Company: HIG-PG
Filing Date: 2025-10-27
Form Type: 10-Q
Source: 0000874766-25-000107
Chunk: 302

Company: HARTFORD INSURANCE GROUP, INC.
Filing Date: 2025-10-27
Form: 10-Q
Item: Item 8
Chunk 302
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 As of September 30, 2025, the deferred gain on the Navigators ADC has been fully amortized. As of December 31, 2024, the deferred gain on the Navigators ADC was $64, and is included in other liabilities on the Condensed Consolidated Balance Sheets. 

Group Life, Disability and Accident Products

Rollforward of Liabilities for Unpaid Losses and Loss Adjustment ExpensesFor the nine months ended September 30,20252024Beginning liabilities for unpaid losses and loss adjustment expenses, gross$8,206 $8,274 Reinsurance recoverables282 254 Beginning liabilities for unpaid losses and loss adjustment expenses, net7,924 8,020 Provision for unpaid losses and loss adjustment expensesCurrent incurral year3,949 3,929 Prior year's discount accretion153 149 Prior incurral year development [1](486)(460)Total provision for unpaid losses and loss adjustment expenses [2]3,616 3,618 PaymentsCurrent incurral year(1,899)(1,885)Prior incurral years(1,841)(1,846)Total payments(3,740)(3,731)Ending liabilities for unpaid losses and loss adjustment expenses, net7,800 7,907 Reinsurance recoverables281 279 Ending liabilities for unpaid losses and loss adjustment expenses, gross$8,081 $8,186 [1]Prior incurral year development represents the change in estimated ultimate incurred losses and loss adjustment expenses for prior incurral years on a discounted basis.[2]Includes unallocated loss adjustment expenses ("ULAE") of $129 and $130 for the nine months ended September 30, 2025 and 2024, respectively, that are recorded in insurance operating costs and other expenses in the Condensed Consolidated Statements of Operations.

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Table of ContentsNote 9 - Reserve for Unpaid Losses and Loss Adjustment ExpensesThe Hartford Insurance Group, Inc.Notes To Condensed Consolidated Financial Statements (continued)

Re-estimates of prior incurral years reserves for the nine months ended September 30, 2025Group disability - Prior period reserve estimates decreased by approximately $403 driven by favorable long-term disability claim recoveries, paid family and medical leave incidence lower than prior assumptions, as well as a higher New York paid family leave risk adjustment benefit than expected.Group life and accident (including group life premium waiver) - Prior period reserve estimates decreased by approximately $81 driven