Statutory Net Income and Surplus (Tables)

12 Months Ended

Dec. 31, 2013

Statutory Net Income and Surplus [Abstract]

Statutory Accounting Practices Disclosure

	Statutory Capital and Surplus as of
	December 31, 2013		December 31, 2012
American Life	$	1,840,429	$	1,981,613
Capital Reserve	$	1,280,970	$	1,396,147
Great Plains Life	$	2,103,988	$	2,180,787

	Statutory Net Loss for the Years Ended December 31,
	2013		2012
American Life	$	154,371	$	911,049
Capital Reserve	$	115,884	$	66,813
Great Plains Life	$	160,698	$	116,914

- Definition

Tabular disclosure of how the entity's reporting under GAAP as of the balance sheet date differs from the results based on prescribed and permitted accounting practices of the state or country of domicile in which a relevant statutory filing is made, or differences in results based on the National Association of Insurance Commissioners (NAIC) prescribed practices, or a combination thereof. Describes the accounting practices used and the related monetary effect on statutory surplus, net income, and risk-based capital. If an insurance enterprise's risk-based capital would have triggered a regulatory event had it not used a permitted practice, that fact is disclosed in the financial statements. Permitted statutory accounting practices include practices not prescribed but allowed by the domiciliary state insurance department regulatory authority.

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