13) Acquisitions: Estimated fair values of the assets acquired and the liabilities assumed (Tables)

3 Months Ended

Mar. 31, 2013

Tables/Schedules

Estimated fair values of the assets acquired and the liabilities assumed

Cash	$              313,616
Receivables, net	186,487
Receivable from reinsurers	7,422,999
Total assets acquired	7,923,102
Future life, annuity, and other benefits	(7,422,999)
Other liabilities and accrued expenses	(5,896)
Total liabilities assumed	(7,428,895)
Fair value of net assets acquired	$              494,207