83 Table of Contents The following table presents a reconciliation between beginning and ending claim and claim adjustment expense reserves, including claim and claim adjustment expense reserves of the Life & Group segment. (In millions) 2019 2018 2017 Reserves, beginning of year: Gross $ 21,984 $ 22,004 $ 22,343 Ceded 4,019 3,934 4,094 Net reserves, beginning of year 17,965 18,070 18,249 Net incurred claim and claim adjustment expenses: Provision for insured events of current year 5,356 5,358 5,201 Increase (decrease) in provision for insured events of prior years (127 ) (179 ) (381 ) Amortization of discount 184 176 179 Total net incurred  (1) 5,413 5,355 4,999 Net payments attributable to: Current year events (992 ) (1,046 ) (975 ) Prior year events (4,584) (4,285) (4,366) Total net payments (5,576 ) (5,331 ) (5,341 ) Foreign currency translation adjustment and other 83 (129) 163 Net reserves, end of year 17,885 17,965 18,070 Ceded reserves, end of year 3,835 4,019 3,934 Gross reserves, end of year $ 21,720 $ 21,984 $ 22,004 As of or for the years ended December 31 (1) Total net incurred above does not agree to Insurance claims and policyholders' benefits as reflected on the Consolidated Statements of Operations due to amounts related to retroactive reinsurance deferred gain accounting, uncollectible reinsurance and benefit expenses related to future policy benefits, which are not reflected in the table above.