4. Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2012

Fair Value Disclosures [Abstract]

Schedule of Fixed-maturity investments available for sale

The Company’s investments are allocated among pricing input levels at December 31, 2012 and 2011 as follows:

	December 31, 2012
($ in thousands)	Level 1		Level 2		Level 3		Total
Fixed-maturity investments available for sale
Political subdivisions of
States, Territories and
Possessions	$	-	$	5,475	$	-	$	5,475
Corporate and other
bonds industrial and
miscellaneous		11,600		9,107		-		20,707
Total fixed maturities		11,600		14,582		-		26,182
Equity investments		5,290		-		-		5,290
Total investments	$	16,890	$	14,582	$	-	$	31,472

	December 31, 2011
($ in thousands)	Level 1		Level 2		Level 3		Total
Fixed-maturity investments available for sale
U.S. Treasury securities
and obligations of U.S.
government corporations
and agencies	$	550	$	-	$	-	$	550
Political subdivisions of
States, Territories and
Possessions		-		6,171		-		6,171
Corporate and other
bonds industrial and
miscellaneous		8,465		7,168		215		15,848
Total fixed maturities		9,015		13,339		215		22,569
Equity investments		4,065		-		-		4,065
Total investments	$	13,080	$	13,339	$	215	$	26,634

Schedule of reconciliation of the beginning and ending balances of assets measured at fair

A reconciliation of the beginning and ending balances of assets measured at fair value using Level 3 inputs is as follows:

	Years ended
	December 31,
	2012			2011
Beginning balance, January 1	$	215		$	237
Total unrealized (losses)
included in other comprehensive income		-			(22	)
Net transfers out of Level 3		(215	)		-
Ending balance, December 31	$	-		$	215