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FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Feb. 28, 2014

Roll Forward of Fair Value of Investment

A progression of the Level 3 inputs is shown in the table below:

Balance at February 28, 2013	$	1,184,346
Purchases of policies		(8,574)
Maturities of policies		(15,016)
Sales of policies		(24,686)
Change in valuation		601,127
Estimated Fair Value at February 28, 2014	$	1,737,197

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

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