{"iri":"http://fasb.org/us-gaap/2026#ClosedBlockOperationsPolicyholderDividends","label":"Closed Block Operations, Policyholder Dividends","definition":"An expense for the period representing distributions paid or accrued for the segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block), which may be presented in a table of closed block operations as part of summarized financial data.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ClosedBlockOperationsPolicyholderDividends"}