GALVESTON, TX — American National Insurance Company (NASDAQ: ANAT) reported net income for the year ended December 31, 2018 of $159.0 million, down from $493.7 million for 2017 largely due to the effects of tax changes for 2017 and new accounting guidance for 2018. Net income for the year ended December 31, 2018 was reduced by the inclusion of $84.7 million in net unrealized losses on equity securities as required by new accounting guidance(1) which was not effective in 2017. Additionally, net income for 2017 was increased by a $206.4 million benefit resulting from the enactment of the U.S Tax Cut and Jobs Act of 2017 ("Tax Reform"). Net income for 2018 included after-tax realized investment earnings of $28.8 million or $1.07 per diluted share compared to $113.7 million or $4.22 per share for 2017.
After-tax adjusted operating income(2) for 2018 increased to $214.9 million or $7.99 per diluted share compared to $173.6 million or $6.44 per diluted share for 2017. The increase is primarily attributable to improved performance in our Life, Corporate and Other, and Health segments.
For the fourth quarter of 2018, we reported a net loss of $117.4 million or $4.37 per diluted share primarily due to the inclusion of $199.8 million in net unrealized losses on equity securities as required by new accounting guidance(1) which was not effective in 2017. Also, net income for the fourth quarter of 2017 was increased by the $206.4 million benefit resulting from the enactment of Tax Reform. Net income for the fourth quarter of 2018 included after-tax realized investment earnings of $8.1 million or $0.30 per diluted share compared to $56.4 million or $2.09 per diluted share for the same period of 2017 as a result of increased gains from sales of equity securities and certain real estate holdings during 2017.
After-tax adjusted operating income(2) for the fourth quarter of 2018 was $74.3 million or $2.76 per diluted share compared to $81.8 million or $3.04 per diluted share for the same period of 2017. The decrease was primarily due to lower earnings in our Annuity and Property and Casualty segments.
- Reflects the January 1, 2018 adoption of ASU 2016-01, Financial Instruments: Recognition and Measurement of Financial Assets and Financial Liabilities
- In the fourth quarter of 2018, American National replaced the use of the term "operating income" with "Adjusted operating income." Adjusted operating income is a non-GAAP measure as defined beneath the table below.