Reconciliation of Non-GAAP and Other Financial Measures We analyze our performance using non-GAAP financial measures. A non-GAAP financial measure is a numerical measure of a company's performance, financial position, or cash flows that excludes or includes amounts that are not normally excluded or included in the most directly comparable measure calculated and presented in accordance with GAAP. The non-GAAP financial measure of "after-tax adjusted operating income" differs from net income as presented in our consolidated operating results and income statements prepared in accordance with GAAP due to the exclusion of net realized investment gains and losses and certain other items as specified in the reconciliations below. We believe after-tax adjusted operating income is a better performance measure and better indicator of the profitability and underlying trends in our business. Realized investment gains or losses depend on market conditions and do not necessarily relate to decisions regarding the underlying business of our segments. Our investment focus is on investment income to support our insurance liabilities as opposed to the generation of realized investment gains or losses. Although we may experience realized investment gains or losses which will affect future earnings levels, a long-term focus is necessary to maintain profitability over the life of the business since our underlying business is long-term in nature, and we need to earn the interest rates assumed in calculating our liabilities. We may at other times exclude certain other items from our discussion of financial ratios and metrics in order to enhance the understanding and comparability of our operational performance and the underlying fundamentals. We exclude these items as we believe them to be infrequent or unusual in nature, but this exclusion is not an indication that similar items may not recur and does not replace net income or net loss as a measure of our overall profitability. See "Executive Summary" contained herein in Item 7 and Notes 6, 7, 8, and 14 of the "Notes to Consolidated Financial Statements" contained herein in Item 8 for further discussion regarding the impacts of the long-term care reserve increase, the TCJA, the unclaimed death benefit reserve increase, cost related to the early retirement of debt, and the loss from a guaranty fund assessment, respectively. A reconciliation of GAAP financial measures to our non-GAAP financial measures is as follows: * Assuming Dilution 36 Year Ended December 31 2019 2018 2017 (in millions) per share * (in millions) per share * (in millions) per share * Net Income $ 1,100.3  $ 5.24  $ 523.4  $ 2.38  $ 994.2  $ 4.37  Excluding: Net Realized Investment Gain (Loss) (net of tax expense (benefit) of $(4.5); $(11.0); $15.0) (18.7) (0.09) (28.5) (0.12) 25.3  0.11  Cost Related to Early Retirement of Debt (net of tax benefit of $5.7; $-; $-) (21.6) (0.11) —  —  —  —  Long-term Care Reserve Increase (net of tax benefit of $-; $157.7; $-) —  —  (593.1) (2.70) —  —  Loss from Guaranty Fund Assessment (net of tax benefit of $-; $-; $7.2) —  —  —  —  (13.4) (0.06) Unclaimed Death Benefits Reserve Increase (net of tax benefit of $-; $-; $13.6) —  —  —  —  (25.4) (0.11) Net Tax Benefit from Impacts of TCJA —  —  —  —  31.5  0.14  After-tax Adjusted Operating Income $ 1,140.6  $ 5.44  $ 1,145.0  $ 5.20  $ 976.2  $ 4.29 