{"iri":"http://fasb.org/us-gaap/2026#DemutualizationByInsuranceEntityNatureAndTerms","label":"Demutualization by Insurance Entity, Nature and Terms","definition":"Description of a demutualization by an insurance entity which might include the date; the plan of conversion or demutualization; description of the conversion from a mutual to a stock entity; the names of the entities involved including any changes in entity names, mergers or reorganizations; formation of a Mutual Insurance Holding Company (MIHC); policyholder compensation including an indication of the disposition of the membership interests (extinguished), a description of the consideration received by the policyholders (for example cash, stock and policy credits); the amount and nature of the costs of the demutualization, method of income recognition and presentation of assets and the establishment of a closed block.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DemutualizationByInsuranceEntityNatureAndTerms"}