Investments - Available for sale investments (Details) (USD $)	Sep. 30, 2012	Dec. 31, 2011
U.S. treasury securities
Amortized cost	$ 35,364,034	$ 73,432,677
Gross unrealized gains	297,451	1,453,947
Gross unrealized losses	0	0
Estimated fair value	35,661,485	74,886,624
Certificates of deposit
Amortized cost	11,135,000	16,470,000
Gross unrealized gains	0	0
Gross unrealized losses	0	0
Estimated fair value	11,135,000	16,470,000
Total fixed maturities
Amortized cost	46,499,034	89,902,677
Gross unrealized gains	297,451	1,453,947
Gross unrealized losses	0	0
Estimated fair value	$ 46,796,485	$ 91,356,624

This item represents the gross unrealized gains for securities, at a point in time, which are categorized neither as held-to-maturity nor trading securities.

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The amortized cost as of the balance sheet date of those fixed maturity investments designated as available for sale and reported at fair value which are allocated to the closed block. Also a component of change in other comprehensive income in the period, which is reflected in the closed block disclosure.

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- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents Trading Securities which consist of all investments in certain debt and equity securities that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time) or for which an entity has elected the fair value option. Trading generally reflects active and frequent buying and selling, and trading securities are generally used with the objective of generating profits on short-term differences in price, but this category of investments may also include items which are not intended to be sold in the near term or for which the fair value option has been elected.

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