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Note 1. Significant Accounting Policies and Practices: Reinsurance Accounting Policy (Policies)	12 Months Ended
	Dec. 31, 2013
Policies
Reinsurance Accounting Policy	Amounts recoverable or paid for under reinsurance contracts are included in total assets or total liabilities as due from reinsurers or due to reinsurers. In 2013 and 2012, Independence American derived a significant amount of its business from pro rata quota share reinsurance treaties with Standard Security Life and Madison National Life, which are wholly owned subsidiaries of IHC.

Disclosure of reinsurance accounting policy, for example, but not limited to, description of the methodologies and assumptions underlying determination of reinsurance recoverables, reinsurance payables and retention policy.

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