{"iri":"http://fasb.org/us-gaap/2026#DemutualizationByInsuranceEntitySecuritiesIssuedOfferingCosts","label":"Demutualization by Insurance Entity, Securities Issued, Offering Costs","definition":"Cost of offering shares or units in an insurance entity stock offering in connection with its conversion from a mutual form of ownership to a stock entity.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DemutualizationByInsuranceEntitySecuritiesIssuedOfferingCosts"}