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14) Statutory Financial Information and Dividend Limitations (Tables)
12 Months Ended
Dec. 31, 2020
Insurance [Abstract]  
Schedule of statutory accounting practices

Statutory net income and capital and surplus of the Company’s insurance subsidiaries, determined in accordance with statutory accounting practices prescribed or permitted by insurance regulatory authorities are as follows:

 

  Statutory Net Income   Statutory Capital and Surplus
  2020   2019   2020   2019
Amounts by insurance subsidiary:              
Security National Life Insurance Company  $  6,054,764    $  3,589,552    $  53,089,185    $  49,390,181
Kilpatrick Life Insurance Company      1,574,128      12,752,100  (1)      15,177,996        15,208,071
First Guaranty Insurance Company         790,221        1,078,733         7,045,644          6,352,670
Memorial Insurance Company of America                55               (107)         1,088,034          1,088,559
Southern Security Life Insurance Company, Inc.               183                  87         1,581,647          1,588,396
Trans-Western Life Insurance Company           (1,527)              3,773            510,636            512,163
Total  $  8,417,824    $17,424,138    $  78,493,142    $  74,140,040
                                              
(1) Includes 12 months even though Kilpatrick Life Insurance Company wasn't acquired by the Company until December 2019.