2. Change in Accounting Estimate	6 Months Ended
Jun. 30, 2011
Schedule of Change in Accounting Estimate [Table Text Block]	2. Change in Accounting Estimate The group dental claims loss ratio was 63.5% during the first six months of 2011 compared to 63.9% for the same period in 2010. The dental claims liability at December 31, 2010 was under estimated by approximately $54,000, which had the effect of increasing claims expense in 2011 in accordance with the ASC 250-10 requirements regarding accounting for a change in estimate. The under estimation of claims liability at December 31, 2010 resulted in a decrease in net income of approximately $44,700, net of tax, for the six months ended June 30, 2011. Due to the monthly fluctuation in claims incurred, this accrual is difficult to estimate.

2. Change in Accounting Estimate

6 Months Ended

Jun. 30, 2011

Schedule of Change in Accounting Estimate [Table Text Block]

2. Change in Accounting Estimate

The group dental claims loss ratio was 63.5% during the first six months of 2011 compared to 63.9% for the same period in 2010. The dental claims liability at December 31, 2010 was under estimated by approximately $54,000, which had the effect of increasing claims expense in 2011 in accordance with the ASC 250-10 requirements regarding accounting for a change in estimate. The under estimation of claims liability at December 31, 2010 resulted in a decrease in net income of approximately $44,700, net of tax, for the six months ended June 30, 2011. Due to the monthly fluctuation in claims incurred, this accrual is difficult to estimate.

- Definition

Tabular disclosure of the change in an accounting estimate, including a change that occurs in an interim period. If a change in accounting estimate affects several future periods (for example, a change in the service life of a depreciable asset) disclose the effect on income from continuing operations, net income (or other appropriate captions of changes in the applicable net assets or performance indicator), and any related per-share amounts of the current period. Disclosure of the effects of a change in an accounting estimate that occurs in the ordinary course of business (such as uncollectible accounts or inventory obsolescence) is not required, unless the effect is material.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22595-107794

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e777-108305

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 28
-Paragraph 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 45
-Paragraph 18
-URI http://asc.fasb.org/extlink&oid=6368906&loc=d3e21843-107793

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 154
-Paragraph 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 01
-Paragraph a
-Subparagraph 5
-Article 10

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(a)(5))
-URI http://asc.fasb.org/extlink&oid=6958853&loc=d3e46468-122699

+ Details