| Schedule of Other Comprehensive Income Before and After Tax |
The components of other comprehensive income before and after tax are as follows ($ in thousands): | | | | | | | | | | | | | | | | | | | | | | | | | | Three months ended March 31, | | 2018 | | 2017 | | Before Tax | | Income Tax | | Net | | Before Tax | | Income Tax | | Net | Accumulated change in post-retirement benefit liability, beginning of period | $ | 829 |
| | $ | (290 | ) | | $ | 539 |
| | $ | 1,033 |
| | $ | (361 | ) | | $ | 671 |
| Cumulative effect of change in accounting principle | 0 |
| | 116 |
| | 116 |
| | 0 |
| | 0 |
| | 0 |
| Effect on other comprehensive income | (2 | ) | | 0 |
| | (1 | ) | | (13 | ) | | 4 |
| | (8 | ) | Accumulated change in post-retirement benefit liability, end of period | 827 |
| | (174 | ) | | 653 |
| | 1,020 |
| | (357 | ) | | 663 |
| Accumulated unrealized gains on investments, net, beginning of period | 28,421 |
| | (9,204 | ) | | 19,217 |
| | 11,133 |
| | (3,896 | ) | | 7,236 |
| Cumulative effect of change in accounting principle | (27,192 | ) | | 8,948 |
| | (18,244 | ) | | 0 |
| | 0 |
| | 0 |
| Other comprehensive (loss) income before reclassification (1) | (18,344 | ) | | 3,852 |
| | (14,492 | ) | | 10,664 |
| | (3,733 | ) | | 6,932 |
| Reclassification adjustment for other-than-temporary impairments included in net income (1) | 1,588 |
| | (334 | ) | | 1,255 |
| | 10 |
| | (3 | ) | | 6 |
| Reclassification adjustment for realized losses (gains) included in net income (1) | 518 |
| | (109 | ) | | 409 |
| | (519 | ) | | 182 |
| | (337 | ) | Effect on other comprehensive income | (16,238 | ) | | 3,410 |
| | (12,828 | ) | | 10,155 |
| | (3,554 | ) | | 6,601 |
| Accumulated unrealized (losses) gains on investments, net, end of period | (15,009 | ) | | 3,154 |
| | (11,855 | ) | | 21,288 |
| | (7,451 | ) | | 13,837 |
| Accumulated other comprehensive income, beginning of period | 29,250 |
| | (9,494 | ) | | 19,756 |
| | 12,165 |
| | (4,258 | ) | | 7,907 |
| Cumulative effect of change in accounting principle | (27,192 | ) | | 9,064 |
| | (18,128 | ) | | 0 |
| | 0 |
| | 0 |
| Change in post-retirement benefit liability | (2 | ) | | 0 |
| | (1 | ) | | (13 | ) | | 4 |
| | (8 | ) | Change in unrealized (losses) gains on investments, net (1) | (16,238 | ) | | 3,410 |
| | (12,828 | ) | | 10,155 |
| | (3,554 | ) | | 6,601 |
| Effect on other comprehensive income | (43,432 | ) | | 12,474 |
| | (30,958 | ) | | 10,143 |
| | (3,550 | ) | | 6,593 |
| Accumulated other comprehensive (loss) income, end of period | $ | (14,182 | ) | | $ | 2,980 |
| | $ | (11,202 | ) | | $ | 22,308 |
| | $ | (7,808 | ) | | $ | 14,500 |
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(1) The amounts for 2018 are for fixed maturities only.
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