{"iri":"http://fasb.org/us-gaap/2026#LossContingencyAccrualInsuranceRelatedAssessmentPremiumTaxOffset","label":"Loss Contingency Accrual, Insurance-related Assessment, Premium Tax Offset","definition":"The amount of insurance-related assessment liability that is expected to be recovered through a premium tax offset based on current laws applied to in-force policies.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LossContingencyAccrualInsuranceRelatedAssessmentPremiumTaxOffset"}