{"iri":"http://fasb.org/us-gaap/2026#DemutualizationCostAndExpense","label":"Demutualization Cost and Expense","definition":"The costs and expenses incurred pertaining to the reorganization process to convert a mutual entity to a stock company.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DemutualizationCostAndExpense"}