted future gross premiums, is as follows:
DOLLARS IN MILLIONSDec 31, 2024Dec 31, 2023
Expected Future Benefit Payments, undiscounted$10,100.0 $10,185.2 
Expected Future Gross Premiums, undiscounted$3,976.4 $4,107.9 
Expected Future Gross Premiums, discounted$2,628.1 $2,800.6 
The amount of revenue and interest recognized in the Consolidated Statements of Income (Loss) is as follows:
Year Ended
DOLLARS IN MILLIONSDec 31, 2024Dec 31, 2023Dec 31, 2022
Gross Premiums or Assessments $399.6 $399.0 $392.1 
Interest Expense $139.5 $141.3 $142.1 
The weighted-average interest rate is as follows:
Dec 31, 2024Dec 31, 2023
Interest Accretion Rate4.55 %4.57 %
Current Discount Rate5.77 %5.08 %
Significant assumption inputs to the calculation of the liability for future policyholder benefits include mortality, lapses, and discount rates (both accretion and current). The Company reviewed and updated mortality and lapse assumptions during the fourth quarter of 2024. Market data that underlies current discount rates was updated as of December 31, 2024.
The balances of and changes in Deferred Profit Liability as of and for the years indicated below are as follows:
DOLLARS IN MILLIONSDec 31, 2024Dec 31, 2023Dec 31, 2022
Balance, beginning of period$337.8 $253.6 $193.4 
Annual assumption changes4.8 15.0 (12.7)
Profits deferred160.7 163.1 164.7 
Interest accrual17.1 13.2 10.4 
Amortization(110.7)(111.2)(101.6)
Effect of actual variances from expected experience and other changes2.4 4.1 (0.6)
Balance, end of period$412.1 $337.8 $253.6 
v3.25.0.1
Deferred Policy Acquisition Costs
12 Months Ended
Dec. 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Deferred Policy Acquisition Costs DEFERRED POLICY ACQUISITION COSTS
The following table presents the balances and changes in Deferred Policy Acquisition Costs for the Specialty Property and Casualty Insurance segment, Life Insurance segment, and Non-Core Operations business for the years ended December 31, 2024, 2023 and 2022:
DOLLARS IN MILLIONS
Specialty
Life
Segment Total
Non-Core Operations
Total
Balance, January 1, 2022
$219.0 $419.8 $638.8 $49.2 $688.0 
Capitalizations1
543.4 27.0 570.4 82.4 652.8 
Amortization Expense2
(569.7)(42.0)(611.7)(93.5)(705.2)
Balance, December 31, 2022
$192.7 $404.8 $597.5 $38.1 $635.6 
Capitalizations446.3 62.1 508.4 54.9 563.3 
Amortization Expense2
(496.4)(39.9)(536.3)(71.0)(607.3)
Balance, December 31, 2023
$142.6 $427.0 $569.6 $22.0 $591.6 
Capitalizations494.3 68.7 563.0 13.4 576.4 
Amortization Expense2
(474.1)(32.6)(506.7)(31.3)(538.0)
Balance, December 31, 20243
$162.8 $463.1 $625.9 $4.1 $630.0 
1 Capitalizations for the Life Insurance segment includes a reduction of $38.7 million related to divested business.
2 The Life Insurance segment includes increases to amortization expense related to experience adjustments of $7.4 million, $15.6 million, and $8.7 million for the years ended December 31, 2024, 2023, and 2022, respectively.
3 Includes $1.1 million attributable to Kemper Reciprocal as of December 31, 2024, which is reported as a consolidated variable interest entity.
Costs directly associated with the successful acquisition of business, principally commissions and certain premium taxes and policy issuance costs, are deferred. Costs deferred on property and casualty insurance contracts are amortized over the period in which premiums are earned. Costs deferred on traditional life insurance products and other long-duration insurance contracts are amortized on a constant level basis over the expected life of the contracts in accordance with the assumptions used to estimate the liability for future policyholder benefits for nonparticipating traditional and limited-payment contracts. The underlying assumptions for deferred policy acquisition costs and the liability for future policyholder benefits are updated concurrently.
The Company made changes to future assumptions in the fourth quarter for the Life and Health business for the years ended December 31, 2024, 2023, and 2022.
v3.25.0.1
Receivables from Policyholders - Allowance for Expected Credit Losses
12 Months Ended
Dec. 31, 2024
Credit Loss [Abstract]  
Receivables from Policyholders - Allowance for Expected Credit Losses RECEIVABLES FROM POLICYHOLDERS - ALLOWANCE FOR EXPECTED CREDIT LOSSES
The following tables present the balances of Receivables from Policyholders, net of the allowance for expected credit losses, as of December 31, 2024 and 2023, and a roll forward of changes in the allowance for expected credit losses for the years ended December 31, 2024 and 2023.
Year Ended December 31, 2024
(Dollars in Millions)
Specialty
LifeTotal SegmentsNon-Core OperationsTotal Allowance for Expected Credit Losses
Balance at Beginning of Year$12.9 $— $12.9 $1.0 $13.9 
Provision for Expected Credit Losses38.9 0.3 39.2 0.4 39.6 
Write-offs of Uncollectible Receivables from Policyholders(49.2)(0.3)(49.5)(1.1)(50.6)
Balance at End of Year$2.6 $— $2.6 $0.3 $2.9 
Receivable Balance at End of Year1
$962.8 $11.1 $973.9 $12.2 $986.1 
1Specialty, Total Segments, and Total includes $8.2 million attributable to Kemper Reciprocal, which is reported as a consolidated variable interest entity.
NOTE 9 - RECEIVABLES FROM POLICYHOLDERS - ALLOWANCE FOR EXPECTED CREDIT LOSSES (Continued)
Year Ended December 31, 2023
(Dollars in Millions)SpecialtyLifeTotal SegmentsNon-Core OperationsTotal Allowance for Expected Credit Losses
Balance at Beginning of Year$12.3 $— $12.3 $0.8 $13.1 
Provision for Expected Credit Losses39.3 0.5 39.8 1.8 41.6 
Write-offs of Uncollectible Receivables from Policyholders(38.7)(0.5)(39.2)(1.6)(40.8)
Balance at End of Year$12.9 $— $12.9 $1.0 $13.9 
Receivable Balance at End of Year1
$875.4 $11.3 $886.7 $73.5 $960.2 
1Specialty, Total Segments, and Total includes $0.7 million attributable to Kemper Reciprocal, which is reported as a consolidated variable interest entity.
v3.25.0.1
Property and Casualty Insurance Reserves
12 Months Ended
Dec. 31, 2024
Liability for Future Policy Benefits and Unpaid Claims and Claims Adjustment Expense [Abstract]  
Liability for Future Policyholder Benefits PROPERTY AND CASUALTY INSURANCE RESERVES
The Company’s Property and Casualty Insurance Reserves are reported using the Company’s estimate of its ultimate liability for losses and LAE for claims that occurred prior to the end of any given accounting period but have not yet been paid. Such estimates are based on individual case estimates for reported claims and estimates for IBNR losses, including expected development on reported claims. Property and Casualty Insurance Reserves are recorded net of any expected salvage and subrogation recoveries.
The determination of individual case reserves differs by line of business. For personal automobile insurance and commercial automobile insurance, case reserves are set primarily using statistical reserves that are based on studies of historical average paid amounts by state, coverage and product. However, when such reserves exceed certain thresholds they are set manually by adjusters. For preferred homeowners insurance and other personal insurance, case reserves are set by adjusters and are based on the adjusters’ estimates of the amount for which the claims will ultimately be paid.
The Company’s actuaries estimate ultimate losses and LAE and, therefore, reserves at least quarterly for most product lines and/or coverage levels using accident quarters or years spanning 10 or more years, depending on the size of the product line and/or coverage level or emerging issues relating to them. The Company’s actuaries use a variety of generally accepted actuarial loss reserving estimation methodologies to estimate the ultimate losses and LAE for the current accident quarter or year and re-estimate the ultimate losses and LAE for previous accident quarters or years to determine if changes in the previous estimates of the ultimate losses and LAE are indicated by the most recent data.
The key assumption in these estimation methodologies is that patterns observed in prior periods are indicative of how losses and LAE are expected to develop in the future and that such historical data can be used to predict and estimate ultimate losses and LAE. However, changes in the Company’s business processes, by their very nature, are likely to affect the development patterns, which generally results in the historical development factors becoming less reliable over time in predicting how losses
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
and LAE will ultimately develop. The Company’s actuaries use professional judgment in determining how much weight to place on the development patterns based on the older historical data and how much weight to place on the development patterns based on more recent data. In some cases, the Company’s actuaries make adjustments to the loss reserving estimation methodologies to estimate ultimate losses and LAE. The Company’s actuaries’ quarterly or yearly selections are summed by product and/or coverage levels to create the actuarial indication of the ultimate losses and LAE. Paid amounts are then subtracted from the ultimates to compute the reserves for property and casualty insurance losses and LAE. These results are reviewed by the Company’s actuaries and corporate management who apply their collective judgment and determine the appropriate estimated level of reserves to record. Numerous factors are considered in this determination process, including, but not limited to, the assessed reliability of key loss trends and assumptions that may be significantly influencing the current actuarial indications, changes in claim handling practices or other changes that affect the timing of payment or development patterns, changes in the mix of business, the maturity of the accident year, pertinent trends observed over the recent past, the level of volatility within a particular line of business, the improvement or deterioration of actuarial indications in the current period as compared to prior periods, and the amount of reserves related to third party pools for which the Company has limited access to the underlying data and, accordingly, relies on calculations provided by such pools. The Company’s goal is to ensure that its total reserves for property and casualty insurance losses and LAE are adequate to cover all costs, while sustaining minimal variation from the time reserves for losses and LAE are initially estimated until losses and LAE are fully developed. Changes in the Company’s estimates of these losses and LAE over time, also referred to as “development,” will occur and may be material.
The following tables contain information about incurred and paid claims development as of and for the year ended December 31, 2024, net of reinsurance and indemnification, as well as cumulative claim frequency and the total of IBNR liabilities, including expected development on reported claims included within the net incurred losses and allocated LAE amounts. The tables are grouped by major product line and, if relevant, coverage. The information about incurred and paid claims development for the years ended December 31, 2020 through 2023 is presented as supplementary information and is unaudited.
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Specialty Personal Automobile Insurance—Liability1
DOLLARS IN MILLIONS, EXCEPT CUMULATIVE INCURRED CLAIMSAs of December 31, 2024
Incurred Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Total of IBNR Liabilities Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year20202021202220232024
2020$1,401.2 $1,406.4 $1,407.8 $1,415.9 $1,417.8 $20.1 476,106 
20211,856.9 1,824.7 1,844.2 1,861.0 52.8 586,566 
20221,765.9 1,848.7 1,880.7 98.0 475,177 
20231,448.7 1,391.7 150.5 304,878 
20241,224.4 506.0 216,146 
Total7,775.6 
Cumulative Paid Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Accident Year20202021202220232024
2020$555.2 $1,107.6 $1,287.8 $1,350.0 $1,381.3 
2021657.1 1,429.4 1,680.8 1,767.5 
2022738.2 1,463.3 1,700.4 
2023580.4 1,092.8 
2024422.6 
Total6,364.6 
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2020, Net of Reinsurance38.7 
Loss and Allocated LAE Reserves, Net of Reinsurance$1,449.7 
1 Tables retrospectively include American Access Casualty Company’s (“AAC”) historical incurred and paid accident year claim information for all periods presented.
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Specialty Personal Automobile Insurance—Physical Damage1
DOLLARS IN MILLIONS, EXCEPT CUMULATIVE INCURRED CLAIMSAs of December 31, 2024
Incurred Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Total of IBNR Liabilities Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year20202021202220232024
2020$650.5 $659.5 $659.5 $659.0 $659.7 $(0.1)296,478 
2021958.0 967.5 967.2 967.4 (0.1)361,993 
2022993.5 989.5 990.0 (1.7)309,091 
2023722.6 715.8 (5.9)206,366 
2024500.8 7.1 136,921 
Total3,833.7 
Cumulative Paid Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Accident Year20202021202220232024
2020$585.5 $663.8 $659.7 $658.8 $659.4 
2021890.1 977.5 968.3 967.2 
2022921.9 997.8 990.5 
2023699.2 720.7 
2024466.7 
Total3,804.5 
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2020, Net of Reinsurance(2.8)
Loss and Allocated LAE Reserves, Net of Reinsurance$26.4 
1 Tables retrospectively include AAC’s historical incurred and paid accident year claim information for all periods presented.
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Commercial Automobile Insurance—Liability
DOLLARS IN MILLIONS, EXCEPT CUMULATIVE INCURRED CLAIMSAs of December 31, 2024
Incurred Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Total of IBNR Liabilities Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year20202021202220232024
2020$140.5 $152.0 $154.0 $155.6 $159.7 $4.1 19,662 
2021225.6 228.6 240.4 250.4 13.9 27,486 
2022305.1 309.1 317.9 34.8 32,476 
2023379.9 361.7 87.1 35,327 
2024406.6 249.0 29,666 
Total1,496.3 
Cumulative Paid Losses and Allocated LAE, Net of Reinsurance and Indemnification
For the Years Ended December 31,
Accident Year20202021202220232024
2020$37.0 $87.6 $111.7 $129.7 $144.5 
202150.8 128.0 168.6 208.3 
202272.2 159.0 222.1 
202387.5 189.6 
202469.1 
Total833.6 
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2020, Net of Reinsurance9.7 
Loss and Allocated LAE Reserves, Net of Reinsurance$672.4 
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Commercial Automobile Insurance—Physical Damage
DOLLARS IN MILLIONS, EXCEPT CUMULATIVE INCURRED CLAIMSAs of December 31, 2024
Incurred Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Total of IBNR Liabilities Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year20202021202220232024
2020$31.9 $32.2 $32.1 $32.1 $32.3 $0.1 11,041 
202152.4 51.9 51.6 51.8 0.3 17,703 
202274.5 74.7 74.8 0.5 21,567 
202390.0 87.5 0.2 20,202 
202481.6 7.7 16,312 
Total328.0 
Cumulative Paid Losses and Allocated LAE, Net of Reinsurance and Indemnification
For the Years Ended December 31,
Accident Year20202021202220232024
2020$26.2 $31.9 $32.0 $32.0 $32.1 
202143.3 51.9 51.4 51.5 
202266.8 74.6 74.2 
202380.6 86.9 
202466.1 
Total310.8 
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2020, Net of Reinsurance(0.1)
Loss and Allocated LAE Reserves, Net of Reinsurance$17.1 
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Non-Core Personal Automobile Insurance—Liability
DOLLARS IN MILLIONS, EXCEPT CUMULATIVE INCURRED CLAIMSAs of December 31, 2024
Incurred Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Total of IBNR Liabilities Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year20202021202220232024
2020$148.9 $153.6 $151.8 $158.8 $158.4 $1.3 24,701 
2021176.9 179.8 180.6 182.0 3.7 27,243 
2022165.0 172.4 173.5 8.6 24,246 
2023135.0 137.5 17.6 16,796 
202458.7 19.8 6,666 
Total710.1 
Cumulative Paid Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Accident Year20202021202220232024
2020$44.4 $92.8 $117.7 $141.4 $149.8 
202150.3 106.1 144.1 161.9 
202255.0 111.0 139.1 
202343.7 84.6 
202419.6 
Total555.0 
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2020, Net of Reinsurance4.5 
Loss and Allocated LAE Reserves, Net of Reinsurance$159.6 
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Non-Core Personal Automobile Insurance—Physical Damage
DOLLARS IN MILLIONS, EXCEPT CUMULATIVE INCURRED CLAIMSAs of December 31, 2024
Incurred Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Total of IBNR Liabilities Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year20202021202220232024
2020$96.1 $98.0 $97.9 $97.5 $97.5 $— 47,591 
2021118.5 117.9 117.1 117.1 — 53,490 
2022110.9 113.5 113.6 (0.2)48,160 
202386.6 84.7 (0.7)33,951 
202431.7 (1.2)12,556 
Total444.6 
Cumulative Paid Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Accident Year20202021202220232024
2020$90.9 $98.4 $97.6 $97.5 $97.5 
2021113.1 118.1 117.2 117.1 
2022108.7 114.6 113.7 
202384.8 85.4 
202432.1 
Total445.8 
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2020, Net of Reinsurance— 
Loss and Allocated LAE Reserves, Net of Reinsurance$(1.2)
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Non-Core Homeowners Insurance
DOLLARS IN MILLIONS, EXCEPT CUMULATIVE INCURRED CLAIMSAs of December 31, 2024
Incurred Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Total of IBNR Liabilities Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year20202021202220232024
2020$157.0 $149.8 $144.6 $141.2 $141.8 $0.2 14,102 
2021149.9 149.8 143.9 144.3 0.5 13,555 
2022142.7 152.7 155.2 1.1 11,526 
2023126.6 135.3 1.6 9,919 
202480.6 7.2 4,153 
Total657.2 
Cumulative Paid Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Accident Year20202021202220232024
2020$94.6 $130.8 $137.4 $139.8 $140.8 
2021100.6 132.6 139.7 141.3 
202297.0 141.2 149.3 
202384.7 127.8 
202459.2 
Total618.4 
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2020, Net of Reinsurance0.8 
Loss and Allocated LAE Reserves, Net of Reinsurance$39.6 
The claim counts in the preceding tables are cumulative reported claim counts as of December 31, 2024 and are equal to the sum of cumulative open and cumulative closed claims, including claims closed without payment. Certain product lines, particularly the Company’s specialty personal automobile insurance, tend to have a higher percentage of claims closed without payment.
The Company's claims associated with automobile insurance are counted at the feature level. As such, each claimant and each coverage is counted separately. For example, if for one occurrence, the Company's policyholder is at fault for damage to his/her own vehicle, another party's vehicle and three injured parties, there may be five features—three for bodily injury liability, one for property damage liability and one for first-party collision coverage. There may also be another feature for first-party medical payments.
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
The following table reconciles the net incurred and paid claims development tables presented above to the Company's liability for Property and Casualty Insurance Reserves included in the Consolidated Balance Sheets at December 31, 2024.
DOLLARS IN MILLIONS2024
Property and Casualty Insurance Reserves, Net of Reinsurance:
Specialty Personal Automobile Insurance—Liability1
$1,449.7 
Specialty Personal Automobile Insurance—Physical Damage1
26.4 
Commercial Automobile Insurance—Liability672.4 
Commercial Automobile Insurance—Physical Damage17.1 
Non-Core Personal Automobile Insurance—Liability159.6 
Non-Core Personal Automobile Insurance—Physical Damage(1.2)
Non-Core Homeowners Insurance39.6 
Other35.8 
Total$2,399.4 
Reinsurance Recoverables on Unpaid Losses and Allocated LAE:
Specialty Personal Automobile Insurance—Liability$5.7 
Non-Core Preferred Personal Automobile Insurance—Liability16.9 
Non-Core Homeowners Insurance— 
Other1.7 
Total24.3 
Unallocated LAE197.6 
Property and Casualty Insurance Reserves, Gross of Reinsurance1
$2,621.3 
1Includes $8.8 million and $0.6 million of Specialty Personal Automobile Liability and Physical Damage Insurance Reserves, respectively, related to Kemper Reciprocal, which is reported as a consolidated variable interest entity.
The following is supplementary information about average historical claims duration as of December 31, 2024.
Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance (Unaudited)
Years12345
Specialty Personal Automobile Insurance—Liability38.0 %77.8 %90.5 %95.1 %97.4 %
Specialty Personal Automobile Insurance—Physical Damage93.0 100.0 100.0 100.0 100.0 
Commercial Automobile Insurance—Liability21.5 52.1 69.1 82.2 90.5 
Commercial Automobile Insurance—Physical Damage85.4 100.0 100.0 100.0 100.0 
Non-Core Preferred Personal Automobile Insurance—Liability30.5 60.6 77.9 89.1 94.6 
Non-Core Preferred Personal Automobile Insurance—Physical Damage97.4 100.0 100.0 100.0 100.0 
Non-Core Homeowners Insurance67.0 92.4 96.6 98.3 99.3 
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Property and Casualty Insurance Reserve activity for the years ended December 31, 2024, 2023 and 2022 was:
DOLLARS IN MILLIONS202420232022
Property and Casualty Insurance Reserves:
Gross of Reinsurance at Beginning of Year$2,680.5 $2,756.9 $2,772.7 
Less: Reinsurance Recoverables at Beginning of Year27.8 39.6 41.9 
Property and Casualty Insurance Reserves, Net of Reinsurance at Beginning of Year
2,652.7 2,717.3 2,730.8 
Incurred Losses and LAE related to:
Current Year2,745.9 3,429.9 4,103.3 
Prior Years29.8 159.8 (14.6)
Total Incurred Losses and LAE2,775.7 3,589.7 4,088.7 
Paid Losses and LAE related to:
Current Year:1,383.0 1,965.3 2,460.5 
Prior Years1,457.8 1,689.0 1,641.7 
Total Paid Losses and LAE2,840.8 3,654.3 4,102.2 
Property and Casualty Insurance Reserves, Net of Reinsurance at End of Year2,587.6 2,652.7 2,717.3 
Plus: Reinsurance Recoverables at End of Year24.3 27.8 39.6 
Property and Casualty Insurance Reserves, Gross of Reinsurance at End of Year
$2,611.9 $2,680.5 $2,756.9 
Property and Casualty Insurance Reserves are estimated based on historical experience patterns and current economic trends. Actual loss experience and loss trends may differ from these historical experience patterns and economic conditions. Loss experience and loss trends emerge over several years from the dates of loss inception. The Company monitors such emerging loss trends on a quarterly basis. Changes in such estimates are included in the Consolidated Statements of Income (Loss) in the period of change. Additionally, the Company reviews if any premium revisions are appropriate as a result of any incurred losses and LAE related to prior years recorded in the current period. For the year ended December 31, 2024, 2023 and 2022, no additional premiums or return premiums were recorded.
In 2024, the Company incurred $22.6 million of adverse reserve development on prior accident years which was primarily attributable to increased claim severity on homeowners, umbrella, and bodily injury coverages within Non-Core Operations. Additionally, the Company experienced adverse development of $7.2 million on its Commercial Automobile business within the Specialty Property and Casualty Insurance segment, driven by higher than expected loss emergence on bodily injury coverages.
In 2023, the Company recognized $108.7 million of unfavorable development within the Specialty Personal Automobile product line, primarily driven by Florida personal injury protection experiencing increased frequency and severity resulting from more litigated claim activity, as well as adverse development from bodily injury and property damage coverages. In addition, the Company experienced $24.2 million and $24.8 million of adverse development on the Commercial Automobile product and Non-Core Operations business, respectively, which was primarily attributable to higher than expected emergence on prior accident years within the bodily injury and physical damage coverages.
In 2022, the Company experienced $14.6 million of favorable prior year development primarily from the Specialty Personal Automobile product line, which developed favorably by $17.6 million due primarily to more favorable loss patterns for liability and physical damage coverages. This development was partially offset by adverse development on the Commercial Automobile product of $3.6 million as a result of less favorable emergence on liability coverages.
The Company cannot predict whether loss and LAE reserves will develop favorably or unfavorably from the amounts reported in the Consolidated Financial Statements. The Company believes that any such development will not have a material effect on the Company’s consolidated financial position, but could have a material effect on the Company’s consolidated financial results for a given period.
Reinsurance recoverables on property and casualty insurance reserves were $24.3 million and $27.8 million at December 31, 2024 and 2023, respectively. These recoverables are concentrated with several reinsurers, the majority of which are highly rated by one or more of the principal investor and/or insurance company rating agencies. While most of these recoverables were
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
unsecured at December 31, 2024 and 2023, the agreements with the reinsurers generally provide for some form of collateralization upon the occurrence of certain events.
LIABILITY FOR FUTURE POLICYHOLDER BENEFITS
The Company’s Life Insurance Reserves are reported using the Company’s estimate of its liability for future policyholder benefits.
The liability for future policyholder benefits is grouped by contract type and issue year into cohorts consistent with the grouping used in estimating the associated liability. Significant assumption inputs to the calculation of the liability for future policyholder benefits include mortality, lapses, and discount rates (both accretion and current). The Company’s actuaries review assumptions used to measure the liability for future policyholder benefits for nonparticipating traditional and limited pay long-duration contracts at least annually. If there is a change, assumptions are updated with the recognition and remeasurement recorded in the Company’s Consolidated Statements of Income (Loss). The Company’s actuaries use a variety of generally accepted actuarial methodologies, in accordance with Actuarial Standards of Practice, in determining the assumptions.
A key assumption in these estimation methodologies is that patterns observed in prior periods are indicative of how policyholder benefits are expected to develop in the future and that such historical data can be used to predict and estimate future losses. However, changes in the Company’s business processes and the macroeconomic environment, by their very nature, are likely to affect the actual to expected experience which generally results in the historical experience factors becoming less reliable over time in predicting how cash flows will ultimately develop. The Company’s actuaries use professional judgment in determining how much weight to place on the actual to expected experience based on the older historical data and how much weight to place on more recent experience data. In some cases, the Company’s actuaries make adjustments to the assumptions to estimate losses. These assumptions are reviewed by the Company’s actuaries and corporate management who apply their collective judgment and determine the appropriate assumptions to adopt for the underlying business. Numerous factors are considered in this determination process, including, but not limited to, the assessed reliability of key assumptions that may be significantly influencing the current actuarial indications, changes in pricing and product offerings, changes in customer base, changes in agency operations or other changes that affect the timing of payments, the policyholder behaviors observed over the recent past, the level of volatility within a particular line of business, and the improvement or deterioration of actuarial indications in the current period as compared to prior periods. Changes in the Company’s assumptions underlying these liabilities over time will occur and may be material.
NOTE 7. LIABILITY FOR FUTURE POLICYHOLDER BENEFITS (Continued)
The following tables summarize balances and changes in the present value of expected net premiums, present value of expected future policyholder benefits and net liability for future policyholder benefits as of and for the years ended December 31, 2024, 2023 and 2022:
DOLLARS IN MILLIONSYear Ended
Dec 31, 2024Dec 31, 2023Dec 31, 2022
Present Value of Expected Net PremiumsBalance, Beginning of Year$675.4 $688.6 $669.0 
Beginning Balance at Original Discount Rate$694.7 $728.9 $599.8 
        Effect of Changes in Cash Flow Assumptions(56.6)(35.7)68.5 
        Effect of Actual Variances from Expected Experience0.3 (38.5)(6.4)
Adjusted Beginning of Period Balance638.4 654.7 661.9 
         Issuances105.4 105.2 133.2 
         Interest Accrual31.0 29.7 21.9 
         Net Premiums Collected(93.8)(94.9)(88.1)
Ending Balance at Original Discount Rate681.0 694.7 728.9 
         Effect of Changes in Discount Rate Assumptions(34.9)(19.3)(40.3)
Balance, End of Year$646.1 $675.4 $688.6 
Present Value of Expected Future Policyholder BenefitsBalance, Beginning of Year$3,613.2 $3,561.0 $4,933.1 
Beginning Balance at Original Discount Rate$3,835.9 $3,906.2 $3,788.1 
        Effect of Changes in Cash Flow Assumptions(68.5)(59.0)77.2 
        Effect of Actual Variances From Expected Experience(7.0)(45.5)(7.0)
Adjusted Beginning of Period Balance3,760.4 3,801.7 3,858.3 
         Issuances 105.5 104.6 133.2 
         Interest Accrual170.5 171.0 164.0 
         Benefit Payments(224.3)(241.4)(249.3)
Ending Balance at Original Discount Rate3,812.1 3,835.9 3,906.2 
         Effect of Changes in Discount Rate Assumptions(516.2)(222.7)(345.2)
Balance, End of Year$3,295.9 $3,613.2 $3,561.0 
Net Liability for Future Policyholder Benefits, pre-flooring$2,649.8 $2,937.8 $2,872.4 
Cumulative impact of flooring the future Policyholder Benefits Reserve— — — 
Net Liability for Future Policyholder Benefits, post-flooring2,649.8 2,937.8 2,872.4 
Less: Reinsurance Recoverable— — — 
Net Liability for Future Policyholder Benefits, After Reinsurance Recoverable$2,649.8 $2,937.8 $2,872.4 
The weighted-average liability duration of the liability for future policyholder benefits as calculated under current rates is as follows:
Dec 31, 2024Dec 31, 2023Dec 31, 2022
Weighted-Average Liability Duration of the Liability for Future Policyholder Benefits (Years)13.915.314.6
NOTE 7. LIABILITY FOR FUTURE POLICYHOLDER BENEFITS (Continued)
The reconciliation of the net liability for future policyholder benefits to Life and Health Insurance Reserves in the Consolidated Balance Sheets is as follows:
DOLLARS IN MILLIONSDec 31, 2024Dec 31, 2023
Net Liability for Future Policyholder Benefits, post-flooring$2,649.8 $2,937.8 
Deferred Profit Liability412.1 337.8 
Other1
137.8 146.8 
Total Life and Health Insurance Reserves$3,199.7 $3,422.4 
1Other primarily consists of Accident and Health and Universal Life reserves
The amounts of expected undiscounted future benefit payments, expected undiscounted future gross premiums and expected discounted future gross premiums, is as follows:
DOLLARS IN MILLIONSDec 31, 2024Dec 31, 2023
Expected Future Benefit Payments, undiscounted$10,100.0 $10,185.2 
Expected Future Gross Premiums, undiscounted$3,976.4 $4,107.9 
Expected Future Gross Premiums, discounted$2,628.1 $2,800.6 
The amount of revenue and interest recognized in the Consolidated Statements of Income (Loss) is as follows:
Year Ended
DOLLARS IN MILLIONSDec 31, 2024Dec 31, 2023Dec 31, 2022
Gross Premiums or Assessments $399.6 $399.0 $392.1 
Interest Expense $139.5 $141.3 $142.1 
The weighted-average interest rate is as follows:
Dec 31, 2024Dec 31, 2023
Interest Accretion Rate4.55 %4.57 %
Current Discount Rate5.77 %5.08 %
Significant assumption inputs to the calculation of the liability for future policyholder benefits include mortality, lapses, and discount rates (both accretion and current). The Company reviewed and updated mortality and lapse assumptions during the fourth quarter of 2024. Market data that underlies current discount rates was updated as of December 31, 2024.
The balances of and changes in Deferred Profit Liability as of and for the years indicated below are as follows:
DOLLARS IN MILLIONSDec 31, 2024Dec 31, 2023Dec 31, 2022
Balance, beginning of period$337.8 $253.6 $193.4 
Annual assumption changes4.8 15.0 (12.7)
Profits deferred160.7 163.1 164.7 
Interest accrual17.1 13.2 10.4 
Amortization(110.7)(111.2)(101.6)
Effect of actual variances from expected experience and other changes2.4 4.1 (0.6)
Balance, end of period$412.1 $337.8 $253.6 
v3.25.0.1
Insurance and Other Expenses
12 Months Ended
Dec. 31, 2024
Insurance and Other Expenses [Abstract]  
Insurance and Other Expenses INSURANCE AND OTHER EXPENSES
Insurance and Other Expenses for the years ended December 31, 2024, 2023 and 2022 were:
DOLLARS IN MILLIONS202420232022
Insurance and Other Expenses
Insurance Expenses
Commissions
$596.3 $584.2 $724.8 
Taxes, Licenses and Fees
83.7 79.6 99.5 
Policy Acquisition Costs (Deferred) Amortized:
Deferral of Policy Acquisition Costs(576.4)(563.3)(691.5)
Amortization of Policy Acquisition Costs538.0 607.1 705.7 
Net Policy Acquisition Costs (Deferred) Amortized
(38.4)43.8 14.2 
Policy Acquisition Costs
641.6 707.6 838.5 
Business Unit Operating Costs277.4 256.1 282.4 
Corporate Overhead Costs
194.9 200.0 207.8 
Insurance Expenses1,113.9 1,163.7 1,328.7 
Other Expenses:
Acquisition and Disposition Related Transaction, Integration, Restructuring and Other Costs40.3 120.3 62.9 
Pension Settlement(2.6)70.2 — 
Other Corporate Costs28.5 11.4 12.3 
Other Expenses66.2 201.9 75.2 
Insurance and Other Expenses$1,180.1 $1,365.6 $1,403.9 
v3.25.0.1
Investments
12 Months Ended
Dec. 31, 2024
Investments, Debt and Equity Securities [Abstract]  
Investments INVESTMENTS
Fixed Maturities
The amortized cost and estimated fair values of the Company’s Investments in Fixed Maturities at December 31, 2024 were:
(Dollars in Millions)Amortized
Cost
Gross UnrealizedAllowance for Expected Credit LossesFair Value
GainsLosses
U.S. Government and Government Agencies and Authorities$588.6 $0.6 $(102.4)$— $486.8 
States and Political Subdivisions1,457.3 1.6 (225.4)(0.3)1,233.2 
Foreign Governments6.5 0.3 (0.2)— 6.6 
Corporate Securities:
Bonds and Notes4,038.3 8.9 (518.8)(8.8)3,519.6 
Redeemable Preferred Stocks9.8 0.1 (1.0)— 8.9 
Collateralized Loan Obligations747.8 2.5 (7.2)(1.6)741.5 
Other Mortgage- and Asset-backed446.7 0.8 (34.5)— 413.0 
Investments in Fixed Maturities$7,295.0 $14.8 $(889.5)$(10.7)$6,409.6 
The amortized cost and estimated fair values of the Company’s Investments in Fixed Maturities at December 31, 2023 were:
Amortized
Cost
Gross UnrealizedAllowance for Expected Credit LossesFair Value
(Dollars in Millions)
GainsLosses
U.S. Government and Government Agencies and Authorities$594.1 $1.9 $(84.5)$— $511.5 
States and Political Subdivisions1,575.9 16.3 (189.8)(0.5)1,401.9 
Foreign Governments4.4 — (0.6)— 3.8 
Corporate Securities:
Bonds and Notes4,046.8 35.5 (383.8)(7.7)3,690.8 
Redeemable Preferred Stocks9.0 0.1 (0.8)— 8.3 
Collateralized Loan Obligations973.6 0.7 (24.5)— 949.8 
Other Mortgage- and Asset-backed362.0 0.1 (46.3)— 315.8 
Investments in Fixed Maturities$7,565.8 $54.6 $(730.3)$(8.2)$6,881.9 
Other Receivables included $1.8 million and $0.9 million of unsettled sales of Investments in Fixed Maturities at December 31, 2024 and December 31, 2023, respectively. There were $11.6 million of unsettled purchases of Investments in Fixed Maturities included in Accrued Expenses and Other Liabilities as of December 31, 2024. There were no unsettled purchases of Investments in Fixed Maturities included in Accrued Expenses and Other Liabilities as of December 31, 2023.
The amortized cost and estimated fair values of the Company’s Investments in Fixed Maturities at December 31, 2024 by contractual maturity were:
(Dollars in Millions)Amortized CostFair Value
Due in One Year or Less$337.0 $332.3 
Due after One Year to Five Years773.5 746.3 
Due after Five Years to Ten Years1,021.6 890.0 
Due after Ten Years3,496.9 2,903.7 
Mortgage- and Asset-backed Securities Not Due at a Single Maturity Date1,666.0 1,537.3 
Investments in Fixed Maturities$7,295.0 $6,409.6 
NOTE 11. INVESTMENTS (Continued)
The expected maturities of the Company’s Investments in Fixed Maturities may differ from the contractual maturities because issuers may have the right to call or prepay obligations with or without call or prepayment penalties.
Investments in Mortgage- and Asset-backed Securities Not Due at a Single Maturity Date at December 31, 2024 consisted of securities issued by the Government National Mortgage Association with a fair value of $207.0 million, securities issued by the Federal National Mortgage Association with a fair value of $99.5 million, securities issued by the Federal Home Loan Mortgage Corporation with a fair value of $76.3 million and securities of other non-governmental issuers with a fair value of $1,154.5 million.
An aging of unrealized losses on the Company’s Investments in Fixed Maturities at December 31, 2024 is presented below.
(Dollars in Millions)Less Than 12 Months12 Months or LongerTotal
Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses
Fixed Maturities:
     U.S. Government and Government Agencies and Authorities$41.7 $(0.5)$383.6 $(101.9)$425.3 $(102.4)
States and Political Subdivisions242.7 (10.3)933.4 (215.1)1,176.1 (225.4)
Foreign Governments— — 1.4 (0.2)1.4 (0.2)
Corporate Securities:
Bonds and Notes674.3 (40.9)2,605.7 (477.9)3,280.0 (518.8)
Redeemable Preferred Stocks2.0 — 6.6 (1.0)8.6 (1.0)
Collateralized Loan Obligations34.2 (0.1)89.5 (7.1)123.7 (7.2)
Other Mortgage- and Asset-backed12.0 (0.1)261.7 (34.4)273.7 (34.5)
Total Fixed Maturities$1,006.9 $(51.9)$4,281.9 $(837.6)$5,288.8 $(889.5)
The Company regularly reviews its fixed maturity investment portfolio for factors that may indicate that a decline in fair value of an investment has resulted from an expected credit loss. The portions of the declines in the fair values of fixed maturity investments that are determined to be due to expected credit losses are reported as losses in the Consolidated Statements of Income (Loss) in the periods when such determinations are made.
Investment-grade fixed maturity investments comprised $875.3 million and below-investment-grade fixed maturity investments comprised $14.2 million of the unrealized losses on investments in fixed maturities at December 31, 2024. For below-investment-grade fixed maturity investments in an unrealized loss position, the unrealized loss amount, on average, was 4.9% of the amortized cost basis of the investment.
An aging of unrealized losses on the Company’s Investments in Fixed Maturities at December 31, 2023 is presented below.
(Dollars in Millions)Less Than 12 Months12 Months or LongerTotal
Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses
Fixed Maturities:
     U.S. Government and Government Agencies and Authorities$52.0 $(0.8)$401.6 $(83.7)$453.6 $(84.5)
     States and Political Subdivisions112.9 (2.3)928.3 (187.5)1,041.2 (189.8)
     Foreign Governments— — 1.9 (0.6)1.9 (0.6)
Corporate Securities:
Bonds and Notes198.4 (5.5)2,813.0 (378.3)3,011.4 (383.8)
Redeemable Preferred Stocks— — 7.9 (0.8)7.9 (0.8)
Collateralized Loan Obligations38.8 (0.4)747.7 (24.1)786.5 (24.5)
Other Mortgage- and Asset-backed15.7 (0.1)287.3 (46.2)303.0 (46.3)
Total Fixed Maturities$417.8 $(9.1)$5,187.7 $(721.2)$5,605.5 $(730.3)
NOTE 11. INVESTMENTS (Continued)
Investment-grade fixed maturity investments comprised $704.8 million and below-investment-grade fixed maturity investments comprised $25.5 million of the unrealized losses on investments in fixed maturities at December 31, 2023. For below-investment-grade fixed maturity investments in an unrealized loss position, the unrealized loss amount, on average, was approximately 8.8% of the amortized cost basis of the investment.
At December 31, 2024 and 2023, the Company did not have the intent to sell these investments, and it was not more likely than not that the Company would be required to sell these investments before an anticipated recovery of value. The Company evaluated these investments for credit losses at December 31, 2024 and 2023. The Company considers many factors in evaluating whether the unrealized losses were credit related including, but not limited to, the extent to which the fair value has been less than amortized cost, conditions related to the security, industry, or geographic area, payment structure of the investment and the likelihood of the issuer’s ability to make contractual cashflows, defaults or other collectability concerns related to the issuer, changes in the ratings assigned by a rating agency, and other credit enhancements that affect the investment’s expected performance. The Company determined that the unrealized losses on these securities were due to non-credit related factors at the evaluation date.
Fixed Maturities - Expected Credit Losses
The following table sets forth the change in allowance for credit losses on fixed maturities available-for-sale by major security type for the year ended December 31, 2024. Accrued interest excluded from the amortized cost of fixed income securities total $70.9 million and $77.0 million as of December 31, 2024 and 2023, respectively, and is reported within the Other Receivables line of the Consolidated Balance Sheets. The Company monitors accrued interest and writes off amounts when they are deemed uncollectible.
 States and Political SubdivisionsCorporate Bonds and NotesTotal
(Dollars in Millions)
Balance, Beginning of Year$0.5 $7.7 $8.2 
Additions for Securities for which No Previous Expected Credit Losses were
   Recognized
— 3.4 3.4 
Reductions due to Sales— (0.8)(0.8)
Net (Decrease) Increase in Allowance on Securities for which Expected Credit Losses were Previously Recognized(0.2)0.1 (0.1)
Balance, End of Year$0.3 $10.4 $10.7 
The following table sets forth the change in allowance for credit losses on fixed maturities available-for-sale by major security type for the year ended December 31, 2023.
 States and Political SubdivisionsCorporate Bonds and NotesTotal
(Dollars in Millions)
Balance, Beginning of Year$0.7 $8.9 $9.6 
Additions for Securities for which No Previous Expected Credit Losses were
   Recognized
— 2.9 2.9 
Reduction due to Sales— (2.6)(2.6)
Net Increase (Decrease) in Allowance on Securities for which Expected Credit Losses were Previously Recognized0.2 (1.1)(0.9)
Write-offs Charged Against Allowance(0.4)(0.4)(0.8)
Balance, End of Year$0.5 $7.7 $8.2 
Equity Securities
Equity Securities at Fair Value
Investments in Equity Securities at Fair Value were $218.5 million and $225.8 million at December 31, 2024 and 2023, respectively. Net unrealized (losses) gains arising during the year ended December 31, 2024 and 2023 and recognized in
NOTE 11. INVESTMENTS (Continued)
earnings, related to such investments still held as of December 31, 2024 and December 31, 2023 were $(5.1) million and $3.0 million, respectively.
There were no unsettled purchases of Investments in Equity Securities at Fair Value at December 31, 2024 or December 31, 2023. There was $0.3 million and $0.1 million in unsettled sales of Investments in Equity Securities at Fair Value at December 31, 2024 and December 31, 2023, respectively.
Equity Method Limited Liability Investments
Equity Method Limited Liability Investments include investments in limited liability investment companies and limited partnerships in which the Company’s interests are not deemed minor and are accounted for under the equity method of accounting. The Company’s investments in Equity Method Limited Liability Investments are generally of a passive nature in that the Company does not take an active role in the management of the investment entity.
The Company’s maximum exposure to loss at December 31, 2024 is limited to the total carrying value of $186.3 million. In addition, the Company had outstanding commitments totaling approximately $91.3 million to fund Equity Method Limited Liability Investments at December 31, 2024. At December 31, 2024, 3.1% of Equity Method Limited Liability Investments were reported without a reporting lag, 4.1% of the total carrying value were reported with a one-month lag, and the remainder were reported with a greater than a one-month but less than or equal to three-month lag.
There were no unsettled purchases of Equity Method Limited Liability Investments as of December 31, 2024 or 2023. There were no unsettled sales of Equity Method Limited Liability Investments as of December 31, 2024 or 2023. Unsettled purchases and sales of Equity Method Limited Liability Investments are carried within the Accrued Expenses and Other Liabilities and Other Receivables, respectively, on the Consolidated Balance Sheets.
Alternative Energy Partnership Investments
Alternative Energy Partnership Investments include partnerships formed to invest in newly installed residential solar leases and power purchase agreements. As a result of this investment, the Company has the right to certain investment tax credits and tax depreciation benefits, and to a lesser extent, cash flows generated from the installed solar systems leased to individual consumers for a fixed period of time. The HLBV equity method of accounting is used for the Company’s investments in Alternative Energy Partnership Investments.
The Company’s maximum exposure to loss at December 31, 2024 is limited to the total carrying value of $17.6 million. The Company has no outstanding commitments to fund Alternative Energy Partnership Investments as of December 31, 2024. Alternative Energy Partnership Investments are reported on a three month lag.
Company-Owned Life Insurance
The carrying values of the Company’s COLI investment at December 31, 2024 and 2023 were $539.2 million and $513.5 million, respectively.
Loans to Policyholders
Loans to Policyholders represents funds loaned to policyholders up to the cash surrender value of the associated insurance policies and are carried at the unpaid principal balances due to the Company from the policyholders. Interest income on policy
loans is recognized in Net Investment Income at the contract interest rate when earned. Policy loans are fully collateralized by the cash surrender value of the associated insurance policies.
The carrying values of the Company’s Loans to Policyholders at unpaid principal investment at December 31, 2024 and 2023 were $280.7 million and $281.2 million, respectively.
NOTE 11. INVESTMENTS (Continued)
Other Investments
The carrying values of the Company’s Other Investments at December 31, 2024 and 2023 were:
(Dollars in Millions)20242023
Equity Securities at Modified Cost$22.5 $32.6 
Real Estate at Depreciated Cost99.5 94.7 
Mortgage Loans75.3 99.8 
Other2.2 14.8 
Total Other Investments$199.5 $241.9 
Investments in Equity Securities at Modified Cost were $22.5 million and $32.6 million at December 31, 2024 and 2023, respectively. The Company performs a qualitative impairment analysis on a quarterly basis consisting of various factors such as earnings performance, current market conditions, changes in credit ratings, changes in the regulatory environment and other factors. If the qualitative analysis identifies the presence of impairment indicators, the Company estimates the fair value of the investment. If the estimated fair value is below the carrying value, the Company records an impairment in the Consolidated Statements of Income (Loss) to reduce the carrying value to the estimated fair value. When the Company identifies observable transactions of the same or similar securities to those held by the Company, the Company increases or decreases the carrying value to the observable transaction price. The Company did not recognize any changes in carrying value due to observable transactions for the years ended December 31, 2024 and 2023. The Company recognized an impairment of $0.4 million and $0.5 million on Equity Securities at Modified Cost for the years ended December 31, 2024 and 2023, respectively, as a result of the Company’s impairment analysis. No impairments were recognized for the year ended December 31, 2022 on Equity Securities at Modified Cost. The Company recognized no cumulative increases or decreases in the carrying value due to observable transactions and $3.2 million of cumulative impairments on Equity Securities at Modified Cost held as of December 31, 2024. The Company recognized no cumulative increases or decreases in the carrying value due to observable transactions and $8.0 million of cumulative impairments on Equity Securities at Modified Cost held as of December 31, 2023.
INCOME FROM INVESTMENTS
Net Investment Income for the years ended December 31, 2024, 2023 and 2022 was:
DOLLARS IN MILLIONS202420232022
Investment Income:
Interest on Fixed Income Securities1,2
$315.3 $323.3 $290.0 
Dividends on Equity Securities Excluding Alternative Investments5.4 4.4 6.3 
Alternative Investments:
Equity Method Limited Liability Investments(18.2)10.5 31.3 
Limited Liability Investments Included in Equity Securities24.5 19.0 42.1 
Total Alternative Investments6.3 29.5 73.4 
Short-term Investments33.5 18.0 3.7 
Loans to Policyholders21.0 20.9 21.5 
Real Estate8.8 8.9 10.1 
Company-Owned Life Insurance35.7 29.2 37.9 
Other8.2 12.9 7.7 
Total Investment Income434.2 447.1 450.6 
Investment Expenses:
Real Estate8.7 8.8 7.9 
Other Investment Expenses1
18.0 18.6 20.1 
Total Investment Expenses26.7 27.4 28.0 
Net Investment Income$407.5 $419.7 $422.6 
1In 2024, the Company changed its presentation of the details of investment performance to report interest expense incurred on Federal Home Loan Bank ("FHLB") borrowings as an offset to interest on fixed income securities since FHLB borrowings are used for spread lending purposes. The interest expense incurred on FHLB borrowings was previously reported within Other Investment Expenses. The prior period amounts presented above have been updated to reflect this change in presentation.
2Reduced by interest expense incurred on FHLB borrowings used for spread lending purposes of $20.3 million, $22.7 million and $10.1 million for the year ended December 31, 2024, 2023, and 2022, respectively.
Other Receivables includes accrued investment income of $81.9 million and $88.4 million at December 31, 2024 and 2023, respectively.
NOTE 12. INCOME FROM INVESTMENTS (Continued)
The components of Net Realized Gains (Losses) for the years ended December 31, 2024, 2023 and 2022 were:
DOLLARS IN MILLIONS202420232022
Fixed Maturities:
Gains on Sales$20.2 $5.9 $31.6 
Losses on Sales(3.2)(10.9)(31.9)
(Losses) Gains on Hedging Activity(7.9)(11.9)1.7 
Equity Securities:
Gains on Sales4.2 0.6 9.7 
Losses on Sales(0.1)(2.5)(6.8)
Other Investments:
Gains on Sales4.2 0.2 — 
Losses on Sales(4.2)— — 
Net Realized Investment Gains (Losses)$13.2 $(18.6)$4.3 
Gross Gains on Sales$28.6 $6.7 $41.3 
Gross Losses on Sales(7.5)(13.4)(38.7)
(Losses) Gains on Hedging Activity(7.9)(11.9)1.7 
Net Realized Investment Gains (Losses)
$13.2 $(18.6)$4.3 
    
The components of Impairment Losses reported in the Consolidated Statements of Income (Loss) for the years ended December 31, 2024, 2023 and 2022 were:
DOLLARS IN MILLIONS202420232022
Fixed Maturities$(4.8)$(0.1)$(25.8)
Equity Securities at Modified Cost(0.4)(0.5)— 
Real Estate(0.4)— — 
Other (0.2)(0.5)— 
Net Impairment Losses Recognized in Earnings1
$(5.8)$(1.1)$(25.8)
I Includes losses from intent-to-sell securities of $3.3 million, $2.0 million and $23.8 million for the years ended December 31, 2024, 2023 and 2022, respectively.
v3.25.0.1
Income from Investments
12 Months Ended
Dec. 31, 2024
Investment Income, Net [Abstract]  
Income from Investments INVESTMENTS
Fixed Maturities
The amortized cost and estimated fair values of the Company’s Investments in Fixed Maturities at December 31, 2024 were:
(Dollars in Millions)Amortized
Cost
Gross UnrealizedAllowance for Expected Credit LossesFair Value
GainsLosses
U.S. Government and Government Agencies and Authorities$588.6 $0.6 $(102.4)$— $486.8 
States and Political Subdivisions1,457.3 1.6 (225.4)(0.3)1,233.2 
Foreign Governments6.5 0.3 (0.2)— 6.6 
Corporate Securities:
Bonds and Notes4,038.3 8.9 (518.8)(8.8)3,519.6 
Redeemable Preferred Stocks9.8 0.1 (1.0)— 8.9 
Collateralized Loan Obligations747.8 2.5 (7.2)(1.6)741.5 
Other Mortgage- and Asset-backed446.7 0.8 (34.5)— 413.0 
Investments in Fixed Maturities$7,295.0 $14.8 $(889.5)$(10.7)$6,409.6 
The amortized cost and estimated fair values of the Company’s Investments in Fixed Maturities at December 31, 2023 were:
Amortized
Cost
Gross UnrealizedAllowance for Expected Credit LossesFair Value
(Dollars in Millions)
GainsLosses
U.S. Government and Government Agencies and Authorities$594.1 $1.9 $(84.5)$— $511.5 
States and Political Subdivisions1,575.9 16.3 (189.8)(0.5)1,401.9 
Foreign Governments4.4 — (0.6)— 3.8 
Corporate Securities:
Bonds and Notes4,046.8 35.5 (383.8)(7.7)3,690.8 
Redeemable Preferred Stocks9.0 0.1 (0.8)— 8.3 
Collateralized Loan Obligations973.6 0.7 (24.5)— 949.8 
Other Mortgage- and Asset-backed362.0 0.1 (46.3)— 315.8 
Investments in Fixed Maturities$7,565.8 $54.6 $(730.3)$(8.2)$6,881.9 
Other Receivables included $1.8 million and $0.9 million of unsettled sales of Investments in Fixed Maturities at December 31, 2024 and December 31, 2023, respectively. There were $11.6 million of unsettled purchases of Investments in Fixed Maturities included in Accrued Expenses and Other Liabilities as of December 31, 2024. There were no unsettled purchases of Investments in Fixed Maturities included in Accrued Expenses and Other Liabilities as of December 31, 2023.
The amortized cost and estimated fair values of the Company’s Investments in Fixed Maturities at December 31, 2024 by contractual maturity were:
(Dollars in Millions)Amortized CostFair Value
Due in One Year or Less$337.0 $332.3 
Due after One Year to Five Years773.5 746.3 
Due after Five Years to Ten Years1,021.6 890.0 
Due after Ten Years3,496.9 2,903.7 
Mortgage- and Asset-backed Securities Not Due at a Single Maturity Date1,666.0 1,537.3 
Investments in Fixed Maturities$7,295.0 $6,409.6 
NOTE 11. INVESTMENTS (Continued)
The expected maturities of the Company’s Investments in Fixed Maturities may differ from the contractual maturities because issuers may have the right to call or prepay obligations with or without call or prepayment penalties.
Investments in Mortgage- and Asset-backed Securities Not Due at a Single Maturity Date at December 31, 2024 consisted of securities issued by the Government National Mortgage Association with a fair value of $207.0 million, securities issued by the Federal National Mortgage Association with a fair value of $99.5 million, securities issued by the Federal Home Loan Mortgage Corporation with a fair value of $76.3 million and securities of other non-governmental issuers with a fair value of $1,154.5 million.
An aging of unrealized losses on the Company’s Investments in Fixed Maturities at December 31, 2024 is presented below.
(Dollars in Millions)Less Than 12 Months12 Months or LongerTotal
Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses
Fixed Maturities:
     U.S. Government and Government Agencies and Authorities$41.7 $(0.5)$383.6 $(101.9)$425.3 $(102.4)
States and Political Subdivisions242.7 (10.3)933.4 (215.1)1,176.1 (225.4)
Foreign Governments— — 1.4 (0.2)1.4 (0.2)
Corporate Securities:
Bonds and Notes674.3 (40.9)2,605.7 (477.9)3,280.0 (518.8)
Redeemable Preferred Stocks2.0 — 6.6 (1.0)8.6 (1.0)
Collateralized Loan Obligations34.2 (0.1)89.5 (7.1)123.7 (7.2)
Other Mortgage- and Asset-backed12.0 (0.1)261.7 (34.4)273.7 (34.5)
Total Fixed Maturities$1,006.9 $(51.9)$4,281.9 $(837.6)$5,288.8 $(889.5)
The Company regularly reviews its fixed maturity investment portfolio for factors that may indicate that a decline in fair value of an investment has resulted from an expected credit loss. The portions of the declines in the fair values of fixed maturity investments that are determined to be due to expected credit losses are reported as losses in the Consolidated Statements of Income (Loss) in the periods when such determinations are made.
Investment-grade fixed maturity investments comprised $875.3 million and below-investment-grade fixed maturity investments comprised $14.2 million of the unrealized losses on investments in fixed maturities at December 31, 2024. For below-investment-grade fixed maturity investments in an unrealized loss position, the unrealized loss amount, on average, was 4.9% of the amortized cost basis of the investment.
An aging of unrealized losses on the Company’s Investments in Fixed Maturities at December 31, 2023 is presented below.
(Dollars in Millions)Less Than 12 Months12 Months or LongerTotal
Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses
Fixed Maturities:
     U.S. Government and Government Agencies and Authorities$52.0 $(0.8)$401.6 $(83.7)$453.6 $(84.5)
     States and Political Subdivisions112.9 (2.3)928.3 (187.5)1,041.2 (189.8)
     Foreign Governments— — 1.9 (0.6)1.9 (0.6)
Corporate Securities:
Bonds and Notes198.4 (5.5)2,813.0 (378.3)3,011.4 (383.8)
Redeemable Preferred Stocks— — 7.9 (0.8)7.9 (0.8)
Collateralized Loan Obligations38.8 (0.4)747.7 (24.1)786.5 (24.5)
Other Mortgage- and Asset-backed15.7 (0.1)287.3 (46.2)303.0 (46.3)
Total Fixed Maturities$417.8 $(9.1)$5,187.7 $(721.2)$5,605.5 $(730.3)
NOTE 11. INVESTMENTS (Continued)
Investment-grade fixed maturity investments comprised $704.8 million and below-investment-grade fixed maturity investments comprised $25.5 million of the unrealized losses on investments in fixed maturities at December 31, 2023. For below-investment-grade fixed maturity investments in an unrealized loss position, the unrealized loss amount, on average, was approximately 8.8% of the amortized cost basis of the investment.
At December 31, 2024 and 2023, the Company did not have the intent to sell these investments, and it was not more likely than not that the Company would be required to sell these investments before an anticipated recovery of value. The Company evaluated these investments for credit losses at December 31, 2024 and 2023. The Company considers many factors in evaluating whether the unrealized losses were credit related including, but not limited to, the extent to which the fair value has been less than amortized cost, conditions related to the security, industry, or geographic area, payment structure of the investment and the likelihood of the issuer’s ability to make contractual cashflows, defaults or other collectability concerns related to the issuer, changes in the ratings assigned by a rating agency, and other credit enhancements that affect the investment’s expected performance. The Company determined that the unrealized losses on these securities were due to non-credit related factors at the evaluation date.
Fixed Maturities - Expected Credit Losses
The following table sets forth the change in allowance for credit losses on fixed maturities available-for-sale by major security type for the year ended December 31, 2024. Accrued interest excluded from the amortized cost of fixed income securities total $70.9 million and $77.0 million as of December 31, 2024 and 2023, respectively, and is reported within the Other Receivables line of the Consolidated Balance Sheets. The Company monitors accrued interest and writes off amounts when they are deemed uncollectible.
 States and Political SubdivisionsCorporate Bonds and NotesTotal
(Dollars in Millions)
Balance, Beginning of Year$0.5 $7.7 $8.2 
Additions for Securities for which No Previous Expected Credit Losses were
   Recognized
— 3.4 3.4 
Reductions due to Sales— (0.8)(0.8)
Net (Decrease) Increase in Allowance on Securities for which Expected Credit Losses were Previously Recognized(0.2)0.1 (0.1)
Balance, End of Year$0.3 $10.4 $10.7 
The following table sets forth the change in allowance for credit losses on fixed maturities available-for-sale by major security type for the year ended December 31, 2023.
 States and Political SubdivisionsCorporate Bonds and NotesTotal
(Dollars in Millions)
Balance, Beginning of Year$0.7 $8.9 $9.6 
Additions for Securities for which No Previous Expected Credit Losses were
   Recognized
— 2.9 2.9 
Reduction due to Sales— (2.6)(2.6)
Net Increase (Decrease) in Allowance on Securities for which Expected Credit Losses were Previously Recognized0.2 (1.1)(0.9)
Write-offs Charged Against Allowance(0.4)(0.4)(0.8)
Balance, End of Year$0.5 $7.7 $8.2 
Equity Securities
Equity Securities at Fair Value
Investments in Equity Securities at Fair Value were $218.5 million and $225.8 million at December 31, 2024 and 2023, respectively. Net unrealized (losses) gains arising during the year ended December 31, 2024 and 2023 and recognized in
NOTE 11. INVESTMENTS (Continued)
earnings, related to such investments still held as of December 31, 2024 and December 31, 2023 were $(5.1) million and $3.0 million, respectively.
There were no unsettled purchases of Investments in Equity Securities at Fair Value at December 31, 2024 or December 31, 2023. There was $0.3 million and $0.1 million in unsettled sales of Investments in Equity Securities at Fair Value at December 31, 2024 and December 31, 2023, respectively.
Equity Method Limited Liability Investments
Equity Method Limited Liability Investments include investments in limited liability investment companies and limited partnerships in which the Company’s interests are not deemed minor and are accounted for under the equity method of accounting. The Company’s investments in Equity Method Limited Liability Investments are generally of a passive nature in that the Company does not take an active role in the management of the investment entity.
The Company’s maximum exposure to loss at December 31, 2024 is limited to the total carrying value of $186.3 million. In addition, the Company had outstanding commitments totaling approximately $91.3 million to fund Equity Method Limited Liability Investments at December 31, 2024. At December 31, 2024, 3.1% of Equity Method Limited Liability Investments were reported without a reporting lag, 4.1% of the total carrying value were reported with a one-month lag, and the remainder were reported with a greater than a one-month but less than or equal to three-month lag.
There were no unsettled purchases of Equity Method Limited Liability Investments as of December 31, 2024 or 2023. There were no unsettled sales of Equity Method Limited Liability Investments as of December 31, 2024 or 2023. Unsettled purchases and sales of Equity Method Limited Liability Investments are carried within the Accrued Expenses and Other Liabilities and Other Receivables, respectively, on the Consolidated Balance Sheets.
Alternative Energy Partnership Investments
Alternative Energy Partnership Investments include partnerships formed to invest in newly installed residential solar leases and power purchase agreements. As a result of this investment, the Company has the right to certain investment tax credits and tax depreciation benefits, and to a lesser extent, cash flows generated from the installed solar systems leased to individual consumers for a fixed period of time. The HLBV equity method of accounting is used for the Company’s investments in Alternative Energy Partnership Investments.
The Company’s maximum exposure to loss at December 31, 2024 is limited to the total carrying value of $17.6 million. The Company has no outstanding commitments to fund Alternative Energy Partnership Investments as of December 31, 2024. Alternative Energy Partnership Investments are reported on a three month lag.
Company-Owned Life Insurance
The carrying values of the Company’s COLI investment at December 31, 2024 and 2023 were $539.2 million and $513.5 million, respectively.
Loans to Policyholders
Loans to Policyholders represents funds loaned to policyholders up to the cash surrender value of the associated insurance policies and are carried at the unpaid principal balances due to the Company from the policyholders. Interest income on policy
loans is recognized in Net Investment Income at the contract interest rate when earned. Policy loans are fully collateralized by the cash surrender value of the associated insurance policies.
The carrying values of the Company’s Loans to Policyholders at unpaid principal investment at December 31, 2024 and 2023 were $280.7 million and $281.2 million, respectively.
NOTE 11. INVESTMENTS (Continued)
Other Investments
The carrying values of the Company’s Other Investments at December 31, 2024 and 2023 were:
(Dollars in Millions)20242023
Equity Securities at Modified Cost$22.5 $32.6 
Real Estate at Depreciated Cost99.5 94.7 
Mortgage Loans75.3 99.8 
Other2.2 14.8 
Total Other Investments$199.5 $241.9 
Investments in Equity Securities at Modified Cost were $22.5 million and $32.6 million at December 31, 2024 and 2023, respectively. The Company performs a qualitative impairment analysis on a quarterly basis consisting of various factors such as earnings performance, current market conditions, changes in credit ratings, changes in the regulatory environment and other factors. If the qualitative analysis identifies the presence of impairment indicators, the Company estimates the fair value of the investment. If the estimated fair value is below the carrying value, the Company records an impairment in the Consolidated Statements of Income (Loss) to reduce the carrying value to the estimated fair value. When the Company identifies observable transactions of the same or similar securities to those held by the Company, the Company increases or decreases the carrying value to the observable transaction price. The Company did not recognize any changes in carrying value due to observable transactions for the years ended December 31, 2024 and 2023. The Company recognized an impairment of $0.4 million and $0.5 million on Equity Securities at Modified Cost for the years ended December 31, 2024 and 2023, respectively, as a result of the Company’s impairment analysis. No impairments were recognized for the year ended December 31, 2022 on Equity Securities at Modified Cost. The Company recognized no cumulative increases or decreases in the carrying value due to observable transactions and $3.2 million of cumulative impairments on Equity Securities at Modified Cost held as of December 31, 2024. The Company recognized no cumulative increases or decreases in the carrying value due to observable transactions and $8.0 million of cumulative impairments on Equity Securities at Modified Cost held as of December 31, 2023.
INCOME FROM INVESTMENTS
Net Investment Income for the years ended December 31, 2024, 2023 and 2022 was:
DOLLARS IN MILLIONS202420232022
Investment Income:
Interest on Fixed Income Securities1,2
$315.3 $323.3 $290.0 
Dividends on Equity Securities Excluding Alternative Investments5.4 4.4 6.3 
Alternative Investments:
Equity Method Limited Liability Investments(18.2)10.5 31.3 
Limited Liability Investments Included in Equity Securities24.5 19.0 42.1 
Total Alternative Investments6.3 29.5 73.4 
Short-term Investments33.5 18.0 3.7 
Loans to Policyholders21.0 20.9 21.5 
Real Estate8.8 8.9 10.1 
Company-Owned Life Insurance35.7 29.2 37.9 
Other8.2 12.9 7.7 
Total Investment Income434.2 447.1 450.6 
Investment Expenses:
Real Estate8.7 8.8 7.9 
Other Investment Expenses1
18.0 18.6 20.1 
Total Investment Expenses26.7 27.4 28.0 
Net Investment Income$407.5 $419.7 $422.6 
1In 2024, the Company changed its presentation of the details of investment performance to report interest expense incurred on Federal Home Loan Bank ("FHLB") borrowings as an offset to interest on fixed income securities since FHLB borrowings are used for spread lending purposes. The interest expense incurred on FHLB borrowings was previously reported within Other Investment Expenses. The prior period amounts presented above have been updated to reflect this change in presentation.
2Reduced by interest expense incurred on FHLB borrowings used for spread lending purposes of $20.3 million, $22.7 million and $10.1 million for the year ended December 31, 2024, 2023, and 2022, respectively.
Other Receivables includes accrued investment income of $81.9 million and $88.4 million at December 31, 2024 and 2023, respectively.
NOTE 12. INCOME FROM INVESTMENTS (Continued)
The components of Net Realized Gains (Losses) for the years ended December 31, 2024, 2023 and 2022 were:
DOLLARS IN MILLIONS202420232022
Fixed Maturities:
Gains on Sales$20.2 $5.9 $31.6 
Losses on Sales(3.2)(10.9)(31.9)
(Losses) Gains on Hedging Activity(7.9)(11.9)1.7 
Equity Securities:
Gains on Sales4.2 0.6 9.7 
Losses on Sales(0.1)(2.5)(6.8)
Other Investments:
Gains on Sales4.2 0.2 — 
Losses on Sales(4.2)— — 
Net Realized Investment Gains (Losses)$13.2 $(18.6)$4.3 
Gross Gains on Sales$28.6 $6.7 $41.3 
Gross Losses on Sales(7.5)(13.4)(38.7)
(Losses) Gains on Hedging Activity(7.9)(11.9)1.7 
Net Realized Investment Gains (Losses)
$13.2 $(18.6)$4.3 
    
The components of Impairment Losses reported in the Consolidated Statements of Income (Loss) for the years ended December 31, 2024, 2023 and 2022 were:
DOLLARS IN MILLIONS202420232022
Fixed Maturities$(4.8)$(0.1)$(25.8)
Equity Securities at Modified Cost(0.4)(0.5)— 
Real Estate(0.4)— — 
Other (0.2)(0.5)— 
Net Impairment Losses Recognized in Earnings1
$(5.8)$(1.1)$(25.8)
I Includes losses from intent-to-sell securities of $3.3 million, $2.0 million and $23.8 million for the years ended December 31, 2024, 2023 and 2022, respectively.
v3.25.0.1
Derivatives
12 Months Ended
Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Derivatives DERIVATIVES
The Company’s earnings, cash flows, and financial position are subject to fluctuations due to changes in prevailing interest rates.
The Company entered into derivative agreements with maturity dates throughout 2024. Derivative instruments are carried at fair value on the Consolidated Balance Sheets. Derivative instruments in a gain position are presented within Other Investments and those in a loss position are included in Accrued Expenses and Other Liabilities. Changes in the fair values of derivatives are recorded on the Consolidated Statements of Income (Loss) within Net Realized Investment Gains or Accumulated Other Comprehensive Loss along with the corresponding change in the designated hedge assets.
Interest Rate Risk
The Company’s debt securities valuations utilize the Treasury designated benchmark rate, exposing the Company to variability due to changes in interest rates.
Ultra-Long Treasury Futures
The Company enters into exchange-traded ultra-long Treasury futures (“Treasury Futures”) in order to manage exposure to upcoming changes in the benchmark (Treasury) interest rate of forecasted transactions. These derivatives expire quarterly. As of December 31, 2024, all Treasury Futures held by the Company qualified for hedge accounting as a cash flow hedge. The
NOTE 13. DERIVATIVES (Continued)
Company utilizes a rollover hedging strategy that involves continuously establishing short-term derivatives in consecutive contract months to hedge the underlying risk exposure. Under this strategy, the complete set of derivatives are not acquired at hedge inception; rather, short-term derivatives are acquired throughout the hedging period such that maturing derivatives are replaced with new short-term derivatives.
There were treasury futures that expired during the year ended December 31, 2024, that did not qualify for hedge accounting.
Primary Risks Managed by Derivatives
The following table presents the Company’s Ultra-Long Treasury Futures derivatives, primary underlying risk exposure, gross notional amount, and estimated fair value of these derivatives:
Dec 31, 2024Dec 31, 2023
(Dollars in Millions)Estimated Fair ValueEstimated Fair Value
Derivative InstrumentPrimary Underlying Risk ExposureGross Notional AmountAssetsLiabilitiesGross Notional AmountAssetsLiabilities
Derivatives Designated as Hedging Instruments:
Treasury FuturesInterest Rate Risk$75.0 $— $(3.7)$— $— $— 
Derivatives Not Designated or Not Qualifying as Hedging Instruments:
Treasury FuturesInterest Rate Risk$— $— $— $149.7 $14.7 $— 
The below table reflects the amounts of Gains (Losses) deferred into AOCI before taxes, net changes in amounts in AOCI associated with current hedging transactions, and amounts subsequently reclassified into Net Income (Loss) through Net Investment Income for Ultra-Long Treasury Futures qualifying as cash flow hedges for the years ended December 31, 2024 and 2023:
Year Ended
(Dollars in Millions)Dec 31, 2024Dec 31, 2023
Beginning of Year$— $(0.4)
Gains (Losses) Deferred in AOCI(4.4)— 
Net Change in AOCI with Current Period Hedging Transaction(3.7)— 
Gains (Losses) Reclassified into Income1.8 0.4 
Net Comprehensive Gains (Losses) from Cash Flow Hedges$(6.3)$— 
Treasury Locks
During the fourth quarter of 2016 and the first quarter of 2022, in anticipation of debt issuances shortly thereafter and for risk management purposes, the Company entered into derivative transactions (the “2016 Treasury Lock” and “2022 Treasury Lock,” together the “Treasury Locks”) to hedge the risk of changes in the debt cash flows attributable to changes in the benchmark U.S. Treasury interest rate during the period leading up to the debt issuance. The Treasury Locks have no remaining gross notional amount or fair value as the hedging relationships have been previously discontinued with the issuance of the associated debt (Senior Notes due February 15, 2025 for the 2016 Treasury Lock and Senior Notes due February 23, 2032 for the 2022 Treasury Lock). The effective portion of the gain (loss) before taxes on the derivative instruments upon discontinuance was $(4.5) million for the 2016 Treasury Lock and $5.9 million on the 2022 Treasury Lock. The gain (loss) upon discontinuance is reported as a component of Accumulated Other Comprehensive Loss. Beginning with the issuance of the associated debt, such gain (loss) is amortized into earnings and reported in Interest Expense in the same periods that the hedged items affect earnings. Amortization on the 2016 Treasury Lock was $(1.5) million and $(0.5) million for the years ended December 31, 2024 and 2023, respectively. Amortization on the 2022 Treasury Lock was $0.6 million for the years ended December 31, 2024 and 2023. As of December 31, 2024, the remaining amount of derivative gain (loss) before taxes within AOCI to be amortized into earnings is $(0.1) million and $4.2 million on the 2016 Treasury Lock and 2022 Treasury Lock, respectively.
v3.25.0.1
Fair Value Measurements
12 Months Ended
Dec. 31, 2024
Fair Value Disclosures [Abstract]  
Fair Value Measurements FAIR VALUE MEASUREMENTS
Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Company is responsible for the determination of fair value of financial assets and liabilities, including the supporting assumptions and methodologies, and uses independent third-party valuation service providers, broker quotes and internal pricing methodologies to determine fair values. The Company obtains or estimates only one single quote or price for each financial instrument. The Company uses a hierarchical framework for inputs to determine fair value which prioritizes the use of observable inputs and minimizes the use of unobservable inputs. Additionally, the Company categorizes fair value measurements based on the lowest level of input that is considered to be significant to the entire measurement.
The Company classifies its Investments in Fixed Maturities as available-for-sale and reports these investments at fair value. The Company reports equity investments with readily determinable fair values as Equity Securities at Fair Value. Certain investments that are measured at fair value using the net asset value practical expedient are not required to be classified using the fair value hierarchy, but are presented in the following two tables to permit reconciliation of the fair value hierarchy to the amounts presented in the Consolidated Balance Sheets.
NOTE 14. FAIR VALUE MEASUREMENTS (Continued)
The valuation of assets and liabilities measured at fair value in the Company’s Consolidated Balance Sheets at December 31, 2024 is summarized below.
(Dollars in Millions)Fair Value MeasurementsTotal Fair Value
Quoted Prices
in Active Markets
for Identical
Assets
(Level 1)
Significant
Other
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
Measured at Net Asset Value
Assets:
Fixed Maturities:
U.S. Government and Government Agencies and Authorities$86.8 $400.0 $— $— $486.8 
States and Political Subdivisions— 1,231.4 1.8 — 1,233.2 
Foreign Governments— 6.6 — — 6.6 
Corporate Securities:
Bonds and Notes— 3,325.4 194.2 — 3,519.6 
Redeemable Preferred Stock— 4.7 4.2 — 8.9 
Collateralized Loan Obligations— 741.5 — — 741.5 
Other Mortgage and Asset-backed— 408.0 5.0 — 413.0 
Total Investments in Fixed Maturities86.8 6,117.6 205.2 — 6,409.6 
Equity Securities at Fair Value:
Preferred Stocks:
Finance, Insurance and Real Estate— 13.1 — — 13.1 
Other Industries— 6.7 2.8 — 9.5 
Common Stocks:
Finance, Insurance and Real Estate0.3 — — — 0.3 
Other Industries0.1 — 1.0 — 1.1 
Other Equity Interests:
Exchange Traded Funds10.9 — — — 10.9 
Limited Liability Companies and Limited Partnerships— — — 183.6 183.6 
Total Investments in Equity Securities at Fair Value11.3 19.8 3.8 183.6 218.5 
Total Assets$98.1 $6,137.4 $209.0 $183.6 $6,628.1 
Liabilities:
Accrued Expenses and Other Liabilities:
Derivative Instruments Designated as Cash Flow Hedges
$— (3.7)$— $— $(3.7)
Total Liabilities$— $(3.7)$— $— $(3.7)

NOTE 14. FAIR VALUE MEASUREMENTS (Continued)
The valuation of assets and liabilities measured at fair value in the Company’s Consolidated Balance Sheets at December 31, 2023 is summarized below. The Company had no material liabilities that are measured and reported at fair value.
(Dollars in Millions)Fair Value MeasurementsTotal Fair Value
Quoted Prices
in Active Markets
for Identical
Assets
(Level 1)
Significant
Other
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
Measured at Net Asset Value
Assets:
Fixed Maturities:
U.S. Government and Government Agencies and Authorities$98.8 $412.7 $— $— $511.5 
States and Political Subdivisions— 1,401.8 0.1 — 1,401.9 
Foreign Governments— 3.8 — — 3.8 
Corporate Securities:
Bonds and Notes— 3,513.7 177.1 — 3,690.8 
Redeemable Preferred Stocks— 1.2 7.1 — 8.3 
Collateralized Loan Obligations— 949.8 — — 949.8 
Other Mortgage and Asset-backed— 310.6 5.2 — 315.8 
Total Investments in Fixed Maturities98.8 6,593.6 189.5 — 6,881.9 
   Equity Securities at Fair Value:
   Preferred Stocks:
   Finance, Insurance and Real Estate— 15.6 — — 15.6 
   Other Industries— 7.5 2.4 — 9.9 
   Common Stocks:
   Finance, Insurance and Real Estate0.6 — — — 0.6 
   Other Industries0.2 — 0.4 — 0.6 
   Other Equity Interests:
   Exchange Traded Funds7.7 — — — 7.7 
   Limited Liability Companies and Limited Partnerships— — — 191.4 191.4 
   Total Investments in Equity Securities at Fair Value8.5 23.1 2.8 191.4 225.8 
Other Investments:
Derivative Instruments Not Designated as Hedges— 14.7 — — 14.7 
Total Assets$107.3 $6,631.4 $192.3 $191.4 $7,122.4 
The Company’s investments in Fixed Maturities that are classified as Level 1 primarily consist of U.S. Treasury Bonds and Notes. The Company’s investments in Equity Securities at Fair Value that are classified as Level 1 consist of either investments in publicly-traded common stocks or exchange traded funds. The Company’s investments in Fixed Maturities that are classified as Level 2 primarily consist of investments in corporate bonds, obligations of states and political subdivisions, collateralized loan obligations, and mortgage-backed securities of U.S. government agencies. The Company’s investments in Equity Securities at Fair Value that are classified as Level 2 primarily consist of investments in preferred stocks. The Company’s Derivative Instruments Designated as Cash Flow Hedges that are classified as Level 2 primarily consist of hedges to manage exposure to upcoming changes in the benchmark (Treasury) interest rate of forecasted transactions. The Company uses a leading, nationally recognized provider of market data and analytics to price the vast majority of the Company’s Level 2
NOTE 14. FAIR VALUE MEASUREMENTS (Continued)
measurements. The provider utilizes evaluated pricing models that vary by asset class and incorporate available trade, bid and other market information. Because many fixed maturity securities do not trade on a daily basis, the provider’s evaluated pricing applications apply available information through processes such as benchmark curves, benchmarking of like securities, sector groupings and matrix pricing to prepare evaluations. In addition, the provider uses model processes to develop prepayment and interest rate scenarios. The pricing provider’s models and processes also take into account market convention. For each asset class, teams of its evaluators gather information from market sources and integrate relevant credit information, perceived market movements and sector news into the evaluated pricing applications and models. The Company generally validates the measurements obtained from its primary pricing provider by comparing them with measurements obtained from one additional pricing provider that provides either prices from recent market transactions, quotes in inactive markets or evaluations based on its own proprietary models.
The Company investigates significant differences related to the values provided. On completion of its investigation, management exercises judgment to determine the price selected and whether adjustments, if any, to the price obtained from the Company’s primary pricing provider would warrant classification of the price as Level 3. In instances where a measurement cannot be obtained from either pricing provider, the Company generally will evaluate bid prices from one or more binding quotes obtained from market makers to value investments in inactive markets and classified by the Company as Level 2. The Company generally classifies securities when it receives non-binding quotes or indications as Level 3 securities unless the Company can validate the quote or indication against recent transactions in the market.
The table below presents quantitative information about the significant unobservable inputs utilized by the Company in determining fair values for fixed maturity investments classified as Level 3 at December 31, 2024. Valuations for assets presented in the tables below are primarily based on broker/dealer quotes for which there is a lack of transparency as to inputs used to develop the valuations. The quantitative detail of these unobservable inputs is neither provided nor reasonably available to the Company. The weighted average yield is calculated based on fair value.
(Dollars in Millions)Unobservable InputTotal Fair ValueRange of Unobservable InputsWeighted-average Yield
Investment-grade Market Yield$59.9 3.4 %-11.6 %7.9 %
Non-investment-grade:
Senior DebtMarket Yield42.7 7.0 -24.1 10.0 
Junior DebtMarket Yield35.7 9.5 -31.0 13.2 
OtherVarious66.9 
Total Level 3 Fixed Maturity Investments$205.2 
The table below presents quantitative information about the significant unobservable inputs utilized by the Company in determining fair values for fixed maturity investments classified as Level 3 at December 31, 2023. Valuations for assets presented in the tables below are primarily based on broker/dealer quotes for which there is a lack of transparency as to inputs used to develop the valuations. The quantitative detail of these unobservable inputs is neither provided nor reasonably available to the Company. The weighted average yield is calculated based on fair value.
(Dollars in Millions)Unobservable InputTotal Fair ValueRange of Unobservable InputsWeighted-average Yield
Investment-grade Market Yield$60.0 4.2 %-15.8 %8.7 %
Non-investment-grade:
Senior DebtMarket Yield32.6 9.2 -36.7 13.5 
Junior DebtMarket Yield32.5 11.8 -22.5 13.8 
OtherVarious64.4 
Total Level 3 Fixed Maturity Investments$189.5 
NOTE 14. FAIR VALUE MEASUREMENTS (Continued)
For an investment in a fixed maturity security, an increase in the yield used to determine the fair value of the security will decrease the fair value of the security. A decrease in the yield used to determine fair value will increase the fair value of the security, but for callable securities the fair value increase is generally limited to par, unless security is currently callable at a premium.
Information by security type pertaining to the changes in the fair value of the Company’s investments classified as Level 3 for the year ended December 31, 2024 is presented below.
(Dollars In Millions)Fixed MaturitiesEquity Securities
Corporate
Bonds
and
Notes
States and Political Sub-divisionsRedeemable
Preferred
Stocks
Collateralized Loan ObligationsOther Mortgage-
and Asset-
backed
Preferred
and
Common
Stocks
Total
Balance, Beginning of Year$177.1 $0.1 $7.1 $— $5.2 $2.8 $192.3 
Total Gains (Losses):
Included in Consolidated Statements of Income (Loss)
0.6 — — — — 2.2 2.8 
Included in Other Comprehensive Income0.8 (0.5)0.1 — (0.2)— 0.2 
Purchases124.2 — 1.9 6.8 — 0.5 133.4 
Sales(104.0)— — — — (1.7)(105.7)
Transfers into Level 37.1 3.5 — — — — 10.6 
Transfers out of Level 3(11.6)(1.3)(4.9)(6.8)— — (24.6)
Balance, End of Year$194.2 $1.8 $4.2 $— $5.0 $3.8 $209.0 
The transfers into and out of Level 3 were due to changes in the availability of market observable inputs.
Information by security type pertaining to the changes in the fair value of the Company’s investments classified as Level 3 for the year ended December 31, 2023 is presented below.
(Dollars in Millions)Fixed MaturitiesEquity SecuritiesTotal
Corporate
Bonds and
Notes
States and Political Sub-divisionsRedeemable
Preferred
Stocks
Other Mortgage-
and Asset-
backed
Preferred
and
Common
Stocks
Balance, Beginning of Year$216.0 $— $6.8 $5.1 $2.1 $230.0 
Total Gains (Losses):
Included in Consolidated Statements of Income (Loss)
(0.7)— — — (0.8)(1.5)
Included in Other Comprehensive Income6.4 — 0.3 0.1 — 6.8 
Purchases50.4 0.1 — — 1.1 51.6 
Sales(102.6)— — — — (102.6)
Transfers into Level 37.7 — — — 0.4 8.1 
Transfers out of Level 3(0.1)— — — — (0.1)
Balance, End of Year$177.1 $0.1 $7.1 $5.2 $2.8 $192.3 
The transfers into and out of Level 3 were due primarily to changes in the availability of market observable inputs.
NOTE 14. FAIR VALUE MEASUREMENTS (Continued)
The table below shows investments reported at fair value using NAV and their unfunded commitments by asset class as of December 31, 2024 and 2023, respectively.
(Dollars in Millions)
December 31, 2024
December 31, 2023
Asset ClassFair Value Using NAVUnfunded
Commitments
Fair Value Using NAVUnfunded
Commitments
Reported as Equity Method Limited Liability Investments:
Mezzanine Debt$116.7 $40.8 $125.4 $43.1 
Real Estate27.3 — 41.9 — 
Senior Debt19.1 48.2 19.0 39.9 
Leveraged Buyout7.5 0.6 8.6 0.6 
Secondary Transactions5.5 1.6 7.9 1.7 
Distressed Debt4.4 — 7.9 — 
Hedge Fund0.1 — 0.1 — 
Growth Equity— — 1.2 — 
Other5.7 0.1 9.7 — 
Total Equity Method Limited Liability Investments186.3 91.3 221.7 85.3 
Reported as Other Equity Interests at Fair Value:
Mezzanine Debt116.9 67.0 124.0 67.0 
Senior Debt26.3 8.4 24.8 10.6 
Leveraged Buyout19.2 30.4 19.0 10.0 
Distressed Debt11.7 15.0 12.4 13.0 
Growth Equity7.0 8.0 6.4 6.5 
Secondary Transactions2.4 1.6 2.8 3.1 
Hedge Funds— — 1.9 — 
Other0.1 0.2 0.1 0.2 
Total Reported as Other Equity Interests at Fair Value183.6 130.6 191.4 110.4 
Reported as Equity Securities at Modified Cost:
Other1.8 — 4.8 — 
Total Reported as Equity Securities at Modified Cost
1.8 — 4.8 — 
  Total Investments in Limited Liability Companies and Limited Partnerships$371.7 $221.9 $417.9 $195.7 
The fund investments included above (excluding Hedge Funds) are not redeemable, because distributions from the funds will be received when underlying investments of the funds are liquidated. The funds are generally expected to have approximately 10 year lives at their inception, but these lives may be extended at the fund manager’s discretion, typically in one or two-year increments.
The hedge fund investments included above, which are carried at fair value, are generally redeemable subject to the redemption notices period. The majority of the hedge fund investments are redeemable monthly or quarterly.
NOTE 14. FAIR VALUE MEASUREMENTS (Continued)
The following table includes information related to the Company’s investments in certain private equity funds or hedge funds that calculate a net asset value per share:
Asset ClassInvestment Category Includes
Mezzanine DebtFunds with investments in junior or subordinated debt and potentially minority equity securities issued by private companies.
Senior DebtFunds with investments in senior or first lien debt and potentially minority equity securities typically issued by private companies.
Distressed DebtFunds with debt or minority equity investments that are made opportunistically in companies that are in or near default or under financial strain with potential to have an active role in restructuring company.
Secondary TransactionsFunds that focus on purchasing third party fund interests from investors seeking liquidity within their own portfolio.
Hedge FundFunds that focus primarily on investing in public securities with strategy of generating uncorrelated returns to the public markets.
Leveraged BuyoutFunds with control equity investments in more mature, positive cash flowing, private companies that are typically purchased with the use of financial leverage.
Growth EquityFunds that invest in early or venture stage companies with high growth potential with view towards generating realizations through sale or initial public offering (“IPO”) of company.
Real EstateFunds with investments in multi-family housing properties.
OtherConsists of direct investments of preferred equity or minority common equity investments into private companies structured as limited partnerships or limited liability companies.
Presented below are the carrying values and fair value estimates of financial instruments not carried at fair value.
 December 31, 2024December 31, 2023
(Dollars in Millions)LevelCarrying ValueFair ValueCarrying ValueFair Value
Financial Assets:
Loans to PolicyholdersLevel 3$280.7 $280.7 $281.2 $281.2 
Short-term InvestmentsLevel 1 or 21,037.1 1,037.1 520.9 520.9 
Mortgage LoansLevel 375.3 75.3 99.8 99.8 
Company-Owned Life InsuranceLevel 2539.2539.2513.5513.5
Equity Securities at Modified CostLevel 322.522.532.632.6
Financial Liabilities:
Long-term DebtLevel 2$1,391.6 $1,278.4 $1,389.2 $1,213.4 
Policyholder ObligationsLevel 2541.3 541.3 557.4 557.4 
Loans to policyholders are carried at unpaid principal balance which approximates fair value and are categorized as Level 3 within the fair value hierarchy. The nature of policy loans is to have a negligible default risk as the loans are fully collateralized by the value of the policy. Policy loans do not have a stated maturity and the balances and accrued interest are repaid either by the policyholder or with proceeds from the policy. Due to the collateralized nature of policy loans and unpredictable timing of payments, the Company believes the carrying value of policy loans approximates fair value. The fair value measurement of Short-term Investments is estimated using inputs that are considered either Level 1 or Level 2 measurements. The Mortgage Loans fair value measurement is considered equal to amortized cost given the short-term nature of the investments. The fair value measurement of Equity Securities at Modified Cost is estimated using inputs that are considered Level 3 measurements. The cash surrender value of Company-Owned Life Insurance approximates fair value and is considered to be a Level 2 investment. The fair value of Long-term Debt is estimated using quoted prices from brokers and dealers for similar liabilities in markets that are not active. The inputs used in the valuation are considered Level 2 measurements. Policyholder Obligations presented in the preceding table consist of advances from the FHLB of Chicago, and the inputs used in the valuation are considered Level 2 measurements.
v3.25.0.1
Goodwill and Intangible Assets
12 Months Ended
Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Intangible Assets GOODWILL AND INTANGIBLE ASSETS
Goodwill balances by business segment at December 31, 2024 and 2023 were:
DOLLARS IN MILLIONS20242023
Specialty Property & Casualty Insurance$1,043.0 $1,043.0 
Life Insurance207.7 207.7 
Total$1,250.7 $1,250.7 
The Company tests goodwill for recoverability at the reporting unit level on an annual basis, or whenever events or circumstances indicate the fair value of a reporting unit may have declined below its carrying value. The Company performed a qualitative goodwill impairment assessment for all reporting units with goodwill as of October 1, 2024. The qualitative assessment takes into consideration changes in macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, changes in management or key personnel, changes in strategy, events impacting reporting units, and changes in Kemper’s stock price since the last quantitative assessment, which was performed on October 1, 2022. Based on its qualitative assessment, the Company concluded that the associated goodwill was recoverable for each reporting unit.
During the second quarter of 2023, the Company identified impairment indicators impacting the fair value of the Preferred Property & Casualty Insurance business in connection with ongoing evaluation of strategic alternatives for the Preferred Insurance business. As a result, the business’s fair value was determined using a combination of available market information, market comparisons and a discounted cash flow valuation method based on the present value of future earnings. The fair value calculated in the second quarter of 2023 was lower than the carrying value of the business, resulting in a pre-tax impairment charge of $49.6 million and an after-tax impairment charge of $45.5 million. A substantial portion of the goodwill that was impaired was not tax deductible. The goodwill impairment charge is reported separately in the Consolidated Statements of Income (Loss) for the year ended December 31, 2023, with a corresponding reduction to goodwill in the Consolidated Balance Sheet as of December 31, 2023.
In 2022, Kemper completed the sale of Reserve National to Medical Mutual of Ohio. As a result of the sale, goodwill attributed to Reserve National was separately tested for recoverability and the Company incurred goodwill impairment of $11.4 million. The remaining $0.3 million of goodwill attributable to Reserve National was derecognized at the time of the sale. See Note 4, “Dispositions”, for more information.
The gross carrying amount and accumulated amortization of definite and indefinite life intangible assets at December 31, 2024 and 2023 were:
 20242023
(Dollars in Millions)Gross Carrying AmountAccumulated AmortizationNet AmountGross
Carrying Amount
Accumulated AmortizationNet Amount
Definite Life Intangible Assets:
Value of Business Acquired$237.5 $225.4 $12.1 $237.5 $223.7 $13.8 
Customer Relationships43.8 42.3 1.5 43.8 42.1 1.7 
Agent Relationships81.6 43.9 37.7 81.6 38.2 43.4 
Trade Names— — — — — — 
Internal-Use Software395.1 180.3 214.8 388.0 178.0 210.0 
Total Definite Life Intangible Assets758.0 491.9 266.1 750.9 482.0 268.9 
Indefinite Life Intangible Assets:
Trade Names5.2 — 5.2 5.2 — 5.2 
Insurance Licenses44.2 — 44.2 44.2 — 44.2 
Total Indefinite Life Intangible Assets49.4 — 49.4 49.4 — 49.4 
Total Intangible Assets$807.4 $491.9 $315.5 $800.3 $482.0 $318.3 
NOTE 15. GOODWILL AND INTANGIBLE ASSETS (Continued)
The Company records intangible assets acquired in business combinations and certain costs incurred developing and customizing internal-use software within Other Assets on the Consolidated Balance Sheets. Definite life intangible assets are amortized over the estimated profit emergence period or estimated useful life of the asset. Indefinite life intangible assets are not amortized, but rather tested annually for impairment. In 2024, 2023 and 2022, the Company recognized the following amortization expense on definite life intangible assets:
DOLLARS IN MILLIONS202420232022
Specialty Property & Casualty Insurance$16.6 $17.9 $21.6 
Life Insurance6.0 3.4 3.8 
Total Segment Amortization Expense
22.6 21.3 25.4 
Corporate and Other
21.8 26.1 26.7 
Non-Core Operations1.9 1.2 1.6 
Total Amortization Expense
$46.3 $48.6 $53.7 
The amount of amortization expense expected to be recorded in the next five years for definite life intangible assets is as follows:
DOLLARS IN MILLIONS20252026202720282029
Definite Life Intangible Assets:
Value of Business Acquired$1.6 $1.5 $1.5 $1.4 $1.3 
Customer Relationships0.4 0.4 0.3 0.2 0.2 
Agent Relationships8.6 8.6 4.9 4.9 4.9 
Internal-Use Software35.5 30.9 25.3 22.1 14.7 
Total$46.1 $41.4 $32.0 $28.6 $21.1 
v3.25.0.1
Variable Interest Entities
12 Months Ended
Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Variable Interest Entities VARIABLE INTEREST ENTITIES
A VIE is a legal entity that does not have sufficient equity at risk to finance its activities without additional subordinated financial support or is structured such that equity investors lack the ability to make significant decisions relating to the entity's operations through voting rights or do not substantively participate in the gains and losses of the entity. The Company consolidates VIEs in which the Company is deemed the primary beneficiary. The primary beneficiary is the entity that has both (1) the power to direct the activities of the VIE that most significantly affect that entity's economic performance and (2) the obligation to absorb losses or the right to receive benefits that could be potentially significant to the VIE.
Reciprocal Exchange
The Company formed a management company that acts as attorney-in-fact (“AIF”) for Kemper Reciprocal (the “Reciprocal Exchange” or “Exchange”), an Illinois-domiciled reciprocal insurance exchange. The Exchange principally writes specialty personal automobile policies sold to subscribers of the Exchange. The establishment of Kemper Reciprocal was completed in the third quarter of 2023.
The Company consolidates the Exchange since (1) the AIF manages the business operations of the Exchange and therefore has the power to direct the activities that most significantly impact the economic performance of the Exchange and (2) the Company has provided capital to the Exchange and would absorb any expected losses that could potentially be significant to the Exchange. The Exchange’s anticipated economic performance is the product of its underwriting and investment results. The AIF receives a management fee for the services provided to the Reciprocal Exchange. The management fee revenues are based upon all premiums written or assumed by the Exchange. The AIF determines the management fee rate to be paid by the Exchange. The AIF can charge a management fee of up to 30% of the Exchange’s gross written and assumed premiums.
The assets of the Reciprocal Exchange can be used only to settle the obligations of the Reciprocal Exchange for which creditors and other beneficial owners have no recourse to the Company. The Company has no obligation related to any underwriting and/or investment losses experienced by the Exchange. As of December 31, 2023, the Company had contributed $4.0 million of surplus to the Reciprocal Exchange. During the year ended December 31, 2024, the Company contributed an additional
NOTE 16. VARIABLE INTEREST ENTITIES (Continued)
$18.0 million of surplus to the Reciprocal Exchange, resulting in a total contributed surplus of $22.0 million as of December 31, 2024. The effects of the transactions between the Company and the Reciprocal Exchange are eliminated in consolidation to derive consolidated Net Income (Loss). However, the management fee income earned by the AIF is reported in Net Income (Loss) attributable to Kemper Corporation and is included in the basic and diluted earnings per share.
Noncontrolling interest is the portion of equity (net assets) not attributable, directly or indirectly, to a parent. Since the Company has no ownership interest in Kemper Reciprocal, the difference between the carrying value of the Exchange’s assets and liabilities represents noncontrolling interest and any income or loss generated by the net assets of the Exchange is presented as income or loss attributable to noncontrolling interest.
Alternative Energy Partnership
The Company invests in an Alternative Energy Partnership formed to provide sustainable energy projects that are designed to generate a return primarily through the realization of federal tax credits. This entity was formed to invest in newly installed residential solar leases and power purchase agreements. As a result of this investment, the Company has the right to certain investment tax credits and tax depreciation benefits, and to a lesser extent, cash flows generated from the installed solar systems leased to individual consumers.
The Company’s interest in the Alternative Energy Partnership Investment is considered an investment in a VIE. The Company has determined that it is not the primary beneficiary as it does not have the power to direct the activities that most significantly impact the economic performance of the entity and therefore is not required to consolidate the VIE. The project sponsor governs the entity and the Company only has consent rights that have been deemed protective in nature and does not participate in key economic decisions of the entity.
The investment is accounted for using the equity method of accounting and included in Alternative Energy Partnership Investments in the Consolidated Balance Sheets. The Company uses the HLBV equity method to account for earnings and losses. This method provides an earnings allocation that appropriately reflects the substantive economics of the investment. Earnings and losses on the investment are reported in Change in Value of Alternative Energy Partnership Investments and investment tax credits are recognized in Income Tax Expense (Benefit) on the Consolidated Statements of Income (Loss).
The following table presents information regarding activity in the Company’s Alternative Energy Partnership Investments for the years ended December 31, 2024, 2023 and 2022.
Year Ended
(Dollars in millions)Dec 31, 2024Dec 31, 2023Dec 31, 2022
Cash distribution from Investment2.0 2.0 3.3 
Income (Loss) on Investments in Alternative Energy Partnership2.3 2.9 (19.9)
Income Tax Credits Recognized— 0.2 4.3 
Income Tax Expense (Benefit) Recognized from Alternative Energy Partnership0.5 0.7 (3.7)
The following table represents the carrying value of the associated assets and liabilities and the associated maximum loss exposure of the Alternative Energy Partnership Investments as of December 31, 2024 and December 31, 2023.
(Dollars in millions)Dec 31, 2024Dec 31, 2023
Cash$2.7 $2.7 
Equipment, Net of Depreciation253.2 256.2 
Other Assets9.2 7.5 
Total Unconsolidated Assets265.0 266.4 
Maximum Loss Exposure17.6 17.3 
The Company’s maximum loss exposure in the event that all of the assets in the Alternative Energy Partnership are deemed worthless is $17.6 million and $17.3 million, which is the carrying value of the investment at December 31, 2024 and December 31, 2023, respectively.
v3.25.0.1
Other Comprehensive (Loss) Income And Accumulated Other Comprehensive Income
12 Months Ended
Dec. 31, 2024
Equity [Abstract]  
Other Comprehensive Income (Loss) and Accumulated Other Comprehensive Income OTHER COMPREHENSIVE (LOSS) INCOME AND ACCUMULATED OTHER COMPREHENSIVE LOSS
The tables below display the changes in Accumulated Other Comprehensive Loss by component for the years ended December 31, 2024, 2023 and 2022:
(Dollars in Millions)
Net Unrealized Losses on Fixed Maturities
Net Unrealized Losses on Investments with an Allowance for Credit Losses
Net Unrecognized Postretirement Benefit Income (Costs)(Loss) Gain on Cash Flow HedgesChange in Discount Rate on Future Life Policyholder BenefitsTotal
Balance as of January 1, 2022
$505.8 $(3.7)$(52.1)$(1.9)$(849.7)$(401.6)
Other Comprehensive (Loss) Income Before Reclassifications
(1,215.1)2.0 15.2 4.7 1,090.8 (102.4)
Amounts Reclassified from Accumulated Other Comprehensive Loss Net of Tax Benefit of $2.7, $0.1, $0.1, $—. $—, and $2.9
(10.1)(0.5)(0.3)— (10.9)
Other Comprehensive Income (Loss) Net of Tax Benefit (Expense) of $325.9, $(0.4), $(4.0), $(1.2), $(289.9), and $30.4
(1,225.2)1.5 14.9 4.7 1,090.8 (113.3)
Balance as of December 31, 2022
$(719.4)$(2.2)$(37.2)$2.8 $241.1 $(514.9)
Other Comprehensive Income (Loss) Before Reclassifications
185.0 (0.3)(6.0)— (80.5)98.2 
Amounts Reclassified from Accumulated Other Comprehensive Loss Net of Tax (Expense) Benefit of $(0.9), $—, $(13.8), $(0.1), $—, and $(14.8)
3.5 — 52.7 (0.3)— 55.9 
Other Comprehensive Income (Loss) Net of Tax (Expense) Benefit of $(50.3), $0.2, $(12.5), $(0.1), $21.2 and $(41.5)
188.5 (0.3)46.7 (0.3)(80.5)154.1 
Balance as of December 31, 2023
$(530.9)$(2.5)$9.5 $2.5 $160.6 $(360.8)
Other Comprehensive (Loss) Income Before Reclassifications
(165.8)(0.3)1.4 (5.4)219.7 49.6 
Amounts Reclassified from Accumulated Other Comprehensive Loss Net of Tax (Expense) Benefit of $(2.3), $0.3, $0.6, $(0.2), $—, and $(1.6)
8.9 (0.4)(2.5)0.7 — 6.7 
Other Comprehensive (Loss) Income Before Reclassifications Net of Tax Benefit (Expense) of $41.8, $0.6, $0.2, $0.7, $(58.3), and $(15.0)
(156.9)(0.7)(1.1)(4.7)219.7 56.3 
Balance as of December 31, 2024
$(687.8)$(3.2)$8.4 $(2.2)$380.3 $(304.5)
NOTE 17. OTHER COMPREHENSIVE (LOSS) INCOME AND ACCUMULATED OTHER COMPREHENSIVE LOSS (Continued)
Amounts reclassified from Accumulated Other Comprehensive Loss shown above are reported in Net Income (Loss) as follows:
Components of AOCI
Consolidated Statements of Income (Loss) Line Item Affected by Reclassifications
Net Unrealized Gains (Losses) on Fixed Maturities and Net Unrealized Losses on Investments with an Allowance for Credit Losses
Net Realized Investment Gains (Losses) and Impairment Losses
Net Unrecognized Postretirement Benefit Income (Costs)Policyholders’ Benefits and Incurred Losses and Loss Adjustment Expenses, Insurance and Other Expenses, and Interest Expense
(Loss) Gain on Cash Flow Hedges
Net Investment Income and Interest Expense
v3.25.0.1
Shareholders' Equity
12 Months Ended
Dec. 31, 2024
Equity [Abstract]  
Shareholders' Equity
NOTE 18. SHAREHOLDERS’ EQUITY
Common Stock Issuance
Kemper is authorized to issue 20 million shares of $0.10 par value preferred stock and 100 million shares of $0.10 par value common stock. No preferred shares were issued or outstanding at December 31, 2024 and 2023. There were 63,840,442 shares and 64,111,555 shares of common stock outstanding at December 31, 2024 and 2023, respectively.
Common Stock Repurchases
On May 6, 2020, Kemper’s Board of Directors authorized the repurchase of up to an additional $200.0 million of Kemper common stock, in addition to the $133.3 million remaining under the August 6, 2014 authorization, bringing the remaining share repurchase authorization to approximately $333.3 million. As of December 31, 2024, the remaining share repurchase authorization was $132.8 million under the repurchase program.
During the year ended 2024, Kemper repurchased and retired approximately 637,000 shares of its common stock under its share repurchase authorization for an aggregate cost of $38.9 million and an average cost per share of $61.12. During the years ended 2023 and 2022, Kemper did not repurchase any of its common stock.
Employee Stock Purchase Plan
During the years ended December 31, 2024, 2023, and 2022, the Company issued 61,000, 89,000, and 102,000 shares under the Kemper Employee Stock Purchase Plan (“ESPP”), respectively, at an average discounted price of $52.72, $40.79, and $40.83 per share. Compensation costs charged against income were $0.6 million, $0.6 million, and $0.7 million for the years ended December 31, 2024, 2023, and 2022, respectively.
Dividends
Kemper issued dividends and dividend equivalents of $80.1 million, $80.1 million, and $80.4 million during 2024, 2023, and 2022, respectively, of which $80.1 million, $80.1 million, and $79.7 million, respectively, was paid to shareholders. Except for certain financial covenants under Kemper’s credit agreement or during any period in which Kemper elects to defer interest payments, there are no restrictions on Kemper’s ability to pay dividends to its shareholders. Certain financial covenants, namely minimum net worth and a maximum debt to total capitalization ratio, under Kemper’s credit agreement could limit the amount of dividends that Kemper may pay to shareholders. Kemper had the ability to pay $0.6 billion, $0.5 billion, and $0.8 billion in dividends without restrictions to its shareholders and still be in compliance with all financial covenants under its credit agreement at December 31, 2024, 2023, and 2022, respectively.
v3.25.0.1
Statutory Information and Dividend Limitations
12 Months Ended
Dec. 31, 2024
Insurance [Abstract]  
Statutory Financial Information and Dividend Limitations STATUTORY FINANCIAL INFORMATION AND DIVIDEND LIMITATIONS
Kemper’s insurance subsidiaries are required to file financial statements in conformity with accounting practices prescribed or permitted by domestic and foreign insurance regulatory authorities.
Prescribed statutory accounting practices for domestic insurance companies include a variety of publications of the NAIC, as well as state laws, regulations and general administrative rules. All states require domiciled insurance companies to prepare statutory-basis financial statements in conformity with the NAIC Accounting Practices and Procedures Manual, subject to any deviations prescribed or permitted by the applicable insurance commissioner or director. Statutory accounting practices differ from GAAP primarily since they require charging policy acquisition costs to expense as incurred, establishing life insurance
NOTE 19. STATUTORY FINANCIAL INFORMATION AND DIVIDEND LIMITATIONS (Continued)
reserves based on different actuarial assumptions, and valuing certain investments and establishing deferred taxes on a different basis.
Kemper’s foreign subsidiary, Kemper Bermuda Ltd., is required to file with its insurance regulator financial statements prepared in accordance with US GAAP and presented in conformity with the financial reporting provisions of the Insurance Act of 1978, amendments thereto and the Insurance Account Rules 2016 with respect to Condensed Consolidated General Purpose Financial Statements (the “Legislation”).
The estimated combined statutory net income (loss), excluding intercompany dividends and surplus note interest, and estimated combined capital and surplus of the Company’s insurance subsidiaries is as follows:
Year Ended December 31,
DOLLARS IN MILLIONS202420232022
Property and casualty companies:
Domestic$440.7 $(150.4)$(226.7)
Life and health companies
Domestic17.1 (136.0)174.4 
Foreign(73.9)140.0 36.0 
Total Life and health companies(56.8)4.0 210.4 
Total statutory net income (loss)
$383.9 $(146.4)$(16.3)
DOLLARS IN MILLIONS20242023
Property and casualty companies
Domestic$1,761.2 $1,587.8 
Life and health companies
Domestic124.3 113.7 
Foreign197.9 111.9 
Total Life and health companies322.2 225.6 
Total statutory capital and surplus$2,083.4 $1,813.4 
The Company has non-insurance subsidiaries that are not subject to statutory accounting practices (“SAP”) as described above. The statutory net income and statutory capital and surplus amounts presented above do not include non-insurance subsidiaries in accordance with SAP.
Kemper’s insurance subsidiaries are also required to hold minimum levels of statutory capital and surplus to satisfy regulatory requirements. The minimum statutory capital and surplus for US subsidiaries, or company action level risk-based capital (“RBC”), necessary to satisfy regulatory requirements for the Company’s US based life and health insurance subsidiaries collectively was estimated to be approximately $31.6 million and $36.4 million at December 31, 2024 and 2023, respectively. The estimated minimum statutory capital and surplus necessary to satisfy regulatory requirements for the Company’s property and casualty insurance subsidiaries collectively was approximately $574.9 million and $574.3 million at December 31, 2024 and 2023, respectively. Company action level RBC is the level at which a US based insurance company is required to file a corrective action plan with its regulators and is equal to 200% of the authorized control level RBC.
Capital and surplus requirements of Kemper Bermuda Ltd. are regulated by the Bermuda Monetary Authority (“BMA”) and differ from those applicable to the US subsidiaries. On July 1, 2022, Kemper entered into an indefinite agreement with its subsidiary, Kemper Bermuda Ltd., that provides financial guarantees of up to $300.0 million in contributed capital to maintain a minimum target capital ratio of 150% Enhance Capital Requirement, as described in Bermuda’s Insurance Act 1978. As of December 31, 2024 and 2023, Kemper had cumulatively contributed $40.0 million under this agreement.
At December 31, 2024, all insurance subsidiaries individually are expected to exceed the minimum required statutory capital and surplus requirements.
Various insurance laws restrict the amount that a US based insurance subsidiary may pay in the form of dividends, loans or advances without the prior approval of regulatory authorities. Such insurance laws applicable to the Company’s US based
NOTE 19. STATUTORY FINANCIAL INFORMATION AND DIVIDEND LIMITATIONS (Continued)

subsidiaries generally restrict the amount of dividends paid in an annual period to the greater of statutory net income from the previous year or 10% of statutory capital and surplus. Also, that portion of a US based insurance subsidiary’s net equity which results from differences between statutory insurance accounting practices and GAAP would not be available for cash dividends, loans or advances. Kemper’s US based insurance subsidiaries paid dividends of $213.3 million, $640.9 million and $311.7 million to Kemper in 2024, 2023 and 2022, respectively. In 2025, Kemper’s US based insurance subsidiaries capacity to pay dividends to Kemper without prior regulatory approval is estimated to be $211.7 million as of the filing date. Kemper’s US based insurance subsidiaries had net assets of approximately $3.2 billion and $3.5 billion, determined in accordance with GAAP, that were restricted from payment to Kemper without prior regulatory approval at December 31, 2024 and 2023, respectively.

Additionally, Kemper Bermuda Ltd. is subject to minimum solvency requirements on its statutory and economic capital that limits its ability to declare and pay dividends. Kemper Bermuda Ltd. did not authorize or pay dividends to the Company for the years ended December 31, 2024, 2023 or 2022.
v3.25.0.1
Pension Benefits
12 Months Ended
Dec. 31, 2024
Retirement Benefits [Abstract]  
Pension Benefits PENSION BENEFITS
The Company previously sponsored a qualified defined benefit pension plan (the “Pension Plan”). Effective January 1, 2006, the Pension Plan was closed to new hires and, effective June 30, 2016, benefit accruals were frozen for substantially all of the participants under the Pension Plan. The Pension Plan has since been fully terminated.
In the third quarter of 2023, all plan liabilities were settled by either a lump-sum distribution or assumed by a third-party in exchange for a transfer of assets from the pension plan trust fund. After giving effect to these transactions, the Company recorded a $70.2 million noncash settlement charge ($55.5 million after-tax) for the unamortized net unrecognized postretirement benefit costs related to the settled obligations.
As of December 31, 2023, $16.3 million of assets remained in the pension trust and was included within Other Assets in the accompanying Consolidated Balance Sheet. During the second quarter of 2024, the Company received $2.7 million as a post-settlement adjustment which was recorded in Insurance and Other Expenses in the accompanying Consolidated Statements of Income (Loss). As of September 30, 2024, $17.8 million of net assets remained in the pension trust after post-settlement adjustment, administrative, and investment activity. During the fourth quarter of 2024, the Company distributed $4.7 million to eligible participants in the Company’s defined contribution benefit plans and reverted the remaining $13.1 million of assets for general corporate use. As of December 31, 2024, no assets remained in the pension trust.

The Company incurred $7.3 million of pre- and post-tax expenses related to the reversion of assets within the pension trust, which included $4.7 million distributed to eligible participants in the Company’s defined contribution benefit plans and $2.6 million of excise taxes paid by the Company on the remaining $13.1 million made available for general corporate use.
NOTE 20. PENSION BENEFITS (Continued)
Changes in Fair Value of Plan Assets and Changes in Projected Benefit Obligation for the Pension Plan for the years ended December 31, 2024 and 2023 is presented below.
DOLLARS IN MILLIONS20242023
Fair Value of Plan Assets at Beginning of Year$16.3 $315.8 
Actual Return on Plan Assets(1.1)7.1 
Benefits Paid— (100.9)
Settlement Benefits2.6 (205.7)
Assets contributed to 401(k) Plan
(4.7)— 
Assets reverted to the Company
(13.1)— 
Fair Value of Plan Assets at End of Year— 16.3 
Projected Benefit Obligation at Beginning of Year— 292.2 
Interest Cost— 8.4 
Benefits Paid— (100.9)
Settlement Benefits— (205.7)
Actuarial Gains— 6.0 
Projected Benefit Obligation at End of Year— — 
Funded Status—Plan Assets in Excess of Projected Benefit Obligation$— $16.3 
Unamortized Amount Reported in AOCI at End of Year$— $— 
Accumulated Benefit Obligation at End of Year$— $— 
The measurement dates of the assets and liabilities at end of year presented in the preceding table under the headings, “2024” and “2023” were December 31, 2024 and December 31, 2023, respectively.
Asset allocations for the Pension Plan at December 31, 2024 and 2023 by asset category were:
ASSET CATEGORY20242023
Cash and Short-term Investments— %100 %
Total— %100 %
The fair values of pension plan assets are estimated using the same methodologies and inputs as those used to determine the fair values for the respective asset category of the Company. These methodologies and inputs are disclosed in Note 14, “Fair Value Measurements,” to the Consolidated Financial Statements.
Fair value measurements for the Pension Plan’s assets at December 31, 2023 are summarized below.
DOLLARS IN MILLIONSQuoted Prices
in Active Markets
for Identical
Assets
(Level 1)
Significant
Other
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
Measured at Net Asset ValueFair Value
Equity Securities:
Other Equity Interests:
Limited Liability Companies and Limited Partnerships
— — — 0.1 0.1 
Short-term Investments16.2 — — — 16.2 
Total$16.2 $— $— $0.1 $16.3 
NOTE 20. PENSION BENEFITS (Continued)
The components of Comprehensive Pension (Income) Expense for the Pension Plan for the years ended December 31, 2024, 2023 and 2022 were:
DOLLARS IN MILLIONS202420232022
Service Cost Earned During the Year$— $— $— 
Interest Cost on Projected Benefit Obligation— 8.4 8.7 
Expected Return on Plan Assets— (7.9)(7.4)
Amortization of Prior Service Cost— 0.4 0.7 
Amortization of Actuarial Loss— — 1.8 
Settlement (Income) Expense
(2.6)70.2 — 
Pension (Income) Expense Recognized in Consolidated Statements of Income (Loss)
(2.6)71.1 3.8 
Unrecognized Pension Loss Arising During the Year— — (12.0)
Prior Service Cost Arising During the Year— — — 
Amortization of Prior Service Cost— — (0.7)
Amortization of Accumulated Unrecognized Pension Loss— — (1.8)
Comprehensive Pension (Income) Expense $(2.6)$71.1 $(10.7)
The weighted-average discount rate, service cost discount rate, interest cost discount rate, rate of increase in future compensation levels and expected long-term rate of return on plan assets used to develop the components of Pension Expense for the Pension Plan for the years ended December 31, 2024, 2023 and 2022 were:
202420232022
Weighted-average Discount Rate— %5.05 %2.89 %
Interest Cost Discount Rate— 4.92 2.35 
Rate of Increase in Future Compensation LevelsN/AN/A3.40 
Expected Long Term Rate of Return on Plan Assets— 3.79 2.08 
The Company did not contribute to the Pension Plan in 2022, 2023 or 2024.
The Company also sponsors a non-qualified supplemental defined benefit pension plan (the “Supplemental Plan”). Benefit accruals for all participants in the Supplemental Plan were frozen effective June 30, 2016. The unfunded liability related to the Supplemental Plan was $20.1 million and $21.8 million at December 31, 2024 and 2023, respectively. Pension expense for the Supplemental Plan was $1.0 million, $1.0 million, and $0.8 million for the years ended December 31, 2024, 2023 and 2022, respectively. There was a pre-tax actuarial gain of $0.8 million, loss of $0.7 million, and gain of $4.8 million included in Other Comprehensive Income (Loss) for the years ended December 31, 2024, 2023 and 2022, respectively.
The Company also sponsors several defined contribution benefit plans covering most of its employees. The Company made contributions to those plans of $24.3 million, $27.5 million and $30.6 million in 2024, 2023 and 2022, respectively, excluding the $4.7 million contributed during the fourth quarter of 2024 as part of the reversion of assets remaining in the pension trust.
v3.25.0.1
Postretirement Benefits Other Than Pensions
12 Months Ended
Dec. 31, 2024
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Postretirement Benefits Other Than Pensions PENSION BENEFITS
The Company previously sponsored a qualified defined benefit pension plan (the “Pension Plan”). Effective January 1, 2006, the Pension Plan was closed to new hires and, effective June 30, 2016, benefit accruals were frozen for substantially all of the participants under the Pension Plan. The Pension Plan has since been fully terminated.
In the third quarter of 2023, all plan liabilities were settled by either a lump-sum distribution or assumed by a third-party in exchange for a transfer of assets from the pension plan trust fund. After giving effect to these transactions, the Company recorded a $70.2 million noncash settlement charge ($55.5 million after-tax) for the unamortized net unrecognized postretirement benefit costs related to the settled obligations.
As of December 31, 2023, $16.3 million of assets remained in the pension trust and was included within Other Assets in the accompanying Consolidated Balance Sheet. During the second quarter of 2024, the Company received $2.7 million as a post-settlement adjustment which was recorded in Insurance and Other Expenses in the accompanying Consolidated Statements of Income (Loss). As of September 30, 2024, $17.8 million of net assets remained in the pension trust after post-settlement adjustment, administrative, and investment activity. During the fourth quarter of 2024, the Company distributed $4.7 million to eligible participants in the Company’s defined contribution benefit plans and reverted the remaining $13.1 million of assets for general corporate use. As of December 31, 2024, no assets remained in the pension trust.

The Company incurred $7.3 million of pre- and post-tax expenses related to the reversion of assets within the pension trust, which included $4.7 million distributed to eligible participants in the Company’s defined contribution benefit plans and $2.6 million of excise taxes paid by the Company on the remaining $13.1 million made available for general corporate use.
NOTE 20. PENSION BENEFITS (Continued)
Changes in Fair Value of Plan Assets and Changes in Projected Benefit Obligation for the Pension Plan for the years ended December 31, 2024 and 2023 is presented below.
DOLLARS IN MILLIONS20242023
Fair Value of Plan Assets at Beginning of Year$16.3 $315.8 
Actual Return on Plan Assets(1.1)7.1 
Benefits Paid— (100.9)
Settlement Benefits2.6 (205.7)
Assets contributed to 401(k) Plan
(4.7)— 
Assets reverted to the Company
(13.1)— 
Fair Value of Plan Assets at End of Year— 16.3 
Projected Benefit Obligation at Beginning of Year— 292.2 
Interest Cost— 8.4 
Benefits Paid— (100.9)
Settlement Benefits— (205.7)
Actuarial Gains— 6.0 
Projected Benefit Obligation at End of Year— — 
Funded Status—Plan Assets in Excess of Projected Benefit Obligation$— $16.3 
Unamortized Amount Reported in AOCI at End of Year$— $— 
Accumulated Benefit Obligation at End of Year$— $— 
The measurement dates of the assets and liabilities at end of year presented in the preceding table under the headings, “2024” and “2023” were December 31, 2024 and December 31, 2023, respectively.
Asset allocations for the Pension Plan at December 31, 2024 and 2023 by asset category were:
ASSET CATEGORY20242023
Cash and Short-term Investments— %100 %
Total— %100 %
The fair values of pension plan assets are estimated using the same methodologies and inputs as those used to determine the fair values for the respective asset category of the Company. These methodologies and inputs are disclosed in Note 14, “Fair Value Measurements,” to the Consolidated Financial Statements.
Fair value measurements for the Pension Plan’s assets at December 31, 2023 are summarized below.
DOLLARS IN MILLIONSQuoted Prices
in Active Markets
for Identical
Assets
(Level 1)
Significant
Other
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
Measured at Net Asset ValueFair Value
Equity Securities:
Other Equity Interests:
Limited Liability Companies and Limited Partnerships
— — — 0.1 0.1 
Short-term Investments16.2 — — — 16.2 
Total$16.2 $— $— $0.1 $16.3 
NOTE 20. PENSION BENEFITS (Continued)
The components of Comprehensive Pension (Income) Expense for the Pension Plan for the years ended December 31, 2024, 2023 and 2022 were:
DOLLARS IN MILLIONS202420232022
Service Cost Earned During the Year$— $— $— 
Interest Cost on Projected Benefit Obligation— 8.4 8.7 
Expected Return on Plan Assets— (7.9)(7.4)
Amortization of Prior Service Cost— 0.4 0.7 
Amortization of Actuarial Loss— — 1.8 
Settlement (Income) Expense
(2.6)70.2 — 
Pension (Income) Expense Recognized in Consolidated Statements of Income (Loss)
(2.6)71.1 3.8 
Unrecognized Pension Loss Arising During the Year— — (12.0)
Prior Service Cost Arising During the Year— — — 
Amortization of Prior Service Cost— — (0.7)
Amortization of Accumulated Unrecognized Pension Loss— — (1.8)
Comprehensive Pension (Income) Expense $(2.6)$71.1 $(10.7)
The weighted-average discount rate, service cost discount rate, interest cost discount rate, rate of increase in future compensation levels and expected long-term rate of return on plan assets used to develop the components of Pension Expense for the Pension Plan for the years ended December 31, 2024, 2023 and 2022 were:
202420232022
Weighted-average Discount Rate— %5.05 %2.89 %
Interest Cost Discount Rate— 4.92 2.35 
Rate of Increase in Future Compensation LevelsN/AN/A3.40 
Expected Long Term Rate of Return on Plan Assets— 3.79 2.08 
The Company did not contribute to the Pension Plan in 2022, 2023 or 2024.
The Company also sponsors a non-qualified supplemental defined benefit pension plan (the “Supplemental Plan”). Benefit accruals for all participants in the Supplemental Plan were frozen effective June 30, 2016. The unfunded liability related to the Supplemental Plan was $20.1 million and $21.8 million at December 31, 2024 and 2023, respectively. Pension expense for the Supplemental Plan was $1.0 million, $1.0 million, and $0.8 million for the years ended December 31, 2024, 2023 and 2022, respectively. There was a pre-tax actuarial gain of $0.8 million, loss of $0.7 million, and gain of $4.8 million included in Other Comprehensive Income (Loss) for the years ended December 31, 2024, 2023 and 2022, respectively.
The Company also sponsors several defined contribution benefit plans covering most of its employees. The Company made contributions to those plans of $24.3 million, $27.5 million and $30.6 million in 2024, 2023 and 2022, respectively, excluding the $4.7 million contributed during the fourth quarter of 2024 as part of the reversion of assets remaining in the pension trust.
Other Postretirement Benefit Plan, Defined Benefit  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Postretirement Benefits Other Than Pensions POSTRETIREMENT BENEFITS OTHER THAN PENSIONS
Kemper and Infinity Property and Casualty Corporation (“Infinity”) sponsor other than pension postretirement employee benefit plans (“OPEB”) that together provide medical, dental and/or life insurance benefits to approximately 400 retired and 500 active employees.
NOTE 21. POSTRETIREMENT BENEFITS OTHER THAN PENSIONS (Continued)
Kemper has historically self-insured the benefits under the Kemper OPEB Plan. The Kemper medical plan generally provides for a limited number of years of medical insurance benefits at retirement based on the participant’s attained age at retirement and number of years of service until specified dates and generally has required participant contributions, with most contributions adjusted annually. On December 30, 2016, Kemper amended the Kemper OPEB Plan and, effective December 31, 2016, no longer offers coverage to post-65 Medicare-eligible retirees and Medicare-eligible spouses under the self-insured portion of its coverage. Rather, beginning on January 1, 2017, the Kemper OPEB Plan offers access to a private, third-party Medicare exchange and provides varying levels of a Company-determined subsidy via health reimbursement accounts to certain Medicare-eligible retirees and spouses in order to help fund a portion of the participants’ cost. Further, the amendment eliminates the requirement for such participants to contribute to the Kemper OPEB Plan.
In conjunction with the amendment, the Company recorded a pre-tax reduction to its Accumulated Postretirement Benefit Obligation of $11.0 million through Other Comprehensive Income (Loss). This prior service credit is being amortized into income over the remaining average life of the Kemper OPEB Plan’s participants.
Changes in Fair Value of Plans’ Assets and Changes in Accumulated Postretirement Benefit Obligation for the years ended December 31, 2024 and 2023 were:
DOLLARS IN MILLIONS
20242023
Fair Value of Plans’ Assets at Beginning of Year$ $— 
Employer Contributions0.4 1.0 
Plan Participants’ Contributions0.1 0.3 
Benefits Paid(0.5)(1.3)
Fair Value of Plan Assets at End of Year— — 
Accumulated Postretirement Benefit Obligation at Beginning of Year7.5 8.1 
Service Cost0.1 0.1 
Interest Cost0.3 0.4 
Plan Participants’ Contributions0.1 0.3 
Benefits Paid(0.5)(1.3)
Actuarial Gain(1.0)(0.1)
Accumulated Postretirement Benefit Obligation at End of Year6.5 7.5 
Funded Status—Accumulated Postretirement Benefit Obligation in Excess of Plans’ Assets$(6.5)$(7.5)
Unamortized Actuarial Gain Reported in AOCI at End of Year
$12.0 $13.9 
The measurement dates of the assets and liabilities at end of year in the preceding table under the headings “2024” and “2023” were December 31, 2024 and December 31, 2023, respectively.
The weighted-average discount rate and rate of increase in future compensation levels used to develop the components of the Accumulated Postretirement Benefit Obligation at December 31, 2024 and 2023 were:
20242023
Discount Rate5.55 %4.92 %
Rate of Increase in Future Compensation Levels2.20 2.20 
The assumed health care cost trend rate used in measuring the Accumulated Postretirement Benefit Obligation at December 31, 2024 was 8.3% for 2025, gradually declining to 4.7% in the year 2034 and remaining at that level thereafter for medical benefits and 12.3% for 2025, gradually declining to 4.5% in the year 2034 and remaining at that level thereafter for prescription drug benefits. The assumed health care cost trend rate used in measuring the Accumulated Postretirement Benefit Obligation at December 31, 2023 was 6.7% for 2024, gradually declining to 4.7% in the year 2029 and remaining at that level thereafter for medical benefits and 8.0% for 2024, gradually declining to 4.8% in the year 2030 and remaining at that level thereafter for prescription drug benefits.
NOTE 21. POSTRETIREMENT BENEFITS OTHER THAN PENSIONS (Continued)
The components of Comprehensive OPEB (Income) Expense for the years ended December 31, 2024, 2023 and 2022 were:
DOLLARS IN MILLIONS202420232022
Service Cost Earned During the Year$0.1 $0.1 $0.2 
Interest Cost on Accumulated Postretirement Benefit Obligation0.3 0.4 0.2 
Amortization of Prior Service Credit(1.3)(1.3)(1.3)
Amortization of Accumulated Unrecognized OPEB Gain(1.5)(1.8)(1.8)
OPEB Income Recognized in Consolidated Statements of Income (Loss)
(2.4)(2.6)(2.7)
Unrecognized OPEB Gain Arising During the Year
(1.0)(0.1)(2.5)
Amortization of Prior Service Credit1.3 1.3 1.3 
Amortization of Accumulated Unrecognized OPEB Gain1.5 1.8 1.8 
Comprehensive OPEB (Income) Expense
$(0.6)$0.4 $(2.1)
The Company estimates that OPEB Expense for the year ended December 31, 2025 will include income of $2.1 million resulting from the amortization of the related accumulated actuarial gain and prior service credit included in AOCI at December 31, 2024.
The weighted-average discount rate and rate of increase in future compensation levels used to develop OPEB Expense for the years ended December 31, 2024, 2023 and 2022 were:
202420232022
Weighted-average Discount Rate4.92 %5.11 %2.56 %
Service Cost Discount Rate4.94 5.12 2.79 
Interest Cost Discount Rate4.85 5.03 1.97 
Effective Rate for Interest on Service Cost4.85 5.04 2.54 
Rate of Increase in Future Compensation Levels2.20 2.20 2.20 
The Company expects to contribute $0.9 million, net of the expected Medicare Part D subsidy, to its OPEB Plan to fund benefit payments in 2025.
The following benefit payments (net of participant contributions), which consider expected future service, as appropriate, are expected to be paid:
DOLLARS IN MILLIONSYears Ending December 31,
202520262027202820292030-2034
Estimated Benefit Payments:
Excluding Medicare Part D Subsidy$0.9 $0.8 $0.8 $0.7 $0.6 $2.7 
Expected Medicare Part D Subsidy— — — — — — 
Net Estimated Benefit Payments$0.9 $0.8 $0.8 $0.7 $0.6 $2.7 
v3.25.0.1
Long-term Equity-based Compensation
12 Months Ended
Dec. 31, 2024
Share-Based Payment Arrangement [Abstract]  
Long-Term Equity-Based Compensation LONG-TERM EQUITY-BASED COMPENSATION
On May 1, 2024 (“2023 A&R Omnibus Plan Effective Date”), Kemper’s shareholders approved the Amended and Restated Kemper Corporation 2023 Omnibus Equity Plan (“2023 A&R Omnibus Plan”). The number of shares of Kemper common stock available for issuance under the 2023 A&R Omnibus Plan is (i) 2,650,000 shares less (ii) one (1) share for every one (1) share granted after February 15, 2024 and prior to the 2023 A&R Omnibus Plan Effective Date (the “Share Authorization”). Since May 3, 2023, no new awards have been granted under the 2020 Omnibus Equity Plan (“2020 Omnibus Plan”) that had been approved by Kemper’s Shareholders on May 6, 2020, but awards previously granted under the 2020 Omnibus Plan remain outstanding in accordance with their original terms. As of December 31, 2024, there were 2,363,941 common shares available for future grants, subject to adjustment in accordance with the plans’ terms and the respective grant agreements.
NOTE 22. LONG-TERM EQUITY-BASED COMPENSATION (Continued)
Outstanding equity-based compensation awards as of December 31, 2024 consisted of time-based Restricted Stock Units that typically vest over three years (“RSU”), stock option and stock appreciation rights (“Tandem Awards”), PSUs and Deferred Stock Units (“DSUs”) that were previously granted to Kemper’s Non-employee Directors under the 2011 Omnibus Equity Plan. In 2024, grants were made of RSUs that had performance vesting conditions (“pRSUs”). Unless otherwise specified in this Note 22, references to RSUs include pRSUs. RSUs, PSUs and DSUs give the recipient the right to receive one share of Kemper common stock for each RSU, PSU or DSU issued. Recipients of DSUs received full dividend equivalents on the same basis as all other outstanding shares of Kemper common stock, but do not receive voting rights until such shares are issued.
For grants under the 2023 A&R Omnibus Plan and the 2020 Omnibus Plan, recipients of RSUs and PSUs receive dividend equivalents on the same basis as all other outstanding shares of Kemper common stock only if, to the extent, and at the time that they vest and on subsequent dividend payment dates after they vest until the awards are settled, and do not receive voting rights until such shares are issued. For awards subject to a performance condition, the Company recognizes compensation expense based upon the probable outcome of the performance condition. The estimate is revised if the actual number of PSUs expected to vest is likely to differ from the previous estimate. Compensation expense for awards is recognized on a straight-line basis over the requisite service period. For equity-based compensation awards with a graded vesting schedule, the Company recognizes compensation expense on a straight-line basis over the requisite service period for each separately-vesting portion of the awards as if each award were, in substance, multiple awards. Compensation expense is recognized only for those awards expected to vest, with forfeitures estimated at the date of grant based on the Company’s historical experience and future expectations. Equity-based compensation expense was $29.2 million, $29.0 million and $17.7 million for the years ended December 31, 2024, 2023 and 2022, respectively. Total unamortized compensation expense related to unvested awards at December 31, 2024 was $28.0 million, which is expected to be recognized over the next three years ending December 31, 2025, 2026 and 2027.
The Human Resources and Compensation Committee of the Board of Directors, or, in limited circumstances, the CEO as the Board’s authorized designee, has sole discretion to determine the persons to whom awards under the 2023 A&R Omnibus Plan are granted, and the material terms of the awards. For Tandem Awards, material terms include the number of shares covered by such awards and the exercise price, vesting and expiration dates of such awards. Tandem Awards are non-transferable. The exercise price of Tandem Awards is the fair value of Kemper’s common stock on the date of grant. Tandem Awards and RSU awards granted to employees generally vest in three equal annual installments over a period of three years, with the Tandem Awards expiring ten years from the date of grant. Employee PSU awards generally vest over a period of three years, subject to performance results and other restrictions. pRSU vest in three equal installments on the first three anniversaries of the grant date, assuming performance conditions are satisfied prior to each vesting date and that the executive remains employed by the Company. The performance conditions are measured using full-year 2024 results and full-year 2025 results.
Under the Non-employee Director compensation program in effect for 2024, each Non-employee Director elected at the 2024 annual shareholder meeting received an annual RSU award with an aggregate grant date fair value of $150,000 (“Director RSUs”) at the conclusion of the meeting, and new Non-employee Directors who joined the Board received an initial award of Director RSUs valued at the percentage of the full grant date fair value of $150,000 that represents the number of quarterly
Board meetings the new director was expected to attend during the remaining portion of the then-current annual compensation period that ends on the date of the next annual shareholder meeting. The Director RSUs vest over a period of one year, enable the award holder to make an election to defer the conversion to shares of common stock in accordance with applicable deferral rules, and include the right to receive dividend equivalents on the same basis as all other outstanding shares of Kemper common stock only if, to the extent, and at the time that they vest and on subsequent dividend payment dates after they vest until the awards are settled. Each Non-employee Director elected at the 2023 annual shareholder meeting received an annual Director RSU award with an aggregate grant date fair value of $130,000 at the conclusion of the meeting, and, each Non-employee Director elected at the 2022 annual shareholder meeting received an annual Director RSU award with an aggregate grant date fair value of $130,000 at the conclusion of the meeting, under the Non-employee Director compensation program in effect for the applicable year.
The Company uses the Black-Scholes option pricing model to estimate the fair value of each Tandem Award on the date of grant. The expected terms of Tandem Awards are developed by considering the Company’s historical Tandem Award exercise experience, demographic profiles, historical share retention practices of employees and assumptions about their propensity for early exercise in the future. Expected volatility is estimated using weekly historical volatility over the estimated life of each tranche of the award. The Company believes that historical volatility is currently the best estimate of expected volatility. The dividend yield in 2024, 2023 and 2022 was calculated by taking the natural logarithm of the annualized yield divided by the
NOTE 22. LONG-TERM EQUITY-BASED COMPENSATION (Continued)
Kemper common stock price on the date of grant. The risk-free interest rate was the yield on the grant date of U.S. Treasury zero coupon issues with a maturity comparable to the expected term of the option.
The assumptions used in the Black-Scholes pricing model for Tandem Awards granted during the years ended December 31, 2024, 2023 and 2022 are presented below.
202420232022
RANGE OF VALUATION ASSUMPTIONS
Expected Volatility34.49 %-38.21 %35.12 %-39.27 %33.20 %-37.67 %
Risk-free Interest Rate3.83 -4.02 3.47 -4.74 1.20 -4.33 
Expected Dividend Yield1.95 -2.15 1.55 -2.39 1.59 -2.25 
WEIGHTED-AVERAGE EXPECTED LIFE IN YEARS
Employee Grants4-64-64-6
Tandem Award activity for the year ended December 31, 2024 is presented below.
Shares
Subject to
Awards
Weighted-
average
Exercise Price
Per Share ($)
Weighted-
average
Remaining
Contractual
Life (in Years)
Aggregate
Intrinsic
Value
($ In Millions)
Outstanding at Beginning of the Year2,373,319 $59.27 
Granted240,412 57.99 
Exercised(88,989)52.47 
Forfeited or Expired(168,962)69.93 
Outstanding at December 31, 20242,355,780 $58.62 4.91$24.6 
Vested and Expected to Vest at December 31, 20242,328,720 $58.66 4.88$24.3 
Exercisable at December 31, 20241,874,676 $59.13 4.03$19.9 
The weighted-average grant-date fair values of Tandem Awards granted during 2024, 2023 and 2022 were $18.80, $18.85 and $14.67, respectively. Total intrinsic value of Tandem Awards exercised was $0.9 million, $0.6 million and $0.3 million for the years ended December 31, 2024, 2023 and 2022, respectively. Cash received from exercises of Tandem Awards was $4.7 million, $1.9 million and $0.6 million for the years ended December 31, 2024, 2023 and 2022, respectively. Total tax benefit realized for tax deductions from exercises of Tandem Awards was $0.2 million, $0.1 million and $0.1 million for the years ended December 31, 2024, 2023 and 2022, respectively.
Information pertaining to Tandem Awards outstanding at December 31, 2024 is presented below.
OutstandingExercisable
Range of Exercise Prices ($)Shares
Subject to
Awards
Weighted-
average
Exercise Price
Per Share ($)
Weighted-
average
Remaining
Contractual
Life (in Years)
Shares
Subject to
Awards
Weighted-
average
Exercise Price
Per Share ($)
$20.01 -30.00 103,731 $27.71 1.16103,731 $27.71 
30.01 -40.00 64,219 33.11 0.9864,219 33.11 
40.01 -50.00 326,945 42.62 1.93320,220 42.52 
50.01 -60.00 1,064,337 56.48 6.50602,879 56.40 
60.01 -70.00 274,361 68.94 5.69261,440 69.21 
70.01 -80.00 502,599 76.61 4.33502,599 76.61 
80.01 -90.00 19,588 83.42 4.7719,588 83.42 
20.01 -90.00 2,355,780 58.62 4.911,874,676 59.13 
The grant-date fair values of RSUs are determined using the closing price of Kemper common stock on the date of grant.
NOTE 22. LONG-TERM EQUITY-BASED COMPENSATION (Continued)
Activity related to nonvested RSUs for the year ended December 31, 2024 is presented below.
Time-based Restricted Stock Unit Awards
Number of Restricted Stock Units Weighted-
average
Grant-date
Fair Value
Per Unit
Nonvested Balance at Beginning of the Year568,316 $54.77 
Granted448,121 57.94 
Vested(359,874)54.06 
Forfeited(70,831)57.44 
Nonvested Balance at December 31, 2024
585,732 $57.34 
The initial number of PSUs awarded to each participant represents the number of Kemper common shares that would vest and be issued if the performance level attained were to be at the “target” performance level. For performance above the target level, each participant would receive a grant of additional shares of stock up to a maximum of 100% of the initial number of PSUs awarded to the participant. The final payout of these awards, and any forfeitures of PSUs for performance below the “target” performance level, will be determined based on the Company’s performance. If, at the end of the applicable performance period, the Company’s performance:
exceeds the “target” performance level, all of the PSUs will vest and additional shares of stock will be issued to the award recipient;
is below the “target” performance level, but at or above a “minimum” performance level, only a portion of the PSUs originally issued to the award recipient will vest; or
is below a “minimum” performance level, none of the PSUs originally issued to the award recipient will vest.
Activity related to nonvested PSU awards for the year ended December 31, 2024 is presented below.
PSU Awards
Number of PSUsWeighted-
average
Grant-date
Fair Value
Per PSU
Nonvested Balance at Beginning of the Year581,307 $63.82 
Granted208,294 64.83 
Vested— — 
Forfeited(253,075)70.69 
Nonvested Balance at December 31, 2024
536,526 $60.99 
The number of additional shares that would be granted if the Company were to meet or exceed the maximum performance levels related to the outstanding PSU awards for the 2024, 2023 and 2022 three-year performance periods was 192,438 common shares, 169,216 common shares and 174,872 common shares, respectively, (as “full value awards,” the equivalent of 192,438 shares, 169,216 shares, and 174,872 shares, respectively, under the Share Authorization) at December 31, 2024.
The grant date fair values of the PSU awards with a market performance condition are determined using the Monte Carlo simulation method. The Monte Carlo simulation model produces a risk-neutral simulation of the daily returns on the common stock of Kemper and each of the other companies included in the peer group. Returns generated by the simulation depend on the risk-free interest rate used and the volatilities of, and the correlation between, these stocks. The model simulates stock prices and dividend payouts to the end of the three-year performance period. Total shareholder returns are generated for each of these stocks based on the simulated prices and dividend payouts. The total shareholder returns are then ranked, and Kemper’s simulated ranking is converted to a payout percentage based on the terms of the PSU awards. The payout percentage is applied to the simulated stock price at the end of the performance period, reinvested dividends are added back, and the total is
NOTE 22. LONG-TERM EQUITY-BASED COMPENSATION (Continued)
discounted to the valuation date at the risk-free rate. This process is repeated approximately ten thousand times, and the grant date fair value is equal to the average of the results from these trials.
Sixty-seven percent of the PSU awards granted to employees in 2024, sixty-seven percent of the PSU awards granted to employees in 2023 and sixty-seven percent of the PSU awards granted to employees in 2022 are measured using a market performance condition. Fair value for these awards was estimated using the Monte Carlo simulation method described above. Final payout for these awards, and any forfeitures of units for performance below the “target” performance level, will be based on Kemper’s total shareholder return, relative to a peer group comprised of all the companies in the S&P Supercomposite Insurance Index, over a three-year performance period. The three-year performance periods for the 2024, 2023 and 2022 awards end on January 31, 2026, January 31, 2025 and January 31, 2024, respectively. Compensation cost for these awards is recognized ratably over the requisite service period. In the event that the market performance condition is not satisfied, previously recognized compensation cost would not reverse, but it would reverse if the requisite service period is not met.
Thirty-three percent of the PSU awards granted to employees in 2024, thirty-three percent of the PSU awards granted to employees in 2023 and thirty-three percent of the PSU awards granted to employees in 2022 are measured solely using a Company-specific metric. Final payout for these awards, and any forfeitures of shares for performance below the “target” performance level, will be determined based on Kemper’s adjusted return on equity over a three-year performance period. The three-year performance periods for the 2024, 2023 and 2022 awards end on December 31, 2026, December 31, 2025 and December 31, 2024, respectively. Fair value for these awards was determined using the closing price of Kemper common stock on the date of grant. Accruals of compensation cost for these awards are estimated based on the probable outcome of the performance condition.
The total fair value of RSUs and PSUs that vested during the year ended December 31, 2024 was $21.7 million. The tax benefits for tax deductions realized from such awards was $4.5 million. The total fair value of RSUs and PSUs that vested during the year ended December 31, 2023 was $5.2 million. The tax benefits for tax deductions realized from such awards was $1.1 million. The total fair value of RSUs and PSUs that vested during the year ended December 31, 2022 was $7.5 million. The tax benefits for tax deductions realized from such awards was $1.6 million.
The grant-date fair values of DSU awards issued under the 2011 Omnibus Plan granted to Non-employee Directors were determined using the closing price of Kemper common stock on the date of grant. Beginning in 2019 DSU awards are no longer issued to Non-employee Directors. All previously granted shares had vested upon issuance and as such, no DSUs vested during the years ended December 31, 2024, 2023 and 2022.
Activity related to DSU awards for the year ended December 31, 2024 is presented below.
Number of DSUsWeighted-
average
Grant-date
Fair Value
Per DSU
Vested Balance at Beginning of the Year28,380 $46.07 
Reduction for Shares Issued on Conversion(15,440)42.94 
Vested Balance at December 31, 2024
12,940 $49.80 
v3.25.0.1
Policyholder Contract Liabilities
12 Months Ended
Dec. 31, 2024
Insurance [Abstract]  
Policyholder Contract Liabilities POLICYHOLDER OBLIGATIONS
Policyholder Obligations at December 31, 2024 and 2023 were as follows:
DOLLARS IN MILLIONSDecember 31,
20242023
FHLB Funding Agreements$541.3 $557.4 
Universal Life-type Policyholder Account Balances96.4 98.3 
Total$637.7 $655.7 
Kemper’s subsidiary, United Insurance Company of America (“United Insurance”) has entered into funding agreements with the FHLB of Chicago in exchange for cash, which it uses for spread lending purposes. United Insurance received advances of $101.7 million from the FHLB of Chicago and made repayments of $117.8 million under the spread lending program in 2024.
NOTE 23. POLICYHOLDER OBLIGATIONS (Continued)
United Insurance received advances of $122.5 million and made repayments of $166.1 million from the FHLB of Chicago in 2023 under the spread lending program.
When a funding agreement is issued, United Insurance is then required to post collateral in the form of eligible securities including mortgage-backed, government, and agency debt instruments for each of the advances that are entered. The fair value of the collateral pledged must be maintained at certain specified levels above the borrowed amount, which can vary depending on the assets pledged. If the fair value of the collateral declines below these specified levels of the amount borrowed, United Insurance would be required to pledge additional collateral or repay outstanding borrowings. Upon any event of default by United Insurance, the FHLB’s recovery on the collateral is limited to the amount of United Insurance’s liability under the funding agreements to the FHLB of Chicago.
United Insurance’s liability under the funding agreements with the FHLB of Chicago, the amount of collateral pledged under such agreements and FHLB of Chicago common stock owned by United Insurance at December 31, 2024 and 2023 is presented below.
DOLLARS IN MILLIONS20242023
Liability under Funding Agreements$541.3 $557.4 
Fair Value of Collateral Pledged619.3 629.3 
FHLB of Chicago Common Stock Owned at Cost16.9 16.6 
Universal Life-type Policyholder Account Balances
The Company’s weighted-average crediting rate for Universal Life-type Policyholder Account Balances was 5.1% as of December 31, 2024 and 2023. Guaranteed minimum benefit amounts in excess of the current account balances for these contracts were $276.6 million and $294.1 million as of December 31, 2024 and 2023, respectively. The cash surrender value of the Company’s policyholder obligations for these contracts was $96.4 million and $98.2 million as of December 31, 2024 and 2023, respectively.
v3.25.0.1
Debt
12 Months Ended
Dec. 31, 2024
Debt Disclosure [Abstract]  
Debt DEBT
Amended and Extended Credit Agreement
On March 15, 2022, the Company entered into an amended and extended credit agreement. The amended and extended credit agreement increased the borrowing capacity of the existing unsecured credit agreement to $600.0 million and extended the maturity date to March 15, 2027. Furthermore, the amended and extended credit agreement provides for an accordion feature whereby the Company can increase the revolving credit borrowing capacity by an additional $200.0 million for a total maximum capacity of $800.0 million.
Financial covenants within the agreement limit the Company from accessing the maximum capacity. The amount available as of December 31, 2024 was $512.0 million. There were no outstanding borrowings under the credit agreement at either December 31, 2024 or December 31, 2023.
The Company incurred $2.2 million of debt issuance costs in relation to the amended agreement. As of December 31, 2024 there were $1.1 million of remaining unamortized costs under the credit agreement, which will be amortized under the remaining term of the credit agreement.
NOTE 24. DEBT (Continued)
Long-term Debt
The Company designates debt obligations as either short-term or long-term based on maturity date at issuance. Total amortized cost of Long-term Debt, Current and Non-Current, outstanding at December 31, 2024 and 2023 was:
(Dollars in Millions)Dec 31, 2024Dec 31, 2023
Senior Notes:
Current:
    4.350% Senior Notes due February 15, 2025
449.9 — 
Non-Current:
     4.350% Senior Notes due February 15, 2025
$— $449.6 
     2.400% Senior Notes due September 30, 2030
397.5 397.0 
     3.800% Senior Notes due February 23, 2032
396.5 396.0 
5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062
147.7 146.6 
Total Long-term Debt Outstanding$1,391.6 $1,389.2 
4.350% Senior Notes Due 2025
Kemper has $450.0 million aggregate principal of 4.350% senior notes due February 15, 2025 (the “2025 Senior Notes”). Kemper initially issued $250.0 million of the notes in February of 2015 and issued an additional $200.0 million of the notes in June of 2017. The additional notes are fungible with the initial notes issued in 2015, and together are treated as part of a single series for all purposes under the indenture governing the 2025 Senior Notes. The 2025 Senior Notes are unsecured and may be redeemed in whole at any time or in part from time to time at Kemper’s option at specified redemption prices. As of December 31, 2024, the 2025 Senior Notes have been classified as Current due to the notes reaching maturity within 12 months of the financial statement date.
2.400% Senior Notes Due 2030
Kemper has $400.0 million aggregate principal of 2.400% senior notes due September 30, 2030 (the “2030 Senior Notes”). The net proceeds of issuance were $395.8 million, net of discount and transaction costs for an effective yield of 2.52%. The 2030 Senior Notes are unsecured and may be redeemed in whole at any time or in part from time to time, at Kemper’s option, at specified redemption prices.
3.800% Senior Notes Due 2032
On February 15, 2022, Kemper offered and sold $400.0 million aggregate principal of 3.800% senior notes due February 23, 2032 (the “2032 Senior Notes”). The net proceeds of issuance were $395.1 million, net of discount and transaction costs for an effective yield of 3.950%. The 2032 Senior Notes are unsecured and may be redeemed in whole at any time or in part from time to time, at Kemper’s option, at specified redemption prices.
5.875% Fixed-Rate Reset Junior Subordinated Debentures Due 2062
On March 10, 2022, Kemper issued $150.0 million aggregate principal amount of 5.875% Fixed-Rate Reset Junior Subordinated Debentures due March 15, 2062 (the “2062 Junior Debentures”). The net proceeds from issuance were $144.7 million, net of discount and transaction costs. The 2062 Junior Debentures will bear interest from and including the date of original issue to, but excluding, March 15, 2027 (the “First Reset Date”) at the fixed rate of 5.875% per annum. The interest rate on the First Reset Date, and subsequent Reset Dates, will be equal to the Five-Year Treasury Rate as of the most recent Reset Date plus 4.140% to be reset on each Reset Date. Interest is due quarterly in arrears beginning on June 15, 2022. The Company has the option to defer interest payments for one or more optional deferral periods of up to five consecutive years, provided that no optional deferral period shall extend beyond March 15, 2062, or any earlier accelerated maturity date arising from an event of default or any earlier redemption of the 2062 Junior Debentures.
The 2062 Junior Debentures are unsecured and may be redeemed in whole or in part on the First Reset Date or any time thereafter, at a redemption price equal to the principal amount of the debentures being redeemed plus any accrued and unpaid interest.
NOTE 24. DEBT (Continued)
Short-term Debt
Kemper’s subsidiaries, United Insurance, Trinity Universal Insurance Company (“Trinity”) and AAC, are members of the FHLBs of Chicago, Dallas and Chicago, respectively. The Company periodically uses short-term FHLB borrowings for cash management and risk management purposes, in addition to long-term FHLB borrowings for the spread lending program. The Company did not receive advances or make repayments of short-term debt during the years ended December 31, 2024 or 2023 for cash and risk management purposes. There were no short-term debt advances from the FHLBs of Chicago or Dallas outstanding at December 31, 2024 or December 31, 2023. For information on United Insurance’s funding agreement with the FHLB of Chicago in connection with the spread lending program, see Note 23, “Policyholder Obligations,” to the Consolidated Financial Statements.
Interest Expense and Interest Paid
Interest Expense, including facility fees, accretion of discount, amortization of premium and amortization of issuance costs, was $56.9 million, $56.1 million and $54.7 million for the years ended December 31, 2024, 2023 and 2022 respectively. Interest paid, including facility fees, was $54.5 million, $54.5 million and $51.5 million for the years ended December 31, 2024, 2023 and 2022 respectively.
v3.25.0.1
Leases
12 Months Ended
Dec. 31, 2024
Leases [Abstract]  
Leases LEASES
The Company leases certain office space under non-cancelable operating leases, with initial terms typically ranging from one to fifteen years, along with options that permit renewals for additional periods. The Company also leases certain vehicles and equipment under non-cancelable operating leases, with initial terms typically ranging from one to five years. Minimum rent is expensed on a straight-line basis over the term of the lease.
The following table presents operating lease right-of-use assets and lease liabilities.
(Dollars in Millions)Dec 31, 2024Dec 31, 2023
Operating Lease Right-of-Use Assets$33.9 $38.4 
Operating Lease Liabilities51.6 62.3 
Lease expenses are included in Insurance and Other Expenses in the Consolidated Statements of Income (Loss). Additional information regarding the Company’s operating leases for the year ended December 31, 2024 and 2023 is presented below.
(Dollars in Millions)20242023
Lease Cost:
Operating Lease Cost$15.5 $15.7 
Variable Lease Cost4.7 3.2 
Short-Term Lease Cost1
1.1 0.3 
Total Lease Cost$21.3 $19.2 
1 Leases with an initial term of twelve months or less are not recorded on the Consolidated Balance Sheets.
The Company had no expenses during the year ended December 31, 2024 or 2022 associated with lease impairments and other related costs. The Company incurred expenses of $18.0 million for the year ended December 31, 2023 associated with lease impairments and other related costs.
NOTE 25. LEASES (Continued)
Other Information on Operating Leases
Significant judgments and assumptions for determining lease asset and liability at December 31, 2024 and 2023 are presented below.
20242023
Weighted-average Remaining Lease Term - Operating Leases4.5 years5.5 years
Weighted-average Discount Rate - Operating Leases4.5 %4.3 %
Most of the Company’s leases do not provide an implicit rate. Accordingly, the Company uses its incremental borrowing rate based on the information available at the commencement date to determine its lease payments’ present value.
Future minimum lease payments under operating leases at December 31, 2024 are presented below.
(Dollars in Millions)
2025$18.2 
202611.3 
20279.9 
20287.1 
20295.4 
2030 and Thereafter12.9 
Total Future Payments$64.8 
Less: Discount13.2 
Present Value of Minimum Lease Payments$51.6 
As of December 31, 2024 and 2023, the Company did not have any finance leases.
Leases LEASES
The Company leases certain office space under non-cancelable operating leases, with initial terms typically ranging from one to fifteen years, along with options that permit renewals for additional periods. The Company also leases certain vehicles and equipment under non-cancelable operating leases, with initial terms typically ranging from one to five years. Minimum rent is expensed on a straight-line basis over the term of the lease.
The following table presents operating lease right-of-use assets and lease liabilities.
(Dollars in Millions)Dec 31, 2024Dec 31, 2023
Operating Lease Right-of-Use Assets$33.9 $38.4 
Operating Lease Liabilities51.6 62.3 
Lease expenses are included in Insurance and Other Expenses in the Consolidated Statements of Income (Loss). Additional information regarding the Company’s operating leases for the year ended December 31, 2024 and 2023 is presented below.
(Dollars in Millions)20242023
Lease Cost:
Operating Lease Cost$15.5 $15.7 
Variable Lease Cost4.7 3.2 
Short-Term Lease Cost1
1.1 0.3 
Total Lease Cost$21.3 $19.2 
1 Leases with an initial term of twelve months or less are not recorded on the Consolidated Balance Sheets.
The Company had no expenses during the year ended December 31, 2024 or 2022 associated with lease impairments and other related costs. The Company incurred expenses of $18.0 million for the year ended December 31, 2023 associated with lease impairments and other related costs.
NOTE 25. LEASES (Continued)
Other Information on Operating Leases
Significant judgments and assumptions for determining lease asset and liability at December 31, 2024 and 2023 are presented below.
20242023
Weighted-average Remaining Lease Term - Operating Leases4.5 years5.5 years
Weighted-average Discount Rate - Operating Leases4.5 %4.3 %
Most of the Company’s leases do not provide an implicit rate. Accordingly, the Company uses its incremental borrowing rate based on the information available at the commencement date to determine its lease payments’ present value.
Future minimum lease payments under operating leases at December 31, 2024 are presented below.
(Dollars in Millions)
2025$18.2 
202611.3 
20279.9 
20287.1 
20295.4 
2030 and Thereafter12.9 
Total Future Payments$64.8 
Less: Discount13.2 
Present Value of Minimum Lease Payments$51.6 
As of December 31, 2024 and 2023, the Company did not have any finance leases.
v3.25.0.1
Catastrophe Reinsurance
12 Months Ended
Dec. 31, 2024
Reinsurance Disclosures [Abstract]  
Catastrophe Reinsurance CATASTROPHE REINSURANCE
Catastrophes and natural disasters are inherent risks of the property and casualty insurance business. These catastrophic events and natural disasters include, without limitation, hurricanes, tornadoes, earthquakes, hailstorms, wildfires, high winds and winter storms. Such events result in insured losses that are, and will continue to be, a material factor in the results of operations and financial position of the Company’s property and casualty insurance companies. Further, because the level of these insured losses occurring in any one year cannot be accurately predicted, these losses may contribute to material year-to-year fluctuations in the results of operations and financial position of these companies. Specific types of catastrophic events are more likely to occur at certain times within the year than others. This factor adds an element of seasonality to property and casualty insurance claims. The Company has adopted the industry-wide catastrophe classifications of storms and other events promulgated by the Insurance Services Office (“ISO”) to track and report losses related to catastrophes. ISO classifies a disaster as a catastrophe when the event causes $25.0 million or more in direct insured losses to property and affects a significant number of policyholders and insurers. ISO-classified catastrophes are assigned a unique serial number recognized throughout the insurance industry. The discussions that follow utilize ISO’s definition of catastrophes.
The Company manages its exposure to catastrophes and other natural disasters through a combination of geographical diversification, restrictions on the amount and location of new business production in certain regions, and reinsurance. To limit its exposures to catastrophic events, the Company maintains a catastrophe reinsurance program for the property and casualty insurance companies. In 2024, the property business written through the Life segment was included in the catastrophe reinsurance program. Coverage for the catastrophe reinsurance program is provided in various layers through multiple excess of loss reinsurance contracts and an annual aggregate excess property catastrophe reinsurance contract.
NOTE 26. CATASTROPHE REINSURANCE (Continued)
Coverage on individual catastrophes provided under the excess of loss reinsurance contracts effective January 1, 2024 to December 31, 2024 is provided in various layers as presented below.
DOLLARS IN MILLIONSCatastrophe Losses and
LAE
Percentage
of Coverage
In Excess ofUp to
Retained$— $50.0 — %
1st Layer of Coverage50.0 150.0 85.0 
2nd Layer of Coverage150.0 240.0 95.0 
3rd Layer of Coverage240.0 250.0 31.7 
Coverage on individual catastrophes provided under the excess of loss reinsurance contracts effective January 1, 2023 to December 31, 2023 is provided in various layers as presented below.
DOLLARS IN MILLIONSCatastrophe Losses and
LAE
Percentage
of Coverage
In Excess ofUp to
Retained$— $50.0 — %
1st Layer of Coverage50.0 150.0 95.0 
2nd Layer of Coverage150.0 250.0 95.0 
3rd Layer of Coverage250.0 295.0 95.0 
4th Layer of Coverage295.0 325.0 95.0 
Coverage on individual catastrophes provided under the excess of loss reinsurance contracts effective January 1, 2022 to December 31, 2022 is provided in various layers as presented below.
DOLLARS IN MILLIONSCatastrophe Losses and
LAE
Percentage
of Coverage
In Excess ofUp to
Retained$— $50.0 — %
1st Layer of Coverage50.0 150.0 95.0 
2nd Layer of Coverage150.0 250.0 95.0 
3rd Layer of Coverage250.0 325.0 95.0 
4th Layer of Coverage325.0 350.0 95.0 
In the event that the incurred catastrophe losses and LAE covered by the catastrophe reinsurance programs presented in the three preceding tables exceed the retention for that particular layer, each of the programs allow for one reinstatement of such coverage. In such an instance, the Company is required to pay a reinstatement premium to the reinsurers to reinstate the full amount of reinsurance available under such layer.
The aggregate property catastrophe reinsurance contract was discontinued in 2023.
Coverage provided under the 2022 aggregate property catastrophe reinsurance contract is summarized below.
Aggregate Catastrophe
Losses and LAE
DOLLARS IN MILLIONSIn Excess ofUp to
Retained$— $65.0 
Coverage65.0 115.0 
The catastrophe reinsurance in 2024, 2023 and 2022 for the property and casualty insurance companies also included reinsurance coverage from the Florida Hurricane Catastrophe Fund (“FHCF”) for hurricane losses in Florida at retentions lower than those described above. The Life Insurance segment also purchases reinsurance from the FHCF for hurricane losses in Florida.
NOTE 26. CATASTROPHE REINSURANCE (Continued)
Reinsurance premiums for the Company’s catastrophe reinsurance programs and the FHCF Program reduced earned premiums for the years ended December 31, 2024, 2023 and 2022 by the following:
DOLLARS IN MILLIONS202420232022
Specialty Property & Casualty Insurance$6.5 $6.1 $8.9 
Life Insurance0.3 0.7 0.6 
Non-Core Operations9.6 9.5 22.5 
Total Ceded Catastrophe Reinsurance Premiums$16.4 $16.3 $32.0 
The Company did not pay any reinstatement premiums in 2024, 2023, or 2022.
Catastrophe losses and LAE (including reserve development), net of reinsurance recoveries, for the years ended December 31, 2024, 2023 and 2022 by business segment are presented below.
DOLLARS IN MILLIONS202420232022
Specialty Property & Casualty Insurance$20.6 $32.2 $23.6 
Life Insurance2.1 3.0 3.3 
Non-Core Operations48.6 52.4 48.3 
Total Catastrophe Losses and LAE$71.3 $87.6 $75.2 
The Company had no material recoveries under its catastrophe reinsurance treaties for the years ended December 31, 2024 and 2023.
Total prior year catastrophe loss and LAE reserves, net of reinsurance recoverables, developed adversely by $6.0 million in 2024, favorably by $9.1 million in 2023 and favorably by $4.1 million in 2022. The Specialty Property & Casualty Insurance segment reported adverse catastrophe reserve development of $0.7 million, favorable development of $2.3 million, and adverse development of $0.6 million in 2024, 2023 and 2022, respectively. The Life Insurance segment reported favorable catastrophe reserve development of $0.1 million, adverse development of $0.8 million and adverse development of $1.5 million in 2024, 2023 and 2022, respectively. Non-Core Operations reported adverse catastrophe reserve development of $5.4 million, favorable development of $7.6 million and favorable development of $6.2 million in 2024, 2023 and 2022, respectively.
The process of estimating and establishing reserves for catastrophe losses is inherently uncertain and the actual ultimate cost of a claim, net of actual reinsurance recoveries, may vary materially from the estimated amount reserved. The Company’s estimates of direct catastrophe losses are generally based on inspections by claims adjusters and historical loss development experience for areas that have not been inspected or for claims that have not yet been reported. The Company’s estimates of direct catastrophe losses are based on the coverages provided by its insurance policies. The Company’s homeowners and dwelling insurance policies do not provide coverage for losses caused by floods, but generally provide coverage for physical damage caused by wind or wind-driven rain. Accordingly, the Company’s estimates of direct losses for homeowners and dwelling insurance do not include losses caused by flood. Depending on the policy, automobile insurance may provide coverage for losses caused by flood. Estimates of the number and severity of claims ultimately reported are influenced by many variables, including, but not limited to, repair or reconstruction costs and determination of cause of loss that are difficult to quantify and will influence the final amount of claim settlements. All these factors, coupled with the impact of the availability of labor and material on costs, require significant judgment in the reserve setting process. A change in any one or more of these factors is likely to result in an ultimate net claim cost different from the estimated reserve. The Company’s estimates of indirect losses from wind pools and joint underwriting associations are based on a variety of factors, including, but not limited to, actual or estimated assessments provided by or received from such entities, insurance industry estimates of losses, and estimates of the Company’s market share in the assessable states. Actual assessments may differ materially from these estimated amounts.
OTHER REINSURANCE
In addition to the reinsurance programs described in Note 26, “Catastrophe Reinsurance,” to the Consolidated Financial Statements, Kemper’s insurance subsidiaries utilize other reinsurance arrangements to limit their maximum loss, provide greater diversification of risk and to minimize exposures on larger risks. The ceding of insurance does not discharge the primary
NOTE 27. OTHER REINSURANCE (Continued)
liability of the original insurer. Accordingly, insurance reserve liabilities are reported gross of any estimated recovery from reinsurers in the Consolidated Balance Sheets. Amounts recoverable from reinsurers are estimated in a manner consistent with the insurance reserve liability and are included in Other Receivables in the Consolidated Balance Sheets. Reinsurance Recoverables were $78.7 million and $86.5 million at December 31, 2024 and 2023, respectively, of which $26.0 million and $34.1 million was related to short-duration policies, respectively, and $52.7 million and $52.4 million related to long-duration policies, respectively.
Earned Premiums ceded on long-duration and short-duration policies were $33.1 million, $32.7 million and $42.7 million for the years ended December 31, 2024, 2023 and 2022, respectively, of which $16.4 million, $16.3 million and $32.0 million, respectively, was related to catastrophe reinsurance. See Note 26, “Catastrophe Reinsurance,” to the Consolidated Financial Statements for additional information regarding the Company’s catastrophe reinsurance programs. Certain insurance subsidiaries assume business from other insurance companies and involuntary pools. Earned Premiums assumed on long-duration and short-duration policies were $21.8 million, $42.9 million and $41.4 million for the years ended December 31, 2024, 2023 and 2022, respectively.
Trinity and Capitol County Mutual Fire Insurance Company (“Capitol”) are parties to a quota share reinsurance agreement whereby Trinity assumes 100% of the business written by Capitol, subject to a cap, for ceded losses for dwelling coverage. Earned Premiums assumed by Trinity from Capitol were $10.5 million, $10.4 million and $11.9 million for the years ended December 31, 2024, 2023 and 2022, respectively. Capitol is a mutual insurance company and, accordingly, is owned by its policyholders. Trinity and Old Reliable Casualty Company (“ORCC”), a subsidiary of Capitol, are parties to a quota share reinsurance agreement whereby Trinity assumes 100% of the business written by ORCC, subject to a cap, for ceded losses for dwelling coverage. Earned Premiums assumed by Trinity from ORCC were $2.3 million, $2.7 million and $3.2 million for the years ended December 31, 2024, 2023 and 2022, respectively.
Five employees of the Company serve as directors of Capitol’s five member board of directors. Nine employees of the Company also serve as directors of ORCC’s nine member board of directors. Kemper’s subsidiary, United Insurance, provides claims and administrative services to Capitol and ORCC. In addition, agents appointed by Kemper’s subsidiary, The Reliable Life Insurance Company, and who are employed by United Insurance, are also appointed by Capitol and ORCC to sell property insurance products for the Company’s Life Insurance segment. The Company also provides certain investment services to Capitol and ORCC.
v3.25.0.1
Other Reinsurance
12 Months Ended
Dec. 31, 2024
Reinsurance Disclosures [Abstract]  
Other Reinsurance CATASTROPHE REINSURANCE
Catastrophes and natural disasters are inherent risks of the property and casualty insurance business. These catastrophic events and natural disasters include, without limitation, hurricanes, tornadoes, earthquakes, hailstorms, wildfires, high winds and winter storms. Such events result in insured losses that are, and will continue to be, a material factor in the results of operations and financial position of the Company’s property and casualty insurance companies. Further, because the level of these insured losses occurring in any one year cannot be accurately predicted, these losses may contribute to material year-to-year fluctuations in the results of operations and financial position of these companies. Specific types of catastrophic events are more likely to occur at certain times within the year than others. This factor adds an element of seasonality to property and casualty insurance claims. The Company has adopted the industry-wide catastrophe classifications of storms and other events promulgated by the Insurance Services Office (“ISO”) to track and report losses related to catastrophes. ISO classifies a disaster as a catastrophe when the event causes $25.0 million or more in direct insured losses to property and affects a significant number of policyholders and insurers. ISO-classified catastrophes are assigned a unique serial number recognized throughout the insurance industry. The discussions that follow utilize ISO’s definition of catastrophes.
The Company manages its exposure to catastrophes and other natural disasters through a combination of geographical diversification, restrictions on the amount and location of new business production in certain regions, and reinsurance. To limit its exposures to catastrophic events, the Company maintains a catastrophe reinsurance program for the property and casualty insurance companies. In 2024, the property business written through the Life segment was included in the catastrophe reinsurance program. Coverage for the catastrophe reinsurance program is provided in various layers through multiple excess of loss reinsurance contracts and an annual aggregate excess property catastrophe reinsurance contract.
NOTE 26. CATASTROPHE REINSURANCE (Continued)
Coverage on individual catastrophes provided under the excess of loss reinsurance contracts effective January 1, 2024 to December 31, 2024 is provided in various layers as presented below.
DOLLARS IN MILLIONSCatastrophe Losses and
LAE
Percentage
of Coverage
In Excess ofUp to
Retained$— $50.0 — %
1st Layer of Coverage50.0 150.0 85.0 
2nd Layer of Coverage150.0 240.0 95.0 
3rd Layer of Coverage240.0 250.0 31.7 
Coverage on individual catastrophes provided under the excess of loss reinsurance contracts effective January 1, 2023 to December 31, 2023 is provided in various layers as presented below.
DOLLARS IN MILLIONSCatastrophe Losses and
LAE
Percentage
of Coverage
In Excess ofUp to
Retained$— $50.0 — %
1st Layer of Coverage50.0 150.0 95.0 
2nd Layer of Coverage150.0 250.0 95.0 
3rd Layer of Coverage250.0 295.0 95.0 
4th Layer of Coverage295.0 325.0 95.0 
Coverage on individual catastrophes provided under the excess of loss reinsurance contracts effective January 1, 2022 to December 31, 2022 is provided in various layers as presented below.
DOLLARS IN MILLIONSCatastrophe Losses and
LAE
Percentage
of Coverage
In Excess ofUp to
Retained$— $50.0 — %
1st Layer of Coverage50.0 150.0 95.0 
2nd Layer of Coverage150.0 250.0 95.0 
3rd Layer of Coverage250.0 325.0 95.0 
4th Layer of Coverage325.0 350.0 95.0 
In the event that the incurred catastrophe losses and LAE covered by the catastrophe reinsurance programs presented in the three preceding tables exceed the retention for that particular layer, each of the programs allow for one reinstatement of such coverage. In such an instance, the Company is required to pay a reinstatement premium to the reinsurers to reinstate the full amount of reinsurance available under such layer.
The aggregate property catastrophe reinsurance contract was discontinued in 2023.
Coverage provided under the 2022 aggregate property catastrophe reinsurance contract is summarized below.
Aggregate Catastrophe
Losses and LAE
DOLLARS IN MILLIONSIn Excess ofUp to
Retained$— $65.0 
Coverage65.0 115.0 
The catastrophe reinsurance in 2024, 2023 and 2022 for the property and casualty insurance companies also included reinsurance coverage from the Florida Hurricane Catastrophe Fund (“FHCF”) for hurricane losses in Florida at retentions lower than those described above. The Life Insurance segment also purchases reinsurance from the FHCF for hurricane losses in Florida.
NOTE 26. CATASTROPHE REINSURANCE (Continued)
Reinsurance premiums for the Company’s catastrophe reinsurance programs and the FHCF Program reduced earned premiums for the years ended December 31, 2024, 2023 and 2022 by the following:
DOLLARS IN MILLIONS202420232022
Specialty Property & Casualty Insurance$6.5 $6.1 $8.9 
Life Insurance0.3 0.7 0.6 
Non-Core Operations9.6 9.5 22.5 
Total Ceded Catastrophe Reinsurance Premiums$16.4 $16.3 $32.0 
The Company did not pay any reinstatement premiums in 2024, 2023, or 2022.
Catastrophe losses and LAE (including reserve development), net of reinsurance recoveries, for the years ended December 31, 2024, 2023 and 2022 by business segment are presented below.
DOLLARS IN MILLIONS202420232022
Specialty Property & Casualty Insurance$20.6 $32.2 $23.6 
Life Insurance2.1 3.0 3.3 
Non-Core Operations48.6 52.4 48.3 
Total Catastrophe Losses and LAE$71.3 $87.6 $75.2 
The Company had no material recoveries under its catastrophe reinsurance treaties for the years ended December 31, 2024 and 2023.
Total prior year catastrophe loss and LAE reserves, net of reinsurance recoverables, developed adversely by $6.0 million in 2024, favorably by $9.1 million in 2023 and favorably by $4.1 million in 2022. The Specialty Property & Casualty Insurance segment reported adverse catastrophe reserve development of $0.7 million, favorable development of $2.3 million, and adverse development of $0.6 million in 2024, 2023 and 2022, respectively. The Life Insurance segment reported favorable catastrophe reserve development of $0.1 million, adverse development of $0.8 million and adverse development of $1.5 million in 2024, 2023 and 2022, respectively. Non-Core Operations reported adverse catastrophe reserve development of $5.4 million, favorable development of $7.6 million and favorable development of $6.2 million in 2024, 2023 and 2022, respectively.
The process of estimating and establishing reserves for catastrophe losses is inherently uncertain and the actual ultimate cost of a claim, net of actual reinsurance recoveries, may vary materially from the estimated amount reserved. The Company’s estimates of direct catastrophe losses are generally based on inspections by claims adjusters and historical loss development experience for areas that have not been inspected or for claims that have not yet been reported. The Company’s estimates of direct catastrophe losses are based on the coverages provided by its insurance policies. The Company’s homeowners and dwelling insurance policies do not provide coverage for losses caused by floods, but generally provide coverage for physical damage caused by wind or wind-driven rain. Accordingly, the Company’s estimates of direct losses for homeowners and dwelling insurance do not include losses caused by flood. Depending on the policy, automobile insurance may provide coverage for losses caused by flood. Estimates of the number and severity of claims ultimately reported are influenced by many variables, including, but not limited to, repair or reconstruction costs and determination of cause of loss that are difficult to quantify and will influence the final amount of claim settlements. All these factors, coupled with the impact of the availability of labor and material on costs, require significant judgment in the reserve setting process. A change in any one or more of these factors is likely to result in an ultimate net claim cost different from the estimated reserve. The Company’s estimates of indirect losses from wind pools and joint underwriting associations are based on a variety of factors, including, but not limited to, actual or estimated assessments provided by or received from such entities, insurance industry estimates of losses, and estimates of the Company’s market share in the assessable states. Actual assessments may differ materially from these estimated amounts.
OTHER REINSURANCE
In addition to the reinsurance programs described in Note 26, “Catastrophe Reinsurance,” to the Consolidated Financial Statements, Kemper’s insurance subsidiaries utilize other reinsurance arrangements to limit their maximum loss, provide greater diversification of risk and to minimize exposures on larger risks. The ceding of insurance does not discharge the primary
NOTE 27. OTHER REINSURANCE (Continued)
liability of the original insurer. Accordingly, insurance reserve liabilities are reported gross of any estimated recovery from reinsurers in the Consolidated Balance Sheets. Amounts recoverable from reinsurers are estimated in a manner consistent with the insurance reserve liability and are included in Other Receivables in the Consolidated Balance Sheets. Reinsurance Recoverables were $78.7 million and $86.5 million at December 31, 2024 and 2023, respectively, of which $26.0 million and $34.1 million was related to short-duration policies, respectively, and $52.7 million and $52.4 million related to long-duration policies, respectively.
Earned Premiums ceded on long-duration and short-duration policies were $33.1 million, $32.7 million and $42.7 million for the years ended December 31, 2024, 2023 and 2022, respectively, of which $16.4 million, $16.3 million and $32.0 million, respectively, was related to catastrophe reinsurance. See Note 26, “Catastrophe Reinsurance,” to the Consolidated Financial Statements for additional information regarding the Company’s catastrophe reinsurance programs. Certain insurance subsidiaries assume business from other insurance companies and involuntary pools. Earned Premiums assumed on long-duration and short-duration policies were $21.8 million, $42.9 million and $41.4 million for the years ended December 31, 2024, 2023 and 2022, respectively.
Trinity and Capitol County Mutual Fire Insurance Company (“Capitol”) are parties to a quota share reinsurance agreement whereby Trinity assumes 100% of the business written by Capitol, subject to a cap, for ceded losses for dwelling coverage. Earned Premiums assumed by Trinity from Capitol were $10.5 million, $10.4 million and $11.9 million for the years ended December 31, 2024, 2023 and 2022, respectively. Capitol is a mutual insurance company and, accordingly, is owned by its policyholders. Trinity and Old Reliable Casualty Company (“ORCC”), a subsidiary of Capitol, are parties to a quota share reinsurance agreement whereby Trinity assumes 100% of the business written by ORCC, subject to a cap, for ceded losses for dwelling coverage. Earned Premiums assumed by Trinity from ORCC were $2.3 million, $2.7 million and $3.2 million for the years ended December 31, 2024, 2023 and 2022, respectively.
Five employees of the Company serve as directors of Capitol’s five member board of directors. Nine employees of the Company also serve as directors of ORCC’s nine member board of directors. Kemper’s subsidiary, United Insurance, provides claims and administrative services to Capitol and ORCC. In addition, agents appointed by Kemper’s subsidiary, The Reliable Life Insurance Company, and who are employed by United Insurance, are also appointed by Capitol and ORCC to sell property insurance products for the Company’s Life Insurance segment. The Company also provides certain investment services to Capitol and ORCC.
v3.25.0.1
Income Taxes
12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
Income Taxes INCOME TAXES
The tax effects of temporary differences that give rise to significant portions of the Company’s Net Deferred Income Tax Assets and Deferred Income Tax Liabilities at December 31, 2024 and 2023 were:
DOLLARS IN MILLIONS20242023
Deferred Income Tax Assets:
Unearned Premium Reserves$52.8 $54.0 
Tax Capitalization of Policy Acquisition Costs49.5 46.3 
Payroll and Employee Benefit Accruals34.7 34.8 
Investments147.6 103.4 
Net Operating Loss and Credit Carryforwards14.0 114.6 
Other45.9 32.2 
Subtotal344.5 385.3 
Valuation Allowance(38.7)(27.4)
Total Deferred Income Tax Assets305.8 357.9 
Deferred Income Tax Liabilities:
Insurance Reserves39.5 12.7 
Deferred Policy Acquisition Costs132.3 124.3 
Goodwill and Other Intangible Assets
35.0 35.8 
Depreciable Assets14.6 19.3 
Other4.4 6.0 
Total Deferred Income Tax Liabilities225.8 198.1 
Net Deferred Income Tax Assets1
$80.0 $159.8 
1 Includes $1.5 million attributable to Kemper Reciprocal, which is reported as a consolidated variable interest entity.
Due to jurisdictional differences in which the Company operates, the consolidated net deferred tax asset of $80.0 million is reported on the Consolidated Balance Sheets as a total deferred tax asset of $94.8 million and a deferred tax liability of $14.8 million.
The evaluation of the recoverability of the deferred tax asset and the need for a valuation allowance is based on the weight of all available positive and negative evidence. For the year ended December 31, 2024, a valuation allowance of $38.7 million was recorded against those deferred tax assets that were determined not to be more likely than not to be realized based on Management’s assessment, an increase of $11.3 million from the year ended December 31, 2023 when a $27.4 million valuation allowance was recorded.
The expiration of federal net operating loss (“NOL”) carryforwards and their related deferred income tax assets at December 31, 2024 is presented below by year of expiration.
DOLLARS IN MILLIONS
NOL
Carry-forwards
Deferred Tax Asset
Expiring in:
20430.3 0.1 
20446.0 1.3 
No Expiration60.2 12.6 
Total All Years$66.5 $14.0 
The carryforwards relate to federal NOL carryforwards which the Company expects to fully utilize prior to expiration.
There were no Unrecognized Tax Benefits at December 31, 2024, 2023 or 2022. The Company recognizes interest and penalties, if any, related to unrecognized tax benefits in Income Tax Expense (Benefit). There were no liabilities for accrued interest and penalties as of December 31, 2024, 2023 or 2022.
NOTE 28. INCOME TAXES (Continued)
The statute of limitations related to Kemper and its eligible subsidiaries’ consolidated Federal income tax returns is closed for all tax years up to and including 2011 as well as 2018 and 2019. As a result of the Company filing amended federal income tax returns, tax years 2012 and 2013 are under limited examination with respect to carryback adjustments associated with the amended returns. Tax years 2020 and 2022 are currently under examination. The statute of limitations related to tax years 2014, 2015, 2016, and 2017 has been extended to December 31, 2025. Tax years 2021, 2022 and 2023 are subject to a statute of three years from the extended due dates of October 15, 2022, 2023 and 2024, respectively.
The expiration of the statute of limitations related to the various state income tax returns that Kemper and its subsidiaries file varies by state.
The components of Income Tax Expense (Benefit) from Operations for the years ended December 31, 2024, 2023 and 2022 were:
DOLLARS IN MILLIONS202420232022
Current Income Tax Expense (Benefit)
$11.9 $(4.0)$6.2 
Deferred Income Tax Expense (Benefit)
64.1 (70.8)(90.6)
Income Tax Expense (Benefit)
$76.0 $(74.8)$(84.4)
Federal income taxes paid, net of income tax refunds received, were $9.9 million and $1.1 million in 2024 and 2022, respectively. Federal income tax refunds received, net of income taxes paid, were $107.7 million in 2023.
State income taxes paid, net of income tax refunds received, were $1.3 million and $1.0 million in 2024 and 2023, respectively. State income taxes refunds received, net of income taxes paid, were $0.4 million in 2022.
No foreign income taxes were paid or refunded in 2024, 2023, or 2022.
A reconciliation of the Statutory Federal Income Tax Expense (Benefit) and Rate to the Company’s Effective Income Tax Expense (Benefit) and Rate from Operations for the years ended December 31, 2024, 2023 and 2022 is presented below.
DOLLARS IN MILLIONS202420232022
AmountRateAmountRateAmountRate
Statutory Federal Income Tax Expense (Benefit)
$81.6 21.0 %$(72.8)21.0 %$(77.9)21.0 %
Tax-exempt Income and Dividends Received Deduction
(3.4)(0.9)(4.8)1.4 (5.3)1.3 
Untaxed Earnings on Company-Owned Life Insurance(7.5)(1.9)(6.1)1.8 (8.0)2.1 
Tax credits(1.2)(0.3)(3.1)0.9 (6.5)1.7 
Stock-Based Compensation(0.1)— 0.3 (0.1)1.3 (0.3)
Nondeductible Executive Compensation3.5 0.9 1.8 (0.5)1.5 (0.4)
Goodwill impairment— — 6.3 (1.8)— — 
Expense on Transactions— — — — 11.5 (3.0)
Effect of foreign operations(11.3)(2.9)(27.4)7.9 — — 
Change in valuation allowance11.3 2.9 27.4 (7.9)— — 
Other, Net3.1 0.8 3.6 (1.1)(1.0)0.3 
Effective Income Tax Expense (Benefit)
$76.0 19.6 %$(74.8)21.6 %$(84.4)22.7 %
NOTE 28. INCOME TAXES (Continued)
Comprehensive Income Tax Expense (Benefit) included in the Consolidated Financial Statements for the years ended December 31, 2024, 2023 and 2022 was:
DOLLARS IN MILLIONS202420232022
Income Tax Expense (Benefit):
Operations$76.0 $(74.8)$(84.4)
Unrealized (Depreciation) Appreciation on Securities
(42.2)50.3 (325.5)
Tax Effects from Postretirement Benefit Plans(0.3)12.4 4.0 
Tax Effects on changes in Discount Rate for Life Reserves58.3 (21.2)289.9 
Tax Effects from Cash Flow Hedge(0.8)— 1.2 
Comprehensive Income Tax Expense (Benefit)
$91.0 $(33.3)$(114.8)
v3.25.0.1
Commitments and Contingencies
12 Months Ended
Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies COMMITMENTS AND CONTINGENCIES
In the ordinary course of its businesses, the Company is involved in legal proceedings including lawsuits, arbitration, regulatory examinations, audits and inquiries. Based on currently available information, the Company does not believe that it is reasonably possible that any of its pending legal proceedings will have a material effect on the Company’s Consolidated Financial Statements and Notes to the Consolidated Financial Statements.
v3.25.0.1
Related Parties
12 Months Ended
Dec. 31, 2024
Related Party Transactions [Abstract]  
Related Parties RELATED PARTIES
As described in Note 27, “Other Reinsurance,” to the Consolidated Financial Statements, the Company has certain relationships with Capitol, a mutual insurance company that is owned by its policyholders, and ORCC, a subsidiary of Capitol. There were no other material related party transactions during the year ended December 31, 2024.
v3.25.0.1
Schedule 1 - Investments Other Than Investments in Related Parties
12 Months Ended
Dec. 31, 2024
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Abstract]  
Schedule of Investments Other than Investments in Related Parties
KEMPER CORPORATION AND SUBSIDIARIES
INVESTMENTS OTHER THAN INVESTMENTS IN RELATED PARTIES
DECEMBER 31, 2024
(Dollars in Millions)
Amortized
Cost
Fair ValueAmount
Carried in
Balance Sheet
Fixed Maturities:
Bonds and Notes:
United States Government and Government Agencies and Authorities$588.6 $486.8 $486.8 
States and Political Subdivisions1,457.3 1,233.2 1,233.2 
Foreign Governments6.5 6.6 6.6 
Corporate Securities:
Other Bonds and Notes4,038.3 3,519.6 3,519.6 
Redeemable Preferred Stocks9.8 8.9 8.9 
Collateralized Loan Obligations747.8 741.5 741.5 
Other Mortgage- and Asset-backed446.7 413.0 413.0 
Total Investments in Fixed Maturities7,295.0 6,409.6 6,409.6 
Equity Securities at Fair Value:
Preferred Stocks22.6 22.6 22.6 
Common Stocks1.4 1.4 1.4 
Other Equity Interests194.5 194.5 194.5 
Total Investments in Equity Securities218.5 218.5 218.5 
Equity Method Limited Liability Investments at Cost Plus Cumulative Undistributed Earnings
186.3 XXX.X186.3 
Alternative Energy Partnership Investments17.6 XXX.X17.6 
Short-term Investments1,037.1 XXX.X1,037.1 
Company-Owned Life Insurance539.2 XXX.X539.2 
Loans to Policyholders280.7 XXX.X280.7 
Other Investments199.5 XXX.X199.5 
Total Investments$9,773.9 $8,888.5 
See Accompanying Report of Independent Registered Public Accounting Firm.
v3.25.0.1
Schedule 2 - Parent Company Financial Statements
12 Months Ended
Dec. 31, 2024
Condensed Financial Information Disclosure [Abstract]  
Parent Company Financial Statements
KEMPER CORPORATION
PARENT COMPANY BALANCE SHEETS
(Dollars in Millions)
December 31,
20242023
ASSETS
Investments in Subsidiaries$3,773.8 $3,594.1 
Fixed Maturities at Fair Value (Amortized Cost: 2024 – $0.5; 2023 - $177.4)
0.5 174.3 
Equity Securities at Fair Value (Cost: 2024 - $12.8; 2023 - $11.6)
10.9 9.9 
Short-term Investments453.8 180.2 
Other Investments22.2 18.8 
Cash2.3 1.5 
Other Receivables60.9 38.5 
Current Income Taxes54.3 33.9 
Right-of-Use Assets7.2 7.7 
Other Assets13.1 32.5 
Total Assets$4,399.0 $4,091.4 
LIABILITIES AND SHAREHOLDERS’ EQUITY
Senior Notes Payable, 4.350% due 2025 (Fair Value: 2024 – $448.1; 2023 – $440.8)
$449.9 $449.6 
Senior Notes Payable, 2.400% due 2030 (Fair Value: 2024 – $338.9; 2023 – $313.6)
397.5 397.0 
Senior Notes Payable, 3.800% due 2032 (Fair Value: 2024 - $352.2; 2023 - $338.4)
396.5 396.0 
Fixed-Rate Reset Junior Subordinated Debentures, 5.875% due 2062 (Fair Value: 2024 - $139.2; 2023 - $120.6)
147.7 146.6 
Deferred Income Tax Liability137.0 119.5 
Liabilities for Benefit Plans32.1 28.1 
Right-of-Use Liabilities21.3 23.3 
Accrued Expenses and Other Liabilities28.6 26.3 
Total Liabilities1,610.6 1,586.4 
Shareholders’ Equity:
Common Stock6.4 6.4 
Additional Paid-in Capital1,854.9 1,845.3 
Retained Earnings1,231.6 1,014.3 
Accumulated Other Comprehensive Loss
(304.5)(360.8)
Total Shareholders’ Equity attributable to Kemper Corporation
2,788.4 2,505.2 
Noncontrolling Interest
$— $(0.2)
Total Shareholders’ Equity
2,788.4 2,505.0 
Total Liabilities and Shareholders’ Equity$4,399.0 $4,091.4 
See Accompanying Report of Independent Registered Public Accounting Firm.
 
KEMPER CORPORATION
PARENT COMPANY STATEMENTS OF INCOME (LOSS)
(Dollars in Millions)
 For the Year Ended December 31,
 202420232022
Net Investment Income$15.9 $8.6 $16.6 
Change in Fair Value of Equity Securities(0.2)(1.5)(14.8)
Net Realized Investment (Losses) Gains
(10.6)(11.9)3.0 
Impairment Losses— (0.4)(0.2)
Other Income— — 1.1 
Total Revenues5.1 (5.2)5.7 
Interest Expense58.1 56.7 52.6 
Pension Settlement Expense(2.6)70.2 — 
Other Operating Expenses
12.7 6.1 6.6 
Total Operating Expenses68.2 133.0 59.2 
Loss before Income Taxes and Equity in Net Income (Loss) of Subsidiaries
(63.1)(138.2)(53.5)
Income Tax Benefit
(8.8)(28.4)(14.0)
Loss before Equity in Net Income (Loss) of Subsidiaries
(54.3)(109.8)(39.5)
Equity in Net Income (Loss) of Subsidiaries
372.1 (162.5)(247.1)
Net Income (Loss)317.8 (272.3)(286.6)
Less: Net Loss attributable to Noncontrolling Interest
— (0.2)— 
Net Income (Loss) attributable to Kemper Corporation
$317.8 $(272.1)$(286.6)
See Accompanying Report of Independent Registered Public Accounting Firm.
KEMPER CORPORATION
PARENT COMPANY STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
(Dollars in Millions) 
 For the Year Ended December 31,
 202420232022
Net Income (Loss)
$317.8 $(272.3)$(286.6)
Other Comprehensive Income (Loss):
Changes in Net Unrealized Gains (Losses) on Investment Securities:
Having No Credit Losses Recognized in Consolidated Statements of Loss:
Securities Held by Subsidiaries(210.5)235.0 (1,535.7)
Securities Held by Parent0.6 (0.6)(2.6)
Having Credit Losses Recognized in Consolidated Statements of Loss:
 Securities Held by Subsidiaries(0.6)(0.5)1.9 
Reclassification Adjustment for Securities Having No Credit Losses Included in Net Loss:
Securities Held by Subsidiaries8.8 4.5 (12.8)
Securities Held by Parent2.4 (0.1)— 
Reclassification Adjustment for Securities Having Credit Losses Included in Net Loss:
Securities Held by Subsidiaries(0.7)— — 
Unrecognized Postretirement Benefit Costs Arising During the Year:
Subsidiaries0.5 0.1 1.1 
Parent1.3 (7.4)18.2 
Reclassification Adjustment for Postretirement Benefit Costs Arising During the Year:
Subsidiaries(0.3)(0.3)— 
Parent(2.8)66.8 (0.4)
Unrecognized Gain (Loss) on Cash Flow Hedges Arising During the Year:
Subsidiaries(6.3)— — 
Reclassification Adjustment for Gain (Loss) on Cash Flow Hedges Arising During the Year:
Parent0.9 (0.2)5.9 
Change in Discount Rate on Future Life Policyholder Benefits278.0 (101.7)1,380.7 
Other Comprehensive Income (Loss) Before Income Taxes
71.3 195.6 (143.7)
Income Tax Expense (Benefit):
Changes in Net Unrealized (Losses) Gains on Investment Securities:
Having No Credit Losses Recognized in Consolidated Statements of Loss:
Securities Held by Subsidiaries(44.2)49.5 (322.7)
Securities Held by Parent0.1 (0.1)(0.5)
Having Credit Losses Recognized in Consolidated Statements of Loss:
Securities Held by Subsidiaries(0.3)(0.2)0.4 
Reclassification Adjustment for Securities Having No Credit Losses Included in Net Loss:
Securities Held by Subsidiaries1.8 1.0 (2.7)
Securities Held by Parent0.5 (0.1)— 
Reclassification Adjustment for Securities Having Credit Losses Included in Net Loss:
Securities Held by Subsidiaries(0.3)— — 
Unrecognized Postretirement Benefit Costs Arising During the Year:
Subsidiaries0.1 — 0.2 
Parent0.3 (1.3)3.9 
Reclassification Adjustment for Postretirement Benefit Costs Arising During the Year:
Subsidiaries— (0.2)— 
Parent(0.6)14.0 (0.1)
Unrecognized Gain (Loss) on Cash Flow Hedges Arising During the Year:
Subsidiaries(0.9)— — 
Reclassification Adjustment for Gain (Loss) on Cash Flow Hedges Arising During the Year:
Parent0.2 0.1 1.2 
Change in Discount Rate on Future Life Policyholder Benefits58.3 (21.2)289.9 
Income Tax Expense (Benefit)
15.0 41.5 (30.4)
Other Comprehensive Income (Loss)56.3 154.1 (113.3)
Total Comprehensive Income (Loss)
$374.1 $(118.2)$(399.9)
Less: Total Comprehensive Loss attributable to Noncontrolling Interest
— (0.2)— 
Total Comprehensive Income (Loss) attributable to Kemper Corporation$374.1 $(118.0)$(399.9)
See Accompanying Report of Independent Registered Public Accounting Firm.
KEMPER CORPORATION
PARENT COMPANY STATEMENTS OF CASH FLOWS
(Dollars in Millions)
 For the Year Ended December 31,
 202420232022
Operating Activities:
Net Income (Loss)
$317.8 $(272.3)$(286.6)
Adjustment Required to Reconcile Net Income (Loss) to Net Cash Provided by (Used in) Operations:
Equity in Net Loss (Income) of Subsidiaries(372.1)162.5 247.1 
Cash Dividends from Subsidiaries245.4 320.8 25.3 
Net Realized Investment Losses (Gains)
10.6 11.9 (3.0)
Settlement Costs Related to Defined Benefit Pension Plan(2.6)70.2 — 
Impairment Losses— 0.4 0.2 
Income from Change in Fair Value of Equity and Convertible Securities
0.2 1.5 14.8 
Other
31.9 (30.6)(48.9)
Net Cash Provided by (Used in) Operating Activities
231.2 264.4 (51.1)
Investing Activities:
Capital Contributed to Subsidiaries— (177.5)(537.8)
Contribution to Non-Controlling Interest
(18.0)(4.0)— 
Proceeds from the Sales, Calls and Maturities of Fixed Maturities35.3 50.8 0.1 
Proceeds from the Sales or Paydowns of Investments:
Equity Securities2.7 14.8 71.9 
Purchases of Investments:
Fixed Maturities— — (40.3)
Equity Securities(3.8)(2.1)(5.6)
Net Sales (Purchases) of Short-term Investments
(126.3)(112.2)138.9 
Other(0.1)(23.2)(3.1)
Net Cash Used in Investing Activities
(110.2)(253.4)(375.9)
Financing Activities:
Notes Payable Proceeds:
Proceeds from Issuance of 3.800% Senior Notes due February 23, 2032
— — 396.3 
Issuance Fees from Issuance of 3.800% Senior Notes due February 23, 2032
— — (1.2)
Proceeds from Issuance of 5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062
— — 145.6 
Issuance Fees from Issuance of 5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062
— — (0.9)
Proceeds from Shares Issued under Employee Stock Purchase Plan3.8 4.3 4.9 
Common Stock Repurchases(38.9)— — 
Dividends and Dividend Equivalents Paid(80.1)(79.6)(79.7)
Other(5.0)(0.5)0.6 
Net Cash (Used in) Provided by Financing Activities
(120.2)(75.8)465.6 
Net increase (decrease) in cash
0.8 (64.8)38.6 
Cash, Beginning of Year
1.5 66.3 27.7 
Cash, End of Year
$2.3 $1.5 $66.3 
See Accompanying Report of Independent Registered Public Accounting Firm.
KEMPER CORPORATION
FINANCIAL INFORMATION OF KEMPER CORPORATION
NOTES TO FINANCIAL INFORMATION
(Dollars in Millions)
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial information of Kemper Corporation (“Kemper” or the “Parent Company”) should be read in conjunction with the Consolidated Financial Statements and Notes thereto included in Item 8 of this Form 10-K. Kemper’s subsidiaries are accounted for using the equity method of accounting. Equity in Net Income (Loss) of Subsidiaries of these subsidiaries is presented on the Statements of Operations as Equity in Net Income (Loss) of Subsidiaries.
NOTE 2. GUARANTEES
On July 1, 2022, Kemper executed an indefinite agreement with its subsidiary, Kemper Bermuda Ltd, which requires Kemper to contribute up to $300.0 million in contributed capital to maintain its minimum Enhanced Capital Requirement (“ECR”) as required by the Bermuda Monetary Authority as a Class C insurer. As of December 31, 2024 and 2023, Kemper had contributed $40.0 million under this agreement.
NOTE 3. SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Kemper did not receive any non-cash dividends from or make any non-cash capital contributions to subsidiaries during 2024. In 2023, Kemper received $385.6 million in non-cash dividends from subsidiaries and made non-cash capital contributions of $336.5 million to subsidiaries.
NOTE 4. LEASES
Kemper leases certain office space for its current and former corporate headquarters under non-cancelable operating leases.
The following table presents operating lease Right-of-Use (“ROU”) assets and lease liabilities at December 31, 2024 and 2023.
DOLLARS IN MILLIONS20242023
Operating Lease Right-of-Use Assets$7.2 $7.7 
Operating Lease Liabilities21.3 23.3 
Supplemental cash flow information related to Kemper’s operating leases for the year-ended December 31, 2024 and December 31, 2023 respectively are presented follows.
DOLLARS IN MILLIONS20242023
Operating Cash Flows from Operating Leases (Fixed Payments)$3.0 $5.8 
Operating Cash Flows from Operating Leases (Liability Reduction)2.1 4.8 

Significant judgments and assumptions for determining lease asset and liability as December 31, 2024 and December 31, 2023 respectively are presented below.
DOLLARS IN MILLIONS20242023
Weighted-average Remaining Lease Term - Operating Leases9.0 years10.0 years
Weighted-average Discount Rate - Operating Leases4.0 %4.1 %
KEMPER CORPORATION
FINANCIAL INFORMATION OF KEMPER CORPORATION
NOTES TO FINANCIAL INFORMATION
(Dollars in Millions)

NOTE 4. LEASES (Continued)
Kemper’s leases do not provide an implicit rate. Accordingly, Kemper uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of its lease payments.
Future minimum operating lease payments at December 31, 2024 were:
DOLLARS IN MILLIONSOperating
Leases
2025$2.6 
20262.6 
20272.7 
20282.8 
20292.8 
2030 and Thereafter12.1 
Total Future Payments$25.6 
Less Discount4.3 
Present Value of Minimum Lease Payments$21.3 
NOTE 5. DEBT
4.350% Senior Notes Due 2025
Kemper has $450.0 million aggregate principal of 4.350% senior notes due February 15, 2025 (the “2025 Senior Notes”). Kemper initially issued $250.0 million of the notes in February of 2015 and issued an additional $200.0 million of the notes in June of 2017. The additional notes are fungible with the initial notes issued in 2015, and together are treated as part of a single series for all purposes under the indenture governing the 2025 Senior Notes. The 2025 Senior Notes are unsecured and may be redeemed in whole at any time or in part from time to time at Kemper’s option at specified redemption prices.
2.400% Senior Notes Due 2030
Kemper has $400.0 million aggregate principal of 2.400% senior notes due September 30, 2030 (the “2030 Senior Notes”). The net proceeds of issuance were $395.8 million, net of discount and transaction costs for an effective yield of 2.52%. The 2030 Senior Notes are unsecured and may be redeemed in whole at any time or in part from time to time, at Kemper’s option, at specified redemption prices.
3.800% Senior Notes Due 2032
On February 15, 2022, Kemper offered and sold $400.0 million aggregate principal of 3.800% senior notes due February 23, 2032 (the “2032 Senior Notes”). The net proceeds of issuance were $395.1 million, net of discount and transaction costs for an effective yield of 3.950%. The 2032 Senior Notes are unsecured and may be redeemed in whole at any time or in part from time to time, at Kemper’s option, at specified redemption prices.
KEMPER CORPORATION
FINANCIAL INFORMATION OF KEMPER CORPORATION
NOTES TO FINANCIAL INFORMATION
(Dollars in Millions)
NOTE 5. DEBT (Continued)
In anticipation of the issuance of the 2032 Senior Notes and for risk management purposes, the Company entered into a derivative transaction to hedge the risk of changes in the debt cash flows attributable to changes in the benchmark U.S. Treasury interest rate during the period leading up to the debt issuance (“Treasury Lock”). The effective portion of the gain on the derivative instrument upon discontinuance was $5.9 million before taxes, and is reported as a component of Accumulated Other Comprehensive Loss. Beginning with the issuance of the 2032 Senior Notes described in the preceding paragraph, such gain is being amortized into earnings and reported in Interest Expense in the same periods that the hedged items affect earnings. Amortization, reported in Interest Expense, was $0.6 million for the year ended December 31, 2024. The Company expects to reclassify $0.5 million of net gain on derivative instruments from AOCI to earnings for the twelve months ended December 31, 2025 as interest expense on the debt is recognized.
5.875% Fixed-Rate Reset Junior Subordinated Debentures Due 2062
On March 10, 2022, Kemper issued $150.0 million aggregate principal amount of 5.875% Fixed-Rate Reset Junior Subordinated Debentures due March 15, 2062 (the “2062 Junior Debentures”). The net proceeds from issuance were $144.7 million, net of discount and transaction costs. The 2062 Junior Debentures will bear interest from and including the date of original issue to, but excluding, March 15, 2027 (the “First Reset Date”) at the fixed rate of 5.875% per annum. The interest rate on the First Reset Date, and subsequent Reset Dates, will be equal to the Five-Year Treasury Rate as of the most recent Reset Date plus 4.140% to be reset on each Reset Date. Interest is due quarterly in arrears beginning on June 15, 2022. The Company has the option to defer interest payments for one or more optional deferral periods of up to five consecutive years, provided that no optional deferral period shall extend beyond March 15, 2062, or any earlier accelerated maturity date arising from an event of default or any earlier redemption of the 2062 Junior Debentures. The 2062 Junior Debentures are unsecured and may be redeemed in whole or in part on the First Reset Date or any time thereafter, at a redemption price equal to the principal amount of the debentures being redeemed plus any accrued and unpaid interest.
v3.25.0.1
Schedule 3 - Supplementary Insurance Information
12 Months Ended
Dec. 31, 2024
SEC Schedule, 12-16, Insurance Companies, Supplementary Insurance Information [Abstract]  
Supplementary Insurance Information
KEMPER CORPORATION AND SUBSIDIARIES
SUPPLEMENTARY INSURANCE INFORMATION
(Dollars in Millions)
Year Ended December 31,At December 31
Earned PremiumsPremiums
Written
Other
Income (Loss)
Net
Investment
Income2
Insurance
Claims
and
Policy-
holders’
Benefits
Amortization
of Deferred
Policy
Acquisition
Costs
Other
Insurance
Expenses3
Deferred
Policy
Acquisition
Costs
Insurance
Reserves
Unearned
Premiums
2024
Specialty Property & Casualty Insurance$3,576.4 $3,685.4 $4.7 $189.6 $2,541.7 $474.1 $285.4 $162.8 $2,347.9 $1,216.8 
Life Insurance1
393.9 N/A0.5 170.6 234.5 32.6 239.5 463.1 3,202.4 8.2 
Non-Core Operations245.6 108.3 — 36.4 236.8 31.3 51.0 4.1 261.7 50.3 
Corporate and Other
— N/A3.0 10.9 0.1 — 66.2 — 9.0 — 
Total$4,215.9 N/A$8.2 $407.5 $3,013.1 $538.0 $642.1 $630.0 $5,821.0 $1,275.3 
2023
Specialty Property & Casualty Insurance$3,632.5 $3,305.4 $4.5 $168.3 $3,141.9 $496.2 $245.1 $142.7 $2,308.7 $1,104.5 
Life Insurance1
387.6 N/A(0.2)193.4 243.4 39.9 235.9 426.9 3,425.3 7.6 
Non-Core Operations509.3 435.5 — 48.7 434.6 71.0 75.6 22.0 356.4 188.7 
Corporate and Other
— N/A2.9 9.3 0.1 — 201.9 — 12.5 — 
Total$4,529.4 N/A$7.2 $419.7 $3,820.0 $607.1 $758.5 $591.6 $6,102.9 $1,300.8 
2022
Specialty Property & Casualty Insurance$4,046.4 $3,934.4 $6.0 $140.7 $3,578.2 $569.8 $232.1 
Life Insurance1
571.5 N/A(0.6)216.5 360.8 42.4 300.9 
Non-Core Operations595.5 527.1 — 49.7 493.4 93.5 90.0 
Corporate and Other
— N/A3.8 15.7 0.2 — 75.2 
Total$5,213.4 N/A$9.2 $422.6 $4,432.6 $705.7 $698.2 
1 The Company’s Life Insurance employee-agents also market certain property and casualty insurance products under common management. Accordingly, the Company includes the results of these property and casualty insurance products in its Life Insurance segment.
2 The Company reports Net Investment Income based on the attributable source of investable funds. The Specialty Property & Casualty Insurance and Non-Core Operations Net Investment Income is allocated from a shared investment portfolio based on the respective amounts of investable funds contributed by each business. Investable funds is determined based on certain liabilities (net of non-invested assets) and required capital. The Life Insurance segment and Corporate and Other Operations Net Investment Incomes are primarily sourced from dedicated investment portfolios.
3 Expenses are allocated based upon specific metrics associated with each business, including but not limited to claim counts, headcount, and budgeted premium.
See Accompanying Report of Independent Registered Public Accounting Firm.
v3.25.0.1
Schedule 4 - Reinsurance Schedule
12 Months Ended
Dec. 31, 2024
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Abstract]  
Reinsurance Schedule
KEMPER CORPORATION
REINSURANCE SCHEDULE
(Dollars in Millions)
Gross
Amount
Ceded to
Other
Companies
Assumed
from Other
Companies
Net
Amount
Percentage
of Amount
Assumed to
Net
Year Ended December 31, 2024
Life Insurance in Force$19,651.3 $322.5 $123.6 $19,452.4 0.6 %
Premiums:
Life Insurance$330.7 $3.1 $0.5 $328.1 0.2 %
Accident and Health Insurance34.7 12.5 — 22.2 — 
Property and Liability Insurance3,873.1 17.5 10.0 3,865.6 0.3 
Total Premiums$4,238.5 $33.1 $10.5 $4,215.9 0.2 %
Year Ended December 31, 2023
Life Insurance in Force$19,750.8 $339.4 $129.9 $19,541.3 0.7 %
Premiums:
Life Insurance$322.0 $3.3 $0.5 $319.2 0.2 %
Accident and Health Insurance34.7 11.6 — 23.1 — 
Property and Liability Insurance4,175.7 17.8 29.2 4,187.1 0.7 
Total Premiums$4,532.4 $32.7 $29.7 $4,529.4 0.7 %
Year Ended December 31, 2022
Life Insurance in Force$19,885.1 $354.8 $137.1 $19,667.4 0.7 %
Premiums:
Life Insurance$355.8 $3.6 $0.6 $352.8 0.2 %
Accident and Health Insurance167.9 1.1 1.4 168.2 0.8 
Property and Liability Insurance4,706.1 38.0 24.3 4,692.4 0.5 
Total Premiums$5,229.8 $42.7 $26.3 $5,213.4 0.5 %
See Accompanying Report of Independent Registered Public Accounting Firm.
v3.25.0.1
Pay vs Performance Disclosure - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Pay vs Performance Disclosure      
Net Income (Loss) $ 317.8 $ (272.1) $ (286.6)
v3.25.0.1
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2024
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.0.1
Insider Trading Policies and Procedures
12 Months Ended
Dec. 31, 2024
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.0.1
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
The Company has developed an information security program to assess, identify, and monitor cybersecurity risks. Each year, the Company assesses cybersecurity risks arising from the operating environment. In developing the assessment process, the Company reviews guidance from national standards organizations such as the NIST and the Center for Internet Security. In evaluating the risks identified as a part of this assessment, the Company’s information security team considers the likelihood and severity of the risk and the possible impact of the risk on the Company, its customers, and its employees. These risks are then monitored by the Company’s information security team.
The Company conducts periodic testing of software, hardware, defensive capabilities, and other information security systems. Tests are conducted by both internal security teams and third-party consultants. In developing the testing procedures, the Company considers its individual risks and industry standards. Testing procedures are supplemented by executive cyber threat exercises and employee training. Executive exercises such as “tabletops” are used to develop and refine the Company’s incident response plans. Employees undergo security awareness training annually and upon hire.
As a part of its information security program, the Company addresses cyber risks posed by its relationships with third-party service and application providers. The Company assesses third parties as a part of the procurement process, including through pre-acquisition diligence. Contractual provisions based on regulatory requirements and industry standards are used in the contracting process, and the Company conducts on-going performance monitoring of key vendors. Security audits are also performed on certain vendors to review compliance with contractual requirements and industry standards.
The Company maintains an incident response plan that includes procedures for evaluating and addressing a cybersecurity event. The initial impact of each cybersecurity event is evaluated by a designated team using pre-established risk criteria. If an event meets certain parameters, it is escalated to a cross-functional core team of executives, including the Company’s Chief Information Security Officer (“CISO”) and designated internal legal counsel. The Company has a cyber incident disclosure committee that evaluates and considers whether public disclosure of an event is required. The incident response plan identifies certain third-party advisors, consultants and legal counsel who have been designated to assist if necessary. The plan contains procedures for escalating cybersecurity incidents to the Board of Directors.
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block]
Kemper’s information security program is an element of the Company’s broader Enterprise Risk Management (ERM) framework. This framework employs a management committee structure to review technology, compliance, and operational risks. The Company’s Enterprise Risk Committee (“ERC”), composed of the Chief Executive Officer, the Chief Risk Officer, all executive vice presidents and the head of internal audit, meets at least quarterly to oversee the Company’s ERM framework. This committee monitors the implementation of the ERM framework and makes modifications to the program from time to time as it believes appropriate. The ERC has several subcommittees that oversee particular risks, including cyber and information security.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Board of Directors Oversight [Text Block]
The Company’s CISO is primarily responsible for management of the Company’s information security program. The Company’s current CISO has significant experience in information security, as do members of the information security team. The Company participates in certain industry cybersecurity intelligence, risk sharing organizations and law enforcement organizations.
Kemper’s information security program is an element of the Company’s broader Enterprise Risk Management (ERM) framework. This framework employs a management committee structure to review technology, compliance, and operational risks. The Company’s Enterprise Risk Committee (“ERC”), composed of the Chief Executive Officer, the Chief Risk Officer, all executive vice presidents and the head of internal audit, meets at least quarterly to oversee the Company’s ERM framework. This committee monitors the implementation of the ERM framework and makes modifications to the program from time to time as it believes appropriate. The ERC has several subcommittees that oversee particular risks, including cyber and information security.
Through its role in providing oversight for the Company’s ERM framework, the Risk Committee of the Kemper Board of Directors (the “Risk Committee”) provides oversight of the Company’s information security program. On a quarterly basis, management discusses Kemper’s information security program, cybersecurity risks, and related developments with the Risk
Committee. The Risk Committee periodically reviews and evaluates information security and cybersecurity risks and provides oversight of events that have been escalated as a part of the incident response plan.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] The Company’s CISO is primarily responsible for management of the Company’s information security program.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] The Company’s Enterprise Risk Committee (“ERC”), composed of the Chief Executive Officer, the Chief Risk Officer, all executive vice presidents and the head of internal audit, meets at least quarterly to oversee the Company’s ERM framework.
Cybersecurity Risk Role of Management [Text Block] Through its role in providing oversight for the Company’s ERM framework, the Risk Committee of the Kemper Board of Directors (the “Risk Committee”) provides oversight of the Company’s information security program.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] The Company’s CISO is primarily responsible for management of the Company’s information security program.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] The Company’s current CISO has significant experience in information security, as do members of the information security team.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block] On a quarterly basis, management discusses Kemper’s information security program, cybersecurity risks, and related developments with the Risk
Committee. The Risk Committee periodically reviews and evaluates information security and cybersecurity risks and provides oversight of events that have been escalated as a part of the incident response plan.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.0.1
Summary of Accounting Policies and Accounting Changes (Policies)
12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
Use of Estimates
Use of Estimates
The preparation of financial statements in conformity with GAAP requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Many of these estimates and assumptions are common in the insurance and financial services industries; others are specific to the Company’s business and operations. Actual results could differ materially from those estimates and assumptions.
The fair values of the Company’s Investments in Fixed Maturities, Investments in Convertible Securities at Fair Value, Investments in Equity Securities at Fair Value and Debt are estimated using a hierarchical framework which prioritizes and ranks market price observability of inputs used in fair value measurements. The carrying amounts reported in the Consolidated Balance Sheets approximate fair value for Cash, Short-term Investments and certain other assets and other liabilities because of their short-term nature. The actual value at which financial instruments could be sold or settled with a willing buyer or seller may differ from estimated fair values depending on a number of factors, including, but not limited to, current and future economic conditions, the quantity sold or settled, the presence of an active market and the availability of a willing buyer or seller.
The Company’s portfolio also includes investments in Alternative Energy Partnerships that are accounted for under the Hypothetical Liquidation at Book Value (“HLBV”) method. Under the HLBV method, the amounts of income and loss attributed to investors reflect changes in the amounts the fund investors would hypothetically receive at each balance sheet date under the liquidation provisions of the contractual agreements of these funds. Attributing income and loss under the HLBV method requires the use of significant assumptions and forecasts to calculate the amounts that fund investors would receive upon a hypothetical liquidation.
The process of estimating and establishing reserves for losses and loss adjustment expenses (“LAE”) for property and casualty insurance is inherently uncertain, and the actual ultimate net cost of known and unknown claims may vary materially from the estimated amounts reserved. The reserving process is particularly imprecise for claims involving long-tailed exposures, which may not be discovered or reported until years after the insurance policy period has ended. Management considers a variety of factors, including, but not limited to, past claims experience, current claim trends and relevant legal, economic and social conditions, in estimating reserves. A change in any one or more factors is likely to result in the ultimate net claim costs differing from the estimated reserve. Changes in such estimates may be material and would be recognized in the Consolidated Financial Statements when such estimates change.
The process of determining whether an asset is impaired or recoverable relies on projections of future cash flows, operating results and market conditions. Projections are inherently uncertain, and, accordingly, actual future cash flows and operating results may differ materially from those projected. As a result, the Company’s assessment of the impairment of long-lived assets and recoverability of deferred tax assets is susceptible to the risk inherent in making such projections.
Investments
Investments
Investments in Fixed Maturities include bonds, notes and redeemable preferred stocks. Investments in Fixed Maturities are classified as available for sale and reported at fair value. Net Investment Income, including amortization of purchased premiums and accretion of market discounts, on Investments in Fixed Maturities is recognized as interest over the period that it is earned using the effective yield method. Unrealized appreciation or depreciation, net of applicable deferred income taxes, on fixed maturities classified as available for sale is reported in Accumulated Other Comprehensive (Loss) Income (“AOCI”) included in Shareholders’ Equity.
Equity investments include common stocks, non-redeemable preferred stocks, exchange traded funds, money market mutual funds and limited liability companies, and investment partnerships in which the Company’s interests are deemed minor. Equity investments with readily determinable fair values are recorded as Equity Securities at Fair Value on the Consolidated Balance Sheets. Equity investments without readily determinable fair values are recorded as Equity Securities at Fair Value on the Consolidated Balance Sheets using the net asset value (“NAV”) per share practical expedient for estimating fair value. The changes in the fair value of such equity securities are reported as Change in Fair Value of Equity and Convertible Securities in the Consolidated Statements of Income (Loss). Dividend income on investments in common and non-redeemable preferred stocks is recognized on the ex-dividend date.
Equity Method Limited Liability Investments include investments in limited liability investment companies and limited partnerships in which the Company’s interests are not deemed minor and are accounted for under the equity method of accounting whereby changes in net asset values are recorded in Net Investment Income in the Consolidated Statements of Income (Loss). Partnerships for which results are not available on a timely basis are reported on a lag.
Investments in Alternative Energy Partnerships are measured using the HLBV method of equity method accounting whereby changes in the estimated amount the Company would receive upon the liquidation and distribution of the equity investment’s net assets are recorded in Net Investment Income. Tax credits allocated from investments in Alternative Energy Partnerships are recognized using the flow-through method, where credits are recorded as a reduction to tax expense in the period earned. Differences in the basis calculated under tax law and GAAP are recognized using the income statement approach, where basis differences are recorded to Income Tax Expense (Benefit) immediately, rather than deferred as adjustments to the carrying value of the asset. Partnerships for which results are not available on a timely basis are reported on a lag.
Short-term Investments include certificates of deposit and other fixed maturities that mature within one year from the date of purchase, U.S. Treasury bills, money market mutual funds and overnight interest-bearing accounts. Short-term Investments are reported at cost, which approximates fair value.
Company-Owned Life Insurance (“COLI”) is reported at cash surrender value with changes due to cost of insurance and investment experience reported in Net Investment Income in the Consolidated Statements of Income (Loss).
Loans to Policyholders are carried at unpaid principal balance.
Other Investments primarily include Equity Securities at Modified Cost, Convertible Securities at Fair Value, Real Estate, and Mortgage Loans. Equity Securities at Modified Cost do not have readily determinable fair values and are held at cost, less impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or similar investment of the same issuer. Investments in Convertible Securities include fixed maturities with equity conversion features. The Company has elected the fair value option method of accounting for investments in Convertible Securities and records Convertible Securities at fair value on the Consolidated Balance Sheets. Real Estate is carried at cost, net of accumulated depreciation. Real Estate is depreciated over the estimated useful life of the asset using the straight-line method of depreciation. Real Estate is evaluated for impairment when events or circumstances indicate the carrying value may not be recoverable. An impairment loss on real estate is recognized when the carrying value exceeds the sum of undiscounted projected future cash flows as well as the fair value, or, in the case of a property classified as held for sale, when the carrying value exceeds the fair value, net of costs to sell. Mortgage Loans are carried at amortized cost, net of a reserve for expected credit losses as applicable.
Investments in Fixed Maturities - Impairment Losses
For fixed maturity investments that the Company intends to sell or for which it is more likely than not that the Company will be required to sell before an anticipated recovery of value, the full amount of the impairment is reported in Impairment
NOTE 2. SUMMARY OF ACCOUNTING POLICIES AND ACCOUNTING CHANGES (Continued)
Losses. The Company writes down the investment’s amortized cost to its fair value, and will not adjust for any subsequent recoveries.
For fixed maturity investments that the Company does not intend to sell or for which it is more likely than not that the Company will not be required to sell before an anticipated recovery of value, the Company will evaluate whether a decline in fair value below the amortized cost basis has occurred from a credit loss or other factors (non-credit related). Considerations in the credit loss assessment include (1) extent to which the fair value has been less than amortized cost, (2) conditions related to the security, an industry, or a geographic area, (3) payment structure of the investment and the likelihood of the issuer's ability to make contractual cash flows, (4) defaults or other collectability concerns related to the issuer, (5) changes in the ratings assigned by a rating agency and (6) other credit enhancements that affect the investment’s expected performance.
Any increase or decrease in the expected allowance for credit losses related to investments is recognized in Impairment Losses. The expected allowance for credit losses is limited by the amount that the fair value is less than the amortized cost basis and is adjusted for any additional expected credit losses or subsequent recoveries. The amortized cost basis of the investment is not adjusted for the expected allowance for credit loss. The impairment related to other factors (non-credit related) is reported in Other Comprehensive Income (Loss), net of income taxes.
The Company reports accrued investment income separately for available-for-sale fixed maturity securities and has elected not to measure an allowance for credit losses on accrued investment income. Accrued investment income is written off through Impairment Losses at the time the issuer of the bond defaults or is expected to default on interest payments.
Fair Value Measurements
Fair Value Measurements
The Company uses a hierarchical framework which prioritizes and ranks the market observability of inputs used in fair value measurements. Market price observability is affected by a number of factors, including the type of asset or liability and the characteristics specific to the asset or liability being measured. Assets and liabilities with readily available, active, quoted market prices or for which fair value can be measured from actively quoted prices generally are deemed to have a higher degree of market price observability and a lesser degree of judgment used in measuring fair value. The Company classifies the inputs used to measure fair value into one of three levels as follows:
Level 1 — Quoted prices in an active market for identical assets or liabilities;
Level 2 — Observable inputs other than Level 1, quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, and model-derived prices whose inputs are observable or whose significant value drivers are observable; and
Level 3 — Significant unobservable inputs for the asset or liability being measured.
Observable inputs are based on market data obtained from independent sources, while unobservable inputs are based on the Company’s market assumptions. Unobservable inputs require significant management judgment or estimation. In some cases, the inputs used to measure an asset or liability may fall into different levels of the fair value hierarchy. In those cases, the fair value measurement is categorized in its entirety in the same level of the fair value hierarchy as the lowest level of input that is significant to the entire measurement. Such determination requires significant management judgment.
Deferred Policy Acquisition Costs
Deferred Policy Acquisition Costs
Costs directly associated with the successful acquisition of business, principally commissions and certain premium taxes and policy issuance costs, are deferred. Commissions for servicing policies are expensed as incurred, rather than deferred and amortized. Costs deferred on property and casualty insurance contracts and short-duration health insurance contracts are amortized over the period in which premiums are earned. Deferred costs on traditional life insurance products and other long duration insurance contracts are grouped by contract type and issue year into cohorts consistent with the grouping used in estimating the associated liability. These deferred costs are amortized on a constant level basis for grouped contracts over the expected term of the related contracts to approximate straight-line amortization. The expected term of the contract used for amortization is determined using mortality and termination assumptions that are based on the Company’s experience, industry data, and other factors and are consistent with those used for the liability for future policyholder benefits. If those projected assumptions change in future periods, they will be reflected in the straight-line amortization horizon at that time. Unexpected terminations, due to higher mortality and termination experience than expected, are recognized in the current period as a reduction of the capitalized balances. Amortization of deferred policy acquisition costs is included in Insurance and Other Expenses in the Consolidated Statements of Income (Loss).
NOTE 2. SUMMARY OF ACCOUNTING POLICIES AND ACCOUNTING CHANGES (Continued)
Deferred Profit Liability
For limited-payment life products, gross premiums received in excess of net premiums are deferred at initial recognition as a deferred profit liability (“DPL”). Gross premiums are measured using assumptions consistent with those used in the measurement of the liability for future policyholder benefits, including discount rate, mortality, lapses, and expenses.
The DPL is amortized and recognized as premium revenue in proportion to insurance in force for nonparticipating limited-payment contracts. Interest is accreted on the balance of the DPL using the discount rate determined at contract issuance. The Company reviews and updates its estimates of cash flows for the DPL at the same time as the estimates of cash flows for the liability for future policyholder benefits. When cash flows are updated, the updated estimates are used to recalculate the DPL at contract issuance. The recalculated DPL as of the beginning of the current reporting period is compared to the carrying amount of the DPL as of the beginning of the current reporting period, and any difference is recognized as either an increase or decrease to Earned Premiums.
Goodwill
Goodwill
The cost of an acquired entity over the fair value of net assets acquired is reported as Goodwill. Goodwill is not amortized, but rather is tested for recoverability annually or when certain triggering events require testing.
Insurance Reserves
Insurance Reserves
Reserves for losses and LAE on property and casualty insurance coverage and health insurance coverage represent the estimated claim cost and loss adjustment expense necessary to cover the ultimate net cost of investigating and settling all losses incurred and unpaid at the end of any given accounting period. Such estimates are based on individual case estimates for reported claims and estimates for incurred but not reported (“IBNR”) losses, including expected development on reported claims. These estimates are adjusted in the aggregate for ultimate loss expectations based on historical experience patterns and current economic trends, with any change in the estimated ultimate liabilities being reported in the Consolidated Statements of Income (Loss) in the period of change. Changes in such estimates may be material.
For life insurance products, the liability for future policyholder benefits is the present value of estimated future policyholder benefits to be paid to or on behalf of policyholders and certain related expenses, less the present value of estimated future net premiums to be collected from policyholders. The liability is estimated using current assumptions that include discount rate, mortality, lapses and expenses. These current assumptions are based on judgments that consider the Company’s historical experience, industry data, and other factors. The liability is adjusted for differences between actual and expected experience. The Company reviews and updates its estimate of cash flows expected over the lifetime of a group of contracts using actual historical experience quarterly and current future cash flow assumptions at least annually to calculate its revised net premium ratio. The revised net premium ratios are then used to calculate an updated liability for future policyholder benefits for the current reporting period, discounted at the original contract issuance discount rate. The Company has elected to use expense assumptions that are locked in at contract inception and are not subsequently reviewed or updated. Resulting changes in the liability due to differences in actual versus expected experience, changes in current cash flow assumptions, and prefunding and payout of benefits compared to the carrying amount of the liability as of that same date are recorded as a separate component of benefit expense in the Consolidated Statements of Income (Loss).
When a cohort’s present value of future net premiums exceeds the present value of future benefits, a “flooring” adjustment is required. The flooring adjustment ensures that the liability for future policy benefits for each cohort is not less than zero, and is reported in Net Income (Loss) or Other Comprehensive Income (Loss), depending on whether the flooring relates to the future policy benefits discounted at the locked-in discount rate versus the current upper-medium grade discount rate, respectively.
The current discount rate assumption is an equivalent spot rate curve of annually compounded rates at monthly increments that is derived based on A-credit rated fixed-income instruments reflecting the duration characteristics of the liability. The Company utilizes published corporate yield curves from Bloomberg’s BVAL Investment Grade Corporate Sector curve. The discount rate assumption is updated quarterly and used to remeasure the liability at the reporting date, with the resulting change reflected in Other Comprehensive Income (Loss). For liability cash flows that are projected beyond the maximum observable point on the yield curve, the yield grades to an ultimate forward rate.
Insurance Reserves for life insurance products are comprised of reserves for future policy benefits plus an estimate of the Company’s liability for unpaid life insurance claims and claims adjustment expenses, which includes an estimate for IBNR life insurance claims. The Company utilizes the database of reported deaths maintained by the Social Security Administration or
NOTE 2. SUMMARY OF ACCOUNTING POLICIES AND ACCOUNTING CHANGES (Continued)
other comparable database (a “Death master File” or “DMF”) to identify potential situations where the Company has yet to be notified of an insured’s death and, as appropriate, initiating an outreach process to identify and contact beneficiaries and settle claims.
Policyholder Contract Liabilities
Policyholder Obligations
Policyholder Obligations include Federal Home Loan Bank (“FHLB”) funding agreements used for spread lending purposes and universal life-type policyholder contracts and are stated at account balances.
Receivables from Policyholders - Allowance for Expected Credit Losses
Receivables from Policyholders - Allowance for Expected Credit Losses
The allowance for credit losses is a valuation account that is deducted from the receivables from policyholders based on the net amount expected to be collected on the insurance contract. Receivables from policyholders are charged off against the allowance when management believes the receivable is uncollectible. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off.
Management estimates the allowance using relevant available information, from internal and external sources, related to past events, current conditions, and reasonable and supportable forecasts. Historical credit loss experience on the receivables from policyholders provide the basis for the estimation of expected credit losses. Adjustments to historical loss information are made for differences in current environmental conditions, primarily unemployment rates that could impact an insured’s ability to pay premiums.
Other Receivables
Other Receivables
Other Receivables primarily include reinsurance recoverables, accrued investment income, and receivables from limited liability investments and investments in partnerships. Reinsurance Recoverables were $24.3 million and $27.8 million at December 31, 2024 and 2023, respectively. Accrued Investment Income was $81.9 million and $88.4 million at December 31, 2024 and 2023, respectively. Receivables from limited liability investments and investments in partnerships were $0.3 million and $0.0 million at December 31, 2024 and 2023, respectively.
Other Assets
Other Assets
Other Assets primarily include property and equipment, internal use software, right-of-use assets, insurance licenses acquired in business combinations, other intangible assets acquired in a business combination and prepaid expenses. Property and equipment is depreciated over the useful lives of the assets, generally using the straight-line or double declining balance methods of depreciation depending on the asset involved. Internal use software is amortized over the useful life of the asset using the straight-line method of amortization and is evaluated for recoverability upon identification of impairment indications. Insurance licenses acquired in business combinations and other indefinite life intangibles are not amortized, but rather tested periodically for recoverability.
The Company accounts for the value of business acquired (“VOBA”) based on actuarial estimates of the present value of future cash flows embedded in insurance in force as of an acquisition date. VOBA was $12.1 million and $13.8 million at December 31, 2024 and 2023, respectively. VOBA is amortized over the expected profit emergence period of the policies in force as of the acquisition date. The Company evaluates VOBA assets for recoverability annually.
The Company accounts for the future profits embedded in customer relationships (“Customer Relationships”) acquired based on the present value of estimated future cash flows from such relationships. Customer Relationships were $1.5 million and $1.7 million at December 31, 2024 and 2023, respectively, and are amortized on a straight-line basis over the estimated useful life of the relationship. Customer Relationships are tested for recoverability using undiscounted projections of future cash flows and are written down to estimated fair value if the carrying value exceeds the sum of such projections of undiscounted cash flows.
The Company accounts for the present value of the future profits embedded in broker or agent relationships acquired (“Agent Relationships”) based on the present value of estimated future cash flows from such acquired relationships or, using the cost recovery method, which estimates the ultimate cost to build a comparable distribution network. Agent Relationships were $37.7 million and $43.4 million at December 31, 2024 and 2023, respectively, and are amortized on a straight-line basis over the estimated useful life of the relationship. Agent Relationships are tested for recoverability using undiscounted projections of
NOTE 2. SUMMARY OF ACCOUNTING POLICIES AND ACCOUNTING CHANGES (Continued)
future cash flows and are written down to estimated fair value if the carrying value exceeds the sum of such projections of undiscounted cash flows.
Accrued Expenses and Other Liabilities
Accrued Expenses and Other Liabilities
Accrued Expenses and Other Liabilities primarily include drafts payable, accrued salaries and commissions, postretirement medical benefits, lease liability and accrued taxes, licenses and fees.
Recognition of Earned Premiums and Related Expenses
Recognition of Earned Premiums and Related Expenses
Property and casualty insurance and short-duration health insurance premiums are deferred when written and recognized and earned ratably over the periods to which the premiums relate. Unearned Premiums represent the portion of the premiums written related to the unexpired portion of policies in force which has been deferred and is reported as a liability. The Company performs a premium deficiency analysis typically at a business level, namely Specialty Property & Casualty Insurance and Non-Core Operations, which is consistent with the manner in which the Company acquires and services policies and measures profitability. Anticipated investment income is included in this analysis. A premium deficiency is recognized when the sum of expected claim costs, claim adjustment expenses, unamortized deferred policy acquisition costs and maintenance costs exceeds the related unearned premiums by first reducing related deferred policy acquisition costs to an amount, but not below zero, at which the premium deficiency would not exist. If a premium deficiency remains after first reducing deferred policy acquisition costs, a premium deficiency reserve is established and reported as a liability in the Consolidated Financial Statements.
Traditional life insurance premiums are recognized as revenue when due. Policyholders’ benefits are associated with related premiums to result in recognition of profits over the periods for which the benefits are provided using the net level premium method.
Policyholders’ Benefits and Incurred Losses and Loss Adjustment Expenses include provisions for future policy benefits under life and certain accident and health insurance contracts and provisions for reported claims, estimates for IBNR claims and loss adjustment expenses. Benefit payments in excess of policy account balances are expensed.
Reinsurance
Reinsurance
In the normal course of business, Kemper’s insurance subsidiaries reinsure certain risks above certain retention levels with other insurance enterprises. These reinsurance agreements do not relieve Kemper’s insurance subsidiaries of their legal obligations to the policyholder. Amounts recoverable from reinsurers are included in Other Receivables.
Gains related to long-duration reinsurance contracts are deferred and amortized over the life of the underlying reinsured policies. Losses related to long-duration reinsurance contracts are recognized immediately. Any gain or loss associated with reinsurance agreements for which Kemper’s insurance subsidiaries have been legally relieved of their obligations to the policyholder is recognized in the period of relief.
Income Taxes
Income Taxes
Deferred income tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred income tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. A valuation allowance, if any, is maintained for the portion of deferred income tax assets that the Company does not expect to recover. Increases, if any, in the valuation allowance for deferred income tax assets are recognized as Income Tax Expense (Benefit). Decreases, if any, in the valuation allowance for deferred income tax assets are generally recognized as income tax benefit. The effect on deferred income tax assets and liabilities of a change in tax law including a change in tax rates is recognized in income from operations in the period in which the change is enacted.
The Company reports a liability for unrecognized tax benefits, if any, resulting from uncertain tax positions taken, or expected to be taken, in an income tax return, if any. The Company recognizes interest and penalties, if any, related to unrecognized tax benefits in Income Tax Expense (Benefit).
Variable Interest Entities
Variable Interest Entities
A VIE is a legal entity that does not have sufficient equity at risk to finance its activities without additional subordinated financial support or is structured such that equity investors lack the ability to make significant decisions relating to the entity's operations through voting rights or do not substantively participate in the gains and losses of the entity. The Company consolidates VIEs in which the Company is deemed the primary beneficiary. The primary beneficiary is the entity that has both (1) the power to direct the activities of the VIE that most significantly affect that entity's economic performance and (2) the obligation to absorb losses or the right to receive benefits that could be potentially significant to the VIE.
Noncontrolling Interests
Noncontrolling Interests
Noncontrolling interest is the portion of equity (net assets) not attributable, directly or indirectly, to a parent. The Company has no ownership interest in Kemper Reciprocal, but consolidates it as the Company is considered the primary beneficiary.
Adoption of New Accounting Guidance
Adoption of New Accounting Guidance
The Company has adopted all recently issued accounting pronouncements with effective dates prior to January 1, 2025.
Guidance Adopted in 2024
In March 2023, the FASB issued ASU 2023-02 Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method, which expands the use of the proportional amortization method of accounting to equity investments in other tax credit structures that meet certain criteria. The proportional amortization method results in the tax credit investment being amortized in proportion to the allocation of tax credits and other tax benefits in each period, and a net presentation within the income tax line item. ASU 2023-02 is effective for annual periods beginning after December 15, 2023 and interim periods within those annual periods. The Company adopted the new standard on January 1, 2024. The adoption did not have a material impact on the Company's Consolidated Financial Statements.
In November 2023, the FASB issued ASU 2023-07 Improvements to Reportable Segment Disclosures, which enhances disclosures about significant segment expenses. The new standard does not change the definition or aggregation of operating segments but will add required disclosures of significant expenses for each reportable segment as well as certain other disclosures to help financial statement users understand how the chief operating decision maker evaluates segment expenses and operating results. ASU 2023-07 is effective for annual periods beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024. The Company adopted this ASU and has included all required information in the Notes to the Consolidated Financial Statements.
Guidance Not Yet Adopted
In October 2023, the FASB issued ASU 2023-06 Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative. This ASU amends the disclosure or presentation requirements related to various subtopics in the FASB Accounting Standards Codification. For SEC registrants, the effective date for each amendment will be the date on which the SEC’s removal of that related disclosure requirement from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited. The Company will monitor the removal of various requirements from the current regulations in order to determine when to adopt the related amendments, but does not anticipate the adoption of the new guidance will have a material impact on the Company’s Consolidated Financial Statements. The Company will continue to evaluate the impact of this guidance on its consolidated financial statements.
In December 2023, the FASB issued ASU 2023-09 Improvements to Income Tax Disclosures, which improves the transparency of income tax disclosures by requiring companies to use consistent categories and greater disaggregation of information in the tax rate reconciliation as well as requiring disaggregation of income taxes paid by jurisdiction. ASU 2023-09 is effective for annual periods beginning after December 15, 2024, with early adoption permitted for annual financial statements that have not yet been issued or made available for issuance. The Company is currently evaluating the impact of this guidance on its consolidated financial statements.
In March 2024, the SEC adopted a final rule requiring registrants to disclose certain climate-related information in their registration statements and annual reports. The rule requires the disclosure of qualitative and quantitative information, with certain information, such as financial statement effects of severe weather events, included in the notes to the audited financial statements. Other disclosure requirements include material climate-related risks, processes to manage and govern those risks,
NOTE 2. SUMMARY OF ACCOUNTING POLICIES AND ACCOUNTING CHANGES (Continued)
disclosure of targets if the targets materially affect or are reasonably likely to materially affect the Company, and, if material, disclosure of certain greenhouse gas emissions. On April 4, 2024, the SEC issued a voluntary stay of the final rule, pending the outcome of pending litigation. The requirements will be applied prospectively and have phased-in effective dates. For the Company, the Form 10-K for the year ending December 31, 2025, will be the first annual report with new climate-related disclosures. The Company is currently evaluating the impact of adopting the final rule.
In November 2024, the FASB issued ASU 2024-03 Disaggregation of Income Statement Expenses, which requires companies to disclose, within the financial statement footnotes, the amount of inventory purchases, employee compensation, depreciation, intangible asset amortization and depreciation, depletion, and amortization recognized as part of oil- and gas-producing activities that contribute to each income statement expense line item, as well as the amount of selling expenses incurred during each reporting period. ASU 2024-03 is effective for annual periods beginning after December 15, 2026 and interim periods within fiscal years beginning after December 15, 2027. The Company is currently evaluating the impact of this guidance on its consolidated financial statements.
v3.25.0.1
Net Income (Loss) Per Unrestricted Share (Tables)
12 Months Ended
Dec. 31, 2024
Earnings Per Share [Abstract]  
Schedule of Calculation of Numerator and Denominator in Earnings Per Share
A reconciliation of the numerator and denominator used in the calculation of Basic Net Income (Loss) Per Unrestricted Share and Diluted Net Income (Loss) Per Unrestricted Share for the years ended December 31, 2024, 2023 and 2022 is presented below.
202420232022
DOLLARS IN MILLIONS
Net Income (Loss) attributable to Kemper Corporation
$317.8 $(272.1)$(286.6)
SHARES IN THOUSANDS
Weighted-average Unrestricted Shares Outstanding
64,179.5 64,025.6 63,825.5 
Equity-based Compensation Equivalent Shares
596.5 — — 
Weighted-average Unrestricted Shares and Equivalent Shares Outstanding Assuming Dilution
64,776.0 64,025.6 63,825.5 
Net Income (Loss) attributable to Kemper Corporation per Unrestricted Share:
PER UNRESTRICTED SHARE IN WHOLE DOLLARS
Basic Net Income (Loss) Per Unrestricted Share
$4.95 $(4.25)$(4.50)
Diluted Net Income (Loss) Per Unrestricted Share
$4.91 $(4.25)$(4.50)
v3.25.0.1
Dispositions (Tables)
12 Months Ended
Dec. 31, 2024
Discontinued Operations and Disposal Groups [Abstract]  
Disposal Groups, Including Discontinued Operations
The following table summarizes the assets and liabilities included in the sale on December 1, 2022:
(Dollars in millions)Dec 1,
2022
Assets:
Investments:
Fixed Maturities at Fair Value (Amortized Cost: $43.3)
$36.7 
Short-term Investments at Cost which Approximates Fair Value0.7 
Loans to Policyholders0.7 
Total Investments38.1 
Cash81.0 
Receivables from Policyholders2.6 
Other Receivables1.6 
Deferred Policy Acquisition Costs38.7 
Goodwill0.3 
Other Assets3.1 
Investment in Subsidiaries0.2 
Total Assets$165.6 
Liabilities:
Insurance Reserves:
Health Insurance Reserves$48.2 
Unearned Premiums10.8 
Deferred Income Tax Liabilities1.8 
Accrued Expenses and Other Liabilities13.8 
Total Liabilities$74.6 
v3.25.0.1
Business Segments (Tables)
12 Months Ended
Dec. 31, 2024
Segment Reporting [Abstract]  
Segment Assets
Total Segment, Non-Core Operations, and Corporate and Other assets at December 31, 2024, 2023, and 2022 were:
DOLLARS IN MILLIONS202420232022
Segment Assets:
Specialty Property & Casualty Insurance1
$6,352.9 $6,145.9 $6,535.3 
Life Insurance4,731.7 4,898.1 5,008.0 
Total Segment Assets11,084.6 11,044.0 11,543.3 
Corporate and Other774.7 623.7 545.4 
Non-Core Operations771.1 1,075.0 1,224.9 
Total Assets1
$12,630.4 $12,742.7 $13,313.6 
1Includes $41.5 million and $4.6 million attributable to Kemper Reciprocal as of December 31, 2024 and 2023, respectively, which is reported as a consolidated variable interest entity.
Earned Premiums by Product Line
Earned Premiums by product line for the years ended December 31, 2024, 2023 and 2022 were:
DOLLARS IN MILLIONS202420232022
Specialty Property & Casualty Insurance:
Personal Automobile$2,851.4 $2,977.8 $3,496.7 
Commercial Automobile725.0 654.7 549.7 
Total Specialty Property & Casualty Insurance
3,576.4 3,632.5 4,046.4 
Life Insurance:
Life328.1 319.2 352.8 
Accident and Health22.3 23.1 168.2 
Property43.5 45.3 50.5 
Total Life Insurance
393.9 387.6 571.5 
Total Segment Earned Premiums3,970.3 4,020.1 4,617.9 
Non-Core Operations245.6 509.3 595.5 
Total Earned Premiums$4,215.9 $4,529.4 $5,213.4 
Segment Revenues
Segment Revenues, including a reconciliation to Total Revenues, for the years ended December 31, 2024, 2023 and 2022 were:
DOLLARS IN MILLIONS202420232022
Segment Revenues:
Specialty Property & Casualty Insurance:
Earned Premiums$3,576.4 $3,632.5 $4,046.4 
Net Investment Income189.6 168.3 140.7 
Change in Value of Alternative Energy Partnership Investments1.4 1.6 (9.9)
Other Income4.7 4.5 6.0 
Total Specialty Property & Casualty Insurance3,772.1 3,806.9 4,183.2 
Life Insurance:
Earned Premiums393.9 387.6 571.5 
Net Investment Income170.6 193.4 216.5 
Change in Value of Alternative Energy Partnership Investments0.6 0.7 (5.3)
Other Income0.5 (0.2)(0.6)
Total Life Insurance565.6 581.5 782.1 
Total Segment Revenues4,337.7 4,388.4 4,965.3 
Change in Fair Value of Equity and Convertible Securities(2.7)4.7 (79.9)
Net Realized Investment Gains (Losses)13.2 (18.6)4.3 
Net Impairment Losses Recognized in Earnings(5.8)(1.1)(25.8)
Non-Core Operations282.4 558.4 640.5 
Other13.8 12.4 19.5 
Total Revenues$4,638.6 $4,944.2 $5,523.9 
Segment Expenses
Significant Segment Expenses that were regularly provided to the CODM for the years ended December 31, 2024, 2023 and 2022 were:
DOLLARS IN MILLIONS202420232022
Segment Expenses:
Specialty Property & Casualty Insurance:
Current Year
Non-catastrophe Losses and LAE$2,514.8 $2,974.5 $3,569.2 
Catastrophe Losses and LAE19.9 34.5 23.0 
Prior Years
Non-catastrophe Losses and LAE6.3 135.2 (14.6)
Catastrophe Losses and LAE0.7 (2.3)0.6 
Total Incurred Losses and LAE2,541.7 3,141.9 3,578.2 
Policy Acquisition Costs1
478.7 496.4 577.8 
Business Unit Operating Costs2
145.0 107.8 81.2 
Corporate Overhead Costs3
135.8 137.1 142.9 
Total Insurance Expenses759.5 741.3 801.9 
Income Tax Expense (Benefit)
94.6 (19.2)(49.5)
Total Specialty Property & Casualty Insurance3,395.8 3,864.0 4,330.6 
Life Insurance:
Policyholders’ Benefits and Incurred Losses and LAE234.5 243.4 360.8 
Policy Acquisition Costs1
133.9 140.0 165.1 
Business Unit Operating Costs2
96.9 96.7 137.2 
Corporate Overhead Costs3
41.3 39.1 41.0 
Total Insurance Expenses272.1 275.8 343.3 
Income Tax Expense
8.8 10.5 9.2 
Total Life Insurance515.4 529.7 713.3 
Total Segment Expenses$3,911.2 $4,393.7 $5,043.9 
1Policy acquisition costs primarily represents commissions and premium taxes that are incurred by the Company as a result of underwriting insurance policies and reflect the impacts of deferral and amortization of certain of these costs in accordance with the Company’s accounting policies. Refer to Footnote 2, “Summary of Accounting Policies and Accounting Changes” for discussion of the Company’s accounting policy related to Deferred Policy Acquisition Costs.
2Business unit operating costs are general expenses incurred by the Company's segments as part of ongoing operations and includes employee, IT, and facilities expenses.
3Corporate overhead costs represents general expenses and other shared service expenses which are allocated across the Company.
Segment Net Income (Loss)
Adjusted Consolidated Net Operating Income (Loss), including a reconciliation to Net Income (Loss) attributable to Kemper Corporation, for the years ended December 31, 2024, 2023 and 2022 was:
DOLLARS IN MILLIONS202420232022
Segment Adjusted Net Operating Income (Loss):
Specialty Property & Casualty Insurance
Revenues
$3,772.1 $3,806.9 $4,183.2 
Expenses
(3,395.8)(3,864.0)(4,330.6)
Specialty Property & Casualty Insurance Adjusted Net Operating Income (Loss)
376.3 (57.1)(147.4)
Life Insurance
Revenues
565.6 581.5 782.1 
Expenses
(515.4)(529.7)(713.3)
Life Insurance Adjusted Net Operating Income
50.2 51.8 68.8 
Total Segment Adjusted Net Operating Income (Loss)
426.5 (5.3)(78.6)
Corporate and Other Adjusted Net Operating Loss(50.3)(42.1)(37.8)
Less: Net Loss attributable to Noncontrolling Interest(5.3)(0.2)— 
Net (Loss) Income From:
Change in Fair Value of Equity and Convertible Securities(2.1)3.7 (63.1)
Net Realized Investment Gains (Losses)
10.4 (14.7)3.4 
Impairment Losses(4.6)(0.9)(20.4)
Acquisition and Disposition Related Transaction, Integration, Restructuring and Other Costs(31.8)(95.0)(61.3)
Debt Extinguishment, Pension Settlement, and Other Charges(7.4)(55.5)(2.9)
Goodwill Impairment Charges— (45.5)— 
Non-Core Operations(28.2)(17.0)(25.9)
Net Income (Loss) Attributable to Kemper Corporation
$317.8 $(272.1)$(286.6)
v3.25.0.1
Liability for Future Policyholder Benefits (Tables)
12 Months Ended
Dec. 31, 2024
Insurance [Abstract]  
Liability for Future Policy Benefit, Activity
The following tables summarize balances and changes in the present value of expected net premiums, present value of expected future policyholder benefits and net liability for future policyholder benefits as of and for the years ended December 31, 2024, 2023 and 2022:
DOLLARS IN MILLIONSYear Ended
Dec 31, 2024Dec 31, 2023Dec 31, 2022
Present Value of Expected Net PremiumsBalance, Beginning of Year$675.4 $688.6 $669.0 
Beginning Balance at Original Discount Rate$694.7 $728.9 $599.8 
        Effect of Changes in Cash Flow Assumptions(56.6)(35.7)68.5 
        Effect of Actual Variances from Expected Experience0.3 (38.5)(6.4)
Adjusted Beginning of Period Balance638.4 654.7 661.9 
         Issuances105.4 105.2 133.2 
         Interest Accrual31.0 29.7 21.9 
         Net Premiums Collected(93.8)(94.9)(88.1)
Ending Balance at Original Discount Rate681.0 694.7 728.9 
         Effect of Changes in Discount Rate Assumptions(34.9)(19.3)(40.3)
Balance, End of Year$646.1 $675.4 $688.6 
Present Value of Expected Future Policyholder BenefitsBalance, Beginning of Year$3,613.2 $3,561.0 $4,933.1 
Beginning Balance at Original Discount Rate$3,835.9 $3,906.2 $3,788.1 
        Effect of Changes in Cash Flow Assumptions(68.5)(59.0)77.2 
        Effect of Actual Variances From Expected Experience(7.0)(45.5)(7.0)
Adjusted Beginning of Period Balance3,760.4 3,801.7 3,858.3 
         Issuances 105.5 104.6 133.2 
         Interest Accrual170.5 171.0 164.0 
         Benefit Payments(224.3)(241.4)(249.3)
Ending Balance at Original Discount Rate3,812.1 3,835.9 3,906.2 
         Effect of Changes in Discount Rate Assumptions(516.2)(222.7)(345.2)
Balance, End of Year$3,295.9 $3,613.2 $3,561.0 
Net Liability for Future Policyholder Benefits, pre-flooring$2,649.8 $2,937.8 $2,872.4 
Cumulative impact of flooring the future Policyholder Benefits Reserve— — — 
Net Liability for Future Policyholder Benefits, post-flooring2,649.8 2,937.8 2,872.4 
Less: Reinsurance Recoverable— — — 
Net Liability for Future Policyholder Benefits, After Reinsurance Recoverable$2,649.8 $2,937.8 $2,872.4 
Weighted-Average Liability Duration
The weighted-average liability duration of the liability for future policyholder benefits as calculated under current rates is as follows:
Dec 31, 2024Dec 31, 2023Dec 31, 2022
Weighted-Average Liability Duration of the Liability for Future Policyholder Benefits (Years)13.915.314.6
Reconciliation of Net Liability for Future Policyholder Benefits
The reconciliation of the net liability for future policyholder benefits to Life and Health Insurance Reserves in the Consolidated Balance Sheets is as follows:
DOLLARS IN MILLIONSDec 31, 2024Dec 31, 2023
Net Liability for Future Policyholder Benefits, post-flooring$2,649.8 $2,937.8 
Deferred Profit Liability412.1 337.8 
Other1
137.8 146.8 
Total Life and Health Insurance Reserves$3,199.7 $3,422.4 
1Other primarily consists of Accident and Health and Universal Life reserves
Undiscounted Expected Gross Premiums and Expected Future Benefit Payments
The amounts of expected undiscounted future benefit payments, expected undiscounted future gross premiums and expected discounted future gross premiums, is as follows:
DOLLARS IN MILLIONSDec 31, 2024Dec 31, 2023
Expected Future Benefit Payments, undiscounted$10,100.0 $10,185.2 
Expected Future Gross Premiums, undiscounted$3,976.4 $4,107.9 
Expected Future Gross Premiums, discounted$2,628.1 $2,800.6 
Liability for Future Policy Benefits Interest Expense and Premiums
The amount of revenue and interest recognized in the Consolidated Statements of Income (Loss) is as follows:
Year Ended
DOLLARS IN MILLIONSDec 31, 2024Dec 31, 2023Dec 31, 2022
Gross Premiums or Assessments $399.6 $399.0 $392.1 
Interest Expense $139.5 $141.3 $142.1 
Weighted Average Interest Rate for Future Policyholder Benfits
The weighted-average interest rate is as follows:
Dec 31, 2024Dec 31, 2023
Interest Accretion Rate4.55 %4.57 %
Current Discount Rate5.77 %5.08 %
Policyholder Account Balance
The balances of and changes in Deferred Profit Liability as of and for the years indicated below are as follows:
DOLLARS IN MILLIONSDec 31, 2024Dec 31, 2023Dec 31, 2022
Balance, beginning of period$337.8 $253.6 $193.4 
Annual assumption changes4.8 15.0 (12.7)
Profits deferred160.7 163.1 164.7 
Interest accrual17.1 13.2 10.4 
Amortization(110.7)(111.2)(101.6)
Effect of actual variances from expected experience and other changes2.4 4.1 (0.6)
Balance, end of period$412.1 $337.8 $253.6 
v3.25.0.1
Deferred Policy Acquisition Costs (Tables)
12 Months Ended
Dec. 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Deferred Policy Acquisition Costs
The following table presents the balances and changes in Deferred Policy Acquisition Costs for the Specialty Property and Casualty Insurance segment, Life Insurance segment, and Non-Core Operations business for the years ended December 31, 2024, 2023 and 2022:
DOLLARS IN MILLIONS
Specialty
Life
Segment Total
Non-Core Operations
Total
Balance, January 1, 2022
$219.0 $419.8 $638.8 $49.2 $688.0 
Capitalizations1
543.4 27.0 570.4 82.4 652.8 
Amortization Expense2
(569.7)(42.0)(611.7)(93.5)(705.2)
Balance, December 31, 2022
$192.7 $404.8 $597.5 $38.1 $635.6 
Capitalizations446.3 62.1 508.4 54.9 563.3 
Amortization Expense2
(496.4)(39.9)(536.3)(71.0)(607.3)
Balance, December 31, 2023
$142.6 $427.0 $569.6 $22.0 $591.6 
Capitalizations494.3 68.7 563.0 13.4 576.4 
Amortization Expense2
(474.1)(32.6)(506.7)(31.3)(538.0)
Balance, December 31, 20243
$162.8 $463.1 $625.9 $4.1 $630.0 
1 Capitalizations for the Life Insurance segment includes a reduction of $38.7 million related to divested business.
2 The Life Insurance segment includes increases to amortization expense related to experience adjustments of $7.4 million, $15.6 million, and $8.7 million for the years ended December 31, 2024, 2023, and 2022, respectively.
3 Includes $1.1 million attributable to Kemper Reciprocal as of December 31, 2024, which is reported as a consolidated variable interest entity.
v3.25.0.1
Receivables from Policyholders - Allowance for Expected Credit Losses (Tables)
12 Months Ended
Dec. 31, 2024
Credit Loss [Abstract]  
Premium Receivable, Allowance for Credit Loss
The following tables present the balances of Receivables from Policyholders, net of the allowance for expected credit losses, as of December 31, 2024 and 2023, and a roll forward of changes in the allowance for expected credit losses for the years ended December 31, 2024 and 2023.
Year Ended December 31, 2024
(Dollars in Millions)
Specialty
LifeTotal SegmentsNon-Core OperationsTotal Allowance for Expected Credit Losses
Balance at Beginning of Year$12.9 $— $12.9 $1.0 $13.9 
Provision for Expected Credit Losses38.9 0.3 39.2 0.4 39.6 
Write-offs of Uncollectible Receivables from Policyholders(49.2)(0.3)(49.5)(1.1)(50.6)
Balance at End of Year$2.6 $— $2.6 $0.3 $2.9 
Receivable Balance at End of Year1
$962.8 $11.1 $973.9 $12.2 $986.1 
1Specialty, Total Segments, and Total includes $8.2 million attributable to Kemper Reciprocal, which is reported as a consolidated variable interest entity.
NOTE 9 - RECEIVABLES FROM POLICYHOLDERS - ALLOWANCE FOR EXPECTED CREDIT LOSSES (Continued)
Year Ended December 31, 2023
(Dollars in Millions)SpecialtyLifeTotal SegmentsNon-Core OperationsTotal Allowance for Expected Credit Losses
Balance at Beginning of Year$12.3 $— $12.3 $0.8 $13.1 
Provision for Expected Credit Losses39.3 0.5 39.8 1.8 41.6 
Write-offs of Uncollectible Receivables from Policyholders(38.7)(0.5)(39.2)(1.6)(40.8)
Balance at End of Year$12.9 $— $12.9 $1.0 $13.9 
Receivable Balance at End of Year1
$875.4 $11.3 $886.7 $73.5 $960.2 
1Specialty, Total Segments, and Total includes $0.7 million attributable to Kemper Reciprocal, which is reported as a consolidated variable interest entity.
v3.25.0.1
Property and Casualty Insurance Reserves (Tables)
12 Months Ended
Dec. 31, 2024
Liability for Future Policy Benefits and Unpaid Claims and Claims Adjustment Expense [Abstract]  
Short-duration Insurance Contracts, Claims Development
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Specialty Personal Automobile Insurance—Liability1
DOLLARS IN MILLIONS, EXCEPT CUMULATIVE INCURRED CLAIMSAs of December 31, 2024
Incurred Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Total of IBNR Liabilities Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year20202021202220232024
2020$1,401.2 $1,406.4 $1,407.8 $1,415.9 $1,417.8 $20.1 476,106 
20211,856.9 1,824.7 1,844.2 1,861.0 52.8 586,566 
20221,765.9 1,848.7 1,880.7 98.0 475,177 
20231,448.7 1,391.7 150.5 304,878 
20241,224.4 506.0 216,146 
Total7,775.6 
Cumulative Paid Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Accident Year20202021202220232024
2020$555.2 $1,107.6 $1,287.8 $1,350.0 $1,381.3 
2021657.1 1,429.4 1,680.8 1,767.5 
2022738.2 1,463.3 1,700.4 
2023580.4 1,092.8 
2024422.6 
Total6,364.6 
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2020, Net of Reinsurance38.7 
Loss and Allocated LAE Reserves, Net of Reinsurance$1,449.7 
1 Tables retrospectively include American Access Casualty Company’s (“AAC”) historical incurred and paid accident year claim information for all periods presented.
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Specialty Personal Automobile Insurance—Physical Damage1
DOLLARS IN MILLIONS, EXCEPT CUMULATIVE INCURRED CLAIMSAs of December 31, 2024
Incurred Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Total of IBNR Liabilities Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year20202021202220232024
2020$650.5 $659.5 $659.5 $659.0 $659.7 $(0.1)296,478 
2021958.0 967.5 967.2 967.4 (0.1)361,993 
2022993.5 989.5 990.0 (1.7)309,091 
2023722.6 715.8 (5.9)206,366 
2024500.8 7.1 136,921 
Total3,833.7 
Cumulative Paid Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Accident Year20202021202220232024
2020$585.5 $663.8 $659.7 $658.8 $659.4 
2021890.1 977.5 968.3 967.2 
2022921.9 997.8 990.5 
2023699.2 720.7 
2024466.7 
Total3,804.5 
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2020, Net of Reinsurance(2.8)
Loss and Allocated LAE Reserves, Net of Reinsurance$26.4 
1 Tables retrospectively include AAC’s historical incurred and paid accident year claim information for all periods presented.
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Commercial Automobile Insurance—Liability
DOLLARS IN MILLIONS, EXCEPT CUMULATIVE INCURRED CLAIMSAs of December 31, 2024
Incurred Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Total of IBNR Liabilities Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year20202021202220232024
2020$140.5 $152.0 $154.0 $155.6 $159.7 $4.1 19,662 
2021225.6 228.6 240.4 250.4 13.9 27,486 
2022305.1 309.1 317.9 34.8 32,476 
2023379.9 361.7 87.1 35,327 
2024406.6 249.0 29,666 
Total1,496.3 
Cumulative Paid Losses and Allocated LAE, Net of Reinsurance and Indemnification
For the Years Ended December 31,
Accident Year20202021202220232024
2020$37.0 $87.6 $111.7 $129.7 $144.5 
202150.8 128.0 168.6 208.3 
202272.2 159.0 222.1 
202387.5 189.6 
202469.1 
Total833.6 
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2020, Net of Reinsurance9.7 
Loss and Allocated LAE Reserves, Net of Reinsurance$672.4 
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Commercial Automobile Insurance—Physical Damage
DOLLARS IN MILLIONS, EXCEPT CUMULATIVE INCURRED CLAIMSAs of December 31, 2024
Incurred Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Total of IBNR Liabilities Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year20202021202220232024
2020$31.9 $32.2 $32.1 $32.1 $32.3 $0.1 11,041 
202152.4 51.9 51.6 51.8 0.3 17,703 
202274.5 74.7 74.8 0.5 21,567 
202390.0 87.5 0.2 20,202 
202481.6 7.7 16,312 
Total328.0 
Cumulative Paid Losses and Allocated LAE, Net of Reinsurance and Indemnification
For the Years Ended December 31,
Accident Year20202021202220232024
2020$26.2 $31.9 $32.0 $32.0 $32.1 
202143.3 51.9 51.4 51.5 
202266.8 74.6 74.2 
202380.6 86.9 
202466.1 
Total310.8 
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2020, Net of Reinsurance(0.1)
Loss and Allocated LAE Reserves, Net of Reinsurance$17.1 
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Non-Core Personal Automobile Insurance—Liability
DOLLARS IN MILLIONS, EXCEPT CUMULATIVE INCURRED CLAIMSAs of December 31, 2024
Incurred Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Total of IBNR Liabilities Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year20202021202220232024
2020$148.9 $153.6 $151.8 $158.8 $158.4 $1.3 24,701 
2021176.9 179.8 180.6 182.0 3.7 27,243 
2022165.0 172.4 173.5 8.6 24,246 
2023135.0 137.5 17.6 16,796 
202458.7 19.8 6,666 
Total710.1 
Cumulative Paid Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Accident Year20202021202220232024
2020$44.4 $92.8 $117.7 $141.4 $149.8 
202150.3 106.1 144.1 161.9 
202255.0 111.0 139.1 
202343.7 84.6 
202419.6 
Total555.0 
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2020, Net of Reinsurance4.5 
Loss and Allocated LAE Reserves, Net of Reinsurance$159.6 
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Non-Core Personal Automobile Insurance—Physical Damage
DOLLARS IN MILLIONS, EXCEPT CUMULATIVE INCURRED CLAIMSAs of December 31, 2024
Incurred Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Total of IBNR Liabilities Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year20202021202220232024
2020$96.1 $98.0 $97.9 $97.5 $97.5 $— 47,591 
2021118.5 117.9 117.1 117.1 — 53,490 
2022110.9 113.5 113.6 (0.2)48,160 
202386.6 84.7 (0.7)33,951 
202431.7 (1.2)12,556 
Total444.6 
Cumulative Paid Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Accident Year20202021202220232024
2020$90.9 $98.4 $97.6 $97.5 $97.5 
2021113.1 118.1 117.2 117.1 
2022108.7 114.6 113.7 
202384.8 85.4 
202432.1 
Total445.8 
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2020, Net of Reinsurance— 
Loss and Allocated LAE Reserves, Net of Reinsurance$(1.2)
NOTE 6. PROPERTY AND CASUALTY INSURANCE RESERVES (Continued)
Non-Core Homeowners Insurance
DOLLARS IN MILLIONS, EXCEPT CUMULATIVE INCURRED CLAIMSAs of December 31, 2024
Incurred Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Total of IBNR Liabilities Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year20202021202220232024
2020$157.0 $149.8 $144.6 $141.2 $141.8 $0.2 14,102 
2021149.9 149.8 143.9 144.3 0.5 13,555 
2022142.7 152.7 155.2 1.1 11,526 
2023126.6 135.3 1.6 9,919 
202480.6 7.2 4,153 
Total657.2 
Cumulative Paid Losses and Allocated LAE, Net of Reinsurance
For the Years Ended December 31,
Accident Year20202021202220232024
2020$94.6 $130.8 $137.4 $139.8 $140.8 
2021100.6 132.6 139.7 141.3 
202297.0 141.2 149.3 
202384.7 127.8 
202459.2 
Total618.4 
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2020, Net of Reinsurance0.8 
Loss and Allocated LAE Reserves, Net of Reinsurance$39.6 
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability
The following table reconciles the net incurred and paid claims development tables presented above to the Company's liability for Property and Casualty Insurance Reserves included in the Consolidated Balance Sheets at December 31, 2024.
DOLLARS IN MILLIONS2024
Property and Casualty Insurance Reserves, Net of Reinsurance:
Specialty Personal Automobile Insurance—Liability1
$1,449.7 
Specialty Personal Automobile Insurance—Physical Damage1
26.4 
Commercial Automobile Insurance—Liability672.4 
Commercial Automobile Insurance—Physical Damage17.1 
Non-Core Personal Automobile Insurance—Liability159.6 
Non-Core Personal Automobile Insurance—Physical Damage(1.2)
Non-Core Homeowners Insurance39.6 
Other35.8 
Total$2,399.4 
Reinsurance Recoverables on Unpaid Losses and Allocated LAE:
Specialty Personal Automobile Insurance—Liability$5.7 
Non-Core Preferred Personal Automobile Insurance—Liability16.9 
Non-Core Homeowners Insurance— 
Other1.7 
Total24.3 
Unallocated LAE197.6 
Property and Casualty Insurance Reserves, Gross of Reinsurance1
$2,621.3 
1Includes $8.8 million and $0.6 million of Specialty Personal Automobile Liability and Physical Damage Insurance Reserves, respectively, related to Kemper Reciprocal, which is reported as a consolidated variable interest entity.
Short-duration Insurance Contracts, Schedule of Historical Claims Duration
The following is supplementary information about average historical claims duration as of December 31, 2024.
Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance (Unaudited)
Years12345
Specialty Personal Automobile Insurance—Liability38.0 %77.8 %90.5 %95.1 %97.4 %
Specialty Personal Automobile Insurance—Physical Damage93.0 100.0 100.0 100.0 100.0 
Commercial Automobile Insurance—Liability21.5 52.1 69.1 82.2 90.5 
Commercial Automobile Insurance—Physical Damage85.4 100.0 100.0 100.0 100.0 
Non-Core Preferred Personal Automobile Insurance—Liability30.5 60.6 77.9 89.1 94.6 
Non-Core Preferred Personal Automobile Insurance—Physical Damage97.4 100.0 100.0 100.0 100.0 
Non-Core Homeowners Insurance67.0 92.4 96.6 98.3 99.3 
Premium Receivable, Allowance for Credit Loss
The following tables present the balances of Receivables from Policyholders, net of the allowance for expected credit losses, as of December 31, 2024 and 2023, and a roll forward of changes in the allowance for expected credit losses for the years ended December 31, 2024 and 2023.
Year Ended December 31, 2024
(Dollars in Millions)
Specialty
LifeTotal SegmentsNon-Core OperationsTotal Allowance for Expected Credit Losses
Balance at Beginning of Year$12.9 $— $12.9 $1.0 $13.9 
Provision for Expected Credit Losses38.9 0.3 39.2 0.4 39.6 
Write-offs of Uncollectible Receivables from Policyholders(49.2)(0.3)(49.5)(1.1)(50.6)
Balance at End of Year$2.6 $— $2.6 $0.3 $2.9 
Receivable Balance at End of Year1
$962.8 $11.1 $973.9 $12.2 $986.1 
1Specialty, Total Segments, and Total includes $8.2 million attributable to Kemper Reciprocal, which is reported as a consolidated variable interest entity.
NOTE 9 - RECEIVABLES FROM POLICYHOLDERS - ALLOWANCE FOR EXPECTED CREDIT LOSSES (Continued)
Year Ended December 31, 2023
(Dollars in Millions)SpecialtyLifeTotal SegmentsNon-Core OperationsTotal Allowance for Expected Credit Losses
Balance at Beginning of Year$12.3 $— $12.3 $0.8 $13.1 
Provision for Expected Credit Losses39.3 0.5 39.8 1.8 41.6 
Write-offs of Uncollectible Receivables from Policyholders(38.7)(0.5)(39.2)(1.6)(40.8)
Balance at End of Year$12.9 $— $12.9 $1.0 $13.9 
Receivable Balance at End of Year1
$875.4 $11.3 $886.7 $73.5 $960.2 
1Specialty, Total Segments, and Total includes $0.7 million attributable to Kemper Reciprocal, which is reported as a consolidated variable interest entity.
v3.25.0.1
Insurance and Other Expenses (Tables)
12 Months Ended
Dec. 31, 2024
Insurance and Other Expenses [Abstract]  
Schedule of Insurance and Other Expenses
Insurance and Other Expenses for the years ended December 31, 2024, 2023 and 2022 were:
DOLLARS IN MILLIONS202420232022
Insurance and Other Expenses
Insurance Expenses
Commissions
$596.3 $584.2 $724.8 
Taxes, Licenses and Fees
83.7 79.6 99.5 
Policy Acquisition Costs (Deferred) Amortized:
Deferral of Policy Acquisition Costs(576.4)(563.3)(691.5)
Amortization of Policy Acquisition Costs538.0 607.1 705.7 
Net Policy Acquisition Costs (Deferred) Amortized
(38.4)43.8 14.2 
Policy Acquisition Costs
641.6 707.6 838.5 
Business Unit Operating Costs277.4 256.1 282.4 
Corporate Overhead Costs
194.9 200.0 207.8 
Insurance Expenses1,113.9 1,163.7 1,328.7 
Other Expenses:
Acquisition and Disposition Related Transaction, Integration, Restructuring and Other Costs40.3 120.3 62.9 
Pension Settlement(2.6)70.2 — 
Other Corporate Costs28.5 11.4 12.3 
Other Expenses66.2 201.9 75.2 
Insurance and Other Expenses$1,180.1 $1,365.6 $1,403.9 
v3.25.0.1
Investments (Tables)
12 Months Ended
Dec. 31, 2024
Debt Securities, Available-for-sale [Line Items]  
Schedule of Unrealized Loss on Investments
An aging of unrealized losses on the Company’s Investments in Fixed Maturities at December 31, 2024 is presented below.
(Dollars in Millions)Less Than 12 Months12 Months or LongerTotal
Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses
Fixed Maturities:
     U.S. Government and Government Agencies and Authorities$41.7 $(0.5)$383.6 $(101.9)$425.3 $(102.4)
States and Political Subdivisions242.7 (10.3)933.4 (215.1)1,176.1 (225.4)
Foreign Governments— — 1.4 (0.2)1.4 (0.2)
Corporate Securities:
Bonds and Notes674.3 (40.9)2,605.7 (477.9)3,280.0 (518.8)
Redeemable Preferred Stocks2.0 — 6.6 (1.0)8.6 (1.0)
Collateralized Loan Obligations34.2 (0.1)89.5 (7.1)123.7 (7.2)
Other Mortgage- and Asset-backed12.0 (0.1)261.7 (34.4)273.7 (34.5)
Total Fixed Maturities$1,006.9 $(51.9)$4,281.9 $(837.6)$5,288.8 $(889.5)
An aging of unrealized losses on the Company’s Investments in Fixed Maturities at December 31, 2023 is presented below.
(Dollars in Millions)Less Than 12 Months12 Months or LongerTotal
Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses
Fair
Value
Unrealized
Losses
Fixed Maturities:
     U.S. Government and Government Agencies and Authorities$52.0 $(0.8)$401.6 $(83.7)$453.6 $(84.5)
     States and Political Subdivisions112.9 (2.3)928.3 (187.5)1,041.2 (189.8)
     Foreign Governments— — 1.9 (0.6)1.9 (0.6)
Corporate Securities:
Bonds and Notes198.4 (5.5)2,813.0 (378.3)3,011.4 (383.8)
Redeemable Preferred Stocks— — 7.9 (0.8)7.9 (0.8)
Collateralized Loan Obligations38.8 (0.4)747.7 (24.1)786.5 (24.5)
Other Mortgage- and Asset-backed15.7 (0.1)287.3 (46.2)303.0 (46.3)
Total Fixed Maturities$417.8 $(9.1)$5,187.7 $(721.2)$5,605.5 $(730.3)
Debt Securities, Available-for-Sale, Allowance for Credit Loss
The following table sets forth the change in allowance for credit losses on fixed maturities available-for-sale by major security type for the year ended December 31, 2024. Accrued interest excluded from the amortized cost of fixed income securities total $70.9 million and $77.0 million as of December 31, 2024 and 2023, respectively, and is reported within the Other Receivables line of the Consolidated Balance Sheets. The Company monitors accrued interest and writes off amounts when they are deemed uncollectible.
 States and Political SubdivisionsCorporate Bonds and NotesTotal
(Dollars in Millions)
Balance, Beginning of Year$0.5 $7.7 $8.2 
Additions for Securities for which No Previous Expected Credit Losses were
   Recognized
— 3.4 3.4 
Reductions due to Sales— (0.8)(0.8)
Net (Decrease) Increase in Allowance on Securities for which Expected Credit Losses were Previously Recognized(0.2)0.1 (0.1)
Balance, End of Year$0.3 $10.4 $10.7 
The following table sets forth the change in allowance for credit losses on fixed maturities available-for-sale by major security type for the year ended December 31, 2023.
 States and Political SubdivisionsCorporate Bonds and NotesTotal
(Dollars in Millions)
Balance, Beginning of Year$0.7 $8.9 $9.6 
Additions for Securities for which No Previous Expected Credit Losses were
   Recognized
— 2.9 2.9 
Reduction due to Sales— (2.6)(2.6)
Net Increase (Decrease) in Allowance on Securities for which Expected Credit Losses were Previously Recognized0.2 (1.1)(0.9)
Write-offs Charged Against Allowance(0.4)(0.4)(0.8)
Balance, End of Year$0.5 $7.7 $8.2 
Schedule of Other Investments
The carrying values of the Company’s Other Investments at December 31, 2024 and 2023 were:
(Dollars in Millions)20242023
Equity Securities at Modified Cost$22.5 $32.6 
Real Estate at Depreciated Cost99.5 94.7 
Mortgage Loans75.3 99.8 
Other2.2 14.8 
Total Other Investments$199.5 $241.9 
Investments in Fixed Maturities  
Debt Securities, Available-for-sale [Line Items]  
Schedule of Available-for-sale Securities Reconciliation
The amortized cost and estimated fair values of the Company’s Investments in Fixed Maturities at December 31, 2024 were:
(Dollars in Millions)Amortized
Cost
Gross UnrealizedAllowance for Expected Credit LossesFair Value
GainsLosses
U.S. Government and Government Agencies and Authorities$588.6 $0.6 $(102.4)$— $486.8 
States and Political Subdivisions1,457.3 1.6 (225.4)(0.3)1,233.2 
Foreign Governments6.5 0.3 (0.2)— 6.6 
Corporate Securities:
Bonds and Notes4,038.3 8.9 (518.8)(8.8)3,519.6 
Redeemable Preferred Stocks9.8 0.1 (1.0)— 8.9 
Collateralized Loan Obligations747.8 2.5 (7.2)(1.6)741.5 
Other Mortgage- and Asset-backed446.7 0.8 (34.5)— 413.0 
Investments in Fixed Maturities$7,295.0 $14.8 $(889.5)$(10.7)$6,409.6 
The amortized cost and estimated fair values of the Company’s Investments in Fixed Maturities at December 31, 2023 were:
Amortized
Cost
Gross UnrealizedAllowance for Expected Credit LossesFair Value
(Dollars in Millions)
GainsLosses
U.S. Government and Government Agencies and Authorities$594.1 $1.9 $(84.5)$— $511.5 
States and Political Subdivisions1,575.9 16.3 (189.8)(0.5)1,401.9 
Foreign Governments4.4 — (0.6)— 3.8 
Corporate Securities:
Bonds and Notes4,046.8 35.5 (383.8)(7.7)3,690.8 
Redeemable Preferred Stocks9.0 0.1 (0.8)— 8.3 
Collateralized Loan Obligations973.6 0.7 (24.5)— 949.8 
Other Mortgage- and Asset-backed362.0 0.1 (46.3)— 315.8 
Investments in Fixed Maturities$7,565.8 $54.6 $(730.3)$(8.2)$6,881.9 
Investments Classified by Contractual Maturity Date
The amortized cost and estimated fair values of the Company’s Investments in Fixed Maturities at December 31, 2024 by contractual maturity were:
(Dollars in Millions)Amortized CostFair Value
Due in One Year or Less$337.0 $332.3 
Due after One Year to Five Years773.5 746.3 
Due after Five Years to Ten Years1,021.6 890.0 
Due after Ten Years3,496.9 2,903.7 
Mortgage- and Asset-backed Securities Not Due at a Single Maturity Date1,666.0 1,537.3 
Investments in Fixed Maturities$7,295.0 $6,409.6 
v3.25.0.1
Income from Investments (Tables)
12 Months Ended
Dec. 31, 2024
Investment Income, Net [Abstract]  
Net Investment Income
Net Investment Income for the years ended December 31, 2024, 2023 and 2022 was:
DOLLARS IN MILLIONS202420232022
Investment Income:
Interest on Fixed Income Securities1,2
$315.3 $323.3 $290.0 
Dividends on Equity Securities Excluding Alternative Investments5.4 4.4 6.3 
Alternative Investments:
Equity Method Limited Liability Investments(18.2)10.5 31.3 
Limited Liability Investments Included in Equity Securities24.5 19.0 42.1 
Total Alternative Investments6.3 29.5 73.4 
Short-term Investments33.5 18.0 3.7 
Loans to Policyholders21.0 20.9 21.5 
Real Estate8.8 8.9 10.1 
Company-Owned Life Insurance35.7 29.2 37.9 
Other8.2 12.9 7.7 
Total Investment Income434.2 447.1 450.6 
Investment Expenses:
Real Estate8.7 8.8 7.9 
Other Investment Expenses1
18.0 18.6 20.1 
Total Investment Expenses26.7 27.4 28.0 
Net Investment Income$407.5 $419.7 $422.6 
1In 2024, the Company changed its presentation of the details of investment performance to report interest expense incurred on Federal Home Loan Bank ("FHLB") borrowings as an offset to interest on fixed income securities since FHLB borrowings are used for spread lending purposes. The interest expense incurred on FHLB borrowings was previously reported within Other Investment Expenses. The prior period amounts presented above have been updated to reflect this change in presentation.
2Reduced by interest expense incurred on FHLB borrowings used for spread lending purposes of $20.3 million, $22.7 million and $10.1 million for the year ended December 31, 2024, 2023, and 2022, respectively.
Realized Gain (Loss) on Investments
The components of Net Realized Gains (Losses) for the years ended December 31, 2024, 2023 and 2022 were:
DOLLARS IN MILLIONS202420232022
Fixed Maturities:
Gains on Sales$20.2 $5.9 $31.6 
Losses on Sales(3.2)(10.9)(31.9)
(Losses) Gains on Hedging Activity(7.9)(11.9)1.7 
Equity Securities:
Gains on Sales4.2 0.6 9.7 
Losses on Sales(0.1)(2.5)(6.8)
Other Investments:
Gains on Sales4.2 0.2 — 
Losses on Sales(4.2)— — 
Net Realized Investment Gains (Losses)$13.2 $(18.6)$4.3 
Gross Gains on Sales$28.6 $6.7 $41.3 
Gross Losses on Sales(7.5)(13.4)(38.7)
(Losses) Gains on Hedging Activity(7.9)(11.9)1.7 
Net Realized Investment Gains (Losses)
$13.2 $(18.6)$4.3 
Other than Temporary Impairment, Credit Losses Recognized in Earnings
The components of Impairment Losses reported in the Consolidated Statements of Income (Loss) for the years ended December 31, 2024, 2023 and 2022 were:
DOLLARS IN MILLIONS202420232022
Fixed Maturities$(4.8)$(0.1)$(25.8)
Equity Securities at Modified Cost(0.4)(0.5)— 
Real Estate(0.4)— — 
Other (0.2)(0.5)— 
Net Impairment Losses Recognized in Earnings1
$(5.8)$(1.1)$(25.8)
I Includes losses from intent-to-sell securities of $3.3 million, $2.0 million and $23.8 million for the years ended December 31, 2024, 2023 and 2022, respectively.
v3.25.0.1
Derivatives (Tables)
12 Months Ended
Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Schedule of Derivatives Instruments Statements of Financial Performance and Financial Position, Location
The following table presents the Company’s Ultra-Long Treasury Futures derivatives, primary underlying risk exposure, gross notional amount, and estimated fair value of these derivatives:
Dec 31, 2024Dec 31, 2023
(Dollars in Millions)Estimated Fair ValueEstimated Fair Value
Derivative InstrumentPrimary Underlying Risk ExposureGross Notional AmountAssetsLiabilitiesGross Notional AmountAssetsLiabilities
Derivatives Designated as Hedging Instruments:
Treasury FuturesInterest Rate Risk$75.0 $— $(3.7)$— $— $— 
Derivatives Not Designated or Not Qualifying as Hedging Instruments:
Treasury FuturesInterest Rate Risk$— $— $— $149.7 $14.7 $— 
Derivative Instruments, Gain (Loss)
The below table reflects the amounts of Gains (Losses) deferred into AOCI before taxes, net changes in amounts in AOCI associated with current hedging transactions, and amounts subsequently reclassified into Net Income (Loss) through Net Investment Income for Ultra-Long Treasury Futures qualifying as cash flow hedges for the years ended December 31, 2024 and 2023:
Year Ended
(Dollars in Millions)Dec 31, 2024Dec 31, 2023
Beginning of Year$— $(0.4)
Gains (Losses) Deferred in AOCI(4.4)— 
Net Change in AOCI with Current Period Hedging Transaction(3.7)— 
Gains (Losses) Reclassified into Income1.8 0.4 
Net Comprehensive Gains (Losses) from Cash Flow Hedges$(6.3)$— 
v3.25.0.1
Fair Value Measurements (Tables)
12 Months Ended
Dec. 31, 2024
Fair Value Disclosures [Abstract]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
The valuation of assets and liabilities measured at fair value in the Company’s Consolidated Balance Sheets at December 31, 2024 is summarized below.
(Dollars in Millions)Fair Value MeasurementsTotal Fair Value
Quoted Prices
in Active Markets
for Identical
Assets
(Level 1)
Significant
Other
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
Measured at Net Asset Value
Assets:
Fixed Maturities:
U.S. Government and Government Agencies and Authorities$86.8 $400.0 $— $— $486.8 
States and Political Subdivisions— 1,231.4 1.8 — 1,233.2 
Foreign Governments— 6.6 — — 6.6 
Corporate Securities:
Bonds and Notes— 3,325.4 194.2 — 3,519.6 
Redeemable Preferred Stock— 4.7 4.2 — 8.9 
Collateralized Loan Obligations— 741.5 — — 741.5 
Other Mortgage and Asset-backed— 408.0 5.0 — 413.0 
Total Investments in Fixed Maturities86.8 6,117.6 205.2 — 6,409.6 
Equity Securities at Fair Value:
Preferred Stocks:
Finance, Insurance and Real Estate— 13.1 — — 13.1 
Other Industries— 6.7 2.8 — 9.5 
Common Stocks:
Finance, Insurance and Real Estate0.3 — — — 0.3 
Other Industries0.1 — 1.0 — 1.1 
Other Equity Interests:
Exchange Traded Funds10.9 — — — 10.9 
Limited Liability Companies and Limited Partnerships— — — 183.6 183.6 
Total Investments in Equity Securities at Fair Value11.3 19.8 3.8 183.6 218.5 
Total Assets$98.1 $6,137.4 $209.0 $183.6 $6,628.1 
Liabilities:
Accrued Expenses and Other Liabilities:
Derivative Instruments Designated as Cash Flow Hedges
$— (3.7)$— $— $(3.7)
Total Liabilities$— $(3.7)$— $— $(3.7)

The valuation of assets and liabilities measured at fair value in the Company’s Consolidated Balance Sheets at December 31, 2023 is summarized below. The Company had no material liabilities that are measured and reported at fair value.
(Dollars in Millions)Fair Value MeasurementsTotal Fair Value
Quoted Prices
in Active Markets
for Identical
Assets
(Level 1)
Significant
Other
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
Measured at Net Asset Value
Assets:
Fixed Maturities:
U.S. Government and Government Agencies and Authorities$98.8 $412.7 $— $— $511.5 
States and Political Subdivisions— 1,401.8 0.1 — 1,401.9 
Foreign Governments— 3.8 — — 3.8 
Corporate Securities:
Bonds and Notes— 3,513.7 177.1 — 3,690.8 
Redeemable Preferred Stocks— 1.2 7.1 — 8.3 
Collateralized Loan Obligations— 949.8 — — 949.8 
Other Mortgage and Asset-backed— 310.6 5.2 — 315.8 
Total Investments in Fixed Maturities98.8 6,593.6 189.5 — 6,881.9 
   Equity Securities at Fair Value:
   Preferred Stocks:
   Finance, Insurance and Real Estate— 15.6 — — 15.6 
   Other Industries— 7.5 2.4 — 9.9 
   Common Stocks:
   Finance, Insurance and Real Estate0.6 — — — 0.6 
   Other Industries0.2 — 0.4 — 0.6 
   Other Equity Interests:
   Exchange Traded Funds7.7 — — — 7.7 
   Limited Liability Companies and Limited Partnerships— — — 191.4 191.4 
   Total Investments in Equity Securities at Fair Value8.5 23.1 2.8 191.4 225.8 
Other Investments:
Derivative Instruments Not Designated as Hedges— 14.7 — — 14.7 
Total Assets$107.3 $6,631.4 $192.3 $191.4 $7,122.4 
Fair Value Inputs, Assets, Quantitative Information
The table below presents quantitative information about the significant unobservable inputs utilized by the Company in determining fair values for fixed maturity investments classified as Level 3 at December 31, 2024. Valuations for assets presented in the tables below are primarily based on broker/dealer quotes for which there is a lack of transparency as to inputs used to develop the valuations. The quantitative detail of these unobservable inputs is neither provided nor reasonably available to the Company. The weighted average yield is calculated based on fair value.
(Dollars in Millions)Unobservable InputTotal Fair ValueRange of Unobservable InputsWeighted-average Yield
Investment-grade Market Yield$59.9 3.4 %-11.6 %7.9 %
Non-investment-grade:
Senior DebtMarket Yield42.7 7.0 -24.1 10.0 
Junior DebtMarket Yield35.7 9.5 -31.0 13.2 
OtherVarious66.9 
Total Level 3 Fixed Maturity Investments$205.2 
The table below presents quantitative information about the significant unobservable inputs utilized by the Company in determining fair values for fixed maturity investments classified as Level 3 at December 31, 2023. Valuations for assets presented in the tables below are primarily based on broker/dealer quotes for which there is a lack of transparency as to inputs used to develop the valuations. The quantitative detail of these unobservable inputs is neither provided nor reasonably available to the Company. The weighted average yield is calculated based on fair value.
(Dollars in Millions)Unobservable InputTotal Fair ValueRange of Unobservable InputsWeighted-average Yield
Investment-grade Market Yield$60.0 4.2 %-15.8 %8.7 %
Non-investment-grade:
Senior DebtMarket Yield32.6 9.2 -36.7 13.5 
Junior DebtMarket Yield32.5 11.8 -22.5 13.8 
OtherVarious64.4 
Total Level 3 Fixed Maturity Investments$189.5 
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation
Information by security type pertaining to the changes in the fair value of the Company’s investments classified as Level 3 for the year ended December 31, 2024 is presented below.
(Dollars In Millions)Fixed MaturitiesEquity Securities
Corporate
Bonds
and
Notes
States and Political Sub-divisionsRedeemable
Preferred
Stocks
Collateralized Loan ObligationsOther Mortgage-
and Asset-
backed
Preferred
and
Common
Stocks
Total
Balance, Beginning of Year$177.1 $0.1 $7.1 $— $5.2 $2.8 $192.3 
Total Gains (Losses):
Included in Consolidated Statements of Income (Loss)
0.6 — — — — 2.2 2.8 
Included in Other Comprehensive Income0.8 (0.5)0.1 — (0.2)— 0.2 
Purchases124.2 — 1.9 6.8 — 0.5 133.4 
Sales(104.0)— — — — (1.7)(105.7)
Transfers into Level 37.1 3.5 — — — — 10.6 
Transfers out of Level 3(11.6)(1.3)(4.9)(6.8)— — (24.6)
Balance, End of Year$194.2 $1.8 $4.2 $— $5.0 $3.8 $209.0 
Information by security type pertaining to the changes in the fair value of the Company’s investments classified as Level 3 for the year ended December 31, 2023 is presented below.
(Dollars in Millions)Fixed MaturitiesEquity SecuritiesTotal
Corporate
Bonds and
Notes
States and Political Sub-divisionsRedeemable
Preferred
Stocks
Other Mortgage-
and Asset-
backed
Preferred
and
Common
Stocks
Balance, Beginning of Year$216.0 $— $6.8 $5.1 $2.1 $230.0 
Total Gains (Losses):
Included in Consolidated Statements of Income (Loss)
(0.7)— — — (0.8)(1.5)
Included in Other Comprehensive Income6.4 — 0.3 0.1 — 6.8 
Purchases50.4 0.1 — — 1.1 51.6 
Sales(102.6)— — — — (102.6)
Transfers into Level 37.7 — — — 0.4 8.1 
Transfers out of Level 3(0.1)— — — — (0.1)
Balance, End of Year$177.1 $0.1 $7.1 $5.2 $2.8 $192.3 
Fair Value, by Balance Sheet Grouping
Presented below are the carrying values and fair value estimates of financial instruments not carried at fair value.
 December 31, 2024December 31, 2023
(Dollars in Millions)LevelCarrying ValueFair ValueCarrying ValueFair Value
Financial Assets:
Loans to PolicyholdersLevel 3$280.7 $280.7 $281.2 $281.2 
Short-term InvestmentsLevel 1 or 21,037.1 1,037.1 520.9 520.9 
Mortgage LoansLevel 375.3 75.3 99.8 99.8 
Company-Owned Life InsuranceLevel 2539.2539.2513.5513.5
Equity Securities at Modified CostLevel 322.522.532.632.6
Financial Liabilities:
Long-term DebtLevel 2$1,391.6 $1,278.4 $1,389.2 $1,213.4 
Policyholder ObligationsLevel 2541.3 541.3 557.4 557.4 
Fair Value Disclosure of Asset and Liability Not Measured at Fair Value
The table below shows investments reported at fair value using NAV and their unfunded commitments by asset class as of December 31, 2024 and 2023, respectively.
(Dollars in Millions)
December 31, 2024
December 31, 2023
Asset ClassFair Value Using NAVUnfunded
Commitments
Fair Value Using NAVUnfunded
Commitments
Reported as Equity Method Limited Liability Investments:
Mezzanine Debt$116.7 $40.8 $125.4 $43.1 
Real Estate27.3 — 41.9 — 
Senior Debt19.1 48.2 19.0 39.9 
Leveraged Buyout7.5 0.6 8.6 0.6 
Secondary Transactions5.5 1.6 7.9 1.7 
Distressed Debt4.4 — 7.9 — 
Hedge Fund0.1 — 0.1 — 
Growth Equity— — 1.2 — 
Other5.7 0.1 9.7 — 
Total Equity Method Limited Liability Investments186.3 91.3 221.7 85.3 
Reported as Other Equity Interests at Fair Value:
Mezzanine Debt116.9 67.0 124.0 67.0 
Senior Debt26.3 8.4 24.8 10.6 
Leveraged Buyout19.2 30.4 19.0 10.0 
Distressed Debt11.7 15.0 12.4 13.0 
Growth Equity7.0 8.0 6.4 6.5 
Secondary Transactions2.4 1.6 2.8 3.1 
Hedge Funds— — 1.9 — 
Other0.1 0.2 0.1 0.2 
Total Reported as Other Equity Interests at Fair Value183.6 130.6 191.4 110.4 
Reported as Equity Securities at Modified Cost:
Other1.8 — 4.8 — 
Total Reported as Equity Securities at Modified Cost
1.8 — 4.8 — 
  Total Investments in Limited Liability Companies and Limited Partnerships$371.7 $221.9 $417.9 $195.7 
Investment Holdings, Other than Securities
The following table includes information related to the Company’s investments in certain private equity funds or hedge funds that calculate a net asset value per share:
Asset ClassInvestment Category Includes
Mezzanine DebtFunds with investments in junior or subordinated debt and potentially minority equity securities issued by private companies.
Senior DebtFunds with investments in senior or first lien debt and potentially minority equity securities typically issued by private companies.
Distressed DebtFunds with debt or minority equity investments that are made opportunistically in companies that are in or near default or under financial strain with potential to have an active role in restructuring company.
Secondary TransactionsFunds that focus on purchasing third party fund interests from investors seeking liquidity within their own portfolio.
Hedge FundFunds that focus primarily on investing in public securities with strategy of generating uncorrelated returns to the public markets.
Leveraged BuyoutFunds with control equity investments in more mature, positive cash flowing, private companies that are typically purchased with the use of financial leverage.
Growth EquityFunds that invest in early or venture stage companies with high growth potential with view towards generating realizations through sale or initial public offering (“IPO”) of company.
Real EstateFunds with investments in multi-family housing properties.
OtherConsists of direct investments of preferred equity or minority common equity investments into private companies structured as limited partnerships or limited liability companies.
v3.25.0.1
Goodwill and Intangible Assets (Tables)
12 Months Ended
Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Goodwill
Goodwill balances by business segment at December 31, 2024 and 2023 were:
DOLLARS IN MILLIONS20242023
Specialty Property & Casualty Insurance$1,043.0 $1,043.0 
Life Insurance207.7 207.7 
Total$1,250.7 $1,250.7 
Schedule of Definite-Life Intangible Assets
The gross carrying amount and accumulated amortization of definite and indefinite life intangible assets at December 31, 2024 and 2023 were:
 20242023
(Dollars in Millions)Gross Carrying AmountAccumulated AmortizationNet AmountGross
Carrying Amount
Accumulated AmortizationNet Amount
Definite Life Intangible Assets:
Value of Business Acquired$237.5 $225.4 $12.1 $237.5 $223.7 $13.8 
Customer Relationships43.8 42.3 1.5 43.8 42.1 1.7 
Agent Relationships81.6 43.9 37.7 81.6 38.2 43.4 
Trade Names— — — — — — 
Internal-Use Software395.1 180.3 214.8 388.0 178.0 210.0 
Total Definite Life Intangible Assets758.0 491.9 266.1 750.9 482.0 268.9 
Indefinite Life Intangible Assets:
Trade Names5.2 — 5.2 5.2 — 5.2 
Insurance Licenses44.2 — 44.2 44.2 — 44.2 
Total Indefinite Life Intangible Assets49.4 — 49.4 49.4 — 49.4 
Total Intangible Assets$807.4 $491.9 $315.5 $800.3 $482.0 $318.3 
Schedule of Indefinite-Life Intangible Assets
The gross carrying amount and accumulated amortization of definite and indefinite life intangible assets at December 31, 2024 and 2023 were:
 20242023
(Dollars in Millions)Gross Carrying AmountAccumulated AmortizationNet AmountGross
Carrying Amount
Accumulated AmortizationNet Amount
Definite Life Intangible Assets:
Value of Business Acquired$237.5 $225.4 $12.1 $237.5 $223.7 $13.8 
Customer Relationships43.8 42.3 1.5 43.8 42.1 1.7 
Agent Relationships81.6 43.9 37.7 81.6 38.2 43.4 
Trade Names— — — — — — 
Internal-Use Software395.1 180.3 214.8 388.0 178.0 210.0 
Total Definite Life Intangible Assets758.0 491.9 266.1 750.9 482.0 268.9 
Indefinite Life Intangible Assets:
Trade Names5.2 — 5.2 5.2 — 5.2 
Insurance Licenses44.2 — 44.2 44.2 — 44.2 
Total Indefinite Life Intangible Assets49.4 — 49.4 49.4 — 49.4 
Total Intangible Assets$807.4 $491.9 $315.5 $800.3 $482.0 $318.3 
Finite-Lived Intangible Assets Amortization Expense In 2024, 2023 and 2022, the Company recognized the following amortization expense on definite life intangible assets:
DOLLARS IN MILLIONS202420232022
Specialty Property & Casualty Insurance$16.6 $17.9 $21.6 
Life Insurance6.0 3.4 3.8 
Total Segment Amortization Expense
22.6 21.3 25.4 
Corporate and Other
21.8 26.1 26.7 
Non-Core Operations1.9 1.2 1.6 
Total Amortization Expense
$46.3 $48.6 $53.7 
Schedule of Definite-Life Intangible Assets, Future Amortization Expense
The amount of amortization expense expected to be recorded in the next five years for definite life intangible assets is as follows:
DOLLARS IN MILLIONS20252026202720282029
Definite Life Intangible Assets:
Value of Business Acquired$1.6 $1.5 $1.5 $1.4 $1.3 
Customer Relationships0.4 0.4 0.3 0.2 0.2 
Agent Relationships8.6 8.6 4.9 4.9 4.9 
Internal-Use Software35.5 30.9 25.3 22.1 14.7 
Total$46.1 $41.4 $32.0 $28.6 $21.1 
v3.25.0.1
Variable Interest Entities (Tables)
12 Months Ended
Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Variable Interest Entities
Year Ended
(Dollars in millions)Dec 31, 2024Dec 31, 2023Dec 31, 2022
Cash distribution from Investment2.0 2.0 3.3 
Income (Loss) on Investments in Alternative Energy Partnership2.3 2.9 (19.9)
Income Tax Credits Recognized— 0.2 4.3 
Income Tax Expense (Benefit) Recognized from Alternative Energy Partnership0.5 0.7 (3.7)
(Dollars in millions)Dec 31, 2024Dec 31, 2023
Cash$2.7 $2.7 
Equipment, Net of Depreciation253.2 256.2 
Other Assets9.2 7.5 
Total Unconsolidated Assets265.0 266.4 
Maximum Loss Exposure17.6 17.3 
v3.25.0.1
Other Comprehensive (Loss) Income And Accumulated Other Comprehensive Income (Tables)
12 Months Ended
Dec. 31, 2024
Equity [Abstract]  
Schedule of Comprehensive Income (Loss)
The tables below display the changes in Accumulated Other Comprehensive Loss by component for the years ended December 31, 2024, 2023 and 2022:
(Dollars in Millions)
Net Unrealized Losses on Fixed Maturities
Net Unrealized Losses on Investments with an Allowance for Credit Losses
Net Unrecognized Postretirement Benefit Income (Costs)(Loss) Gain on Cash Flow HedgesChange in Discount Rate on Future Life Policyholder BenefitsTotal
Balance as of January 1, 2022
$505.8 $(3.7)$(52.1)$(1.9)$(849.7)$(401.6)
Other Comprehensive (Loss) Income Before Reclassifications
(1,215.1)2.0 15.2 4.7 1,090.8 (102.4)
Amounts Reclassified from Accumulated Other Comprehensive Loss Net of Tax Benefit of $2.7, $0.1, $0.1, $—. $—, and $2.9
(10.1)(0.5)(0.3)— (10.9)
Other Comprehensive Income (Loss) Net of Tax Benefit (Expense) of $325.9, $(0.4), $(4.0), $(1.2), $(289.9), and $30.4
(1,225.2)1.5 14.9 4.7 1,090.8 (113.3)
Balance as of December 31, 2022
$(719.4)$(2.2)$(37.2)$2.8 $241.1 $(514.9)
Other Comprehensive Income (Loss) Before Reclassifications
185.0 (0.3)(6.0)— (80.5)98.2 
Amounts Reclassified from Accumulated Other Comprehensive Loss Net of Tax (Expense) Benefit of $(0.9), $—, $(13.8), $(0.1), $—, and $(14.8)
3.5 — 52.7 (0.3)— 55.9 
Other Comprehensive Income (Loss) Net of Tax (Expense) Benefit of $(50.3), $0.2, $(12.5), $(0.1), $21.2 and $(41.5)
188.5 (0.3)46.7 (0.3)(80.5)154.1 
Balance as of December 31, 2023
$(530.9)$(2.5)$9.5 $2.5 $160.6 $(360.8)
Other Comprehensive (Loss) Income Before Reclassifications
(165.8)(0.3)1.4 (5.4)219.7 49.6 
Amounts Reclassified from Accumulated Other Comprehensive Loss Net of Tax (Expense) Benefit of $(2.3), $0.3, $0.6, $(0.2), $—, and $(1.6)
8.9 (0.4)(2.5)0.7 — 6.7 
Other Comprehensive (Loss) Income Before Reclassifications Net of Tax Benefit (Expense) of $41.8, $0.6, $0.2, $0.7, $(58.3), and $(15.0)
(156.9)(0.7)(1.1)(4.7)219.7 56.3 
Balance as of December 31, 2024
$(687.8)$(3.2)$8.4 $(2.2)$380.3 $(304.5)
Amounts reclassified from Accumulated Other Comprehensive Loss shown above are reported in Net Income (Loss) as follows:
Components of AOCI
Consolidated Statements of Income (Loss) Line Item Affected by Reclassifications
Net Unrealized Gains (Losses) on Fixed Maturities and Net Unrealized Losses on Investments with an Allowance for Credit Losses
Net Realized Investment Gains (Losses) and Impairment Losses
Net Unrecognized Postretirement Benefit Income (Costs)Policyholders’ Benefits and Incurred Losses and Loss Adjustment Expenses, Insurance and Other Expenses, and Interest Expense
(Loss) Gain on Cash Flow Hedges
Net Investment Income and Interest Expense
v3.25.0.1
Statutory Information and Dividend Limitations (Tables)
12 Months Ended
Dec. 31, 2024
Insurance [Abstract]  
Statutory Accounting Practices Disclosure
The estimated combined statutory net income (loss), excluding intercompany dividends and surplus note interest, and estimated combined capital and surplus of the Company’s insurance subsidiaries is as follows:
Year Ended December 31,
DOLLARS IN MILLIONS202420232022
Property and casualty companies:
Domestic$440.7 $(150.4)$(226.7)
Life and health companies
Domestic17.1 (136.0)174.4 
Foreign(73.9)140.0 36.0 
Total Life and health companies(56.8)4.0 210.4 
Total statutory net income (loss)
$383.9 $(146.4)$(16.3)
DOLLARS IN MILLIONS20242023
Property and casualty companies
Domestic$1,761.2 $1,587.8 
Life and health companies
Domestic124.3 113.7 
Foreign197.9 111.9 
Total Life and health companies322.2 225.6 
Total statutory capital and surplus$2,083.4 $1,813.4 
v3.25.0.1
Pension Benefits (Tables) - Pension Plans
12 Months Ended
Dec. 31, 2024
Defined Benefit Plan Disclosure [Line Items]  
Schedule of Changes in Fair Value of Plan Assets
Changes in Fair Value of Plan Assets and Changes in Projected Benefit Obligation for the Pension Plan for the years ended December 31, 2024 and 2023 is presented below.
DOLLARS IN MILLIONS20242023
Fair Value of Plan Assets at Beginning of Year$16.3 $315.8 
Actual Return on Plan Assets(1.1)7.1 
Benefits Paid— (100.9)
Settlement Benefits2.6 (205.7)
Assets contributed to 401(k) Plan
(4.7)— 
Assets reverted to the Company
(13.1)— 
Fair Value of Plan Assets at End of Year— 16.3 
Projected Benefit Obligation at Beginning of Year— 292.2 
Interest Cost— 8.4 
Benefits Paid— (100.9)
Settlement Benefits— (205.7)
Actuarial Gains— 6.0 
Projected Benefit Obligation at End of Year— — 
Funded Status—Plan Assets in Excess of Projected Benefit Obligation$— $16.3 
Unamortized Amount Reported in AOCI at End of Year$— $— 
Accumulated Benefit Obligation at End of Year$— $— 
Schedule of Allocation of Plan Assets
Asset allocations for the Pension Plan at December 31, 2024 and 2023 by asset category were:
ASSET CATEGORY20242023
Cash and Short-term Investments— %100 %
Total— %100 %
Fair Value, Measurement Inputs, Disclosure
Fair value measurements for the Pension Plan’s assets at December 31, 2023 are summarized below.
DOLLARS IN MILLIONSQuoted Prices
in Active Markets
for Identical
Assets
(Level 1)
Significant
Other
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
Measured at Net Asset ValueFair Value
Equity Securities:
Other Equity Interests:
Limited Liability Companies and Limited Partnerships
— — — 0.1 0.1 
Short-term Investments16.2 — — — 16.2 
Total$16.2 $— $— $0.1 $16.3 
Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss)
The components of Comprehensive Pension (Income) Expense for the Pension Plan for the years ended December 31, 2024, 2023 and 2022 were:
DOLLARS IN MILLIONS202420232022
Service Cost Earned During the Year$— $— $— 
Interest Cost on Projected Benefit Obligation— 8.4 8.7 
Expected Return on Plan Assets— (7.9)(7.4)
Amortization of Prior Service Cost— 0.4 0.7 
Amortization of Actuarial Loss— — 1.8 
Settlement (Income) Expense
(2.6)70.2 — 
Pension (Income) Expense Recognized in Consolidated Statements of Income (Loss)
(2.6)71.1 3.8 
Unrecognized Pension Loss Arising During the Year— — (12.0)
Prior Service Cost Arising During the Year— — — 
Amortization of Prior Service Cost— — (0.7)
Amortization of Accumulated Unrecognized Pension Loss— — (1.8)
Comprehensive Pension (Income) Expense $(2.6)$71.1 $(10.7)
Schedule of Assumptions Used
The weighted-average discount rate, service cost discount rate, interest cost discount rate, rate of increase in future compensation levels and expected long-term rate of return on plan assets used to develop the components of Pension Expense for the Pension Plan for the years ended December 31, 2024, 2023 and 2022 were:
202420232022
Weighted-average Discount Rate— %5.05 %2.89 %
Interest Cost Discount Rate— 4.92 2.35 
Rate of Increase in Future Compensation LevelsN/AN/A3.40 
Expected Long Term Rate of Return on Plan Assets— 3.79 2.08 
v3.25.0.1
Postretirement Benefits Other Than Pensions (Tables) - Other Postretirement Benefit Plan, Defined Benefit
12 Months Ended
Dec. 31, 2024
Defined Benefit Plan Disclosure [Line Items]  
Schedule of Changes in Fair Value of Plan Assets
Changes in Fair Value of Plans’ Assets and Changes in Accumulated Postretirement Benefit Obligation for the years ended December 31, 2024 and 2023 were:
DOLLARS IN MILLIONS
20242023
Fair Value of Plans’ Assets at Beginning of Year$ $— 
Employer Contributions0.4 1.0 
Plan Participants’ Contributions0.1 0.3 
Benefits Paid(0.5)(1.3)
Fair Value of Plan Assets at End of Year— — 
Accumulated Postretirement Benefit Obligation at Beginning of Year7.5 8.1 
Service Cost0.1 0.1 
Interest Cost0.3 0.4 
Plan Participants’ Contributions0.1 0.3 
Benefits Paid(0.5)(1.3)
Actuarial Gain(1.0)(0.1)
Accumulated Postretirement Benefit Obligation at End of Year6.5 7.5 
Funded Status—Accumulated Postretirement Benefit Obligation in Excess of Plans’ Assets$(6.5)$(7.5)
Unamortized Actuarial Gain Reported in AOCI at End of Year
$12.0 $13.9 
Schedule of Assumptions Used
The weighted-average discount rate and rate of increase in future compensation levels used to develop the components of the Accumulated Postretirement Benefit Obligation at December 31, 2024 and 2023 were:
20242023
Discount Rate5.55 %4.92 %
Rate of Increase in Future Compensation Levels2.20 2.20 
The weighted-average discount rate and rate of increase in future compensation levels used to develop OPEB Expense for the years ended December 31, 2024, 2023 and 2022 were:
202420232022
Weighted-average Discount Rate4.92 %5.11 %2.56 %
Service Cost Discount Rate4.94 5.12 2.79 
Interest Cost Discount Rate4.85 5.03 1.97 
Effective Rate for Interest on Service Cost4.85 5.04 2.54 
Rate of Increase in Future Compensation Levels2.20 2.20 2.20 
Schedule of Comprehensive Other Postretirement Employee Benefit Expense
The components of Comprehensive OPEB (Income) Expense for the years ended December 31, 2024, 2023 and 2022 were:
DOLLARS IN MILLIONS202420232022
Service Cost Earned During the Year$0.1 $0.1 $0.2 
Interest Cost on Accumulated Postretirement Benefit Obligation0.3 0.4 0.2 
Amortization of Prior Service Credit(1.3)(1.3)(1.3)
Amortization of Accumulated Unrecognized OPEB Gain(1.5)(1.8)(1.8)
OPEB Income Recognized in Consolidated Statements of Income (Loss)
(2.4)(2.6)(2.7)
Unrecognized OPEB Gain Arising During the Year
(1.0)(0.1)(2.5)
Amortization of Prior Service Credit1.3 1.3 1.3 
Amortization of Accumulated Unrecognized OPEB Gain1.5 1.8 1.8 
Comprehensive OPEB (Income) Expense
$(0.6)$0.4 $(2.1)
Schedule of Expected Benefit Payments
The following benefit payments (net of participant contributions), which consider expected future service, as appropriate, are expected to be paid:
DOLLARS IN MILLIONSYears Ending December 31,
202520262027202820292030-2034
Estimated Benefit Payments:
Excluding Medicare Part D Subsidy$0.9 $0.8 $0.8 $0.7 $0.6 $2.7 
Expected Medicare Part D Subsidy— — — — — — 
Net Estimated Benefit Payments$0.9 $0.8 $0.8 $0.7 $0.6 $2.7 
v3.25.0.1
Long-term Equity-based Compensation (Tables)
12 Months Ended
Dec. 31, 2024
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions
The assumptions used in the Black-Scholes pricing model for Tandem Awards granted during the years ended December 31, 2024, 2023 and 2022 are presented below.
202420232022
RANGE OF VALUATION ASSUMPTIONS
Expected Volatility34.49 %-38.21 %35.12 %-39.27 %33.20 %-37.67 %
Risk-free Interest Rate3.83 -4.02 3.47 -4.74 1.20 -4.33 
Expected Dividend Yield1.95 -2.15 1.55 -2.39 1.59 -2.25 
WEIGHTED-AVERAGE EXPECTED LIFE IN YEARS
Employee Grants4-64-64-6
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award
Tandem Award activity for the year ended December 31, 2024 is presented below.
Shares
Subject to
Awards
Weighted-
average
Exercise Price
Per Share ($)
Weighted-
average
Remaining
Contractual
Life (in Years)
Aggregate
Intrinsic
Value
($ In Millions)
Outstanding at Beginning of the Year2,373,319 $59.27 
Granted240,412 57.99 
Exercised(88,989)52.47 
Forfeited or Expired(168,962)69.93 
Outstanding at December 31, 20242,355,780 $58.62 4.91$24.6 
Vested and Expected to Vest at December 31, 20242,328,720 $58.66 4.88$24.3 
Exercisable at December 31, 20241,874,676 $59.13 4.03$19.9 
Schedule of Options Outstanding
Information pertaining to Tandem Awards outstanding at December 31, 2024 is presented below.
OutstandingExercisable
Range of Exercise Prices ($)Shares
Subject to
Awards
Weighted-
average
Exercise Price
Per Share ($)
Weighted-
average
Remaining
Contractual
Life (in Years)
Shares
Subject to
Awards
Weighted-
average
Exercise Price
Per Share ($)
$20.01 -30.00 103,731 $27.71 1.16103,731 $27.71 
30.01 -40.00 64,219 33.11 0.9864,219 33.11 
40.01 -50.00 326,945 42.62 1.93320,220 42.52 
50.01 -60.00 1,064,337 56.48 6.50602,879 56.40 
60.01 -70.00 274,361 68.94 5.69261,440 69.21 
70.01 -80.00 502,599 76.61 4.33502,599 76.61 
80.01 -90.00 19,588 83.42 4.7719,588 83.42 
20.01 -90.00 2,355,780 58.62 4.911,874,676 59.13 
Schedule of Share-based Compensation, Nonemployee Director Deferred Stock Unit Award Plan, Activity
Activity related to DSU awards for the year ended December 31, 2024 is presented below.
Number of DSUsWeighted-
average
Grant-date
Fair Value
Per DSU
Vested Balance at Beginning of the Year28,380 $46.07 
Reduction for Shares Issued on Conversion(15,440)42.94 
Vested Balance at December 31, 2024
12,940 $49.80 
Time Vested Restricted Stock Units  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Schedule of Share-based Compensation, Restricted Stock Units and Performance Stock Units Activity
Activity related to nonvested RSUs for the year ended December 31, 2024 is presented below.
Time-based Restricted Stock Unit Awards
Number of Restricted Stock Units Weighted-
average
Grant-date
Fair Value
Per Unit
Nonvested Balance at Beginning of the Year568,316 $54.77 
Granted448,121 57.94 
Vested(359,874)54.06 
Forfeited(70,831)57.44 
Nonvested Balance at December 31, 2024
585,732 $57.34 
Performance Based Restricted Stock Units  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Schedule of Share-based Compensation, Restricted Stock Units and Performance Stock Units Activity
Activity related to nonvested PSU awards for the year ended December 31, 2024 is presented below.
PSU Awards
Number of PSUsWeighted-
average
Grant-date
Fair Value
Per PSU
Nonvested Balance at Beginning of the Year581,307 $63.82 
Granted208,294 64.83 
Vested— — 
Forfeited(253,075)70.69 
Nonvested Balance at December 31, 2024
536,526 $60.99 
v3.25.0.1
Policyholder Contract Liabilities (Tables)
12 Months Ended
Dec. 31, 2024
Insurance [Abstract]  
Schedule of Liability for Future Policy Benefits
Policyholder Obligations at December 31, 2024 and 2023 were as follows:
DOLLARS IN MILLIONSDecember 31,
20242023
FHLB Funding Agreements$541.3 $557.4 
Universal Life-type Policyholder Account Balances96.4 98.3 
Total$637.7 $655.7 
Federal Home Loan Bank, Advance, Branch of FHLBank
DOLLARS IN MILLIONS20242023
Liability under Funding Agreements$541.3 $557.4 
Fair Value of Collateral Pledged619.3 629.3 
FHLB of Chicago Common Stock Owned at Cost16.9 16.6 
v3.25.0.1
Debt (Tables)
12 Months Ended
Dec. 31, 2024
Debt Disclosure [Abstract]  
Schedule of Long-term Debt Instruments Total amortized cost of Long-term Debt, Current and Non-Current, outstanding at December 31, 2024 and 2023 was:
(Dollars in Millions)Dec 31, 2024Dec 31, 2023
Senior Notes:
Current:
    4.350% Senior Notes due February 15, 2025
449.9 — 
Non-Current:
     4.350% Senior Notes due February 15, 2025
$— $449.6 
     2.400% Senior Notes due September 30, 2030
397.5 397.0 
     3.800% Senior Notes due February 23, 2032
396.5 396.0 
5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062
147.7 146.6 
Total Long-term Debt Outstanding$1,391.6 $1,389.2 
v3.25.0.1
Leases (Tables)
12 Months Ended
Dec. 31, 2024
Leases [Abstract]  
Lease, Cost
The following table presents operating lease right-of-use assets and lease liabilities.
(Dollars in Millions)Dec 31, 2024Dec 31, 2023
Operating Lease Right-of-Use Assets$33.9 $38.4 
Operating Lease Liabilities51.6 62.3 
Lease expenses are included in Insurance and Other Expenses in the Consolidated Statements of Income (Loss). Additional information regarding the Company’s operating leases for the year ended December 31, 2024 and 2023 is presented below.
(Dollars in Millions)20242023
Lease Cost:
Operating Lease Cost$15.5 $15.7 
Variable Lease Cost4.7 3.2 
Short-Term Lease Cost1
1.1 0.3 
Total Lease Cost$21.3 $19.2 
1 Leases with an initial term of twelve months or less are not recorded on the Consolidated Balance Sheets.
20242023
Weighted-average Remaining Lease Term - Operating Leases4.5 years5.5 years
Weighted-average Discount Rate - Operating Leases4.5 %4.3 %
DOLLARS IN MILLIONS20242023
Operating Lease Right-of-Use Assets$7.2 $7.7 
Operating Lease Liabilities21.3 23.3 
Supplemental cash flow information related to Kemper’s operating leases for the year-ended December 31, 2024 and December 31, 2023 respectively are presented follows.
DOLLARS IN MILLIONS20242023
Operating Cash Flows from Operating Leases (Fixed Payments)$3.0 $5.8 
Operating Cash Flows from Operating Leases (Liability Reduction)2.1 4.8 

Significant judgments and assumptions for determining lease asset and liability as December 31, 2024 and December 31, 2023 respectively are presented below.
DOLLARS IN MILLIONS20242023
Weighted-average Remaining Lease Term - Operating Leases9.0 years10.0 years
Weighted-average Discount Rate - Operating Leases4.0 %4.1 %
Schedule of Future Minimum Lease Payments for Operating Leases
Future minimum lease payments under operating leases at December 31, 2024 are presented below.
(Dollars in Millions)
2025$18.2 
202611.3 
20279.9 
20287.1 
20295.4 
2030 and Thereafter12.9 
Total Future Payments$64.8 
Less: Discount13.2 
Present Value of Minimum Lease Payments$51.6 
Future minimum operating lease payments at December 31, 2024 were:
DOLLARS IN MILLIONSOperating
Leases
2025$2.6 
20262.6 
20272.7 
20282.8 
20292.8 
2030 and Thereafter12.1 
Total Future Payments$25.6 
Less Discount4.3 
Present Value of Minimum Lease Payments$21.3 
v3.25.0.1
Catastrophe Reinsurance (Tables)
12 Months Ended
Dec. 31, 2024
Reinsurance Disclosures [Abstract]  
Reinsurance Retention Policy
Coverage on individual catastrophes provided under the excess of loss reinsurance contracts effective January 1, 2024 to December 31, 2024 is provided in various layers as presented below.
DOLLARS IN MILLIONSCatastrophe Losses and
LAE
Percentage
of Coverage
In Excess ofUp to
Retained$— $50.0 — %
1st Layer of Coverage50.0 150.0 85.0 
2nd Layer of Coverage150.0 240.0 95.0 
3rd Layer of Coverage240.0 250.0 31.7 
Coverage on individual catastrophes provided under the excess of loss reinsurance contracts effective January 1, 2023 to December 31, 2023 is provided in various layers as presented below.
DOLLARS IN MILLIONSCatastrophe Losses and
LAE
Percentage
of Coverage
In Excess ofUp to
Retained$— $50.0 — %
1st Layer of Coverage50.0 150.0 95.0 
2nd Layer of Coverage150.0 250.0 95.0 
3rd Layer of Coverage250.0 295.0 95.0 
4th Layer of Coverage295.0 325.0 95.0 
Coverage on individual catastrophes provided under the excess of loss reinsurance contracts effective January 1, 2022 to December 31, 2022 is provided in various layers as presented below.
DOLLARS IN MILLIONSCatastrophe Losses and
LAE
Percentage
of Coverage
In Excess ofUp to
Retained$— $50.0 — %
1st Layer of Coverage50.0 150.0 95.0 
2nd Layer of Coverage150.0 250.0 95.0 
3rd Layer of Coverage250.0 325.0 95.0 
4th Layer of Coverage325.0 350.0 95.0 
Coverage provided under the 2022 aggregate property catastrophe reinsurance contract is summarized below.
Aggregate Catastrophe
Losses and LAE
DOLLARS IN MILLIONSIn Excess ofUp to
Retained$— $65.0 
Coverage65.0 115.0 
Catastrophe Reinsurance Premiums
Reinsurance premiums for the Company’s catastrophe reinsurance programs and the FHCF Program reduced earned premiums for the years ended December 31, 2024, 2023 and 2022 by the following:
DOLLARS IN MILLIONS202420232022
Specialty Property & Casualty Insurance$6.5 $6.1 $8.9 
Life Insurance0.3 0.7 0.6 
Non-Core Operations9.6 9.5 22.5 
Total Ceded Catastrophe Reinsurance Premiums$16.4 $16.3 $32.0 
Catastrophe Losses and LAE, Net Reinsurance Recoveries
Catastrophe losses and LAE (including reserve development), net of reinsurance recoveries, for the years ended December 31, 2024, 2023 and 2022 by business segment are presented below.
DOLLARS IN MILLIONS202420232022
Specialty Property & Casualty Insurance$20.6 $32.2 $23.6 
Life Insurance2.1 3.0 3.3 
Non-Core Operations48.6 52.4 48.3 
Total Catastrophe Losses and LAE$71.3 $87.6 $75.2 
v3.25.0.1
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
Schedule of Deferred Tax Assets and Liabilities
The tax effects of temporary differences that give rise to significant portions of the Company’s Net Deferred Income Tax Assets and Deferred Income Tax Liabilities at December 31, 2024 and 2023 were:
DOLLARS IN MILLIONS20242023
Deferred Income Tax Assets:
Unearned Premium Reserves$52.8 $54.0 
Tax Capitalization of Policy Acquisition Costs49.5 46.3 
Payroll and Employee Benefit Accruals34.7 34.8 
Investments147.6 103.4 
Net Operating Loss and Credit Carryforwards14.0 114.6 
Other45.9 32.2 
Subtotal344.5 385.3 
Valuation Allowance(38.7)(27.4)
Total Deferred Income Tax Assets305.8 357.9 
Deferred Income Tax Liabilities:
Insurance Reserves39.5 12.7 
Deferred Policy Acquisition Costs132.3 124.3 
Goodwill and Other Intangible Assets
35.0 35.8 
Depreciable Assets14.6 19.3 
Other4.4 6.0 
Total Deferred Income Tax Liabilities225.8 198.1 
Net Deferred Income Tax Assets1
$80.0 $159.8 
1 Includes $1.5 million attributable to Kemper Reciprocal, which is reported as a consolidated variable interest entity.
Summary of Operating Loss Carryforwards
The expiration of federal net operating loss (“NOL”) carryforwards and their related deferred income tax assets at December 31, 2024 is presented below by year of expiration.
DOLLARS IN MILLIONS
NOL
Carry-forwards
Deferred Tax Asset
Expiring in:
20430.3 0.1 
20446.0 1.3 
No Expiration60.2 12.6 
Total All Years$66.5 $14.0 
Schedule of Components of Income Tax Expense (Benefit)
The components of Income Tax Expense (Benefit) from Operations for the years ended December 31, 2024, 2023 and 2022 were:
DOLLARS IN MILLIONS202420232022
Current Income Tax Expense (Benefit)
$11.9 $(4.0)$6.2 
Deferred Income Tax Expense (Benefit)
64.1 (70.8)(90.6)
Income Tax Expense (Benefit)
$76.0 $(74.8)$(84.4)
Schedule of Effective Income Tax Rate Reconciliation
A reconciliation of the Statutory Federal Income Tax Expense (Benefit) and Rate to the Company’s Effective Income Tax Expense (Benefit) and Rate from Operations for the years ended December 31, 2024, 2023 and 2022 is presented below.
DOLLARS IN MILLIONS202420232022
AmountRateAmountRateAmountRate
Statutory Federal Income Tax Expense (Benefit)
$81.6 21.0 %$(72.8)21.0 %$(77.9)21.0 %
Tax-exempt Income and Dividends Received Deduction
(3.4)(0.9)(4.8)1.4 (5.3)1.3 
Untaxed Earnings on Company-Owned Life Insurance(7.5)(1.9)(6.1)1.8 (8.0)2.1 
Tax credits(1.2)(0.3)(3.1)0.9 (6.5)1.7 
Stock-Based Compensation(0.1)— 0.3 (0.1)1.3 (0.3)
Nondeductible Executive Compensation3.5 0.9 1.8 (0.5)1.5 (0.4)
Goodwill impairment— — 6.3 (1.8)— — 
Expense on Transactions— — — — 11.5 (3.0)
Effect of foreign operations(11.3)(2.9)(27.4)7.9 — — 
Change in valuation allowance11.3 2.9 27.4 (7.9)— — 
Other, Net3.1 0.8 3.6 (1.1)(1.0)0.3 
Effective Income Tax Expense (Benefit)
$76.0 19.6 %$(74.8)21.6 %$(84.4)22.7 %
Comprehensive Income Tax Benefit and Expenses
Comprehensive Income Tax Expense (Benefit) included in the Consolidated Financial Statements for the years ended December 31, 2024, 2023 and 2022 was:
DOLLARS IN MILLIONS202420232022
Income Tax Expense (Benefit):
Operations$76.0 $(74.8)$(84.4)
Unrealized (Depreciation) Appreciation on Securities
(42.2)50.3 (325.5)
Tax Effects from Postretirement Benefit Plans(0.3)12.4 4.0 
Tax Effects on changes in Discount Rate for Life Reserves58.3 (21.2)289.9 
Tax Effects from Cash Flow Hedge(0.8)— 1.2 
Comprehensive Income Tax Expense (Benefit)
$91.0 $(33.3)$(114.8)
v3.25.0.1
Schedule 2 - Parent Company Financial Statements (Tables)
12 Months Ended
Dec. 31, 2024
Condensed Financial Information Disclosure [Abstract]  
Parent Company Balance Sheets
KEMPER CORPORATION
PARENT COMPANY BALANCE SHEETS
(Dollars in Millions)
December 31,
20242023
ASSETS
Investments in Subsidiaries$3,773.8 $3,594.1 
Fixed Maturities at Fair Value (Amortized Cost: 2024 – $0.5; 2023 - $177.4)
0.5 174.3 
Equity Securities at Fair Value (Cost: 2024 - $12.8; 2023 - $11.6)
10.9 9.9 
Short-term Investments453.8 180.2 
Other Investments22.2 18.8 
Cash2.3 1.5 
Other Receivables60.9 38.5 
Current Income Taxes54.3 33.9 
Right-of-Use Assets7.2 7.7 
Other Assets13.1 32.5 
Total Assets$4,399.0 $4,091.4 
LIABILITIES AND SHAREHOLDERS’ EQUITY
Senior Notes Payable, 4.350% due 2025 (Fair Value: 2024 – $448.1; 2023 – $440.8)
$449.9 $449.6 
Senior Notes Payable, 2.400% due 2030 (Fair Value: 2024 – $338.9; 2023 – $313.6)
397.5 397.0 
Senior Notes Payable, 3.800% due 2032 (Fair Value: 2024 - $352.2; 2023 - $338.4)
396.5 396.0 
Fixed-Rate Reset Junior Subordinated Debentures, 5.875% due 2062 (Fair Value: 2024 - $139.2; 2023 - $120.6)
147.7 146.6 
Deferred Income Tax Liability137.0 119.5 
Liabilities for Benefit Plans32.1 28.1 
Right-of-Use Liabilities21.3 23.3 
Accrued Expenses and Other Liabilities28.6 26.3 
Total Liabilities1,610.6 1,586.4 
Shareholders’ Equity:
Common Stock6.4 6.4 
Additional Paid-in Capital1,854.9 1,845.3 
Retained Earnings1,231.6 1,014.3 
Accumulated Other Comprehensive Loss
(304.5)(360.8)
Total Shareholders’ Equity attributable to Kemper Corporation
2,788.4 2,505.2 
Noncontrolling Interest
$— $(0.2)
Total Shareholders’ Equity
2,788.4 2,505.0 
Total Liabilities and Shareholders’ Equity$4,399.0 $4,091.4 
See Accompanying Report of Independent Registered Public Accounting Firm.
Parent Company Statements of Income (Loss)
KEMPER CORPORATION
PARENT COMPANY STATEMENTS OF INCOME (LOSS)
(Dollars in Millions)
 For the Year Ended December 31,
 202420232022
Net Investment Income$15.9 $8.6 $16.6 
Change in Fair Value of Equity Securities(0.2)(1.5)(14.8)
Net Realized Investment (Losses) Gains
(10.6)(11.9)3.0 
Impairment Losses— (0.4)(0.2)
Other Income— — 1.1 
Total Revenues5.1 (5.2)5.7 
Interest Expense58.1 56.7 52.6 
Pension Settlement Expense(2.6)70.2 — 
Other Operating Expenses
12.7 6.1 6.6 
Total Operating Expenses68.2 133.0 59.2 
Loss before Income Taxes and Equity in Net Income (Loss) of Subsidiaries
(63.1)(138.2)(53.5)
Income Tax Benefit
(8.8)(28.4)(14.0)
Loss before Equity in Net Income (Loss) of Subsidiaries
(54.3)(109.8)(39.5)
Equity in Net Income (Loss) of Subsidiaries
372.1 (162.5)(247.1)
Net Income (Loss)317.8 (272.3)(286.6)
Less: Net Loss attributable to Noncontrolling Interest
— (0.2)— 
Net Income (Loss) attributable to Kemper Corporation
$317.8 $(272.1)$(286.6)
See Accompanying Report of Independent Registered Public Accounting Firm.
Parent Company Statements of Comprehensive Income
KEMPER CORPORATION
PARENT COMPANY STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
(Dollars in Millions) 
 For the Year Ended December 31,
 202420232022
Net Income (Loss)
$317.8 $(272.3)$(286.6)
Other Comprehensive Income (Loss):
Changes in Net Unrealized Gains (Losses) on Investment Securities:
Having No Credit Losses Recognized in Consolidated Statements of Loss:
Securities Held by Subsidiaries(210.5)235.0 (1,535.7)
Securities Held by Parent0.6 (0.6)(2.6)
Having Credit Losses Recognized in Consolidated Statements of Loss:
 Securities Held by Subsidiaries(0.6)(0.5)1.9 
Reclassification Adjustment for Securities Having No Credit Losses Included in Net Loss:
Securities Held by Subsidiaries8.8 4.5 (12.8)
Securities Held by Parent2.4 (0.1)— 
Reclassification Adjustment for Securities Having Credit Losses Included in Net Loss:
Securities Held by Subsidiaries(0.7)— — 
Unrecognized Postretirement Benefit Costs Arising During the Year:
Subsidiaries0.5 0.1 1.1 
Parent1.3 (7.4)18.2 
Reclassification Adjustment for Postretirement Benefit Costs Arising During the Year:
Subsidiaries(0.3)(0.3)— 
Parent(2.8)66.8 (0.4)
Unrecognized Gain (Loss) on Cash Flow Hedges Arising During the Year:
Subsidiaries(6.3)— — 
Reclassification Adjustment for Gain (Loss) on Cash Flow Hedges Arising During the Year:
Parent0.9 (0.2)5.9 
Change in Discount Rate on Future Life Policyholder Benefits278.0 (101.7)1,380.7 
Other Comprehensive Income (Loss) Before Income Taxes
71.3 195.6 (143.7)
Income Tax Expense (Benefit):
Changes in Net Unrealized (Losses) Gains on Investment Securities:
Having No Credit Losses Recognized in Consolidated Statements of Loss:
Securities Held by Subsidiaries(44.2)49.5 (322.7)
Securities Held by Parent0.1 (0.1)(0.5)
Having Credit Losses Recognized in Consolidated Statements of Loss:
Securities Held by Subsidiaries(0.3)(0.2)0.4 
Reclassification Adjustment for Securities Having No Credit Losses Included in Net Loss:
Securities Held by Subsidiaries1.8 1.0 (2.7)
Securities Held by Parent0.5 (0.1)— 
Reclassification Adjustment for Securities Having Credit Losses Included in Net Loss:
Securities Held by Subsidiaries(0.3)— — 
Unrecognized Postretirement Benefit Costs Arising During the Year:
Subsidiaries0.1 — 0.2 
Parent0.3 (1.3)3.9 
Reclassification Adjustment for Postretirement Benefit Costs Arising During the Year:
Subsidiaries— (0.2)— 
Parent(0.6)14.0 (0.1)
Unrecognized Gain (Loss) on Cash Flow Hedges Arising During the Year:
Subsidiaries(0.9)— — 
Reclassification Adjustment for Gain (Loss) on Cash Flow Hedges Arising During the Year:
Parent0.2 0.1 1.2 
Change in Discount Rate on Future Life Policyholder Benefits58.3 (21.2)289.9 
Income Tax Expense (Benefit)
15.0 41.5 (30.4)
Other Comprehensive Income (Loss)56.3 154.1 (113.3)
Total Comprehensive Income (Loss)
$374.1 $(118.2)$(399.9)
Less: Total Comprehensive Loss attributable to Noncontrolling Interest
— (0.2)— 
Total Comprehensive Income (Loss) attributable to Kemper Corporation$374.1 $(118.0)$(399.9)
See Accompanying Report of Independent Registered Public Accounting Firm.
Parent Company Statements of Cash Flows
KEMPER CORPORATION
PARENT COMPANY STATEMENTS OF CASH FLOWS
(Dollars in Millions)
 For the Year Ended December 31,
 202420232022
Operating Activities:
Net Income (Loss)
$317.8 $(272.3)$(286.6)
Adjustment Required to Reconcile Net Income (Loss) to Net Cash Provided by (Used in) Operations:
Equity in Net Loss (Income) of Subsidiaries(372.1)162.5 247.1 
Cash Dividends from Subsidiaries245.4 320.8 25.3 
Net Realized Investment Losses (Gains)
10.6 11.9 (3.0)
Settlement Costs Related to Defined Benefit Pension Plan(2.6)70.2 — 
Impairment Losses— 0.4 0.2 
Income from Change in Fair Value of Equity and Convertible Securities
0.2 1.5 14.8 
Other
31.9 (30.6)(48.9)
Net Cash Provided by (Used in) Operating Activities
231.2 264.4 (51.1)
Investing Activities:
Capital Contributed to Subsidiaries— (177.5)(537.8)
Contribution to Non-Controlling Interest
(18.0)(4.0)— 
Proceeds from the Sales, Calls and Maturities of Fixed Maturities35.3 50.8 0.1 
Proceeds from the Sales or Paydowns of Investments:
Equity Securities2.7 14.8 71.9 
Purchases of Investments:
Fixed Maturities— — (40.3)
Equity Securities(3.8)(2.1)(5.6)
Net Sales (Purchases) of Short-term Investments
(126.3)(112.2)138.9 
Other(0.1)(23.2)(3.1)
Net Cash Used in Investing Activities
(110.2)(253.4)(375.9)
Financing Activities:
Notes Payable Proceeds:
Proceeds from Issuance of 3.800% Senior Notes due February 23, 2032
— — 396.3 
Issuance Fees from Issuance of 3.800% Senior Notes due February 23, 2032
— — (1.2)
Proceeds from Issuance of 5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062
— — 145.6 
Issuance Fees from Issuance of 5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062
— — (0.9)
Proceeds from Shares Issued under Employee Stock Purchase Plan3.8 4.3 4.9 
Common Stock Repurchases(38.9)— — 
Dividends and Dividend Equivalents Paid(80.1)(79.6)(79.7)
Other(5.0)(0.5)0.6 
Net Cash (Used in) Provided by Financing Activities
(120.2)(75.8)465.6 
Net increase (decrease) in cash
0.8 (64.8)38.6 
Cash, Beginning of Year
1.5 66.3 27.7 
Cash, End of Year
$2.3 $1.5 $66.3 
See Accompanying Report of Independent Registered Public Accounting Firm.
Lease, Cost
The following table presents operating lease right-of-use assets and lease liabilities.
(Dollars in Millions)Dec 31, 2024Dec 31, 2023
Operating Lease Right-of-Use Assets$33.9 $38.4 
Operating Lease Liabilities51.6 62.3 
Lease expenses are included in Insurance and Other Expenses in the Consolidated Statements of Income (Loss). Additional information regarding the Company’s operating leases for the year ended December 31, 2024 and 2023 is presented below.
(Dollars in Millions)20242023
Lease Cost:
Operating Lease Cost$15.5 $15.7 
Variable Lease Cost4.7 3.2 
Short-Term Lease Cost1
1.1 0.3 
Total Lease Cost$21.3 $19.2 
1 Leases with an initial term of twelve months or less are not recorded on the Consolidated Balance Sheets.
20242023
Weighted-average Remaining Lease Term - Operating Leases4.5 years5.5 years
Weighted-average Discount Rate - Operating Leases4.5 %4.3 %
DOLLARS IN MILLIONS20242023
Operating Lease Right-of-Use Assets$7.2 $7.7 
Operating Lease Liabilities21.3 23.3 
Supplemental cash flow information related to Kemper’s operating leases for the year-ended December 31, 2024 and December 31, 2023 respectively are presented follows.
DOLLARS IN MILLIONS20242023
Operating Cash Flows from Operating Leases (Fixed Payments)$3.0 $5.8 
Operating Cash Flows from Operating Leases (Liability Reduction)2.1 4.8 

Significant judgments and assumptions for determining lease asset and liability as December 31, 2024 and December 31, 2023 respectively are presented below.
DOLLARS IN MILLIONS20242023
Weighted-average Remaining Lease Term - Operating Leases9.0 years10.0 years
Weighted-average Discount Rate - Operating Leases4.0 %4.1 %
Schedule of Future Minimum Lease Payments for Operating Leases
Future minimum lease payments under operating leases at December 31, 2024 are presented below.
(Dollars in Millions)
2025$18.2 
202611.3 
20279.9 
20287.1 
20295.4 
2030 and Thereafter12.9 
Total Future Payments$64.8 
Less: Discount13.2 
Present Value of Minimum Lease Payments$51.6 
Future minimum operating lease payments at December 31, 2024 were:
DOLLARS IN MILLIONSOperating
Leases
2025$2.6 
20262.6 
20272.7 
20282.8 
20292.8 
2030 and Thereafter12.1 
Total Future Payments$25.6 
Less Discount4.3 
Present Value of Minimum Lease Payments$21.3 
v3.25.0.1
Summary of Accounting Policies and Accounting Changes (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
New Accounting Pronouncements or Change in Accounting Principle [Line Items]    
Reinsurance recoverables $ 78.7 $ 86.5
Accrued investment income 81.9 88.4
Receivables from limited liability investments or partnership investments 0.3 0.0
Finite-lived intangible assets, net 266.1 268.9
Value of Business Acquired    
New Accounting Pronouncements or Change in Accounting Principle [Line Items]    
Finite-lived intangible assets, net 12.1 13.8
Customer Relationships    
New Accounting Pronouncements or Change in Accounting Principle [Line Items]    
Finite-lived intangible assets, net 1.5 1.7
Agent Relationships    
New Accounting Pronouncements or Change in Accounting Principle [Line Items]    
Finite-lived intangible assets, net 37.7 43.4
Other Receivables    
New Accounting Pronouncements or Change in Accounting Principle [Line Items]    
Reinsurance recoverables $ 24.3 $ 27.8
v3.25.0.1
Net Income (Loss) Per Unrestricted Share - Reconciliation of Numerator and Denominator in Earnings Per Share (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Earnings Per Share [Abstract]      
Net Income (Loss) attributable to Kemper Corporation $ 317.8 $ (272.1) $ (286.6)
Weighted-average Unrestricted Shares Outstanding (in shares) 64,179,500 64,025,600 63,825,500
Equity-based Compensation Equivalent Shares (in shares) 596,500 0 0
Weighted-average Unrestricted Shares and Equivalent Shares Outstanding Assuming Dilution (in shares) 64,776,000 64,025,600 63,825,500
Basic (in dollars per share) $ 4.95 $ (4.25) $ (4.50)
Diluted (in dollars per share) $ 4.91 $ (4.25) $ (4.50)
v3.25.0.1
Net Income (Loss) Per Unrestricted Share - Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Stock Options      
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]      
Antidilutive securities excluded from computation of earnings per share, amount (in shares) 1,400,000 3,600,000 2,400,000
v3.25.0.1
Dispositions - Narrative (Details) - Disposal Group, Disposed of by Sale, Not Discontinued Operations - Reserve National Insurance Company
$ in Millions
12 Months Ended
Dec. 31, 2022
USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]  
Consideration $ 90.0
Loss on disposal net of tax $ 1.6
v3.25.0.1
Dispositions - Assets and Liabilities Included in Disposition (Details) - Disposal Group, Disposed of by Sale, Not Discontinued Operations - Reserve National Insurance Company
$ in Millions
Dec. 01, 2022
USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]  
Fixed Maturities at Fair Value (Amortized Cost: $43.3) $ 36.7
Fixed maturities, amortized cost 43.3
Short-term Investments at Cost which Approximates Fair Value 0.7
Loans to Policyholders 0.7
Total Investments 38.1
Cash 81.0
Receivables from Policyholders 2.6
Other Receivables 1.6
Deferred Policy Acquisition Costs 38.7
Goodwill 0.3
Other Assets 3.1
Investment in Subsidiaries 0.2
Total Assets 165.6
Health Insurance Reserves 48.2
Unearned Premiums 10.8
Deferred Income Tax Liabilities 1.8
Accrued Expenses and Other Liabilities 13.8
Total Liabilities $ 74.6
v3.25.0.1
Business Segments - Narrative (Details)
12 Months Ended
Dec. 31, 2024
segment
Segment Reporting [Abstract]  
Number of operating segments 2
v3.25.0.1
Business Segments - Segment Assets (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Segment Reporting Information [Line Items]      
Total Assets $ 12,630.4 $ 12,742.7 $ 13,313.6
Operating Segments      
Segment Reporting Information [Line Items]      
Total Assets 11,084.6 11,044.0 11,543.3
Corporate and Other      
Segment Reporting Information [Line Items]      
Total Assets 774.7 623.7 545.4
Non-Core Operations      
Segment Reporting Information [Line Items]      
Total Assets 771.1 1,075.0 1,224.9
Specialty Property & Casualty Insurance | Operating Segments      
Segment Reporting Information [Line Items]      
Total Assets 6,352.9 6,145.9 6,535.3
Specialty Property & Casualty Insurance | Operating Segments | Variable Interest Entity, Primary Beneficiary      
Segment Reporting Information [Line Items]      
Total Assets 41.5 4.6  
Life Insurance | Operating Segments      
Segment Reporting Information [Line Items]      
Total Assets $ 4,731.7 $ 4,898.1 $ 5,008.0
v3.25.0.1
Business Segments - Earned Premiums by Product Line (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Entity-Wide Information, Revenue from External Customer [Line Items]      
Earned Premiums [1] $ 4,215.9 $ 4,529.4 $ 5,213.4
Life Insurance      
Entity-Wide Information, Revenue from External Customer [Line Items]      
Earned Premiums (7.2) (19.1) 13.3
Operating Segments      
Entity-Wide Information, Revenue from External Customer [Line Items]      
Earned Premiums 3,970.3 4,020.1 4,617.9
Operating Segments | Specialty Property & Casualty Insurance      
Entity-Wide Information, Revenue from External Customer [Line Items]      
Earned Premiums 3,576.4 3,632.5 4,046.4
Operating Segments | Specialty Property & Casualty Insurance | Personal Automobile      
Entity-Wide Information, Revenue from External Customer [Line Items]      
Earned Premiums 2,851.4 2,977.8 3,496.7
Operating Segments | Specialty Property & Casualty Insurance | Commercial Automobile      
Entity-Wide Information, Revenue from External Customer [Line Items]      
Earned Premiums 725.0 654.7 549.7
Operating Segments | Life Insurance      
Entity-Wide Information, Revenue from External Customer [Line Items]      
Earned Premiums 393.9 387.6 571.5
Operating Segments | Life Insurance | Life      
Entity-Wide Information, Revenue from External Customer [Line Items]      
Earned Premiums 328.1 319.2 352.8
Operating Segments | Life Insurance | Accident and Health      
Entity-Wide Information, Revenue from External Customer [Line Items]      
Earned Premiums 22.3 23.1 168.2
Operating Segments | Life Insurance | Property      
Entity-Wide Information, Revenue from External Customer [Line Items]      
Earned Premiums 43.5 45.3 50.5
Non-Core Operations      
Entity-Wide Information, Revenue from External Customer [Line Items]      
Earned Premiums $ 245.6 $ 509.3 $ 595.5
[1]
1 Includes a remeasurement loss related to the deferred profit liability within the Life Insurance business of $7.2 million for the year ended December 31, 2024, a remeasurement loss of $19.1 million for the year ended December 31, 2023, and a remeasurement gain of $13.3 million for the year ended December 31, 2022.
v3.25.0.1
Business Segments - Segment Revenues (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Segment Reporting Information [Line Items]      
Earned Premiums [1] $ 4,215.9 $ 4,529.4 $ 5,213.4
Net Investment Income 407.5 419.7 422.6
Other Income 8.2 7.2 9.2
Total Revenues 4,638.6 4,944.2 5,523.9
Change in Fair Value of Equity and Convertible Securities (2.7) 4.7 (79.9)
Net Realized Investment Gains (Losses) 13.2 (18.6) 4.3
Impairment Losses (5.8) (1.1) (25.8)
Change in Value of Alternative Energy Partnership Investments 2.3 2.9 (19.9)
Life Insurance      
Segment Reporting Information [Line Items]      
Earned Premiums (7.2) (19.1) 13.3
Operating Segments      
Segment Reporting Information [Line Items]      
Earned Premiums 3,970.3 4,020.1 4,617.9
Total Revenues 4,337.7 4,388.4 4,965.3
Operating Segments | Specialty Property & Casualty Insurance      
Segment Reporting Information [Line Items]      
Earned Premiums 3,576.4 3,632.5 4,046.4
Net Investment Income 189.6 168.3 140.7
Other Income 4.7 4.5 6.0
Total Revenues 3,772.1 3,806.9 4,183.2
Change in Value of Alternative Energy Partnership Investments 1.4 1.6 (9.9)
Operating Segments | Life Insurance      
Segment Reporting Information [Line Items]      
Earned Premiums 393.9 387.6 571.5
Net Investment Income 170.6 193.4 216.5
Other Income 0.5 (0.2) (0.6)
Total Revenues 565.6 581.5 782.1
Change in Value of Alternative Energy Partnership Investments 0.6 0.7 (5.3)
Non-Core Operations      
Segment Reporting Information [Line Items]      
Earned Premiums 245.6 509.3 595.5
Total Revenues 282.4 558.4 640.5
Change in Fair Value of Equity and Convertible Securities (2.7) 4.7 (79.9)
Net Realized Investment Gains (Losses) 13.2 (18.6) 4.3
Impairment Losses (5.8) (1.1) (25.8)
Other $ 13.8 $ 12.4 $ 19.5
[1]
1 Includes a remeasurement loss related to the deferred profit liability within the Life Insurance business of $7.2 million for the year ended December 31, 2024, a remeasurement loss of $19.1 million for the year ended December 31, 2023, and a remeasurement gain of $13.3 million for the year ended December 31, 2022.
v3.25.0.1
Business Segments - Segment Expenses (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Segment Reporting Information [Line Items]      
Prior Years $ 22.6   $ (14.6)
Policy Acquisition Costs 641.6 $ 707.6 838.5
Business Unit Operating Costs 277.4 256.1 282.4
Corporate Overhead Costs 194.9 200.0 207.8
Insurance Expenses 1,113.9 1,163.7 1,328.7
Income Tax Expense (Benefit) 76.0 (74.8) (84.4)
Total Expenses 4,250.1 5,291.3 5,894.9
Operating Segments      
Segment Reporting Information [Line Items]      
Total Expenses 3,911.2 4,393.7 5,043.9
Operating Segments | Specialty Property & Casualty Insurance      
Segment Reporting Information [Line Items]      
Total Incurred Losses and LAE 2,541.7 3,141.9 3,578.2
Policy Acquisition Costs 478.7 496.4 577.8
Business Unit Operating Costs 145.0 107.8 81.2
Corporate Overhead Costs 135.8 137.1 142.9
Insurance Expenses 759.5 741.3 801.9
Income Tax Expense (Benefit) 94.6 (19.2) (49.5)
Total Expenses 3,395.8 3,864.0 4,330.6
Operating Segments | Specialty Property & Casualty Insurance | Non-catastrophe Losses      
Segment Reporting Information [Line Items]      
Current Year 2,514.8 2,974.5 3,569.2
Prior Years 6.3 135.2 (14.6)
Operating Segments | Specialty Property & Casualty Insurance | Catastrophe Losses      
Segment Reporting Information [Line Items]      
Current Year 19.9 34.5 23.0
Prior Years 0.7 (2.3) 0.6
Operating Segments | Life Insurance      
Segment Reporting Information [Line Items]      
Policy Acquisition Costs 133.9 140.0 165.1
Business Unit Operating Costs 96.9 96.7 137.2
Corporate Overhead Costs 41.3 39.1 41.0
Policyholders’ Benefits and Incurred Losses and LAE 234.5 243.4 360.8
Insurance Expenses 272.1 275.8 343.3
Income Tax Expense (Benefit) 8.8 10.5 9.2
Total Expenses $ 515.4 $ 529.7 $ 713.3
v3.25.0.1
Business Segments - Segment Net Income (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Segment Reporting Information [Line Items]      
Revenues $ 4,638.6 $ 4,944.2 $ 5,523.9
Less: Net Loss attributable to Noncontrolling Interest (5.3) (0.2) 0.0
Debt Extinguishment, Pension Settlement, and Other Charges     (2.9)
Goodwill Impairment Charges 0.0 (49.6) 0.0
Net Income (Loss) 317.8 (272.1) (286.6)
Operating Segments      
Segment Reporting Information [Line Items]      
Revenues 4,337.7 4,388.4 4,965.3
Segment Net Operating Income (Loss) 426.5 (5.3) (78.6)
Operating Segments | Specialty Property & Casualty Insurance      
Segment Reporting Information [Line Items]      
Revenues 3,772.1 3,806.9 4,183.2
Expenses (3,395.8) (3,864.0) (4,330.6)
Segment Net Operating Income (Loss) 376.3 (57.1) (147.4)
Operating Segments | Life Insurance      
Segment Reporting Information [Line Items]      
Revenues 565.6 581.5 782.1
Expenses (515.4) (529.7) (713.3)
Segment Net Operating Income (Loss) 50.2 51.8 68.8
Corporate and Other      
Segment Reporting Information [Line Items]      
Segment Net Operating Income (Loss) (50.3) (42.1) (37.8)
Non-Core Operations      
Segment Reporting Information [Line Items]      
Revenues 282.4 558.4 640.5
Segment Net Operating Income (Loss) (28.2) (17.0) (25.9)
Change in Fair Value of Equity and Convertible Securities (2.1) 3.7 (63.1)
Net Realized Investment Gains (Losses) 10.4 (14.7) 3.4
Impairment Losses (4.6) (0.9) (20.4)
Acquisition and Disposition Related Transaction, Integration, Restructuring and Other Costs (31.8) (95.0) (61.3)
Debt Extinguishment, Pension Settlement, and Other Charges (7.4) (55.5)  
Goodwill Impairment Charges $ 0.0 $ (45.5) $ 0.0
v3.25.0.1
Liability for Future Policyholder Benefits - Changes in Premiums, Discounts and Benefits (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Balance, Beginning of Year $ 675.4 $ 688.6  
Beginning Balance at Original Discount Rate 694.7 728.9  
Adjusted Beginning of Period Balance 638.4 654.7 $ 661.9
Ending Balance at Original Discount Rate 681.0 694.7 728.9
Balance, End of Year 646.1 675.4 688.6
Balance, Beginning of Year 3,613.2 3,561.0  
Beginning Balance at Original Discount Rate 3,835.9 3,906.2  
Adjusted Beginning of Period Balance 3,760.4 3,801.7 3,858.3
Ending Balance at Original Discount Rate 3,812.1 3,835.9 3,906.2
Balance, End of Year 3,295.9 3,613.2 3,561.0
Net Liability for Future Policyholder Benefits, After Reinsurance Recoverable 2,649.8 2,937.8 2,872.4
Term Life Insurance      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Expected Future Benefit Payments, undiscounted 10,100.0 10,185.2  
Term Life Insurance | Effect of Retrospective Application of Accounting Standards Update 2018-12      
Liability for Future Policy Benefit, by Product Segment [Line Items]      
Balance, Beginning of Year 675.4 688.6 669.0
Beginning Balance at Original Discount Rate 694.7 728.9 599.8
Effect of Changes in Cash Flow Assumptions (56.6) (35.7) 68.5
Effect of Actual Variances from Expected Experience 0.3 (38.5) (6.4)
Issuances 105.4 105.2 133.2
Interest Accrual 31.0 29.7 21.9
Net Premiums Collected (93.8) (94.9) (88.1)
Ending Balance at Original Discount Rate   694.7 728.9
Effect of Changes in Discount Rate Assumptions (34.9) (19.3) (40.3)
Balance, End of Year   675.4 688.6
Balance, Beginning of Year 3,613.2 3,561.0 4,933.1
Beginning Balance at Original Discount Rate 3,835.9 3,906.2 3,788.1
Effect of Changes in Cash Flow Assumptions (68.5) (59.0) 77.2
Effect of Actual Variances From Expected Experience (7.0) (45.5) (7.0)
Issuances 105.5 104.6 133.2
Interest Accrual 170.5 171.0 164.0
Benefit Payments (224.3) (241.4) (249.3)
Ending Balance at Original Discount Rate   3,835.9 3,906.2
Effect of Changes in Discount Rate Assumptions (516.2) (222.7) (345.2)
Balance, End of Year   3,613.2 3,561.0
Expected Future Benefit Payments, undiscounted 2,649.8 2,937.8 2,872.4
Cumulative impact of flooring the future Policyholder Benefits Reserve 0.0 0.0 0.0
Net Liability for Future Policyholder Benefits, post-flooring 2,649.8 2,937.8 2,872.4
Less: Reinsurance Recoverable $ 0.0 $ 0.0 $ 0.0
v3.25.0.1
Liability for Future Policyholder Benefits - Reconciliation of the Net Liability for Future Benefits to Life and Health Insurance Reserves and Other Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Liabilities for Guarantees on Long-Duration Contracts [Line Items]        
Liability for Future Policy Benefit, Weighted-Average Duration 13 years 10 months 24 days 15 years 3 months 18 days 14 years 7 months 6 days  
Net Liability for Future Policyholder Benefits, post-flooring $ 2,649.8 $ 2,937.8    
Deferred Profit Liability 412.1 337.8 $ 253.6 $ 193.4
Other 137.8 146.8    
Total Life and Health Insurance Reserves 3,199.7 3,422.4    
Term Life Insurance        
Liabilities for Guarantees on Long-Duration Contracts [Line Items]        
Expected Future Benefit Payments, undiscounted 10,100.0 10,185.2    
Expected Future Gross Premiums, undiscounted 3,976.4 4,107.9    
Expected Future Gross Premiums, discounted 2,628.1 2,800.6    
Gross Premiums or Assessments 399.6 399.0 392.1  
Interest Expense $ 139.5 $ 141.3 $ 142.1  
Interest Accretion Rate 4.55% 4.57%    
Current Discount Rate 5.77% 5.08%    
v3.25.0.1
Liability for Future Policy Holder Benefits - Changes in Deferred Profit Liability (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Deferred Profit Liability [Roll Forward]      
Balance, beginning of period $ 337.8 $ 253.6 $ 193.4
Annual assumption changes 4.8 15.0 (12.7)
Profits deferred 160.7 163.1 164.7
Interest accrual 17.1 13.2 10.4
Amortization (110.7) (111.2) (101.6)
Effect of actual variances from expected experience and other changes 2.4 4.1 (0.6)
Balance, end of period $ 412.1 $ 337.8 $ 253.6
v3.25.0.1
Deferred Policy Acquisition Costs (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]      
Deferred Policy Acquisition Cost, Beginning Balance $ 591.6 $ 635.6 $ 688.0
Capitalization 576.4 563.3 691.5
Capitalization     652.8
Amortization Expense (538.0) (607.3) (705.2)
Deferred Policy Acquisition Cost 630.0    
Deferred Policy Acquisition Cost, Ending Balance 628.9 591.6 635.6
Experience adjustment (7.4) (15.6) (8.7)
Variable Interest Entity, Primary Beneficiary      
New Accounting Pronouncements or Change in Accounting Principle [Line Items]      
Deferred Policy Acquisition Cost, Beginning Balance 0.1    
Deferred Policy Acquisition Cost, Ending Balance 1.1 0.1  
Disposal Group, Held-for-Sale or Disposed of by Sale, Not Discontinued Operations      
New Accounting Pronouncements or Change in Accounting Principle [Line Items]      
Capitalization 38.7    
Operating Segments      
New Accounting Pronouncements or Change in Accounting Principle [Line Items]      
Deferred Policy Acquisition Cost, Beginning Balance 569.6 597.5 638.8
Capitalization 563.0 508.4 570.4
Amortization Expense (506.7) (536.3) (611.7)
Deferred Policy Acquisition Cost 625.9    
Deferred Policy Acquisition Cost, Ending Balance   569.6 597.5
Operating Segments | Specialty      
New Accounting Pronouncements or Change in Accounting Principle [Line Items]      
Deferred Policy Acquisition Cost, Beginning Balance 142.6 192.7 219.0
Capitalization 494.3 446.3 543.4
Amortization Expense (474.1) (496.4) (569.7)
Deferred Policy Acquisition Cost 162.8    
Deferred Policy Acquisition Cost, Ending Balance   142.6 192.7
Operating Segments | Life      
New Accounting Pronouncements or Change in Accounting Principle [Line Items]      
Deferred Policy Acquisition Cost, Beginning Balance 427.0 404.8 419.8
Capitalization 68.7 62.1 27.0
Amortization Expense (32.6) (39.9) (42.0)
Deferred Policy Acquisition Cost 463.1    
Deferred Policy Acquisition Cost, Ending Balance   427.0 404.8
Non-Core Operations      
New Accounting Pronouncements or Change in Accounting Principle [Line Items]      
Deferred Policy Acquisition Cost, Beginning Balance 22.0 38.1 49.2
Capitalization 13.4 54.9 82.4
Amortization Expense (31.3) (71.0) (93.5)
Deferred Policy Acquisition Cost $ 4.1    
Deferred Policy Acquisition Cost, Ending Balance   $ 22.0 $ 38.1
v3.25.0.1
Receivables from Policyholders - Allowance for Expected Credit Losses (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Premium Receivable, Allowance for Credit Loss [Roll Forward]    
Balance at Beginning of Year $ 13.9 $ 13.1
Provision for Expected Credit Losses 39.6 41.6
Write-offs of Uncollectible Receivables from Policyholders (50.6) (40.8)
Balance at End of Year 2.9 13.9
Receivable Balance at End of Year 986.1 960.2
Receivable Balance 977.9 959.5
Variable Interest Entity, Primary Beneficiary    
Premium Receivable, Allowance for Credit Loss [Roll Forward]    
Balance at Beginning of Year 0.0  
Balance at End of Year 0.0 0.0
Receivable Balance 8.2 0.7
Operating Segments    
Premium Receivable, Allowance for Credit Loss [Roll Forward]    
Balance at Beginning of Year 12.9 12.3
Provision for Expected Credit Losses 39.2 39.8
Write-offs of Uncollectible Receivables from Policyholders (49.5) (39.2)
Balance at End of Year 2.6 12.9
Receivable Balance at End of Year 973.9 886.7
Non-Core Operations    
Premium Receivable, Allowance for Credit Loss [Roll Forward]    
Balance at Beginning of Year 1.0 0.8
Provision for Expected Credit Losses 0.4 1.8
Write-offs of Uncollectible Receivables from Policyholders (1.1) (1.6)
Balance at End of Year 0.3 1.0
Receivable Balance at End of Year 12.2 73.5
Specialty | Operating Segments    
Premium Receivable, Allowance for Credit Loss [Roll Forward]    
Balance at Beginning of Year 12.9 12.3
Provision for Expected Credit Losses 38.9 39.3
Write-offs of Uncollectible Receivables from Policyholders (49.2) (38.7)
Balance at End of Year 2.6 12.9
Receivable Balance at End of Year 962.8 875.4
Life | Operating Segments    
Premium Receivable, Allowance for Credit Loss [Roll Forward]    
Balance at Beginning of Year 0.0 0.0
Provision for Expected Credit Losses 0.3 0.5
Write-offs of Uncollectible Receivables from Policyholders (0.3) (0.5)
Balance at End of Year 0.0 0.0
Receivable Balance at End of Year $ 11.1 $ 11.3
v3.25.0.1
Property and Casualty Insurance Reserves - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Liability for Claims and Claims Adjustment Expense [Line Items]        
Actuary estimate period used for ultimate and LAE 10 years      
Incurred losses and LAE related to prior year (favorable) adverse development $ 22.6   $ (14.6)  
Reinsurance recoverables 78.7 $ 86.5    
Non-Core Operations        
Liability for Claims and Claims Adjustment Expense [Line Items]        
Incurred losses and LAE related to prior year (favorable) adverse development   24.8    
Commercial Automobile        
Liability for Claims and Claims Adjustment Expense [Line Items]        
Incurred losses and LAE related to prior year (favorable) adverse development 7.2      
Specialty Automobile        
Liability for Claims and Claims Adjustment Expense [Line Items]        
Incurred losses and LAE related to prior year (favorable) adverse development   108.7 (17.6)  
Commercial Automobile        
Liability for Claims and Claims Adjustment Expense [Line Items]        
Incurred losses and LAE related to prior year (favorable) adverse development   24.2 3.6  
Property and Liability Insurance        
Liability for Claims and Claims Adjustment Expense [Line Items]        
Incurred losses and LAE related to prior year (favorable) adverse development 29.8 159.8 (14.6)  
Reinsurance recoverables $ 24.3 $ 27.8 $ 39.6 $ 41.9
v3.25.0.1
Property and Casualty Insurance Reserves - Short-duration Insurance Contracts, Claims Development (Details)
$ in Millions
Dec. 31, 2024
USD ($)
claim
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2021
USD ($)
Dec. 31, 2020
USD ($)
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Loss and Allocated LAE Reserves, Net of Reinsurance $ 2,399.4        
Specialty Personal Automobile Insurance—Liability          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 7,775.6        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net 6,364.6        
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2015, Net of Reinsurance 38.7        
Loss and Allocated LAE Reserves, Net of Reinsurance 1,449.7        
Specialty Personal Automobile Insurance—Physical Damage          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 3,833.7        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net 3,804.5        
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2015, Net of Reinsurance (2.8)        
Loss and Allocated LAE Reserves, Net of Reinsurance 26.4        
Commercial Automobile Insurance—Liability          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 1,496.3        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net 833.6        
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2015, Net of Reinsurance 9.7        
Loss and Allocated LAE Reserves, Net of Reinsurance 672.4        
Commercial Automobile Insurance—Physical Damage          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 328.0        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net 310.8        
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2015, Net of Reinsurance (0.1)        
Loss and Allocated LAE Reserves, Net of Reinsurance 17.1        
Preferred Personal Automobile Insurance—Liability          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 710.1        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net 555.0        
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2015, Net of Reinsurance 4.5        
Loss and Allocated LAE Reserves, Net of Reinsurance 159.6        
Preferred Personal Automobile Insurance—Physical Damage          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 444.6        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net 445.8        
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2015, Net of Reinsurance 0.0        
Loss and Allocated LAE Reserves, Net of Reinsurance (1.2)        
Homeowners Insurance          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 657.2        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net 618.4        
Outstanding Loss and Allocated LAE Reserves on Accident Years before 2015, Net of Reinsurance 0.8        
Loss and Allocated LAE Reserves, Net of Reinsurance 39.6        
2020 | Specialty Personal Automobile Insurance—Liability          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 1,417.8 $ 1,415.9 $ 1,407.8 $ 1,406.4 $ 1,401.2
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 20.1        
Cumulative Number of Reported Claims | claim 476,106        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 1,381.3 1,350.0 1,287.8 1,107.6 555.2
2020 | Specialty Personal Automobile Insurance—Physical Damage          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 659.7 659.0 659.5 659.5 650.5
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ (0.1)        
Cumulative Number of Reported Claims | claim 296,478        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 659.4 658.8 659.7 663.8 585.5
2020 | Commercial Automobile Insurance—Liability          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 159.7 155.6 154.0 152.0 140.5
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 4.1        
Cumulative Number of Reported Claims | claim 19,662        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 144.5 129.7 111.7 87.6 37.0
2020 | Commercial Automobile Insurance—Physical Damage          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 32.3 32.1 32.1 32.2 31.9
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 0.1        
Cumulative Number of Reported Claims | claim 11,041        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 32.1 32.0 32.0 31.9 26.2
2020 | Preferred Personal Automobile Insurance—Liability          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 158.4 158.8 151.8 153.6 148.9
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 1.3        
Cumulative Number of Reported Claims | claim 24,701        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 149.8 141.4 117.7 92.8 44.4
2020 | Preferred Personal Automobile Insurance—Physical Damage          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 97.5 97.5 97.9 98.0 96.1
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 0.0        
Cumulative Number of Reported Claims | claim 47,591        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 97.5 97.5 97.6 98.4 90.9
2020 | Homeowners Insurance          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 141.8 141.2 144.6 149.8 157.0
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 0.2        
Cumulative Number of Reported Claims | claim 14,102        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 140.8 139.8 137.4 130.8 $ 94.6
2021 | Specialty Personal Automobile Insurance—Liability          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 1,861.0 1,844.2 1,824.7 1,856.9  
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 52.8        
Cumulative Number of Reported Claims | claim 586,566        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 1,767.5 1,680.8 1,429.4 657.1  
2021 | Specialty Personal Automobile Insurance—Physical Damage          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 967.4 967.2 967.5 958.0  
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ (0.1)        
Cumulative Number of Reported Claims | claim 361,993        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 967.2 968.3 977.5 890.1  
2021 | Commercial Automobile Insurance—Liability          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 250.4 240.4 228.6 225.6  
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 13.9        
Cumulative Number of Reported Claims | claim 27,486        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 208.3 168.6 128.0 50.8  
2021 | Commercial Automobile Insurance—Physical Damage          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 51.8 51.6 51.9 52.4  
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 0.3        
Cumulative Number of Reported Claims | claim 17,703        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 51.5 51.4 51.9 43.3  
2021 | Preferred Personal Automobile Insurance—Liability          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 182.0 180.6 179.8 176.9  
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 3.7        
Cumulative Number of Reported Claims | claim 27,243        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 161.9 144.1 106.1 50.3  
2021 | Preferred Personal Automobile Insurance—Physical Damage          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 117.1 117.1 117.9 118.5  
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 0.0        
Cumulative Number of Reported Claims | claim 53,490        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 117.1 117.2 118.1 113.1  
2021 | Homeowners Insurance          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 144.3 143.9 149.8 149.9  
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 0.5        
Cumulative Number of Reported Claims | claim 13,555        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 141.3 139.7 132.6 $ 100.6  
2022 | Specialty Personal Automobile Insurance—Liability          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 1,880.7 1,848.7 1,765.9    
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 98.0        
Cumulative Number of Reported Claims | claim 475,177        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 1,700.4 1,463.3 738.2    
2022 | Specialty Personal Automobile Insurance—Physical Damage          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 990.0 989.5 993.5    
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ (1.7)        
Cumulative Number of Reported Claims | claim 309,091        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 990.5 997.8 921.9    
2022 | Commercial Automobile Insurance—Liability          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 317.9 309.1 305.1    
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 34.8        
Cumulative Number of Reported Claims | claim 32,476        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 222.1 159.0 72.2    
2022 | Commercial Automobile Insurance—Physical Damage          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 74.8 74.7 74.5    
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 0.5        
Cumulative Number of Reported Claims | claim 21,567        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 74.2 74.6 66.8    
2022 | Preferred Personal Automobile Insurance—Liability          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 173.5 172.4 165.0    
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 8.6        
Cumulative Number of Reported Claims | claim 24,246        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 139.1 111.0 55.0    
2022 | Preferred Personal Automobile Insurance—Physical Damage          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 113.6 113.5 110.9    
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ (0.2)        
Cumulative Number of Reported Claims | claim 48,160        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 113.7 114.6 108.7    
2022 | Homeowners Insurance          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 155.2 152.7 142.7    
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 1.1        
Cumulative Number of Reported Claims | claim 11,526        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 149.3 141.2 $ 97.0    
2023 | Specialty Personal Automobile Insurance—Liability          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 1,391.7 1,448.7      
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 150.5        
Cumulative Number of Reported Claims | claim 304,878        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 1,092.8 580.4      
2023 | Specialty Personal Automobile Insurance—Physical Damage          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 715.8 722.6      
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ (5.9)        
Cumulative Number of Reported Claims | claim 206,366        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 720.7 699.2      
2023 | Commercial Automobile Insurance—Liability          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 361.7 379.9      
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 87.1        
Cumulative Number of Reported Claims | claim 35,327        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 189.6 87.5      
2023 | Commercial Automobile Insurance—Physical Damage          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 87.5 90.0      
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 0.2        
Cumulative Number of Reported Claims | claim 20,202        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 86.9 80.6      
2023 | Preferred Personal Automobile Insurance—Liability          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 137.5 135.0      
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 17.6        
Cumulative Number of Reported Claims | claim 16,796        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 84.6 43.7      
2023 | Preferred Personal Automobile Insurance—Physical Damage          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 84.7 86.6      
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ (0.7)        
Cumulative Number of Reported Claims | claim 33,951        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 85.4 84.8      
2023 | Homeowners Insurance          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 135.3 126.6      
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 1.6        
Cumulative Number of Reported Claims | claim 9,919        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 127.8 $ 84.7      
2024 | Specialty Personal Automobile Insurance—Liability          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 1,224.4        
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 506.0        
Cumulative Number of Reported Claims | claim 216,146        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 422.6        
2024 | Specialty Personal Automobile Insurance—Physical Damage          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 500.8        
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 7.1        
Cumulative Number of Reported Claims | claim 136,921        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 466.7        
2024 | Commercial Automobile Insurance—Liability          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 406.6        
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 249.0        
Cumulative Number of Reported Claims | claim 29,666        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 69.1        
2024 | Commercial Automobile Insurance—Physical Damage          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 81.6        
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 7.7        
Cumulative Number of Reported Claims | claim 16,312        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 66.1        
2024 | Preferred Personal Automobile Insurance—Liability          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 58.7        
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 19.8        
Cumulative Number of Reported Claims | claim 6,666        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 19.6        
2024 | Preferred Personal Automobile Insurance—Physical Damage          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 31.7        
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ (1.2)        
Cumulative Number of Reported Claims | claim 12,556        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 32.1        
2024 | Homeowners Insurance          
Claims Development [Line Items]          
Incurred Losses and Allocated LAE, Net of Reinsurance For the Years Ended December 31, 80.6        
Total of IBNR Liabilities Plus Expected Development on Reported Claims $ 7.2        
Cumulative Number of Reported Claims | claim 4,153        
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net [Abstract]          
Cumulative Paid Losses and Allocated LAE, Net $ 59.2        
v3.25.0.1
Property and Casualty Insurance Reserves - Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability (Details)
$ in Millions
Dec. 31, 2024
USD ($)
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]  
Property and Casualty Insurance Reserves, Net of Reinsurance $ 2,399.4
Reinsurance Recoverables on Unpaid Losses and Allocated LAE 24.3
Unallocated LAE 197.6
Specialty Personal Automobile Insurance—Liability  
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]  
Property and Casualty Insurance Reserves, Net of Reinsurance 1,449.7
Reinsurance Recoverables on Unpaid Losses and Allocated LAE 5.7
Specialty Personal Automobile Insurance—Liability | Variable Interest Entity, Primary Beneficiary  
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]  
Property and Casualty Insurance Reserves, Net of Reinsurance 8.8
Specialty Personal Automobile Insurance—Physical Damage  
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]  
Property and Casualty Insurance Reserves, Net of Reinsurance 26.4
Specialty Personal Automobile Insurance—Physical Damage | Variable Interest Entity, Primary Beneficiary  
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]  
Property and Casualty Insurance Reserves, Net of Reinsurance 0.6
Commercial Automobile Insurance—Liability  
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]  
Property and Casualty Insurance Reserves, Net of Reinsurance 672.4
Commercial Automobile Insurance—Physical Damage  
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]  
Property and Casualty Insurance Reserves, Net of Reinsurance 17.1
Preferred Personal Automobile Insurance—Liability  
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]  
Property and Casualty Insurance Reserves, Net of Reinsurance 159.6
Reinsurance Recoverables on Unpaid Losses and Allocated LAE 16.9
Preferred Personal Automobile Insurance—Physical Damage  
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]  
Property and Casualty Insurance Reserves, Net of Reinsurance (1.2)
Homeowners Insurance  
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]  
Property and Casualty Insurance Reserves, Net of Reinsurance 39.6
Reinsurance Recoverables on Unpaid Losses and Allocated LAE 0.0
Other  
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]  
Property and Casualty Insurance Reserves, Net of Reinsurance 35.8
Reinsurance Recoverables on Unpaid Losses and Allocated LAE 1.7
Property and Casualty Insurance Product Line  
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]  
Property and Casualty Insurance Reserves, Gross of Reinsurance $ 2,621.3
v3.25.0.1
Property and Casualty Insurance Reserves - Historical Claims Duration (Details)
Dec. 31, 2024
Specialty Personal Automobile Insurance—Liability  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 38.00%
Year 2 77.80%
Year 3 90.50%
Year 4 95.10%
Year 5 97.40%
Specialty Personal Automobile Insurance—Physical Damage  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 93.00%
Year 2 100.00%
Year 3 100.00%
Year 4 100.00%
Year 5 100.00%
Commercial Automobile Insurance—Liability  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 21.50%
Year 2 52.10%
Year 3 69.10%
Year 4 82.20%
Year 5 90.50%
Commercial Automobile Insurance—Physical Damage  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 85.40%
Year 2 100.00%
Year 3 100.00%
Year 4 100.00%
Year 5 100.00%
Preferred Personal Automobile Insurance—Liability  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 30.50%
Year 2 60.60%
Year 3 77.90%
Year 4 89.10%
Year 5 94.60%
Preferred Personal Automobile Insurance—Physical Damage  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 97.40%
Year 2 100.00%
Year 3 100.00%
Year 4 100.00%
Year 5 100.00%
Homeowners [Member]  
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]  
Year 1 67.00%
Year 2 92.40%
Year 3 96.60%
Year 4 98.30%
Year 5 99.30%
v3.25.0.1
Property and Casualty Insurance Reserves - Reserve Activity (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Liability for Unpaid Claims and Claims Adjustment Expense [Roll Forward]      
Gross of Reinsurance at Beginning of Year $ 6,102.9    
Less: Reinsurance Recoverables at Beginning of Year 86.5    
Incurred Losses and LAE related to:      
Prior Years 22.6   $ (14.6)
Paid Losses and LAE related to:      
Plus: Reinsurance Recoverables at End of Year 78.7 $ 86.5  
Property and Casualty Insurance Reserves, Gross of Reinsurance at End of Year 5,811.6 6,102.9  
Property and Liability Insurance      
Liability for Unpaid Claims and Claims Adjustment Expense [Roll Forward]      
Gross of Reinsurance at Beginning of Year 2,680.5 2,756.9 2,772.7
Less: Reinsurance Recoverables at Beginning of Year 27.8 39.6 41.9
Property and Casualty Insurance Reserves, Net of Reinsurance at Beginning of Year 2,652.7 2,717.3 2,730.8
Incurred Losses and LAE related to:      
Current Year 2,745.9 3,429.9 4,103.3
Prior Years 29.8 159.8 (14.6)
Total Incurred Losses and LAE 2,775.7 3,589.7 4,088.7
Paid Losses and LAE related to:      
Paid Losses and LAE Related to Current Year 1,383.0 1,965.3 2,460.5
Paid Losses and LAE Related to Prior Years 1,457.8 1,689.0 1,641.7
Total Paid Losses and LAE 2,840.8 3,654.3 4,102.2
Property and Casualty Insurance Reserves, Net of Reinsurance at End of Year 2,587.6 2,652.7 2,717.3
Plus: Reinsurance Recoverables at End of Year 24.3 27.8 39.6
Property and Casualty Insurance Reserves, Gross of Reinsurance at End of Year $ 2,611.9 $ 2,680.5 $ 2,756.9
v3.25.0.1
Insurance and Other Expenses (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Insurance and Other Expenses [Abstract]      
Commissions $ 596.3 $ 584.2 $ 724.8
Taxes, Licenses and Fees 83.7 79.6 99.5
Policy Acquisition Costs:      
Deferred (576.4) (563.3) (691.5)
Amortized 538.0 607.1 705.7
Net Policy Acquisition Costs (Deferred) Amortized (38.4) 43.8 14.2
Policy Acquisition Costs 641.6 707.6 838.5
Business Unit Operating Costs 277.4 256.1 282.4
Corporate Overhead Costs 194.9 200.0 207.8
Insurance Expenses 1,113.9 1,163.7 1,328.7
Acquisition and Disposition Related Transaction, Integration, Restructuring and Other Costs 40.3 120.3 62.9
Pension Settlement (2.6) 70.2 0.0
Other Corporate Costs 28.5 11.4 12.3
Other Expenses 66.2 201.9 75.2
Insurance and Other Expenses $ 1,180.1 $ 1,365.6 $ 1,403.9
v3.25.0.1
Investments - Amortized Cost and Estimated Fair Value of investments (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]    
Amortized cost of fixed maturities $ 7,295.0 $ 7,565.8
Gross Unrealized Gains 14.8 54.6
Gross Unrealized Losses (889.5) (730.3)
Allowance for credit loss, available for sale 10.7 8.2
Fair Value 6,409.6 6,881.9
United States Government and Government Agencies and Authorities    
Debt Securities, Available-for-sale [Line Items]    
Amortized cost of fixed maturities 588.6 594.1
Gross Unrealized Gains 0.6 1.9
Gross Unrealized Losses (102.4) (84.5)
Allowance for credit loss, available for sale 0.0 0.0
Fair Value 486.8 511.5
States and Political Subdivisions    
Debt Securities, Available-for-sale [Line Items]    
Amortized cost of fixed maturities 1,457.3 1,575.9
Gross Unrealized Gains 1.6 16.3
Gross Unrealized Losses (225.4) (189.8)
Allowance for credit loss, available for sale 0.3 0.5
Fair Value 1,233.2 1,401.9
Foreign Governments    
Debt Securities, Available-for-sale [Line Items]    
Amortized cost of fixed maturities 6.5 4.4
Gross Unrealized Gains 0.3 0.0
Gross Unrealized Losses (0.2) (0.6)
Allowance for credit loss, available for sale 0.0 0.0
Fair Value 6.6 3.8
Bonds and Notes    
Debt Securities, Available-for-sale [Line Items]    
Amortized cost of fixed maturities 4,038.3 4,046.8
Gross Unrealized Gains 8.9 35.5
Gross Unrealized Losses (518.8) (383.8)
Allowance for credit loss, available for sale 8.8 7.7
Fair Value 3,519.6 3,690.8
Redeemable Preferred Stocks    
Debt Securities, Available-for-sale [Line Items]    
Amortized cost of fixed maturities 9.8 9.0
Gross Unrealized Gains 0.1 0.1
Gross Unrealized Losses (1.0) (0.8)
Allowance for credit loss, available for sale 0.0 0.0
Fair Value 8.9 8.3
Collateralized Loan Obligations    
Debt Securities, Available-for-sale [Line Items]    
Amortized cost of fixed maturities 747.8 973.6
Gross Unrealized Gains 2.5 0.7
Gross Unrealized Losses (7.2) (24.5)
Allowance for credit loss, available for sale 1.6 0.0
Fair Value 741.5 949.8
Other Mortgage- and Asset-backed    
Debt Securities, Available-for-sale [Line Items]    
Amortized cost of fixed maturities 446.7 362.0
Gross Unrealized Gains 0.8 0.1
Gross Unrealized Losses (34.5) (46.3)
Allowance for credit loss, available for sale 0.0 0.0
Fair Value $ 413.0 $ 315.8
v3.25.0.1
Investments - Narrative (Details)
$ in Millions
12 Months Ended
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Debt and Equity Securities, FV-NI [Line Items]      
Other receivables $ 185.7 $ 200.5  
Mortgage- and Asset-backed Securities Not Due at a Single Maturity Date $ 1,537.3    
Debt Securities, Available-for-Sale, Unrealized Loss Amount, Average, Percentage 0.049    
Financing Receivable, Accrued Interest, before Allowance for Credit Loss $ 70.9 77.0  
Equity Securities, FV-NI, Current 218.5 225.8  
Equity securities, FV-NI, unrealized gain (loss) (5.1) 3.0  
Convertible Securities at Fair Value 280.7 281.2  
Debt and equity securities, gain (loss), excluding other-than-temporary impairment loss 3.2 8.0  
Outstanding commitments to fund equity method limited liability investments $ 91.3    
Equity method investments, reported without a reporting lag 0.031    
Equity method investments, reported with a one-moth reporting lag 0.041    
Equity Securities at Modified Cost $ 539.2 513.5  
Other Asset Impairment Charges (5.8) (1.1) $ (25.8)
Other Investments and Securities, at Cost 22.5 32.6  
Alternative Energy Partnership Investments      
Debt and Equity Securities, FV-NI [Line Items]      
Equity Method Investments 17.6 17.3  
Equity Method Limited Liability Investments      
Debt and Equity Securities, FV-NI [Line Items]      
Equity Method Investments 186.3 221.7  
Dividends on Equity Securities Excluding Alternative Investments      
Debt and Equity Securities, FV-NI [Line Items]      
Other Asset Impairment Charges (0.4) (0.5) 0.0
Other than Temporary Impairment Losses, Investments     $ 0.0
Investments in Fixed Maturities      
Debt and Equity Securities, FV-NI [Line Items]      
Other receivables 1.8 0.9  
Other liabilities 11.6 0.0  
Debt securities, available-for-sale, unrealized loss position, accumulated loss 889.5 730.3  
Government National Mortgage Association Certificates and Obligations (GNMA)      
Debt and Equity Securities, FV-NI [Line Items]      
Mortgage- and Asset-backed Securities Not Due at a Single Maturity Date 207.0    
Federal National Mortgage Association Certificates and Obligations (FNMA)      
Debt and Equity Securities, FV-NI [Line Items]      
Mortgage- and Asset-backed Securities Not Due at a Single Maturity Date 99.5    
Federal Home Loan Mortgage Corporation Certificates and Obligations (FHLMC)      
Debt and Equity Securities, FV-NI [Line Items]      
Mortgage- and Asset-backed Securities Not Due at a Single Maturity Date 76.3    
Other Non-Governmental Issuers      
Debt and Equity Securities, FV-NI [Line Items]      
Mortgage- and Asset-backed Securities Not Due at a Single Maturity Date 1,154.5    
Foreign Governments      
Debt and Equity Securities, FV-NI [Line Items]      
Debt securities, available-for-sale, unrealized loss position, accumulated loss 0.2 0.6  
Bonds and Notes      
Debt and Equity Securities, FV-NI [Line Items]      
Debt securities, available-for-sale, unrealized loss position, accumulated loss 518.8 383.8  
Equity Method Limited Liability Investments at Cost Plus Cumulative Undistributed Earnings      
Debt and Equity Securities, FV-NI [Line Items]      
Other receivables 0.0 0.0  
Other liabilities 0.0 0.0  
Dividends on Equity Securities Excluding Alternative Investments      
Debt and Equity Securities, FV-NI [Line Items]      
Other receivables 0.3 0.1  
Other liabilities 0.0 0.0  
Investment-grade | Investments in Fixed Maturities      
Debt and Equity Securities, FV-NI [Line Items]      
Debt securities, available-for-sale, unrealized loss position, accumulated loss 875.3 704.8  
Non-investment-grade | Investments in Fixed Maturities      
Debt and Equity Securities, FV-NI [Line Items]      
Debt securities, available-for-sale, unrealized loss position, accumulated loss $ 14.2 $ 25.5  
Percentage of unrealized loss position to amortized cost basis of available for sale security average   8.80%  
v3.25.0.1
Investments - Schedule of Contractual Maturity (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Amortized Cost    
Due in One Year or Less $ 337.0  
Due after One Year to Five Years 773.5  
Due after Five Years to Ten Years 1,021.6  
Due after Ten Years 3,496.9  
Mortgage- and Asset-backed Securities Not Due at a Single Maturity Date 1,666.0  
Amortized Cost 7,295.0 $ 7,565.8
Fair Value    
Due in One Year or Less 332.3  
Due after One Year to Five Years 746.3  
Due after Five Years to Ten Years 890.0  
Due after Ten Years 2,903.7  
Mortgage- and Asset-backed Securities Not Due at a Single Maturity Date 1,537.3  
Investments in Fixed Maturities $ 6,409.6 $ 6,881.9
v3.25.0.1
Investments - Aging of Unrealized Losses on Investments in Fixed Maturities (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Unrealized Losses    
12 Months or Longer   $ (0.8)
United States Government and Government Agencies and Authorities    
Fair Value    
Less Than 12 Months $ 41.7 52.0
12 Months or Longer 383.6 401.6
Total 425.3 453.6
Unrealized Losses    
Less Than 12 Months (0.5) (0.8)
12 Months or Longer (101.9) (83.7)
Total (102.4) (84.5)
States and Political Subdivisions    
Fair Value    
Less Than 12 Months 242.7 112.9
12 Months or Longer 933.4 928.3
Total 1,176.1 1,041.2
Unrealized Losses    
Less Than 12 Months (10.3) (2.3)
12 Months or Longer (215.1) (187.5)
Total (225.4) (189.8)
Foreign Governments    
Fair Value    
Less Than 12 Months 0.0 0.0
12 Months or Longer 1.4 1.9
Total 1.4 1.9
Unrealized Losses    
Less Than 12 Months 0.0 0.0
12 Months or Longer (0.2) (0.6)
Total (0.2) (0.6)
Bonds and Notes    
Fair Value    
Less Than 12 Months 674.3 198.4
12 Months or Longer 2,605.7 2,813.0
Total 3,280.0 3,011.4
Unrealized Losses    
Less Than 12 Months (40.9) (5.5)
12 Months or Longer (477.9) (378.3)
Total (518.8) (383.8)
Redeemable Preferred Stocks    
Fair Value    
Less Than 12 Months 2.0 0.0
12 Months or Longer 6.6 7.9
Total 8.6 7.9
Unrealized Losses    
Less Than 12 Months 0.0 0.0
12 Months or Longer (1.0)  
Total (1.0) (0.8)
Collateralized Loan Obligations    
Fair Value    
Less Than 12 Months 34.2 38.8
12 Months or Longer 89.5 747.7
Total 123.7 786.5
Unrealized Losses    
Less Than 12 Months (0.1) (0.4)
12 Months or Longer (7.1) (24.1)
Total (7.2) (24.5)
Other Mortgage- and Asset-backed    
Fair Value    
Less Than 12 Months 12.0 15.7
12 Months or Longer 261.7 287.3
Total 273.7 303.0
Unrealized Losses    
Less Than 12 Months (0.1) (0.1)
12 Months or Longer (34.4) (46.2)
Total (34.5) (46.3)
Investments in Fixed Maturities    
Fair Value    
Less Than 12 Months 1,006.9 417.8
12 Months or Longer 4,281.9 5,187.7
Total 5,288.8 5,605.5
Unrealized Losses    
Less Than 12 Months (51.9) (9.1)
12 Months or Longer (837.6) (721.2)
Total $ (889.5) $ (730.3)
v3.25.0.1
Investments - Change in Allowance for Credit Losses on Fixed Maturities Available-for-Sale (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Debt Securities, Available-for-sale, Allowance for Credit Loss [Roll Forward]    
Balance, Beginning of Year $ 8.2 $ 9.6
Additions for Securities for which No Previous Expected Credit Losses were Recognized 3.4 2.9
Reductions due to Sales (0.8) (2.6)
Net (Decrease) Increase in Allowance on Securities for which Expected Credit Losses were Previously Recognized (0.1) (0.9)
Write-offs Charged Against Allowance   (0.8)
Balance, End of Year 10.7 8.2
States and Political Subdivisions    
Debt Securities, Available-for-sale, Allowance for Credit Loss [Roll Forward]    
Balance, Beginning of Year 0.5 0.7
Additions for Securities for which No Previous Expected Credit Losses were Recognized 0.0 0.0
Reductions due to Sales 0.0 0.0
Net (Decrease) Increase in Allowance on Securities for which Expected Credit Losses were Previously Recognized 0.2 (0.2)
Write-offs Charged Against Allowance   (0.4)
Balance, End of Year 0.3 0.5
Bonds and Notes    
Debt Securities, Available-for-sale, Allowance for Credit Loss [Roll Forward]    
Balance, Beginning of Year 7.7 8.9
Additions for Securities for which No Previous Expected Credit Losses were Recognized 3.4 2.9
Reductions due to Sales (0.8) (2.6)
Net (Decrease) Increase in Allowance on Securities for which Expected Credit Losses were Previously Recognized 0.1 (1.1)
Write-offs Charged Against Allowance   (0.4)
Balance, End of Year $ 10.4 $ 7.7
v3.25.0.1
Investments - Other Investments Carrying Values (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]    
Equity Securities at Modified Cost $ 22.5 $ 32.6
Real Estate at Depreciated Cost 99.5 94.7
Mortgage Loans 75.3 99.8
Other 2.2 14.8
Total Investments $ 199.5 $ 241.9
v3.25.0.1
Income from Investments - Net Investment Income (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Net Investment Income [Line Items]      
Investment income $ 434,200,000 $ 447,100,000 $ 450,600,000
Investment expenses 26,700,000 27,400,000 28,000,000.0
Net investment income 407,500,000 419,700,000 422,600,000
Interest on Fixed Income Securities      
Net Investment Income [Line Items]      
Investment income 315,300,000 323,300,000 290,000,000.0
Dividends on Equity Securities Excluding Alternative Investments      
Net Investment Income [Line Items]      
Investment income 5,400,000 4,400,000 6,300,000
Total Alternative Investments      
Net Investment Income [Line Items]      
Investment income 6,300,000 29,500,000 73,400,000
Equity Method Limited Liability Investments      
Net Investment Income [Line Items]      
Investment income   10,500,000 31,300,000
Investment expenses 18,200,000    
Limited Liability Investments Included in Equity Securities      
Net Investment Income [Line Items]      
Investment income 24,500,000 19,000,000.0 42,100,000
Short-term Investments      
Net Investment Income [Line Items]      
Investment income 33,500,000 18,000,000.0 3,700,000
Loans to Policyholders      
Net Investment Income [Line Items]      
Investment income 21,000,000.0 20,900,000 21,500,000
Real Estate      
Net Investment Income [Line Items]      
Investment income 8,800,000 8,900,000 10,100,000
Investment expenses 8,700,000 8,800,000 7,900,000
Other      
Net Investment Income [Line Items]      
Investment income 8,200,000 12,900,000 7,700,000
Investment expenses 18,000,000.0 18,600,000 20,100,000
Cash Surrender Value      
Net Investment Income [Line Items]      
Investment income 35,700,000 29,200,000 37,900,000
Universal Life-type Policyholder Account Balances      
Net Investment Income [Line Items]      
Interest Expense, Other Short-Term Borrowings $ 20,300,000 $ 22,700,000 $ 10,100,000
v3.25.0.1
Income from Investments - Narrative (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Investment Income, Net [Abstract]    
Accrued investment income $ 81.9 $ 88.4
v3.25.0.1
Income from Investments - Net Realized Gains on Sales of Investments (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Equity Securities:      
Realized Investment Gains $ 28.6 $ 6.7 $ 41.3
Realized Investment Losses (7.5) (13.4) (38.7)
Net Realized Investment Gains (Losses) 13.2 (18.6) 4.3
Fixed Maturities:      
Fixed Maturities:      
Gains on Sales 20.2 5.9 31.6
Losses on Sales (3.2) (10.9) (31.9)
Equity Securities      
Equity Securities:      
Gains on Sales 4.2 0.6 9.7
Losses on Sales (0.1) (2.5) (6.8)
Derivative      
Equity Securities:      
(Losses) Gains on Hedging Activity (7.9) (11.9) 1.7
Other Long-Term Investments      
Equity Securities:      
Realized Investment Gains 4.2 0.2 0.0
Realized Investment Losses $ (4.2) $ 0.0 $ 0.0
v3.25.0.1
Income from Investments - Net Impairment Losses Recognized in Earnings (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Net Investment Income [Line Items]      
Impairment Losses $ (5.8) $ (1.1) $ (25.8)
Available for sale, debt securities, other than temporary impairment loss 3.3 2.0 23.8
Fixed Maturities:      
Net Investment Income [Line Items]      
Impairment Losses (4.8) (0.1) (25.8)
Equity Securities      
Net Investment Income [Line Items]      
Impairment Losses (0.4) (0.5) 0.0
Real Estate      
Net Investment Income [Line Items]      
Impairment Losses (0.4) 0.0 0.0
Other Long-Term Investments      
Net Investment Income [Line Items]      
Impairment Losses $ (0.2) $ (0.5) $ 0.0
v3.25.0.1
Derivatives - Gross Notional Amount and Estimated Fair Value of Derivatives (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Interest Swap Lock | Designated as Hedging Instrument    
Derivative [Line Items]    
Gross Notional Amount $ 75.0 $ 0.0
Estimated fair value, assets 0.0 0.0
Estimated fair value, liabilities (3.7) 0.0
Treasury Futures | Not Designated as Hedging Instrument    
Derivative [Line Items]    
Gross Notional Amount 0.0 149.7
Estimated fair value, assets 0.0 14.7
Estimated fair value, liabilities $ 0.0 $ 0.0
v3.25.0.1
Derivatives - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Derivative [Line Items]    
Beginning of Year $ 0.0 $ (0.4)
Gains (Losses) Deferred in AOCI (4.4) 0.0
Net Change in AOCI with Current Period Hedging Transaction (3.7) 0.0
Gains (Losses) Reclassified into Income 1.8 0.4
Net Comprehensive Gains (Losses) from Cash Flow Hedges (6.3) 0.0
Amortization 0.6  
Treasury Lock, 2016    
Derivative [Line Items]    
Amortization (4.5)  
Derivative Instruments, Amortization (1.5) $ (0.5)
Derivatives, Gain (Loss), Reclassified to Earnings, Net of Tax (0.1)  
Treasury Lock, 2022    
Derivative [Line Items]    
Amortization 5.9  
Derivative Instruments, Amortization 0.6  
Derivatives, Gain (Loss), Reclassified to Earnings, Net of Tax $ 4.2  
v3.25.0.1
Fair Value Measurements - Valuation of Assets Measured at Fair Value (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value $ 6,409.6 $ 6,881.9
Equity Securities, FV-NI, Current 218.5 225.8
Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total 6,628.1 7,122.4
Liabilities, Fair Value Disclosure (3.7)  
Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total 98.1 107.3
Liabilities, Fair Value Disclosure 0.0  
Fair Value, Recurring | Significant Other Observable Inputs (Level 2)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total 6,137.4 6,631.4
Liabilities, Fair Value Disclosure (3.7)  
Fair Value, Recurring | Significant Unobservable Inputs (Level 3)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total 209.0 192.3
Liabilities, Fair Value Disclosure 0.0  
Investments in Fixed Maturities | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 6,409.6 6,881.9
Investments in Fixed Maturities | Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 86.8 98.8
Investments in Fixed Maturities | Fair Value, Recurring | Significant Other Observable Inputs (Level 2)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 6,117.6 6,593.6
Investments in Fixed Maturities | Fair Value, Recurring | Significant Unobservable Inputs (Level 3)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 205.2 189.5
United States Government and Government Agencies and Authorities    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 486.8 511.5
United States Government and Government Agencies and Authorities | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 486.8 511.5
United States Government and Government Agencies and Authorities | Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 86.8 98.8
United States Government and Government Agencies and Authorities | Fair Value, Recurring | Significant Other Observable Inputs (Level 2)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 400.0 412.7
United States Government and Government Agencies and Authorities | Fair Value, Recurring | Significant Unobservable Inputs (Level 3)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 0.0 0.0
States and Political Subdivisions    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 1,233.2 1,401.9
States and Political Subdivisions | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 1,233.2 1,401.9
States and Political Subdivisions | Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 0.0 0.0
States and Political Subdivisions | Fair Value, Recurring | Significant Other Observable Inputs (Level 2)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 1,231.4 1,401.8
States and Political Subdivisions | Fair Value, Recurring | Significant Unobservable Inputs (Level 3)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 1.8 0.1
Foreign Governments    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 6.6 3.8
Foreign Governments | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 6.6 3.8
Foreign Governments | Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 0.0 0.0
Foreign Governments | Fair Value, Recurring | Significant Other Observable Inputs (Level 2)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 6.6 3.8
Foreign Governments | Fair Value, Recurring | Significant Unobservable Inputs (Level 3)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 0.0 0.0
Bonds and Notes    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 3,519.6 3,690.8
Bonds and Notes | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 3,519.6 3,690.8
Bonds and Notes | Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 0.0 0.0
Bonds and Notes | Fair Value, Recurring | Significant Other Observable Inputs (Level 2)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 3,325.4 3,513.7
Bonds and Notes | Fair Value, Recurring | Significant Unobservable Inputs (Level 3)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 194.2 177.1
Redeemable Preferred Stocks    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 8.9 8.3
Redeemable Preferred Stocks | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 8.9 8.3
Redeemable Preferred Stocks | Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 0.0 0.0
Redeemable Preferred Stocks | Fair Value, Recurring | Significant Other Observable Inputs (Level 2)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 4.7 1.2
Redeemable Preferred Stocks | Fair Value, Recurring | Significant Unobservable Inputs (Level 3)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 4.2 7.1
Collateralized Loan Obligations    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 741.5 949.8
Collateralized Loan Obligations | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 741.5 949.8
Collateralized Loan Obligations | Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 0.0 0.0
Collateralized Loan Obligations | Fair Value, Recurring | Significant Other Observable Inputs (Level 2)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 741.5 949.8
Collateralized Loan Obligations | Fair Value, Recurring | Significant Unobservable Inputs (Level 3)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 0.0 0.0
Other Mortgage- and Asset-backed    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 413.0 315.8
Other Mortgage- and Asset-backed | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 413.0 315.8
Other Mortgage- and Asset-backed | Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 0.0 0.0
Other Mortgage- and Asset-backed | Fair Value, Recurring | Significant Other Observable Inputs (Level 2)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 408.0 310.6
Other Mortgage- and Asset-backed | Fair Value, Recurring | Significant Unobservable Inputs (Level 3)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 5.0 5.2
Dividends on Equity Securities Excluding Alternative Investments | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 218.5 225.8
Dividends on Equity Securities Excluding Alternative Investments | Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 11.3 8.5
Dividends on Equity Securities Excluding Alternative Investments | Fair Value, Recurring | Significant Other Observable Inputs (Level 2)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 19.8 23.1
Dividends on Equity Securities Excluding Alternative Investments | Fair Value, Recurring | Significant Unobservable Inputs (Level 3)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 3.8 2.8
Preferred Stocks | Finance, Insurance and Real Estate | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 13.1 15.6
Preferred Stocks | Finance, Insurance and Real Estate | Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 0.0 0.0
Preferred Stocks | Finance, Insurance and Real Estate | Fair Value, Recurring | Significant Other Observable Inputs (Level 2)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 13.1 15.6
Preferred Stocks | Finance, Insurance and Real Estate | Fair Value, Recurring | Significant Unobservable Inputs (Level 3)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 0.0 0.0
Preferred Stocks | Other Industries | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 9.5 9.9
Preferred Stocks | Other Industries | Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 0.0 0.0
Preferred Stocks | Other Industries | Fair Value, Recurring | Significant Other Observable Inputs (Level 2)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 6.7 7.5
Preferred Stocks | Other Industries | Fair Value, Recurring | Significant Unobservable Inputs (Level 3)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 2.8 2.4
Common Stock | Finance, Insurance and Real Estate | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 0.3 0.6
Common Stock | Finance, Insurance and Real Estate | Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 0.3 0.6
Common Stock | Finance, Insurance and Real Estate | Fair Value, Recurring | Significant Other Observable Inputs (Level 2)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 0.0 0.0
Common Stock | Finance, Insurance and Real Estate | Fair Value, Recurring | Significant Unobservable Inputs (Level 3)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 0.0 0.0
Common Stock | Other Industries | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 1.1 0.6
Common Stock | Other Industries | Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 0.1 0.2
Common Stock | Other Industries | Fair Value, Recurring | Significant Other Observable Inputs (Level 2)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 0.0 0.0
Common Stock | Other Industries | Fair Value, Recurring | Significant Unobservable Inputs (Level 3)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 1.0 0.4
Exchange Traded Funds | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 10.9 7.7
Exchange Traded Funds | Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 10.9 7.7
Exchange Traded Funds | Fair Value, Recurring | Significant Other Observable Inputs (Level 2)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 0.0 0.0
Exchange Traded Funds | Fair Value, Recurring | Significant Unobservable Inputs (Level 3)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 0.0 0.0
Limited Liability Companies and Limited Partnerships | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 183.6 191.4
Limited Liability Companies and Limited Partnerships | Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 0.0 0.0
Limited Liability Companies and Limited Partnerships | Fair Value, Recurring | Significant Other Observable Inputs (Level 2)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 0.0  
Limited Liability Companies and Limited Partnerships | Fair Value, Recurring | Significant Unobservable Inputs (Level 3)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 0.0  
Designated as Hedging Instrument    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Instruments Classified as Cash Flow Hedge   14.7
Designated as Hedging Instrument | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Instruments Designated as Cash Flow Hedges (3.7)  
Designated as Hedging Instrument | Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Instruments Classified as Cash Flow Hedge   0.0
Derivative Instruments Designated as Cash Flow Hedges 0.0  
Designated as Hedging Instrument | Fair Value, Recurring | Significant Other Observable Inputs (Level 2)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Instruments Classified as Cash Flow Hedge   14.7
Derivative Instruments Designated as Cash Flow Hedges (3.7)  
Designated as Hedging Instrument | Fair Value, Recurring | Significant Unobservable Inputs (Level 3)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Instruments Classified as Cash Flow Hedge   0.0
Derivative Instruments Designated as Cash Flow Hedges 0.0  
Fair Value, Inputs, Net Asset Value | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total 183.6 191.4
Liabilities, Fair Value Disclosure 0.0  
Fair Value, Inputs, Net Asset Value | Investments in Fixed Maturities | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 0.0 0.0
Fair Value, Inputs, Net Asset Value | United States Government and Government Agencies and Authorities | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 0.0 0.0
Fair Value, Inputs, Net Asset Value | States and Political Subdivisions | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 0.0 0.0
Fair Value, Inputs, Net Asset Value | Foreign Governments | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 0.0 0.0
Fair Value, Inputs, Net Asset Value | Bonds and Notes | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 0.0 0.0
Fair Value, Inputs, Net Asset Value | Redeemable Preferred Stocks | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 0.0 0.0
Fair Value, Inputs, Net Asset Value | Collateralized Loan Obligations | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 0.0 0.0
Fair Value, Inputs, Net Asset Value | Other Mortgage- and Asset-backed | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value 0.0 0.0
Fair Value, Inputs, Net Asset Value | Dividends on Equity Securities Excluding Alternative Investments | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 183.6 191.4
Fair Value, Inputs, Net Asset Value | Preferred Stocks | Finance, Insurance and Real Estate | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 0.0 0.0
Fair Value, Inputs, Net Asset Value | Preferred Stocks | Other Industries | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 0.0 0.0
Fair Value, Inputs, Net Asset Value | Common Stock | Finance, Insurance and Real Estate | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 0.0 0.0
Fair Value, Inputs, Net Asset Value | Common Stock | Other Industries | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 0.0 0.0
Fair Value, Inputs, Net Asset Value | Exchange Traded Funds | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 0.0 0.0
Fair Value, Inputs, Net Asset Value | Limited Liability Companies and Limited Partnerships | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Equity Securities, FV-NI, Current 183.6 191.4
Fair Value, Inputs, Net Asset Value | Designated as Hedging Instrument | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Instruments Classified as Cash Flow Hedge   $ 0.0
Derivative Instruments Designated as Cash Flow Hedges $ 0.0  
v3.25.0.1
Fair Value Measurements - Quantitative Information about Significant Unobservable Inputs (Details) - Valuation, Market Approach - Significant Unobservable Inputs (Level 3)
$ in Millions
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Other    
Fair Value Inputs, Assets, Quantitative Information [Line Items]    
Total Fair Value $ 66.9 $ 64.4
Total Level 3 Fixed Maturity Investments    
Fair Value Inputs, Assets, Quantitative Information [Line Items]    
Total Fair Value 205.2 189.5
Investment-grade | Investment-grade    
Fair Value Inputs, Assets, Quantitative Information [Line Items]    
Total Fair Value 59.9 60.0
Non-investment-grade | Senior Debt    
Fair Value Inputs, Assets, Quantitative Information [Line Items]    
Total Fair Value 42.7 32.6
Non-investment-grade | Junior Debt    
Fair Value Inputs, Assets, Quantitative Information [Line Items]    
Total Fair Value $ 35.7 $ 32.5
Measurement Input, Discount Rate | Investment-grade | Investment-grade | Minimum    
Fair Value Inputs, Assets, Quantitative Information [Line Items]    
Alternative investment, measurement input 0.034 0.042
Measurement Input, Discount Rate | Investment-grade | Investment-grade | Maximum    
Fair Value Inputs, Assets, Quantitative Information [Line Items]    
Alternative investment, measurement input 0.116 0.158
Measurement Input, Discount Rate | Investment-grade | Investment-grade | Weighted-average Yield    
Fair Value Inputs, Assets, Quantitative Information [Line Items]    
Alternative investment, measurement input 0.079 0.087
Senior Debt | Measurement Input, Discount Rate | Non-investment-grade | Minimum    
Fair Value Inputs, Assets, Quantitative Information [Line Items]    
Debt instrument, measurement input 0.070 0.092
Senior Debt | Measurement Input, Discount Rate | Non-investment-grade | Maximum    
Fair Value Inputs, Assets, Quantitative Information [Line Items]    
Debt instrument, measurement input 0.241 0.367
Senior Debt | Measurement Input, Discount Rate | Non-investment-grade | Weighted-average Yield    
Fair Value Inputs, Assets, Quantitative Information [Line Items]    
Debt instrument, measurement input 0.100 0.135
Junior Debt | Measurement Input, Discount Rate | Non-investment-grade | Minimum    
Fair Value Inputs, Assets, Quantitative Information [Line Items]    
Debt instrument, measurement input 0.095 0.118
Junior Debt | Measurement Input, Discount Rate | Non-investment-grade | Maximum    
Fair Value Inputs, Assets, Quantitative Information [Line Items]    
Debt instrument, measurement input 0.310 0.225
Junior Debt | Measurement Input, Discount Rate | Non-investment-grade | Weighted-average Yield    
Fair Value Inputs, Assets, Quantitative Information [Line Items]    
Debt instrument, measurement input 0.132 0.138
v3.25.0.1
Fair Value Measurements - Level 3 Inputs Reconciliation (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Balance, Beginning of Year $ 192.3 $ 230.0
Total Gains (Losses):    
Included in Consolidated Statements of Income (Loss) $ 2.8 (1.5)
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Net Realized Investment Gains (Losses)  
Included in Other Comprehensive Income $ 0.2 6.8
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Asset, Gain (Loss), Statement of Other Comprehensive Income or Comprehensive Income [Extensible Enumeration] Changes in Unrealized (Losses) Gains on Investment Securities with:  
Purchases $ 133.4 51.6
Sales (105.7) (102.6)
Transfers into Level 3 10.6 8.1
Transfers out of Level 3 (24.6) (0.1)
Balance, End of Year 209.0 192.3
Bonds and Notes    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Balance, Beginning of Year 177.1 216.0
Total Gains (Losses):    
Included in Consolidated Statements of Income (Loss) 0.6 (0.7)
Included in Other Comprehensive Income 0.8 6.4
Purchases 124.2 50.4
Sales (104.0) (102.6)
Transfers into Level 3 7.1 7.7
Transfers out of Level 3 (11.6) (0.1)
Balance, End of Year 194.2 177.1
States and Political Subdivisions    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Balance, Beginning of Year 0.1 0.0
Total Gains (Losses):    
Included in Consolidated Statements of Income (Loss) 0.0 0.0
Included in Other Comprehensive Income (0.5) 0.0
Purchases 0.0 0.1
Sales 0.0 0.0
Transfers into Level 3 3.5 0.0
Transfers out of Level 3 (1.3) 0.0
Balance, End of Year 1.8 0.1
Redeemable Preferred Stocks    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Balance, Beginning of Year 7.1 6.8
Total Gains (Losses):    
Included in Consolidated Statements of Income (Loss) 0.0 0.0
Included in Other Comprehensive Income 0.1 0.3
Purchases 1.9 0.0
Sales 0.0 0.0
Transfers into Level 3 0.0 0.0
Transfers out of Level 3 (4.9) 0.0
Balance, End of Year 4.2 7.1
Collateralized Loan Obligations    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Balance, Beginning of Year 0.0  
Total Gains (Losses):    
Included in Consolidated Statements of Income (Loss) 0.0  
Included in Other Comprehensive Income 0.0  
Purchases 6.8  
Sales 0.0  
Transfers into Level 3 0.0  
Transfers out of Level 3 (6.8)  
Balance, End of Year 0.0 0.0
Other Mortgage- and Asset-backed    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Balance, Beginning of Year 5.2 5.1
Total Gains (Losses):    
Included in Consolidated Statements of Income (Loss) 0.0 0.0
Included in Other Comprehensive Income (0.2) 0.1
Purchases 0.0 0.0
Sales 0.0 0.0
Transfers into Level 3 0.0 0.0
Transfers out of Level 3 0.0 0.0
Balance, End of Year 5.0 5.2
Equity Securities    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Balance, Beginning of Year 2.8 2.1
Total Gains (Losses):    
Included in Consolidated Statements of Income (Loss) 2.2 (0.8)
Included in Other Comprehensive Income 0.0 0.0
Purchases 0.5 1.1
Sales (1.7) 0.0
Transfers into Level 3 0.0 0.4
Transfers out of Level 3 0.0 0.0
Balance, End of Year $ 3.8 $ 2.8
v3.25.0.1
Fair Value Measurements - Fair Value using NAV and Unfunded Commitment by Asset Class (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]    
Unfunded commitments, equity method limited liability investments $ 91.3 $ 85.3
Unfunded commitments, other equity interests at fair value 130.6 110.4
Fair value using NAV, equity securities at modified cost 22.5 32.6
Unfunded commitments, equity securities at modified cost 0.0 0.0
Unfunded commitments, investments in limited liability companies and limited partnerships 221.9 195.7
Mezzanine Debt    
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]    
Unfunded commitments, equity method limited liability investments 40.8 43.1
Unfunded commitments, other equity interests at fair value 67.0 67.0
Real Estate    
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]    
Unfunded commitments, equity method limited liability investments 0.0 0.0
Senior Debt    
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]    
Unfunded commitments, equity method limited liability investments 48.2 39.9
Unfunded commitments, other equity interests at fair value 8.4 10.6
Leveraged Buyout    
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]    
Unfunded commitments, equity method limited liability investments 0.6 0.6
Unfunded commitments, other equity interests at fair value 30.4 10.0
Secondary Transactions    
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]    
Unfunded commitments, equity method limited liability investments 1.6 1.7
Unfunded commitments, other equity interests at fair value 1.6 3.1
Distressed Debt    
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]    
Unfunded commitments, equity method limited liability investments 0.0 0.0
Unfunded commitments, other equity interests at fair value 15.0 13.0
Hedge Fund    
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]    
Unfunded commitments, equity method limited liability investments 0.0 0.0
Unfunded commitments, other equity interests at fair value 0.0 0.0
Growth Equity    
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]    
Unfunded commitments, equity method limited liability investments 0.0 0.0
Unfunded commitments, other equity interests at fair value 8.0 6.5
Other    
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]    
Unfunded commitments, equity method limited liability investments 0.1 0.0
Unfunded commitments, other equity interests at fair value 0.2 0.2
Fair Value Measured at Net Asset Value Per Share    
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]    
Fair value using NAV, equity method limited liability investments 186.3 221.7
Fair value using NAV, other equity interests at fair value 183.6 191.4
Fair value using NAV, equity securities at modified cost 1.8 4.8
Total 371.7 417.9
Fair Value Measured at Net Asset Value Per Share | Mezzanine Debt    
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]    
Fair value using NAV, equity method limited liability investments 116.7 125.4
Fair value using NAV, other equity interests at fair value 116.9 124.0
Fair Value Measured at Net Asset Value Per Share | Real Estate    
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]    
Fair value using NAV, equity method limited liability investments 27.3 41.9
Fair Value Measured at Net Asset Value Per Share | Senior Debt    
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]    
Fair value using NAV, equity method limited liability investments 19.1 19.0
Fair value using NAV, other equity interests at fair value 26.3 24.8
Fair Value Measured at Net Asset Value Per Share | Leveraged Buyout    
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]    
Fair value using NAV, equity method limited liability investments 7.5 8.6
Fair value using NAV, other equity interests at fair value 19.2 19.0
Fair Value Measured at Net Asset Value Per Share | Secondary Transactions    
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]    
Fair value using NAV, equity method limited liability investments 5.5 7.9
Fair value using NAV, other equity interests at fair value 2.4 2.8
Fair Value Measured at Net Asset Value Per Share | Distressed Debt    
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]    
Fair value using NAV, equity method limited liability investments 4.4 7.9
Fair value using NAV, other equity interests at fair value 11.7 12.4
Fair Value Measured at Net Asset Value Per Share | Hedge Fund    
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]    
Fair value using NAV, equity method limited liability investments 0.1 0.1
Fair value using NAV, other equity interests at fair value 0.0 1.9
Fair Value Measured at Net Asset Value Per Share | Growth Equity    
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]    
Fair value using NAV, equity method limited liability investments 0.0 1.2
Fair value using NAV, other equity interests at fair value 7.0 6.4
Fair Value Measured at Net Asset Value Per Share | Other    
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]    
Fair value using NAV, equity method limited liability investments 5.7 9.7
Fair value using NAV, other equity interests at fair value $ 0.1 $ 0.1
v3.25.0.1
Fair Value Measurements - Balance Sheet Grouping (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Carrying Value    
Loans to Policyholders $ 280.7 $ 281.2
Mortgage Loans 75.3 99.8
Other Investments and Securities, at Cost 22.5 32.6
Long-term Debt 1,391.6 1,389.2
Long-term Debt 941.7 1,389.2
Policyholder Obligations 637.7 655.7
Equity Securities at Modified Cost 539.2 513.5
Fair Value    
Other Short-term Investments, Fair Value Disclosure 1,037.1 520.9
Equity Securities, FV-NI 22.5 32.6
Long-term Debt 1,278.4 1,213.4
FHLB of Chicago    
Fair Value    
Policyholder Obligations 541.3 557.4
Loans to Policyholders    
Fair Value    
Loans 280.7 281.2
Mortgage Loans    
Fair Value    
Loans 75.3 99.8
United Insurance | FHLB of Chicago    
Carrying Value    
Policyholder Obligations $ 541.3 $ 557.4
v3.25.0.1
Goodwill and Intangible Assets - Schedule of Goodwill by Segment (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Goodwill [Line Items]    
Goodwill $ 1,250.7 $ 1,250.7
Specialty Property & Casualty Insurance    
Goodwill [Line Items]    
Goodwill 1,043.0 1,043.0
Life Insurance    
Goodwill [Line Items]    
Goodwill $ 207.7 $ 207.7
v3.25.0.1
Goodwill and Intangible Assets - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 01, 2022
Dec. 31, 2023
Goodwill [Line Items]    
Total impairment loss   $ 49.6
Goodwill, Impairment Loss, Net of Tax   $ (45.5)
Goodwill derecognized $ 0.3  
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Reserve National Insurance Company    
Goodwill [Line Items]    
Total impairment loss $ 11.4  
v3.25.0.1
Goodwill and Intangible Assets - Schedule of Definite and Indefinite Life Intangible Assets (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]    
Finite-Lived Intangible Assets, Gross $ 758.0 $ 750.9
Indefinite-lived Intangible Assets (Excluding Goodwill) 49.4 49.4
Intangible Assets, Gross (Excluding Goodwill), Total 807.4 800.3
Finite-Lived Intangible Assets, Accumulated Amortization 491.9 482.0
Finite-Lived Intangible Assets, Net 266.1 268.9
Intangible Assets, Net (Including Goodwill) 315.5 318.3
Trade Names    
Finite-Lived Intangible Assets [Line Items]    
Indefinite-lived Intangible Assets (Excluding Goodwill) 5.2 5.2
Insurance Licenses    
Finite-Lived Intangible Assets [Line Items]    
Indefinite-lived Intangible Assets (Excluding Goodwill) 44.2 44.2
Value of Business Acquired    
Finite-Lived Intangible Assets [Line Items]    
Finite-Lived Intangible Assets, Gross 237.5 237.5
Finite-Lived Intangible Assets, Accumulated Amortization 225.4 223.7
Finite-Lived Intangible Assets, Net 12.1 13.8
Customer Relationships    
Finite-Lived Intangible Assets [Line Items]    
Finite-Lived Intangible Assets, Gross 43.8 43.8
Finite-Lived Intangible Assets, Accumulated Amortization 42.3 42.1
Finite-Lived Intangible Assets, Net 1.5 1.7
Agent Relationships    
Finite-Lived Intangible Assets [Line Items]    
Finite-Lived Intangible Assets, Gross 81.6 81.6
Finite-Lived Intangible Assets, Accumulated Amortization 43.9 38.2
Finite-Lived Intangible Assets, Net 37.7 43.4
Trade Names    
Finite-Lived Intangible Assets [Line Items]    
Finite-Lived Intangible Assets, Gross 0.0 0.0
Finite-Lived Intangible Assets, Accumulated Amortization 0.0 0.0
Finite-Lived Intangible Assets, Net 0.0 0.0
Internal Use Software    
Finite-Lived Intangible Assets [Line Items]    
Finite-Lived Intangible Assets, Gross 395.1 388.0
Finite-Lived Intangible Assets, Accumulated Amortization 180.3 178.0
Finite-Lived Intangible Assets, Net $ 214.8 $ 210.0
v3.25.0.1
Goodwill and Intangible Assets - Schedule of Amortization Expense (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]      
Amortization of definite lived intangible assets $ 46.3 $ 48.6 $ 53.7
Operating Segments      
Finite-Lived Intangible Assets [Line Items]      
Amortization of definite lived intangible assets 22.6 21.3 25.4
Operating Segments | Specialty Property & Casualty Insurance      
Finite-Lived Intangible Assets [Line Items]      
Amortization of definite lived intangible assets 16.6 17.9 21.6
Operating Segments | Life Insurance      
Finite-Lived Intangible Assets [Line Items]      
Amortization of definite lived intangible assets 6.0 3.4 3.8
Corporate and Other      
Finite-Lived Intangible Assets [Line Items]      
Amortization of definite lived intangible assets 21.8 26.1 26.7
Non-Core Operations      
Finite-Lived Intangible Assets [Line Items]      
Amortization of definite lived intangible assets $ 1.9 $ 1.2 $ 1.6
v3.25.0.1
Goodwill and Intangible Assets - Schedule of Future Amortization Expense (Details)
$ in Millions
Dec. 31, 2024
USD ($)
Finite-Lived Intangible Assets [Line Items]  
Definite-life intangible assets, amortization expense, year one $ 46.1
Definite-life intangible assets, amortization expense, year two 41.4
Definite-life intangible assets, amortization expense, year three 32.0
Definite-life intangible assets, amortization expense, year four 28.6
Definite-life intangible assets, amortization expense, year five 21.1
Agent Relationships  
Finite-Lived Intangible Assets [Line Items]  
Definite-life intangible assets, amortization expense, year one 8.6
Definite-life intangible assets, amortization expense, year two 8.6
Definite-life intangible assets, amortization expense, year three 4.9
Definite-life intangible assets, amortization expense, year four 4.9
Definite-life intangible assets, amortization expense, year five 4.9
Customer Relationships  
Finite-Lived Intangible Assets [Line Items]  
Definite-life intangible assets, amortization expense, year one 0.4
Definite-life intangible assets, amortization expense, year two 0.4
Definite-life intangible assets, amortization expense, year three 0.3
Definite-life intangible assets, amortization expense, year four 0.2
Definite-life intangible assets, amortization expense, year five 0.2
Internal Use Software  
Finite-Lived Intangible Assets [Line Items]  
Definite-life intangible assets, amortization expense, year one 35.5
Definite-life intangible assets, amortization expense, year two 30.9
Definite-life intangible assets, amortization expense, year three 25.3
Definite-life intangible assets, amortization expense, year four 22.1
Definite-life intangible assets, amortization expense, year five 14.7
Life Insurance  
Finite-Lived Intangible Assets [Line Items]  
VOBA, amortization expense, year one 1.6
VOBA, amortization expense, year two 1.5
VOBA, amortization expense, year three 1.5
VOBA, amortization expense, year four 1.4
VOBA, amortization expense, year five $ 1.3
v3.25.0.1
Variable Interest Entities - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Variable Interest Entity [Line Items]    
Surplus Notes and Guarantee Fund Certificates, Reciprocal Exchange $ 22.0 $ 4.0
Surplus Notes and Guarantee Fund Certificates, Additional Reciprocal Exchange 18.0  
Variable Interest Entity, Not Primary Beneficiary    
Variable Interest Entity [Line Items]    
Maximum Loss Exposure $ 17.6 $ 17.3
v3.25.0.1
Variable Interest Entities - Activity of Alternative Energy Partnership Investments (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Variable Interest Entity [Line Items]      
Income Tax Expense (Benefit) Recognized from Alternative Energy Partnership $ 76.0 $ (74.8) $ (84.4)
Variable Interest Entity, Not Primary Beneficiary      
Variable Interest Entity [Line Items]      
Cash distribution from Investment 2.0 2.0 3.3
Income (Loss) on Investments in Alternative Energy Partnership 2.3 2.9 (19.9)
Income Tax Credits Recognized 0.0 0.2 4.3
Income Tax Expense (Benefit) Recognized from Alternative Energy Partnership $ 0.5 $ 0.7 $ (3.7)
v3.25.0.1
Variable Interest Entities - Assets and Liabilities and Associated Maximum Loss Exposure of Alternative Energy Partnership Investments (Details) - USD ($)
Dec. 31, 2024
Dec. 31, 2023
Variable Interest Entity [Line Items]    
Other Assets $ 436,100,000 $ 492,600,000
Variable Interest Entity, Not Primary Beneficiary    
Variable Interest Entity [Line Items]    
Cash 2,700,000 2,700,000
Equipment, Net of Depreciation 253,200,000 256,200,000
Other Assets 9,200,000 7,500,000
Total Unconsolidated Assets 265,000,000.0 266,400,000
Maximum Loss Exposure $ 17,600,000 $ 17,300,000
v3.25.0.1
Other Comprehensive (Loss) Income And Accumulated Other Comprehensive Income - Other Comprehensive (Loss) Income (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]        
Stockholders' Equity Attributable to Parent $ 2,788.4 $ 2,505.2   $ (849.7)
Net Unrealized Losses on Fixed Maturities        
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]        
Stockholders' Equity Attributable to Parent (687.8) (530.9) $ (719.4) 505.8
OCI, before Reclassifications, Net of Tax, Attributable to Parent (165.8) 185.0 (1,215.1)  
Reclassification from AOCI, Current Period, Net of Tax, Attributable to Parent 8.9 3.5 (10.1)  
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent (156.9) 188.5 (1,225.2)  
Net Unrealized Losses on Investments with an Allowance for Credit Losses        
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]        
Stockholders' Equity Attributable to Parent (3.2) (2.5) (2.2) (3.7)
OCI, before Reclassifications, Net of Tax, Attributable to Parent (0.3) (0.3) 2.0  
Reclassification from AOCI, Current Period, Net of Tax, Attributable to Parent (0.4) 0.0 (0.5)  
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent (0.7) (0.3) 1.5  
Net Unrecognized Postretirement Benefit Income (Costs)        
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]        
Stockholders' Equity Attributable to Parent 8.4 9.5 (37.2) 52.1
OCI, before Reclassifications, Net of Tax, Attributable to Parent 1.4 (6.0) 15.2  
Reclassification from AOCI, Current Period, Net of Tax, Attributable to Parent (2.5) 52.7 (0.3)  
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent (1.1) 46.7 14.9  
(Loss) Gain on Cash Flow Hedges        
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]        
Stockholders' Equity Attributable to Parent (2.2) 2.5 2.8 (1.9)
OCI, before Reclassifications, Net of Tax, Attributable to Parent (5.4) 0.0 4.7  
Reclassification from AOCI, Current Period, Net of Tax, Attributable to Parent 0.7 (0.3) 0.0  
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent (4.7) (0.3) 4.7  
Change in Discount Rate on Future Life Policyholder Benefits        
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]        
Stockholders' Equity Attributable to Parent 380.3 160.6 241.1  
OCI, before Reclassifications, Net of Tax, Attributable to Parent 219.7 (80.5) 1,090.8  
Reclassification from AOCI, Current Period, Net of Tax, Attributable to Parent 0.0 0.0  
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent 219.7 (80.5) 1,090.8  
Accumulated Other Comprehensive Loss        
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]        
Stockholders' Equity Attributable to Parent (304.5) (360.8) (514.9) $ (401.6)
OCI, before Reclassifications, Net of Tax, Attributable to Parent 49.6 98.2 (102.4)  
Reclassification from AOCI, Current Period, Net of Tax, Attributable to Parent 6.7 55.9 (10.9)  
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent $ 56.3 $ 154.1 $ (113.3)  
v3.25.0.1
Other Comprehensive (Loss) Income And Accumulated Other Comprehensive Income - Accumulated Other Comprehensive Income (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Net Unrealized Losses on Fixed Maturities      
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]      
Reclassification from AOCI, Current Period, Tax $ (2.3) $ (0.9) $ 2.7
Other Comprehensive Income (Loss), Tax, Portion Attributable to Parent 41.8 (50.3) 325.9
Net Unrealized Losses on Investments with an Allowance for Credit Losses      
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]      
Reclassification from AOCI, Current Period, Tax 0.3 0.0 0.1
Other Comprehensive Income (Loss), Tax, Portion Attributable to Parent 0.6 0.2 (0.4)
Net Unrecognized Postretirement Benefit Income (Costs)      
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]      
Reclassification from AOCI, Current Period, Tax 0.6 (13.8) 0.1
Other Comprehensive Income (Loss), Tax, Portion Attributable to Parent 0.2 (12.5) (4.0)
(Loss) Gain on Cash Flow Hedges      
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]      
Reclassification from AOCI, Current Period, Tax (0.2) (0.1) 0.0
Other Comprehensive Income (Loss), Tax, Portion Attributable to Parent 0.7 (0.1) (1.2)
Change in Discount Rate on Future Life Policyholder Benefits      
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]      
Reclassification from AOCI, Current Period, Tax 0.0 0.0 0.0
Other Comprehensive Income (Loss), Tax, Portion Attributable to Parent (58.3) 21.2 (289.9)
Accumulated Other Comprehensive Loss      
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]      
Reclassification from AOCI, Current Period, Tax (1.6) (14.8) 2.9
Other Comprehensive Income (Loss), Tax, Portion Attributable to Parent $ (15.0) $ (41.5) $ 30.4
v3.25.0.1
Shareholders' Equity (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
May 06, 2020
Aug. 06, 2014
Schedule of Capitalization, Equity [Line Items]          
Preferred stock, shares authorized (in shares) 20,000,000        
Preferred stock, par value (in dollars per share) $ 0.10        
Common stock, shares authorized (in shares) 100,000,000 100,000,000      
Common stock, par value (in dollars per share) $ 0.10 $ 0.10      
Preferred stock, shares issued (in shares) 0        
Preferred stock, shares outstanding (in shares)   0      
Common stock, shares outstanding (in shares) 63,840,442 64,111,555      
Stock Repurchase Program, Additional Authorized Amount       $ 200,000,000.0  
Share Repurchase Program, Remaining Authorized, Amount $ 132,800,000   $ 333,300,000   $ 133,300,000
Stock repurchased and retired during period (in shares) 637,000        
Repurchases of Common Stock (Note 18) $ 38,900,000        
Share-based compensation expense 29,200,000 $ 29,000,000.0 17,700,000    
Dividends (80,100,000) (80,100,000) (80,400,000)    
Dividends paid 80,100,000 80,100,000 79,700,000    
Amount available for dividend payment $ 600,000,000 $ 500,000,000 $ 800,000,000    
Employee Stock | Employee Stock Purchase Plan          
Schedule of Capitalization, Equity [Line Items]          
Shares issued under employee stock purchase plan (in shares) 61,000 89,000 102,000    
Price per share (in dollars per share) $ 52.72 $ 40.79 $ 40.83    
Share-based compensation expense $ 600,000 $ 600,000 $ 700,000    
Common Stock          
Schedule of Capitalization, Equity [Line Items]          
Average cost per share (in dollars per share) $ 61.12        
v3.25.0.1
Statutory Information and Dividend Limitations - Combined Net Income and Capital and Surplus (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Statutory Accounting Practices [Line Items]      
Statutory net income $ 383.9 $ (146.4) $ (16.3)
Statutory capital and surplus 2,083.4 1,813.4  
Subsidiaries | Life and Health Companies      
Statutory Accounting Practices [Line Items]      
Statutory net income (56.8) 4.0 210.4
Statutory capital and surplus 322.2 225.6  
Subsidiaries | Domestic | Property and Casualty Companies      
Statutory Accounting Practices [Line Items]      
Statutory net income 440.7 (150.4) (226.7)
Statutory capital and surplus 1,761.2 1,587.8  
Subsidiaries | Domestic | Life and Health Companies      
Statutory Accounting Practices [Line Items]      
Statutory net income 17.1 (136.0) 174.4
Statutory capital and surplus 124.3 113.7  
Subsidiaries | Foreign | Life and Health Companies      
Statutory Accounting Practices [Line Items]      
Statutory net income (73.9) 140.0 $ 36.0
Statutory capital and surplus $ 197.9 $ 111.9  
v3.25.0.1
Statutory Information and Dividend Limitations - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Jul. 01, 2022
Statutory Accounting Practices [Line Items]        
Guarantor obligations $ 40.0      
Cash Dividends from Subsidiaries 213.3 $ 640.9 $ 311.7  
Dividend payments without regulatory approval 211.7      
Kemper Bermuda Ltd        
Statutory Accounting Practices [Line Items]        
Guarantor obligations       $ 300.0
Subsidiaries        
Statutory Accounting Practices [Line Items]        
Amount of restricted net assets for consolidated and unconsolidated subsidiaries 3,200.0 3,500.0    
Subsidiaries | Life and Health Companies        
Statutory Accounting Practices [Line Items]        
Statutory capital and surplus required 31.6 36.4    
Subsidiaries | Property and Casualty Companies        
Statutory Accounting Practices [Line Items]        
Statutory capital and surplus required $ 574.9 $ 574.3    
v3.25.0.1
Pension Benefits - Narrative (Details) - USD ($)
3 Months Ended 12 Months Ended
Dec. 31, 2024
Jun. 30, 2024
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Sep. 30, 2024
Defined Benefit Plan Disclosure [Line Items]            
Defined contribution plan, cost     $ 24,300,000 $ 27,500,000 $ 30,600,000  
Pension Plans            
Defined Benefit Plan Disclosure [Line Items]            
Settlement of asset retirement obligations     70,200,000      
Settlement of asset retirement obligations     55,500,000      
Assets for plan benefits $ 0   0 16,300,000   $ 17,800,000
Settlement adjustment   $ 2,700,000        
Reversion of assets 4,700,000          
Corporate use 13,100,000   13,100,000      
Reversion of assets, expenses 7,300,000          
Excise tax 2,600,000   2,600,000      
Unfunded liability 0   0 (16,300,000)    
Pension expense     (2,600,000) 71,100,000 3,800,000  
Unrecognized pension gain (loss) arising during the year     0 0 12,000,000.0  
Supplemental Employee Retirement Plan            
Defined Benefit Plan Disclosure [Line Items]            
Unfunded liability $ 20,100,000   20,100,000 21,800,000    
Pension expense     1,000,000.0 1,000,000.0 800,000  
Unrecognized pension gain (loss) arising during the year     $ 800,000 $ (700,000) $ 4,800,000  
v3.25.0.1
Pension Benefits - Changes in Fair Value of Plan Assets and Changes in Accumulated Benefit Obligations (Details) - Pension Plans - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]      
Fair Value of Plans’ Assets at Beginning of Year $ 16.3 $ 315.8  
Actual Return on Plan Assets (1.1) 7.1  
Benefits Paid 0.0 (100.9)  
Settlement Benefits 2.6 (205.7)  
Assets contributed to 401(k) Plan (4.7) 0.0  
Assets reverted to the Company (13.1) 0.0  
Fair Value of Plan Assets at End of Year 0.0 16.3 $ 315.8
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]      
Accumulated Postretirement Benefit Obligation at Beginning of Year 0.0 292.2  
Interest Cost 0.0 8.4 8.7
Benefits Paid 0.0 (100.9)  
Settlement Benefits 0.0 (205.7)  
Actuarial Gains 0.0 6.0  
Projected Benefit Obligation at End of Year 0.0 0.0 $ 292.2
Funded Status—Plan Assets in Excess of Projected Benefit Obligation 0.0 16.3  
Unamortized Amount Reported in AOCI at End of Year 0.0 0.0  
Accumulated Benefit Obligation at End of Year $ 0.0 $ 0.0  
v3.25.0.1
Pension Benefits - Weighted Average Asset Allocation for Pension Plans (Details) - Pension Plans
Dec. 31, 2024
Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]    
Weighted-average asset allocations 0.00% 100.00%
Cash and Short-term Investments    
Defined Benefit Plan Disclosure [Line Items]    
Weighted-average asset allocations 0.00% 100.00%
v3.25.0.1
Pension Benefits - Fair Value Plan Assets Measurements (Details) - Pension Plans - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]      
Pension plan assets $ 0.0 $ 16.3 $ 315.8
Quoted Prices in Active Markets for Identical Assets (Level 1)      
Defined Benefit Plan Disclosure [Line Items]      
Pension plan assets   16.2  
Significant Other Observable Inputs (Level 2)      
Defined Benefit Plan Disclosure [Line Items]      
Pension plan assets   0.0  
Significant Unobservable Inputs (Level 3)      
Defined Benefit Plan Disclosure [Line Items]      
Pension plan assets   0.0  
Limited Liability Companies and Limited Partnerships      
Defined Benefit Plan Disclosure [Line Items]      
Pension plan assets   0.1  
Limited Liability Companies and Limited Partnerships | Quoted Prices in Active Markets for Identical Assets (Level 1)      
Defined Benefit Plan Disclosure [Line Items]      
Pension plan assets   0.0  
Limited Liability Companies and Limited Partnerships | Significant Other Observable Inputs (Level 2)      
Defined Benefit Plan Disclosure [Line Items]      
Pension plan assets   0.0  
Limited Liability Companies and Limited Partnerships | Significant Unobservable Inputs (Level 3)      
Defined Benefit Plan Disclosure [Line Items]      
Pension plan assets   0.0  
Short-term Investments      
Defined Benefit Plan Disclosure [Line Items]      
Pension plan assets   16.2  
Short-term Investments | Quoted Prices in Active Markets for Identical Assets (Level 1)      
Defined Benefit Plan Disclosure [Line Items]      
Pension plan assets   16.2  
Short-term Investments | Significant Other Observable Inputs (Level 2)      
Defined Benefit Plan Disclosure [Line Items]      
Pension plan assets   0.0  
Short-term Investments | Significant Unobservable Inputs (Level 3)      
Defined Benefit Plan Disclosure [Line Items]      
Pension plan assets   0.0  
Fair Value, Inputs, Net Asset Value      
Defined Benefit Plan Disclosure [Line Items]      
Pension plan assets   0.1  
Fair Value, Inputs, Net Asset Value | Limited Liability Companies and Limited Partnerships      
Defined Benefit Plan Disclosure [Line Items]      
Pension plan assets   0.1  
Fair Value, Inputs, Net Asset Value | Short-term Investments      
Defined Benefit Plan Disclosure [Line Items]      
Pension plan assets   $ 0.0  
v3.25.0.1
Pension Benefits - Components of Comprehensive Pension Expense (Details) - Pension Plans - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]      
Service Cost Earned During the Year $ 0.0 $ 0.0 $ 0.0
Interest Cost on Projected Benefit Obligation 0.0 8.4 8.7
Expected Return on Plan Assets 0.0 (7.9) (7.4)
Amortization of Prior Service Credit 0.0 (0.4) (0.7)
Amortization of Actuarial Loss 0.0 0.0 1.8
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Settlement (2.6) 70.2 0.0
Pension (Income) Expense Recognized in Consolidated Statements of Income (Loss) (2.6) 71.1 3.8
Unrecognized Pension Loss Arising During the Year 0.0 0.0 (12.0)
Prior Service Cost Arising During the Year 0.0 0.0 0.0
Amortization of Prior Service Credit 0.0 0.0 0.7
Amortization of Accumulated Unrecognized Pension Loss 0.0 0.0 (1.8)
Comprehensive Pension (Income) Expense $ (2.6) $ 71.1 $ (10.7)
v3.25.0.1
Pension Benefits - Actuarial Assumptions Pension Expense (Details) - Pension Plans
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]      
Weighted-average Discount Rate 0.00% 5.05% 2.89%
Interest Cost Discount Rate 0.00% 4.92% 2.35%
Rate of Increase in Future Compensation Levels     3.40%
Expected Long Term Rate of Return on Plan Assets 0.00% 3.79% 2.08%
v3.25.0.1
Postretirement Benefits Other Than Pensions - Narrative (Details)
$ in Millions
12 Months Ended
Dec. 31, 2024
USD ($)
employees
Dec. 31, 2023
USD ($)
Dec. 31, 2019
USD ($)
Other Postretirement Benefit Plan, Defined Benefit      
Defined Benefit Plan Disclosure [Line Items]      
Number of retired employees covered | employees 400    
Number of active employees covered | employees 500    
Pre-tax reduction to its accumulated postretirement benefit obligation     $ 11.0
Amounts that will be amortized from AOCI in next fiscal Year   $ 2.1  
Estimated future employer contributions in next fiscal year $ 0.9    
Medical Benefits      
Defined Benefit Plan Disclosure [Line Items]      
Health care cost trend rate assumed for next fiscal year 8.30% 6.70%  
Health care cost trend rate assumed for future years 4.70% 4.70%  
Prescription Drug Benefits      
Defined Benefit Plan Disclosure [Line Items]      
Health care cost trend rate assumed for next fiscal year 12.30% 8.00%  
Health care cost trend rate assumed for future years 4.50% 4.80%  
v3.25.0.1
Postretirement Benefits Other Than Pensions - Changes in Fair Value of Plan Assets and Changes in Accumulated Benefit Obligations (Details) - Other Postretirement Benefit Plan, Defined Benefit - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]      
Fair Value of Plans’ Assets at Beginning of Year $ 0.0 $ 0.0  
Employer Contributions 0.4 1.0  
Plan Participants’ Contributions 0.1 0.3  
Benefits Paid (0.5) (1.3)  
Fair Value of Plan Assets at End of Year 0.0 0.0 $ 0.0
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]      
Accumulated Postretirement Benefit Obligation at Beginning of Year 7.5 8.1  
Service Cost 0.1 0.1 0.2
Interest Cost 0.3 0.4 0.2
Plan Participants’ Contributions 0.1 0.3  
Benefits Paid (0.5) (1.3)  
Actuarial Gains (1.0) (0.1)  
Projected Benefit Obligation at End of Year 6.5 7.5 $ 8.1
Funded Status—Plan Assets in Excess of Projected Benefit Obligation (6.5) (7.5)  
Unamortized Actuarial Gain Reported in AOCI at End of Year $ 12.0 $ 13.9  
v3.25.0.1
Postretirement Benefits Other Than Pensions - Actuarial Assumptions of OPEB Accumulated Benefit Obligation (Details) - Other Postretirement Benefit Plan, Defined Benefit
Dec. 31, 2024
Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]    
Discount Rate 5.55% 4.92%
Rate of Increase in Future Compensation Levels 2.20% 2.20%
v3.25.0.1
Postretirement Benefits Other Than Pensions - Components Of Comprehensive OPEB (Income) Expense (Details) - Other Postretirement Benefit Plan, Defined Benefit - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]      
Service Cost Earned During the Year $ 0.1 $ 0.1 $ 0.2
Interest Cost on Accumulated Postretirement Benefit Obligation 0.3 0.4 0.2
Amortization of Prior Service Credit (1.3) (1.3) (1.3)
Amortization of Accumulated Unrecognized OPEB Gain (1.5) (1.8) (1.8)
Pension (Income) Expense Recognized in Consolidated Statements of Income (Loss) (2.4) (2.6) (2.7)
Unrecognized OPEB Gain Arising During the Year (1.0) (0.1) (2.5)
Prior Service Cost Arising During the Year 1.3 1.3 1.3
Amortization of Accumulated Unrecognized OPEB Gain 1.5 1.8 1.8
Comprehensive OPEB (Income) Expense $ (0.6) $ 0.4 $ (2.1)
v3.25.0.1
Postretirement Benefits Other Than Pensions - Actuarial Assumptions of OPEB Expense (Details)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]      
Effective Rate for Interest on Service Cost 4.85% 5.04% 2.54%
Other Postretirement Benefit Plan, Defined Benefit      
Defined Benefit Plan Disclosure [Line Items]      
Weighted-average Discount Rate 4.92% 5.11% 2.56%
Service Cost Discount Rate 4.94% 5.12% 2.79%
Interest Cost Discount Rate 4.85% 5.03% 1.97%
Rate of Increase in Future Compensation Levels 2.20% 2.20% 2.20%
v3.25.0.1
Postretirement Benefits Other Than Pensions - Benefit Payments Net of Expected Medicare Part D Subsidy (Details) - Other Postretirement Benefit Plan, Defined Benefit
$ in Millions
Dec. 31, 2024
USD ($)
Estimated Benefit Payments Excluding Medicare Part D Subsidy  
2020 $ 0.9
2021 0.8
2022 0.8
2023 0.7
2024 0.6
2030-2034 2.7
Expected Medicare Part D Subsidy  
2020 0.0
2021 0.0
2022 0.0
2023 0.0
2024 0.0
2030-2034 0.0
Net Estimated Benefit Payments  
2020 0.9
2021 0.8
2022 0.8
2023 0.7
2024 0.6
2030-2034 $ 2.7
v3.25.0.1
Long-term Equity-based Compensation - Narrative (Details)
$ / shares in Units, $ in Thousands
12 Months Ended
Dec. 31, 2024
USD ($)
installment
$ / shares
shares
Dec. 31, 2023
USD ($)
$ / shares
shares
Dec. 31, 2022
USD ($)
$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Shares authorized (in shares)   2,650,000  
Shares available for grant (in shares)   2,363,941  
Share-based compensation expense | $ $ 29,200 $ 29,000 $ 17,700
Total compensation cost not yet recognized | $ $ 28,000    
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition 3 years    
Weighted-average grant-date fair values (in dollars per share) | $ / shares $ 18.80 $ 18.85 $ 14.67
Total intrinsic value | $ $ 900 $ 600 $ 300
Cash received from exercises of awards | $ 4,700 1,900 600
Total tax benefit realized for tax deductions from exercise of awards | $ $ 200 $ 100 $ 100
Additional shares for grant if performance level is above target 100.00%    
Number of shares issued not to vest if below minimum target 0    
Award vesting rights, performance period 3 years    
Awards granted in period, measured with market performance condition 67.00% 67.00% 67.00%
Awards granted in period, measured with entity specific metric 33.00% 33.00% 33.00%
Performance Based Restricted Stock Units      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Award vesting period 3 years    
Award vesting installments | installment 3    
Restricted Stock Units (RSUs)      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Award vesting period 3 years    
Annual awards of restricted stock units to be issued to each non-employee director, aggregate fair value | $ $ 150 $ 130 $ 130
Restricted Stock Units (RSUs) | Director      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Award vesting period 1 year    
Stock Options      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Award vesting period 3 years    
Award vesting installments | installment 3    
Expiration period 10 years    
Restricted Stock      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Total fair value of vested awards | $ $ 21,700 5,200 7,500
Tax benefits for tax deductions realized from awards | $ $ 4,500 $ 1,100 $ 1,600
Performance Period 1 | Performance Based Restricted Stock Units      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Reduction in share authorization if maximum performance level is met or exceeded (in shares) 192,438    
Number of additional shares to be granted if maximum performance level is met or exceeded (in shares) 192,438    
Performance Period 2 | Performance Based Restricted Stock Units      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Reduction in share authorization if maximum performance level is met or exceeded (in shares) 169,216    
Number of additional shares to be granted if maximum performance level is met or exceeded (in shares) 169,216    
Performance Period 3 | Performance Based Restricted Stock Units      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Reduction in share authorization if maximum performance level is met or exceeded (in shares) 174,872    
Number of additional shares to be granted if maximum performance level is met or exceeded (in shares) 174,872    
v3.25.0.1
Long-term Equity-based Compensation - Black-Scholes Pricing Model For Options (Details) - Stock Options
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Expected volatility rate, minimum 34.49% 35.12% 33.20%
Expected volatility rate, maximum 38.21% 39.27% 37.67%
Risk-free interest rate, minimum 3.83% 3.47% 1.20%
Risk-free interest rate, maximum 4.02% 4.74% 4.33%
Minimum      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Expected dividend yield rate 1.95% 1.55% 1.59%
Maximum      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Expected dividend yield rate 2.15% 2.39% 2.25%
Employee | Minimum      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Weighted-average expected life (in years) 4 years 4 years 4 years
Employee | Maximum      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Weighted-average expected life (in years) 6 years 6 years 6 years
v3.25.0.1
Long-term Equity-based Compensation - Option and SAR Activity (Details)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2024
USD ($)
$ / shares
shares
Shares Subject to Awards  
Outstanding at Beginning of the Year (in shares) | shares 2,373,319
Granted (in shares) | shares 240,412
Exercised (in shares) | shares (88,989)
Forfeited or Expired (in shares) | shares (168,962)
Outstanding at December 31, 2019 (in shares) | shares 2,355,780
Vested and Expected to Vest at December 31, 2019 (in shares) | shares 2,328,720
Exercisable at December 31, 2019 (in shares) | shares 1,874,676
Weighted- average Exercise Price Per Share ($)  
Outstanding at Beginning of the Year (in dollars per share) | $ / shares $ 59.27
Granted (in dollars per share) | $ / shares 57.99
Exercised (in dollars per share) | $ / shares 52.47
Forfeited or Expired (in dollars per share) | $ / shares 69.93
Outstanding at December 31, 2019 (in dollars per share) | $ / shares 58.62
Vested and Expected to Vest at December 31, 2019 (in dollars per share) | $ / shares 58.66
Exercisable at December 31, 2019 (in dollars per share) | $ / shares $ 59.13
Weighted- average Remaining Contractual Life (in Years)  
Outstanding at December 31, 2024 4 years 10 months 28 days
Vested and Expected to Vest at December 31, 2024 4 years 10 months 17 days
Exercisable at December 31, 2024 4 years 10 days
Aggregate Intrinsic Value ($ In Millions)  
Outstanding at December 31, 2024 | $ $ 24.6
Vested and Expected to Vest at December 31, 2024 | $ 24.3
Exercisable at December 31, 2024 | $ $ 19.9
v3.25.0.1
Long-term Equity-based Compensation - Schedule of Outstanding Options (Details) - $ / shares
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Shares Subject to Awards (in shares) 2,355,780 2,373,319
Weighted- average Exercise Price Per Share ($) (in dollars per share) $ 58.62 $ 59.27
Weighted- average Remaining Contractual Life (in Years) 4 years 10 months 28 days  
Range of Exercise Prices $20.01 - $30.00    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Range of Exercise Prices, Lower Range Limit (in dollars per share) $ 20.01  
Range of Exercise Prices, Upper Range Limit (in dollars per share) $ 30.00  
Shares Subject to Awards (in shares) 103,731  
Weighted- average Exercise Price Per Share ($) (in dollars per share) $ 27.71  
Weighted- average Remaining Contractual Life (in Years) 1 year 1 month 28 days  
Shares Subject to Awards (in shares) 103,731  
Weighted- average Exercise Price Per Share ($) (in dollars per share) $ 27.71  
Range of Exercise Prices $30.01 - $40.00    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Range of Exercise Prices, Lower Range Limit (in dollars per share) 30.01  
Range of Exercise Prices, Upper Range Limit (in dollars per share) $ 40.00  
Shares Subject to Awards (in shares) 64,219  
Weighted- average Exercise Price Per Share ($) (in dollars per share) $ 33.11  
Weighted- average Remaining Contractual Life (in Years) 11 months 23 days  
Shares Subject to Awards (in shares) 64,219  
Weighted- average Exercise Price Per Share ($) (in dollars per share) $ 33.11  
Range of Exercise Prices $40.01 - $50.00    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Range of Exercise Prices, Lower Range Limit (in dollars per share) 40.01  
Range of Exercise Prices, Upper Range Limit (in dollars per share) $ 50.00  
Shares Subject to Awards (in shares) 326,945  
Weighted- average Exercise Price Per Share ($) (in dollars per share) $ 42.62  
Weighted- average Remaining Contractual Life (in Years) 1 year 11 months 4 days  
Shares Subject to Awards (in shares) 320,220  
Weighted- average Exercise Price Per Share ($) (in dollars per share) $ 42.52  
Range of Exercise Prices $50.01 - $60.00    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Range of Exercise Prices, Lower Range Limit (in dollars per share) 50.01  
Range of Exercise Prices, Upper Range Limit (in dollars per share) $ 60.00  
Shares Subject to Awards (in shares) 1,064,337  
Weighted- average Exercise Price Per Share ($) (in dollars per share) $ 56.48  
Weighted- average Remaining Contractual Life (in Years) 6 years 6 months  
Shares Subject to Awards (in shares) 602,879  
Weighted- average Exercise Price Per Share ($) (in dollars per share) $ 56.40  
Range of Exercise Prices $60.01 - $70.00    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Range of Exercise Prices, Lower Range Limit (in dollars per share) 60.01  
Range of Exercise Prices, Upper Range Limit (in dollars per share) $ 70.00  
Shares Subject to Awards (in shares) 274,361  
Weighted- average Exercise Price Per Share ($) (in dollars per share) $ 68.94  
Weighted- average Remaining Contractual Life (in Years) 5 years 8 months 8 days  
Shares Subject to Awards (in shares) 261,440  
Weighted- average Exercise Price Per Share ($) (in dollars per share) $ 69.21  
Range of Exercise Prices $70.01 - $80.00    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Range of Exercise Prices, Lower Range Limit (in dollars per share) 70.01  
Range of Exercise Prices, Upper Range Limit (in dollars per share) $ 80.00  
Shares Subject to Awards (in shares) 502,599  
Weighted- average Exercise Price Per Share ($) (in dollars per share) $ 76.61  
Weighted- average Remaining Contractual Life (in Years) 4 years 3 months 29 days  
Shares Subject to Awards (in shares) 502,599  
Weighted- average Exercise Price Per Share ($) (in dollars per share) $ 76.61  
Range of Exercise Prices $80.01 - $90.00    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Range of Exercise Prices, Lower Range Limit (in dollars per share) 80.01  
Range of Exercise Prices, Upper Range Limit (in dollars per share) $ 90.00  
Shares Subject to Awards (in shares) 19,588  
Weighted- average Exercise Price Per Share ($) (in dollars per share) $ 83.42  
Weighted- average Remaining Contractual Life (in Years) 4 years 9 months 7 days  
Shares Subject to Awards (in shares) 19,588  
Weighted- average Exercise Price Per Share ($) (in dollars per share) $ 83.42  
Range of Exercise Prices $20.01 - $90.00    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Range of Exercise Prices, Lower Range Limit (in dollars per share) 20.01  
Range of Exercise Prices, Upper Range Limit (in dollars per share) $ 90.00  
Shares Subject to Awards (in shares) 2,355,780  
Weighted- average Exercise Price Per Share ($) (in dollars per share) $ 58.62  
Weighted- average Remaining Contractual Life (in Years) 4 years 10 months 28 days  
Shares Subject to Awards (in shares) 1,874,676  
Weighted- average Exercise Price Per Share ($) (in dollars per share) $ 59.13  
v3.25.0.1
Long-term Equity-based Compensation - Activity Related to Nonvested Restricted Stock (Details)
12 Months Ended
Dec. 31, 2024
$ / shares
shares
Time Vested Restricted Stock Units  
Number of Stock Units  
Nonvested Balance at Beginning of Year (in shares) | shares 568,316
Grants in Period (in shares) | shares 448,121
Vested in Period (in shares) | shares (359,874)
Forfeited in Period (in shares) | shares (70,831)
Nonvested Balance at December 31, 2019 (in shares) | shares 585,732
Weighted- average Grant-date Fair Value Per Unit  
Nonvested Balance at Beginning of Year (in dollars per share) | $ / shares $ 54.77
Granted (in dollars per share) | $ / shares 57.94
Vested (in dollars per share) | $ / shares 54.06
Forfeited (in dollars per share) | $ / shares 57.44
Nonvested Balance at December 31, 2019 (in dollars per share) | $ / shares $ 57.34
Performance Based Restricted Stock Units  
Number of Stock Units  
Nonvested Balance at Beginning of Year (in shares) | shares 581,307
Grants in Period (in shares) | shares 208,294
Vested in Period (in shares) | shares 0
Forfeited in Period (in shares) | shares (253,075)
Nonvested Balance at December 31, 2019 (in shares) | shares 536,526
Weighted- average Grant-date Fair Value Per Unit  
Nonvested Balance at Beginning of Year (in dollars per share) | $ / shares $ 63.82
Granted (in dollars per share) | $ / shares 64.83
Vested (in dollars per share) | $ / shares 0
Forfeited (in dollars per share) | $ / shares 70.69
Nonvested Balance at December 31, 2019 (in dollars per share) | $ / shares $ 60.99
v3.25.0.1
Long-term Equity-based Compensation - Schedule of Share-based Compensation, Nonemployee Director Deferred Stock Unit Award Plan (Details)
12 Months Ended
Dec. 31, 2024
$ / shares
shares
Number of DSUs  
Vested Balance at Beginning of the Year (in shares) | shares 28,380
Reduction for Shares Issued on Conversion (in shares) | shares (15,440)
Vested Balance at December 31, 2019 (in shares) | shares 12,940
Weighted- average Grant-date Fair Value Per DSU  
Vested Balance at Beginning of the Year (in dollars per share) | $ / shares $ 46.07
Reduction for Shares Issued on Conversion (in dollars per share) | $ / shares 42.94
Vested Balance at December 31, 2019 (in dollars per share) | $ / shares $ 49.80
v3.25.0.1
Policyholder Contract Liabilities - Policyholder Contract Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Investment Holdings [Line Items]    
Policyholder Obligations $ 637.7 $ 655.7
Universal Life-type Policyholder Account Balances    
Investment Holdings [Line Items]    
Policyholder Obligations 96.4 98.3
United Insurance | FHLB of Chicago    
Investment Holdings [Line Items]    
Policyholder Obligations $ 541.3 $ 557.4
v3.25.0.1
Policyholder Contract Liabilities - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Federal Home Loan Bank, Advance, Branch of FHLBank [Line Items]    
Policyholder Account Balance, Weighted Average Crediting Rate 5.10%  
Liabilities for Guarantees on Long-Duration Contracts, Guaranteed Benefit Liability, Net $ 276.6 $ 294.1
Policyholder Account Balance, Cash Surrender Value 96.4 98.2
FHLB of Chicago | United Insurance    
Federal Home Loan Bank, Advance, Branch of FHLBank [Line Items]    
Federal Home Loan Bank, amount of advances 101.7 122.5
Payments of FHLBank borrowings $ 117.8 $ 166.1
v3.25.0.1
Policyholder Contract Liabilities - Supplemental Financial Information (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Federal Home Loan Bank, Advance, Branch of FHLBank [Line Items]    
Liability under Funding Agreements $ 637.7 $ 655.7
United Insurance | FHLB of Chicago    
Federal Home Loan Bank, Advance, Branch of FHLBank [Line Items]    
Liability under Funding Agreements 541.3 557.4
Fair Value of Collateral Pledged 619.3 629.3
FHLB of Chicago Common Stock Owned at Cost $ 16.9 $ 16.6
v3.25.0.1
Debt - Narrative (Details)
1 Months Ended 12 Months Ended
Mar. 10, 2022
USD ($)
deferral_period
Jun. 04, 2019
USD ($)
Jun. 30, 2017
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Feb. 15, 2022
USD ($)
Sep. 22, 2020
Jun. 08, 2018
USD ($)
Feb. 28, 2015
USD ($)
Debt Instrument [Line Items]                    
Long-term Debt       $ 1,391,600,000 $ 1,389,200,000          
Interest expense       56,900,000 56,100,000 $ 54,700,000        
Interest paid including facility fees       $ 54,500,000 54,500,000 $ 51,500,000        
Senior Notes, 4.35 Percent Due February 15, 2025 | Senior Notes                    
Debt Instrument [Line Items]                    
Stated interest rate, percentage       4.35%            
Long-term debt, gross       $ 450,000,000.0            
Debt instrument, face amount                   $ 250,000,000.0
Increase in debt instrument     $ 200,000,000.0              
Long-term Debt       0 449,600,000          
Senior Notes, 2.400 Percent Due September 30, 2030 | Senior Notes                    
Debt Instrument [Line Items]                    
Stated interest rate, percentage               2.40%    
Long-term debt, gross       400,000,000.0            
Proceeds from debt, net of issuance costs       395,800,000            
Debt instrument, effective interest rate               2.52%    
Long-term Debt       397,500,000 397,000,000.0          
Senior Notes, 3.800 Percent Due February 23, 2032                    
Debt Instrument [Line Items]                    
Long-term Debt             $ 395,100,000      
Senior Notes, 3.800 Percent Due February 23, 2032 | Senior Notes                    
Debt Instrument [Line Items]                    
Stated interest rate, percentage             3.80%      
Long-term debt, gross       400,000,000            
Debt instrument, effective interest rate               3.95%    
Long-term Debt       396,500,000 396,000,000.0          
5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062                    
Debt Instrument [Line Items]                    
Long-term Debt $ 144,700,000                  
5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062 | Senior Notes                    
Debt Instrument [Line Items]                    
Long-term debt, gross       150,000,000            
5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062 | Junior Debt                    
Debt Instrument [Line Items]                    
Stated interest rate, percentage 5.875%                  
Long-term Debt       147,700,000 146,600,000          
Debt instrument, basis spread on variable rate 4.14%                  
Interest deferrals, number of deferral periods | deferral_period 1                  
Interest deferrals, period (up to) 5 years                  
5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062 | Junior Debt | Five-Year Treasury Rate                    
Debt Instrument [Line Items]                    
Debt instrument, basis spread on variable rate 4.14%                  
Second Amended and Restated Credit Agreement | Notes Payable under Revolving Credit Agreement | Revolving Credit Facility                    
Debt Instrument [Line Items]                    
Maximum Capacity Amount   $ 800,000,000.0   $ 512,000,000.0         $ 600,000,000.0  
Increase in line of credit facility   200,000,000.0                
Line of credit, outstanding         $ 0          
Debt issuance costs   2,200,000                
Unamortized debt issuance expense   $ 1,100,000                
v3.25.0.1
Debt - Debt Outstanding (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Mar. 10, 2022
Feb. 15, 2022
Sep. 22, 2020
Debt Instrument [Line Items]          
Long-Term Debt, Current Maturities $ 449.9 $ 0.0      
Long-term Debt $ 1,391.6 1,389.2      
Senior Notes, 3.800 Percent Due February 23, 2032          
Debt Instrument [Line Items]          
Long-term Debt       $ 395.1  
5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062          
Debt Instrument [Line Items]          
Long-term Debt     $ 144.7    
Senior Notes | Senior Notes, 4.35 Percent Due February 15, 2025          
Debt Instrument [Line Items]          
Stated interest rate, percentage 4.35%        
Long-Term Debt, Current Maturities $ 449.9 0.0      
Senior Notes | Senior Notes, 4.35 Percent Due February 15, 2025          
Debt Instrument [Line Items]          
Stated interest rate, percentage 4.35%        
Long-term Debt $ 0.0 449.6      
Senior Notes | Senior Notes, 2.400 Percent Due September 30, 2030          
Debt Instrument [Line Items]          
Stated interest rate, percentage         2.40%
Long-term Debt 397.5 397.0      
Senior Notes | Senior Notes, 3.800 Percent Due February 23, 2032          
Debt Instrument [Line Items]          
Stated interest rate, percentage       3.80%  
Long-term Debt 396.5 396.0      
Junior Debt | 5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062          
Debt Instrument [Line Items]          
Stated interest rate, percentage     5.875%    
Long-term Debt $ 147.7 $ 146.6      
v3.25.0.1
Leases - Narrative (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Operating Leased Assets [Line Items]      
Gain (loss) on termination of lease $ 0 $ 18,000,000.0 $ 0
Minimum | Building      
Operating Leased Assets [Line Items]      
Operating lease, term of contract 1 year    
Minimum | Equipment      
Operating Leased Assets [Line Items]      
Operating lease, term of contract 1 year    
Maximum | Building      
Operating Leased Assets [Line Items]      
Operating lease, term of contract 15 years    
Maximum | Equipment      
Operating Leased Assets [Line Items]      
Operating lease, term of contract 5 years    
v3.25.0.1
Leases - Right of Use Assets and Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Leases [Abstract]    
Operating Lease Right-of-Use Assets $ 33.9 $ 38.4
Operating Lease Liability $ 51.6 $ 62.3
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] Other Assets Other Assets
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration] Accrued Expenses and Other Liabilities Accrued Expenses and Other Liabilities
v3.25.0.1
Leases - Lease Cost (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Lease Cost    
Operating Lease, Cost $ 15.5 $ 15.7
Variable Lease, Cost 4.7 3.2
Short-Term Lease Cost 1.1 0.3
Total Lease Cost $ 21.3 $ 19.2
v3.25.0.1
Leases - Lease Weighted Average (Details)
Dec. 31, 2024
Dec. 31, 2023
Leases [Abstract]    
Weighted-average Remaining Lease Term - Operating Leases 4 years 6 months 5 years 6 months
Weighted-average Discount Rate - Operating Leases 4.50% 4.30%
v3.25.0.1
Leases - Future Minimum Lease Payments (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Operating Leases    
2025 $ 18.2  
2026 11.3  
2027 9.9  
2028 7.1  
2029 5.4  
2030 and Thereafter 12.9  
Total Future Payments 64.8  
Less: Discount 13.2  
Present Value of Minimum Lease Payments $ 51.6 $ 62.3
v3.25.0.1
Catastrophe Reinsurance - Narrative (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Liability for Catastrophe Claims [Line Items]      
Catastrophic events classification by amount $ 25,000,000.0    
Incurred losses and LAE related to prior year (favorable) adverse development 22,600,000   $ (14,600,000)
Non-Core Operations      
Liability for Catastrophe Claims [Line Items]      
Incurred losses and LAE related to prior year (favorable) adverse development   $ 24,800,000  
Catastrophe      
Liability for Catastrophe Claims [Line Items]      
Incurred losses and LAE related to prior year (favorable) adverse development 6,000,000.0 (9,100,000) (4,100,000)
Catastrophe | Non-Core Operations      
Liability for Catastrophe Claims [Line Items]      
Incurred losses and LAE related to prior year (favorable) adverse development 5,400,000 (7,600,000) (6,200,000)
Catastrophe | Life Insurance | Operating Segments      
Liability for Catastrophe Claims [Line Items]      
Incurred losses and LAE related to prior year (favorable) adverse development (100,000) 800,000 1,500,000
Catastrophe | Specialty Property & Casualty Insurance | Operating Segments      
Liability for Catastrophe Claims [Line Items]      
Incurred losses and LAE related to prior year (favorable) adverse development $ 700,000 $ (2,300,000) $ 600,000
v3.25.0.1
Catastrophe Reinsurance - Coverage for Catastrophe Reinsurance (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Retained      
Liability for Catastrophe Claims [Line Items]      
Reinsurance retention policy, reinsured risk, percentage 0.00% 0.00% 0.00%
1st Layer of Coverage      
Liability for Catastrophe Claims [Line Items]      
Reinsurance retention policy, excess retention, percentage 85.00% 95.00% 95.00%
2nd Layer of Coverage      
Liability for Catastrophe Claims [Line Items]      
Reinsurance retention policy, excess retention, percentage 95.00% 95.00% 95.00%
3rd Layer of Coverage      
Liability for Catastrophe Claims [Line Items]      
Reinsurance retention policy, excess retention, percentage 31.70% 95.00% 95.00%
4th Layer of Coverage      
Liability for Catastrophe Claims [Line Items]      
Reinsurance retention policy, excess retention, percentage   95.00% 95.00%
Minimum      
Liability for Catastrophe Claims [Line Items]      
Reinsurance retention policy, amount retained     $ 0
Reinsurance retention policy, excess retention, amount reinsured     65,000,000.0
Minimum | Retained      
Liability for Catastrophe Claims [Line Items]      
Reinsurance retention policy, amount retained $ 0 $ 0 0
Minimum | 1st Layer of Coverage      
Liability for Catastrophe Claims [Line Items]      
Reinsurance retention policy, excess retention, amount reinsured 50,000,000.0 50,000,000.0 50,000,000.0
Minimum | 2nd Layer of Coverage      
Liability for Catastrophe Claims [Line Items]      
Reinsurance retention policy, excess retention, amount reinsured 150,000,000.0 150,000,000.0 150,000,000.0
Minimum | 3rd Layer of Coverage      
Liability for Catastrophe Claims [Line Items]      
Reinsurance retention policy, excess retention, amount reinsured 240,000,000.0 250,000,000.0 250,000,000.0
Minimum | 4th Layer of Coverage      
Liability for Catastrophe Claims [Line Items]      
Reinsurance retention policy, excess retention, amount reinsured   295,000,000.0 325,000,000.0
Maximum      
Liability for Catastrophe Claims [Line Items]      
Reinsurance retention policy, amount retained     65,000,000.0
Reinsurance retention policy, excess retention, amount reinsured     115,000,000.0
Maximum | Retained      
Liability for Catastrophe Claims [Line Items]      
Reinsurance retention policy, amount retained 50,000,000.0 50,000,000.0 50,000,000.0
Maximum | 1st Layer of Coverage      
Liability for Catastrophe Claims [Line Items]      
Reinsurance retention policy, excess retention, amount reinsured 150,000,000.0 150,000,000.0 150,000,000.0
Maximum | 2nd Layer of Coverage      
Liability for Catastrophe Claims [Line Items]      
Reinsurance retention policy, excess retention, amount reinsured 240,000,000.0 250,000,000.0 250,000,000.0
Maximum | 3rd Layer of Coverage      
Liability for Catastrophe Claims [Line Items]      
Reinsurance retention policy, excess retention, amount reinsured $ 250,000,000.0 295,000,000.0 325,000,000.0
Maximum | 4th Layer of Coverage      
Liability for Catastrophe Claims [Line Items]      
Reinsurance retention policy, excess retention, amount reinsured   $ 325,000,000.0 $ 350,000,000.0
v3.25.0.1
Catastrophe Reinsurance - Catastrophe Reinsurance Premiums (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Liability for Catastrophe Claims [Line Items]      
Ceded earned premiums $ 33.1 $ 32.7 $ 42.7
Catastrophe Reinsurance      
Liability for Catastrophe Claims [Line Items]      
Ceded earned premiums 16.4 16.3 32.0
Operating Segments | Specialty Property & Casualty Insurance | Catastrophe Reinsurance      
Liability for Catastrophe Claims [Line Items]      
Ceded earned premiums 6.5 6.1 8.9
Operating Segments | Life Insurance | Catastrophe Reinsurance      
Liability for Catastrophe Claims [Line Items]      
Ceded earned premiums 0.3 0.7 0.6
Non-Core Operations | Catastrophe Reinsurance      
Liability for Catastrophe Claims [Line Items]      
Ceded earned premiums $ 9.6 $ 9.5 $ 22.5
v3.25.0.1
Catastrophe Reinsurance - Catastrophe Losses and LAE (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Catastrophe Reinsurance      
Liability for Catastrophe Claims [Line Items]      
Catastrophe Losses and LAE $ 71.3 $ 87.6 $ 75.2
Non-Core Operations | Catastrophe Reinsurance      
Liability for Catastrophe Claims [Line Items]      
Catastrophe Losses and LAE 48.6 52.4 48.3
Specialty Property & Casualty Insurance | Operating Segments      
Liability for Catastrophe Claims [Line Items]      
Catastrophe Losses and LAE 2,541.7 3,141.9 3,578.2
Specialty Property & Casualty Insurance | Operating Segments | Catastrophe Reinsurance      
Liability for Catastrophe Claims [Line Items]      
Catastrophe Losses and LAE 20.6 32.2 23.6
Life Insurance | Operating Segments | Catastrophe Reinsurance      
Liability for Catastrophe Claims [Line Items]      
Catastrophe Losses and LAE $ 2.1 $ 3.0 $ 3.3
v3.25.0.1
Other Reinsurance (Details)
$ in Millions
12 Months Ended
Dec. 31, 2024
USD ($)
employees
director
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Effects of Reinsurance [Line Items]      
Reinsurance recoverables $ 78.7 $ 86.5  
Ceded earned premiums 33.1 32.7 $ 42.7
Assumed earned premiums 10.5 29.7 26.3
Short duration policies      
Effects of Reinsurance [Line Items]      
Reinsurance recoverables 26.0 34.1  
Long-duration policies      
Effects of Reinsurance [Line Items]      
Reinsurance recoverables 52.7 52.4  
Catastrophe Reinsurance      
Effects of Reinsurance [Line Items]      
Ceded earned premiums 16.4 16.3 32.0
Non-Catastrophe Reinsurance      
Effects of Reinsurance [Line Items]      
Assumed earned premiums $ 21.8 42.9 41.4
Capitol County Mutual Fire Insurance Company      
Effects of Reinsurance [Line Items]      
Number of employee board members | employees 5    
Number of board of director members | director 5    
Old Reliable Casualty Company      
Effects of Reinsurance [Line Items]      
Number of employee board members | employees 9    
Number of board of director members | director 9    
Capitol County Mutual Fire Insurance Company      
Effects of Reinsurance [Line Items]      
Assumed earned premiums $ 10.5 10.4 11.9
Capitol County Mutual Fire Insurance Company | Trinity      
Effects of Reinsurance [Line Items]      
Percentage of written business assumed 100.00%    
Old Reliable Casualty Company      
Effects of Reinsurance [Line Items]      
Assumed earned premiums $ 2.3 $ 2.7 $ 3.2
Old Reliable Casualty Company | Trinity      
Effects of Reinsurance [Line Items]      
Percentage of written business assumed 100.00%    
v3.25.0.1
Income Taxes - Schedule of Temporary Differences That Give Rise to Net Deferred Income Tax Assets (Liabilities) (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Deferred Income Tax Assets:    
Unearned Premium Reserves $ 52.8 $ 54.0
Tax Capitalization of Policy Acquisition Costs 49.5 46.3
Payroll and Employee Benefit Accruals 34.7 34.8
Investments 147.6 103.4
Net Operating Loss and Credit Carryforwards 14.0 114.6
Other 45.9 32.2
Subtotal 344.5 385.3
Valuation Allowance (38.7) (27.4)
Total Deferred Income Tax Assets 305.8 357.9
Deferred Income Tax Liabilities:    
Insurance Reserves 39.5 12.7
Deferred Policy Acquisition Costs 132.3 124.3
Goodwill and Other Intangible Assets 35.0 35.8
Depreciable Assets 14.6 19.3
Other 4.4 6.0
Total Deferred Income Tax Liabilities 225.8 198.1
Net Deferred Income Tax (Assets) 80.0 159.8
Income Tax Contingency [Line Items]    
Net Deferred Income Tax (Assets) 80.0 $ 159.8
Variable Interest Entity, Primary Beneficiary    
Deferred Income Tax Liabilities:    
Net Deferred Income Tax (Assets) 1.5  
Income Tax Contingency [Line Items]    
Net Deferred Income Tax (Assets) $ 1.5  
v3.25.0.1
Income Taxes - Narrative (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Tax Contingency [Line Items]      
Net Deferred Income Tax (Assets) $ 80,000,000.0 $ 159,800,000  
Deferred Income Tax Assets 94,800,000    
Deferred Income Tax Liabilities 14,800,000 50,600,000  
Valuation Allowance (38,700,000) (27,400,000)  
Increase in valuation allowance   11,300,000  
Unrecognized tax benefits 0 0 $ 0
Unrecognized tax benefits, income tax penalties and interest accrued 0 0 0
Income taxes paid (11,200,000) 106,700,000 (700,000)
State and Local Jurisdiction      
Income Tax Contingency [Line Items]      
Proceeds from Income Tax Refunds 1,300,000 1,000,000.0  
Income taxes paid     400,000
Domestic Tax Jurisdiction      
Income Tax Contingency [Line Items]      
Proceeds from Income Tax Refunds $ 9,900,000   $ 1,100,000
Income taxes paid   $ 107,700,000  
v3.25.0.1
Income Taxes - Summary of Federal Net Operating Loss Carryforwards and Related Deferred Income Tax Assets (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Income Tax Contingency [Line Items]    
Deferred Tax Asset $ 14.0 $ 114.6
Internal Revenue Service (IRS)    
Income Tax Contingency [Line Items]    
NOL Carry-forwards 66.5  
Deferred Tax Asset 14.0  
Internal Revenue Service (IRS) | 2043    
Income Tax Contingency [Line Items]    
NOL Carry-forwards 0.3  
Deferred Tax Asset 0.1  
Internal Revenue Service (IRS) | 2044    
Income Tax Contingency [Line Items]    
NOL Carry-forwards 6.0  
Deferred Tax Asset 1.3  
Internal Revenue Service (IRS) | No Expiration    
Income Tax Contingency [Line Items]    
NOL Carry-forwards 60.2  
Deferred Tax Asset $ 12.6  
v3.25.0.1
Income Taxes - Income Tax Benefit (Expense) from Continuing Operations (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]      
Current Income Tax Expense (Benefit) $ 11.9 $ (4.0) $ 6.2
Deferred Income Tax Expense (Benefit) 64.1 (70.8) (90.6)
Income Tax Expense (Benefit) $ 76.0 $ (74.8) $ (84.4)
v3.25.0.1
Income Taxes - Statutory Federal Income Tax Expense, Effective Income Tax Expense, Rates (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Amount      
Statutory Federal Income Tax Expense (Benefit) $ 81.6 $ (72.8) $ (77.9)
Tax-exempt Income and Dividends Received Deduction (3.4) (4.8) (5.3)
Untaxed Earnings on Company-Owned Life Insurance (7.5) (6.1) (8.0)
Tax credits (1.2) (3.1) (6.5)
Stock-Based Compensation (0.1) 0.3 1.3
Nondeductible Executive Compensation 3.5 1.8 1.5
Goodwill impairment 0.0 6.3 0.0
Expense on Transactions 0.0 0.0 11.5
Effect of foreign operations (11.3) (27.4) 0.0
Change in valuation allowance 11.3 27.4 0.0
Other, Net 3.1 3.6 (1.0)
Income Tax Expense (Benefit) $ 76.0 $ (74.8) $ (84.4)
Rate      
Statutory Federal Income Tax Expense (Benefit) 21.00% 21.00% 21.00%
Tax-exempt Income and Dividends Received Deduction (0.90%) 1.40% 1.30%
Untaxed Earnings on Company-Owned Life Insurance (1.90%) 1.80% 2.10%
Tax credits (0.30%) 0.90% 1.70%
Stock-Based Compensation 0.00% 0.10% 0.30%
Nondeductible Executive Compensation (0.90%) 0.50% 0.40%
Goodwill impairment 0.00% (1.80%) 0.00%
Expense on Transactions 0.00% 0.00% 3.00%
Effect of foreign operations (2.90%) 7.90% 0.00%
Change in valuation allowance 2.90% (7.90%) 0.00%
Other, Net (0.80%) 1.10% (0.30%)
Effective Income Tax Expense (Benefit) 19.60% 21.60% 22.70%
v3.25.0.1
Income Taxes - Comprehensive Income Tax Benefit and Expense (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]      
Income Tax Expense (Benefit) $ 76.0 $ (74.8) $ (84.4)
Unrealized (Depreciation) Appreciation on Securities 42.2 (50.3) 325.5
Tax Effects from Postretirement Benefit Plans 0.3 (12.4) (4.0)
Tax Effects on changes in Discount Rate for Life Reserves (58.3) 21.2 (289.9)
Tax Effects from Cash Flow Hedge 0.8 0.0 (1.2)
Comprehensive Income (Loss), Tax $ 91.0 $ (33.3) $ (114.8)
v3.25.0.1
Schedule 1 - Investments Other Than Investments in Related Parties (Details)
$ in Millions
Dec. 31, 2024
USD ($)
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized Cost $ 9,773.9
Amount Carried in Balance Sheet 8,888.5
Fixed Maturities:  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized Cost 7,295.0
Fair Value 6,409.6
Amount Carried in Balance Sheet 6,409.6
United States Government and Government Agencies and Authorities  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized Cost 588.6
Fair Value 486.8
Amount Carried in Balance Sheet 486.8
States and Political Subdivisions  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized Cost 1,457.3
Fair Value 1,233.2
Amount Carried in Balance Sheet 1,233.2
Foreign Governments  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized Cost 6.5
Fair Value 6.6
Amount Carried in Balance Sheet 6.6
Other Bonds and Notes  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized Cost 4,038.3
Fair Value 3,519.6
Amount Carried in Balance Sheet 3,519.6
Redeemable Preferred Stocks  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized Cost 9.8
Fair Value 8.9
Amount Carried in Balance Sheet 8.9
Collateralized Loan Obligations  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized Cost 747.8
Fair Value 741.5
Amount Carried in Balance Sheet 741.5
Other Mortgage- and Asset-backed  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized Cost 446.7
Fair Value 413.0
Amount Carried in Balance Sheet 413.0
Equity Securities at Fair Value:  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized Cost 218.5
Fair Value 218.5
Amount Carried in Balance Sheet 218.5
Preferred Stocks  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized Cost 22.6
Fair Value 22.6
Amount Carried in Balance Sheet 22.6
Common Stock  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized Cost 1.4
Fair Value 1.4
Amount Carried in Balance Sheet 1.4
Other Equity Interests  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized Cost 194.5
Fair Value 194.5
Amount Carried in Balance Sheet 194.5
Equity Method Limited Liability Investments at Cost Plus Cumulative Undistributed Earnings  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized Cost 186.3
Amount Carried in Balance Sheet 186.3
Alternative Energy Partnership Investments  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized Cost 17.6
Amount Carried in Balance Sheet 17.6
Short-term Investments  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized Cost 1,037.1
Amount Carried in Balance Sheet 1,037.1
Company-Owned Life Insurance  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized Cost 539.2
Amount Carried in Balance Sheet 539.2
Loans to Policyholders  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized Cost 280.7
Amount Carried in Balance Sheet 280.7
Other Investments  
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Line Items]  
Amortized Cost 199.5
Amount Carried in Balance Sheet $ 199.5
v3.25.0.1
Schedule 2 - Parent Company Financial Statements - Balance Sheets (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Mar. 10, 2022
Feb. 15, 2022
Dec. 31, 2021
ASSETS            
Fixed Maturities at Fair Value (Amortized Cost: 2024 – $0.5; 2023 - $177.4) $ 6,409.6 $ 6,881.9        
Equity Securities at Fair Value (Cost: 2024 - $12.8; 2023 - $11.6) 218.5 225.8        
Other Investments 199.5 241.9        
Cash 64.4 64.1        
Other Receivables 185.7 200.5        
Current Income Taxes 63.4 64.5        
Right-of-Use Assets 33.9 38.4        
Other Assets 436.1 492.6        
Total Assets 12,630.4 12,742.7 $ 13,313.6      
LIABILITIES AND SHAREHOLDERS’ EQUITY            
Long-Term Debt 1,391.6 1,389.2        
Long-term Debt 1,278.4 1,213.4        
Deferred Income Tax Liabilities 14.8 50.6        
Present Value of Minimum Lease Payments 51.6 62.3        
Accrued Expenses and Other Liabilities 705.2 737.7        
Total Liabilities 9,846.1 10,237.7        
Shareholders’ Equity:            
Common Stock 6.4 6.4        
Additional Paid-in Capital 1,854.9 1,845.3        
Retained Earnings 1,231.6 1,014.3        
Accumulated Other Comprehensive Loss (304.5) (360.8)        
Total Shareholders’ Equity 2,788.4 2,505.2       $ (849.7)
Noncontrolling Interest (4.1) (0.2)        
Total Shareholders’ Equity 2,784.3 2,505.0 2,670.6     3,129.7
Total Liabilities and Shareholders’ Equity 12,630.4 12,742.7        
Senior Notes, 3.800 Percent Due February 23, 2032            
LIABILITIES AND SHAREHOLDERS’ EQUITY            
Long-Term Debt         $ 395.1  
5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062            
LIABILITIES AND SHAREHOLDERS’ EQUITY            
Long-Term Debt       $ 144.7    
Parent Company            
ASSETS            
Investments in Subsidiaries 3,773.8 3,594.1        
Fixed Maturities at Fair Value (Amortized Cost: 2024 – $0.5; 2023 - $177.4) 0.5 174.3        
Equity Securities at Fair Value (Cost: 2024 - $12.8; 2023 - $11.6) 10.9 9.9        
Short-term Investments 453.8 180.2        
Other Investments 22.2 18.8        
Cash 2.3 1.5 $ 66.3     $ 27.7
Other Receivables 60.9 38.5        
Current Income Taxes 54.3 33.9        
Right-of-Use Assets 7.2 7.7        
Other Assets 13.1 32.5        
Total Assets 4,399.0 4,091.4        
LIABILITIES AND SHAREHOLDERS’ EQUITY            
Deferred Income Tax Liabilities 137.0 119.5        
Liabilities for Benefit Plans 32.1 28.1        
Present Value of Minimum Lease Payments 21.3 23.3        
Accrued Expenses and Other Liabilities 28.6 26.3        
Total Liabilities 1,610.6 1,586.4        
Shareholders’ Equity:            
Common Stock 6.4 6.4        
Additional Paid-in Capital 1,854.9 1,845.3        
Retained Earnings 1,231.6 1,014.3        
Accumulated Other Comprehensive Loss (304.5) (360.8)        
Total Shareholders’ Equity 2,788.4 2,505.2        
Noncontrolling Interest 0.0 (0.2)        
Total Shareholders’ Equity 2,788.4 2,505.0        
Total Liabilities and Shareholders’ Equity 4,399.0 4,091.4        
Parent Company | Senior Notes, 4.35 Percent Due February 15, 2025            
LIABILITIES AND SHAREHOLDERS’ EQUITY            
Long-Term Debt 449.9 449.6        
Parent Company | Senior Notes, 2.400 Percent Due September 30, 2030            
LIABILITIES AND SHAREHOLDERS’ EQUITY            
Long-Term Debt 397.5 397.0        
Parent Company | Senior Notes, 3.800 Percent Due February 23, 2032            
LIABILITIES AND SHAREHOLDERS’ EQUITY            
Long-Term Debt 396.5 396.0        
Parent Company | 5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062            
LIABILITIES AND SHAREHOLDERS’ EQUITY            
Long-Term Debt $ 147.7 $ 146.6        
v3.25.0.1
Schedule 2 - Parent Company Financial Statements - Statements of Income (Loss) (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2024
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Condensed Income Statements, Captions [Line Items]        
Net Investment Income   $ 407.5 $ 419.7 $ 422.6
Change in Fair Value of Equity and Convertible Securities   (2.7) 4.7 (79.9)
Net Realized Investment Gains (Losses)   13.2 (18.6) 4.3
Impairment Losses   (5.8) (1.1) (25.8)
Other Income   8.2 7.2 9.2
Total Revenues   4,638.6 4,944.2 5,523.9
Interest Expense   56.9 56.1 54.7
Total Expenses   4,250.1 5,291.3 5,894.9
Income Tax Benefit   76.0 (74.8) (84.4)
Net Income (Loss)   312.5 (272.3) (286.6)
Less: Net Loss attributable to Noncontrolling Interest   (5.3) (0.2) 0.0
Net Income (Loss) attributable to Kemper Corporation   317.8 (272.1) (286.6)
Parent Company        
Condensed Income Statements, Captions [Line Items]        
Net Investment Income   15.9 8.6 16.6
Change in Fair Value of Equity and Convertible Securities   (0.2) (1.5) (14.8)
Net Realized Investment Gains (Losses)   (10.6) (11.9) 3.0
Impairment Losses $ 0.0 0.0 (0.4) (0.2)
Other Income   0.0 0.0 1.1
Total Revenues   5.1 (5.2) 5.7
Interest Expense   58.1 56.7 52.6
Debt Extinguishment, Pension Settlement, and Other Charges   (2.6) 70.2 0.0
Other Operating Expenses   12.7 6.1 6.6
Total Expenses   68.2 133.0 59.2
Loss before Income Taxes and Equity in Net Income (Loss) of Subsidiaries   (63.1) (138.2) (53.5)
Income Tax Benefit   (8.8) (28.4) (14.0)
Loss before Equity in Net Income (Loss) of Subsidiaries   (54.3) (109.8) (39.5)
Equity in Net Income (Loss) of Subsidiaries   372.1 (162.5) (247.1)
Net Income (Loss)   317.8 (272.3) (286.6)
Less: Net Loss attributable to Noncontrolling Interest   0.0 (0.2) 0.0
Net Income (Loss) attributable to Kemper Corporation   $ 317.8 $ (272.1) $ (286.6)
v3.25.0.1
Schedule 2 - Parent Company Financial Statements - Statements of Comprehensive Income (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Condensed Statement of Income Captions [Line Items]      
Net Income (Loss) $ 312.5 $ (272.3) $ (286.6)
Reclassification Adjustment for Postretirement Benefit Costs Arising During the Year:      
Change in Discount Rate on Future Life Policyholder Benefits 278.0 (101.7) 1,380.7
Other Comprehensive Income (Loss) Before Income Taxes 71.3 195.6 (143.7)
Reclassification Adjustment for Postretirement Benefit Costs Arising During the Year:      
Change in Discount Rate on Future Life Policyholder Benefits 58.3 (21.2) 289.9
Other Comprehensive Income Tax Expense (Benefit) 15.0 41.5 (30.4)
Other Comprehensive Income (Loss), Net of Taxes 56.3 154.1 (113.3)
Total Comprehensive Income (Loss) 368.8 (118.2) (399.9)
Less: Total Comprehensive Loss attributable to Noncontrolling Interest (5.3) (0.2) 0.0
Comprehensive Income (Loss) attributable to Kemper Corporation 374.1 (118.0) (399.9)
Subsidiaries      
Reclassification Adjustment for Securities Having No Credit Losses Included in Net Loss:      
Unrecognized Postretirement Benefit Costs Arising During the Year 0.5 0.1 1.1
Reclassification Adjustment for Postretirement Benefit Costs Arising During the Year:      
Amortization of Accumulated Unrecognized Pension Loss (0.3) (0.3) 0.0
Unrecognized Gain (Loss) on Cash Flow Hedges Arising During the Year: (6.3) 0.0 0.0
Reclassification Adjustment for Securities Having No Credit Losses Included in Net Loss:      
Reclassification Adjustment for Securities Having No Credit Losses Included in Net Loss: 1.8 1.0 (2.7)
Unrecognized Postretirement Benefit Costs Arising During the Year: 0.1 0.0 0.2
Reclassification Adjustment for Postretirement Benefit Costs Arising During the Year:      
Subsidiaries 0.0 (0.2) 0.0
Unrecognized Gain (Loss) on Cash Flow Hedges Arising During the Year: (0.9) 0.0 0.0
Subsidiaries | No Credit Losses      
Changes in Net Unrealized Gains (Losses) on Investment Securities:      
Unrealized Holding Gains (Losses) Arising During the Period Before Reclassification Adjustment (210.5) 235.0 (1,535.7)
Reclassification Adjustment for Securities Having No Credit Losses Included in Net Loss:      
Reclassification Adjustment for Amounts Included in Net Income 8.8 4.5 (12.8)
Changes in Net Unrealized (Losses) Gains on Investment Securities:      
Changes in Net Unrealized (Losses) Gains on Investment Securities: (44.2) 49.5 (322.7)
Subsidiaries | Credit Losses      
Changes in Net Unrealized Gains (Losses) on Investment Securities:      
Unrealized Holding Gains (Losses) Arising During the Period Before Reclassification Adjustment (0.6) (0.5) 1.9
Reclassification Adjustment for Securities Having No Credit Losses Included in Net Loss:      
Reclassification Adjustment for Amounts Included in Net Income (0.7) 0.0 0.0
Changes in Net Unrealized (Losses) Gains on Investment Securities:      
Changes in Net Unrealized (Losses) Gains on Investment Securities: (0.3) (0.2) 0.4
Reclassification Adjustment for Securities Having No Credit Losses Included in Net Loss:      
Reclassification Adjustment for Securities Having No Credit Losses Included in Net Loss: (0.3) 0.0 0.0
Parent Company      
Condensed Statement of Income Captions [Line Items]      
Net Income (Loss) 317.8 (272.3) (286.6)
Reclassification Adjustment for Securities Having No Credit Losses Included in Net Loss:      
Unrecognized Postretirement Benefit Costs Arising During the Year 1.3 (7.4) 18.2
Reclassification Adjustment for Postretirement Benefit Costs Arising During the Year:      
Amortization of Accumulated Unrecognized Pension Loss (2.8) 66.8 (0.4)
Reclassification Adjustment for Gain (Loss) on Cash Flow Hedges Arising During the Year: (0.9) 0.2 (5.9)
Other Comprehensive Income (Loss) Before Income Taxes 71.3 195.6 (143.7)
Reclassification Adjustment for Securities Having No Credit Losses Included in Net Loss:      
Reclassification Adjustment for Securities Having No Credit Losses Included in Net Loss: 0.5 (0.1) 0.0
Unrecognized Postretirement Benefit Costs Arising During the Year: 0.3 (1.3) 3.9
Reclassification Adjustment for Postretirement Benefit Costs Arising During the Year:      
Subsidiaries (0.6) 14.0 (0.1)
Parent 0.2 0.1 1.2
Other Comprehensive Income Tax Expense (Benefit) 15.0 41.5 (30.4)
Other Comprehensive Income (Loss), Net of Taxes 56.3 154.1 (113.3)
Total Comprehensive Income (Loss) 374.1 (118.2) (399.9)
Less: Total Comprehensive Loss attributable to Noncontrolling Interest 0.0 (0.2) 0.0
Comprehensive Income (Loss) attributable to Kemper Corporation 374.1 (118.0) (399.9)
Parent Company | No Credit Losses      
Changes in Net Unrealized Gains (Losses) on Investment Securities:      
Unrealized Holding Gains (Losses) Arising During the Period Before Reclassification Adjustment 0.6 (0.6) (2.6)
Reclassification Adjustment for Securities Having No Credit Losses Included in Net Loss:      
Reclassification Adjustment for Amounts Included in Net Income 2.4 (0.1) 0.0
Changes in Net Unrealized (Losses) Gains on Investment Securities:      
Changes in Net Unrealized (Losses) Gains on Investment Securities: $ 0.1 $ (0.1) $ (0.5)
v3.25.0.1
Schedule 2 - Parent Company Financial Statements - Statements of Cash Flows (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2024
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Cash Flows from Operating Activities:        
Net Income (Loss)   $ 312.5 $ (272.3) $ (286.6)
Adjustments to Reconcile Net Income (Loss) to Net Cash Provided by (Used in) Operating Activities:        
Cash Dividends from Subsidiaries   213.3 640.9 311.7
Income (Loss) from Change in Fair Value of Equity and Convertible Securities   2.7 (4.7) 79.9
Net Realized Gain on Sale of Investments   (13.2) 18.6 (4.3)
Impairment Losses   5.8 1.1 25.8
Other   2.3 (33.0) (11.2)
Net Cash Provided by (Used in) Operating Activities   382.9 (134.2) (210.3)
Cash Flows from Investing Activities:        
Proceeds from the Sales, Calls and Maturities of Fixed Maturities   1,316.5 673.0 1,295.5
Equity Securities   37.8 149.0 536.0
Fixed Maturities   (1,012.5) (447.4) (1,815.8)
Equity Securities   (19.4) (44.4) (58.9)
Net Sales (Purchases) of Short-term Investments   (521.0) (238.4) 6.1
Other Investments   (51.2) (19.8) (13.0)
Net Cash (Used in) Provided by Investing Activities   (244.4) 107.9 (108.4)
Cash Flows from Financing Activities:        
Proceeds from Issuance of 5.875% Fixed-Rate Reset Junior Subordinated Debentures Due 2062   0.0 0.0 145.6
Proceeds from Shares Issued under Employee Stock Purchase Plan   3.8 4.3 4.9
Common Stock Repurchases   (38.9) 0.0 0.0
Dividends Paid   (80.1) (80.1) (79.7)
Other   4.7 1.9 0.6
Net Cash (Used in) Provided by Financing Activities   (137.2) (122.0) 382.9
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect, Total [1]   1.3 (148.3) 64.2
Cash, Beginning of Year   64.1    
Cash, End of Year $ 64.4 64.4 64.1  
Senior Notes, 3.800 Percent Due February 23, 2032        
Cash Flows from Financing Activities:        
Proceeds from Issuance of 3.800% Senior Notes due February 23, 2032   0.0 0.0 396.3
Issue Fess   0.0 0.0 (1.2)
5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062        
Cash Flows from Financing Activities:        
Issue Fess   0.0 0.0 (0.9)
Parent Company        
Cash Flows from Operating Activities:        
Net Income (Loss)   317.8 (272.3) (286.6)
Adjustments to Reconcile Net Income (Loss) to Net Cash Provided by (Used in) Operating Activities:        
Equity in Net Income (Loss) of Subsidiaries   (372.1) 162.5 247.1
Cash Dividends from Subsidiaries   245.4 320.8 25.3
Income (Loss) from Change in Fair Value of Equity and Convertible Securities   0.2 1.5 14.8
Net Realized Gain on Sale of Investments   10.6 11.9 (3.0)
Settlement Costs Related to Defined Benefit Pension Plan (2.6)   70.2 0.0
Impairment Losses 0.0 0.0 0.4 0.2
Other   31.9 (30.6) (48.9)
Net Cash Provided by (Used in) Operating Activities   231.2 264.4 (51.1)
Cash Flows from Investing Activities:        
Capital Contributed to Subsidiaries   0.0 (177.5) (537.8)
Contribution to Non-Controlling Interest   (18.0) (4.0) 0.0
Proceeds from the Sales, Calls and Maturities of Fixed Maturities   35.3 50.8 0.1
Equity Securities   2.7 14.8 71.9
Fixed Maturities   0.0 0.0 (40.3)
Equity Securities   (3.8) (2.1) (5.6)
Net Sales (Purchases) of Short-term Investments   (126.3) (112.2) 138.9
Other Investments   (0.1) (23.2) (3.1)
Net Cash (Used in) Provided by Investing Activities   (110.2) (253.4) (375.9)
Cash Flows from Financing Activities:        
Proceeds from Shares Issued under Employee Stock Purchase Plan   3.8 4.3 4.9
Common Stock Repurchases   (38.9) 0.0 0.0
Dividends Paid   (80.1) (79.6) (79.7)
Other   (5.0) (0.5) 0.6
Net Cash (Used in) Provided by Financing Activities   (120.2) (75.8) 465.6
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect, Total   0.8 (64.8) 38.6
Cash, Beginning of Year   1.5 66.3 27.7
Cash, End of Year $ 2.3 2.3 1.5 66.3
Parent Company | Senior Notes, 3.800 Percent Due February 23, 2032        
Cash Flows from Financing Activities:        
Proceeds from Issuance of 3.800% Senior Notes due February 23, 2032   0.0 0.0 396.3
Issue Fess   0.0 0.0 (1.2)
Parent Company | 5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062        
Cash Flows from Financing Activities:        
Issue Fess   0.0 0.0 (0.9)
Proceeds from Issuance of 5.875% Fixed-Rate Reset Junior Subordinated Debentures Due 2062   $ 0.0 $ 0.0 $ 145.6
[1]
1Includes amounts attributable to Kemper Reciprocal reported as non-controlling interest.
v3.25.0.1
Schedule 2 - Parent Company Financial Statements - Narrative (Details)
1 Months Ended 12 Months Ended
Mar. 10, 2022
USD ($)
deferral_period
Jun. 30, 2017
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Jul. 01, 2022
USD ($)
Feb. 15, 2022
USD ($)
Sep. 22, 2020
Feb. 28, 2015
USD ($)
Condensed Financial Statements, Captions [Line Items]                
Guarantor obligations     $ 40,000,000          
Long-term Debt     1,391,600,000 $ 1,389,200,000        
Gain on derivative     $ 5,900,000          
Derivative, Gain, Statement of Income or Comprehensive Income [Extensible Enumeration]     (Loss) Gain on Cash Flow Hedges          
Amortization     $ 600,000          
Net gain on derivative instrument     $ 500,000          
Senior Notes, 4.35 Percent Due February 15, 2025 | Senior Notes                
Condensed Financial Statements, Captions [Line Items]                
Stated interest rate, percentage     4.35%          
Long-term debt, gross     $ 450,000,000.0          
Debt instrument, face amount               $ 250,000,000.0
Increase in debt instrument   $ 200,000,000.0            
Long-term Debt     0 449,600,000        
Senior Notes, 2.400 Percent Due September 30, 2030 | Senior Notes                
Condensed Financial Statements, Captions [Line Items]                
Stated interest rate, percentage             2.40%  
Long-term debt, gross     400,000,000.0          
Proceeds from debt, net of issuance costs     395,800,000          
Debt instrument, effective interest rate             2.52%  
Long-term Debt     397,500,000 397,000,000.0        
Senior Notes, 3.800 Percent Due February 23, 2032                
Condensed Financial Statements, Captions [Line Items]                
Long-term Debt           $ 395,100,000    
Senior Notes, 3.800 Percent Due February 23, 2032 | Senior Notes                
Condensed Financial Statements, Captions [Line Items]                
Stated interest rate, percentage           3.80%    
Long-term debt, gross     400,000,000          
Debt instrument, effective interest rate             3.95%  
Long-term Debt     396,500,000 396,000,000.0        
5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062                
Condensed Financial Statements, Captions [Line Items]                
Long-term Debt $ 144,700,000              
5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062 | Senior Notes                
Condensed Financial Statements, Captions [Line Items]                
Long-term debt, gross     150,000,000          
5.875% Fixed-Rate Reset Junior Subordinated Debentures due 2062 | Junior Debt                
Condensed Financial Statements, Captions [Line Items]                
Stated interest rate, percentage 5.875%              
Long-term Debt     147,700,000 146,600,000        
Debt instrument, basis spread on variable rate 4.14%              
Interest deferrals, number of deferral periods | deferral_period 1              
Interest deferrals, period (up to) 5 years              
Subsidiary of Common Parent | Non-cash Dividends                
Condensed Financial Statements, Captions [Line Items]                
Related party transaction, amounts of transaction     0 385,600,000        
Parent Company | Non-cash Capital Contributions                
Condensed Financial Statements, Captions [Line Items]                
Related party transaction, amounts of transaction     $ 0 $ 336,500,000        
Kemper Bermuda Ltd                
Condensed Financial Statements, Captions [Line Items]                
Guarantor obligations         $ 300,000,000      
v3.25.0.1
Schedule 2 - Parent Company Financial Statements - Right of Use Assets and Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Condensed Financial Statements, Captions [Line Items]    
Operating Lease Right-of-Use Assets $ 33.9 $ 38.4
Operating Lease Liability 51.6 62.3
Parent Company    
Condensed Financial Statements, Captions [Line Items]    
Operating Lease Right-of-Use Assets 7.2 7.7
Operating Lease Liability $ 21.3 $ 23.3
v3.25.0.1
Schedule 2 - Parent Company Financial Statements - Supplemental Cash Flow Information (Details) - Parent Company - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Condensed Financial Statements, Captions [Line Items]    
Operating Cash Flows from Operating Leases (Fixed Payments) $ 3.0 $ 5.8
Operating Cash Flows from Operating Leases (Liability Reduction) $ 2.1 $ 4.8
v3.25.0.1
Schedule 2 - Parent Company Financial Statements - Lease Weighted Average (Details)
Dec. 31, 2024
Dec. 31, 2023
Condensed Financial Statements, Captions [Line Items]    
Weighted-average Remaining Lease Term - Operating Leases 4 years 6 months 5 years 6 months
Weighted-average Discount Rate - Operating Leases 4.50% 4.30%
Parent Company    
Condensed Financial Statements, Captions [Line Items]    
Weighted-average Remaining Lease Term - Operating Leases 9 years 10 years
Weighted-average Discount Rate - Operating Leases 4.00% 4.10%
v3.25.0.1
Schedule 2 - Parent Company Financial Statements - Future Minimum Lease Payments (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Condensed Financial Statements, Captions [Line Items]    
2025 $ 18.2  
2026 11.3  
2027 9.9  
2028 7.1  
2029 5.4  
2030 and Thereafter 12.9  
Total Future Payments 64.8  
Less: Discount 13.2  
Present Value of Minimum Lease Payments 51.6 $ 62.3
Parent Company    
Condensed Financial Statements, Captions [Line Items]    
2025 2.6  
2026 2.6  
2027 2.7  
2028 2.8  
2029 2.8  
2030 and Thereafter 12.1  
Total Future Payments 25.6  
Less: Discount 4.3  
Present Value of Minimum Lease Payments $ 21.3 $ 23.3
v3.25.0.1
Schedule 3 - Supplementary Insurance Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
SEC Schedule, 12-16, Insurance Companies, Supplementary Insurance Information [Line Items]      
Earned Premiums $ 4,215.9 $ 4,529.4 $ 5,213.4
Other Income (Loss) 8.2 7.2 9.2
Net Investment Income 407.5 419.7 422.6
Insurance Claims and Policy- holders’ Benefits 3,013.1 3,820.0 4,432.6
Amortization of Deferred Policy Acquisition Costs 538.0 607.1 705.7
Other Insurance Expenses 642.1 758.5 698.2
Deferred Policy Acquisition Costs 630.0 591.6  
Insurance Reserves 5,821.0 6,102.9  
Unearned Premiums 1,275.3 1,300.8  
Non-Core Operations      
SEC Schedule, 12-16, Insurance Companies, Supplementary Insurance Information [Line Items]      
Earned Premiums 245.6 509.3 595.5
Premiums Written 108.3 435.5 527.1
Other Income (Loss) 0.0 0.0 0.0
Net Investment Income 36.4 48.7 49.7
Insurance Claims and Policy- holders’ Benefits 236.8 434.6 493.4
Amortization of Deferred Policy Acquisition Costs 31.3 71.0 93.5
Other Insurance Expenses 51.0 75.6 90.0
Deferred Policy Acquisition Costs 4.1 22.0  
Insurance Reserves 261.7 356.4  
Unearned Premiums 50.3 188.7  
Corporate and Other      
SEC Schedule, 12-16, Insurance Companies, Supplementary Insurance Information [Line Items]      
Earned Premiums 0.0 0.0 0.0
Other Income (Loss) 3.0 2.9 3.8
Net Investment Income 10.9 9.3 15.7
Insurance Claims and Policy- holders’ Benefits 0.1 0.1 0.2
Amortization of Deferred Policy Acquisition Costs 0.0 0.0 0.0
Other Insurance Expenses 66.2 201.9 75.2
Deferred Policy Acquisition Costs 0.0 0.0  
Insurance Reserves 9.0 12.5  
Unearned Premiums 0.0 0.0  
Specialty Property & Casualty Insurance | Operating Segments      
SEC Schedule, 12-16, Insurance Companies, Supplementary Insurance Information [Line Items]      
Earned Premiums 3,576.4 3,632.5 4,046.4
Premiums Written 3,685.4 3,305.4 3,934.4
Other Income (Loss) 4.7 4.5 6.0
Net Investment Income 189.6 168.3 140.7
Insurance Claims and Policy- holders’ Benefits 2,541.7 3,141.9 3,578.2
Amortization of Deferred Policy Acquisition Costs 474.1 496.2 569.8
Other Insurance Expenses 285.4 245.1 232.1
Deferred Policy Acquisition Costs 162.8 142.7  
Insurance Reserves 2,347.9 2,308.7  
Unearned Premiums 1,216.8 1,104.5  
Life Insurance | Operating Segments      
SEC Schedule, 12-16, Insurance Companies, Supplementary Insurance Information [Line Items]      
Earned Premiums 393.9 387.6 571.5
Other Income (Loss) 0.5 (0.2) (0.6)
Net Investment Income 170.6 193.4 216.5
Insurance Claims and Policy- holders’ Benefits 234.5 243.4 360.8
Amortization of Deferred Policy Acquisition Costs 32.6 39.9 42.4
Other Insurance Expenses 239.5 235.9 $ 300.9
Deferred Policy Acquisition Costs 463.1 426.9  
Insurance Reserves 3,202.4 3,425.3  
Unearned Premiums $ 8.2 $ 7.6  
v3.25.0.1
Schedule 4 - Reinsurance Schedule (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Life Insurance in Force      
Gross Amount $ 19,651.3 $ 19,750.8 $ 19,885.1
Ceded to Other Companies 322.5 339.4 354.8
Assumed from Other Companies 123.6 129.9 137.1
Net Amount $ 19,452.4 $ 19,541.3 $ 19,667.4
Percentage of Amount Assumed to Net 0.60% 0.70% 0.70%
Premiums      
Gross Amount $ 4,238.5 $ 4,532.4 $ 5,229.8
Ceded to Other Companies 33.1 32.7 42.7
Assumed from Other Companies 10.5 29.7 26.3
Net Amount [1] $ 4,215.9 $ 4,529.4 $ 5,213.4
Percentage of Amount Assumed to Net 0.20% 0.70% 0.50%
Life Insurance      
Premiums      
Gross Amount $ 330.7 $ 322.0 $ 355.8
Ceded to Other Companies 3.1 3.3 3.6
Assumed from Other Companies 0.5 0.5 0.6
Net Amount $ 328.1 $ 319.2 $ 352.8
Percentage of Amount Assumed to Net 0.20% 0.20% 0.20%
Accident and Health Insurance      
Premiums      
Gross Amount $ 34.7 $ 34.7 $ 167.9
Ceded to Other Companies 12.5 11.6 1.1
Assumed from Other Companies 0.0 0.0 1.4
Net Amount $ 22.2 $ 23.1 $ 168.2
Percentage of Amount Assumed to Net 0.00% 0.00% 0.80%
Property and Liability Insurance      
Premiums      
Gross Amount $ 3,873.1 $ 4,175.7 $ 4,706.1
Ceded to Other Companies 17.5 17.8 38.0
Assumed from Other Companies 10.0 29.2 24.3
Net Amount $ 3,865.6 $ 4,187.1 $ 4,692.4
Percentage of Amount Assumed to Net 0.30% 0.70% 0.50%
[1]
1 Includes a remeasurement loss related to the deferred profit liability within the Life Insurance business of $7.2 million for the year ended December 31, 2024, a remeasurement loss of $19.1 million for the year ended December 31, 2023, and a remeasurement gain of $13.3 million for the year ended December 31, 2022.