Securities and Exchange Commission

Liability for Unpaid Claims and Claims Adjustment Expense, Net

Liability as of the balance sheet date for amounts representing estimated cost of settling unpaid claims under the terms of the underlying insurance policies, less estimated reinsurance recoveries on such claims. This includes an estimate for claims which have been incurred but not reported. Claim adjustment expenses represent the costs estimated to be incurred in the settlement of unpaid claims.

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All Reported Liability for Unpaid Claims and Claims Adjustment Expense, Net (USD)

Value	Reported On	Form	FY	FP	Start Date	End Date	Fiscal Period
$417,200,000.00	2011-02-18	10-K	2010	FY		2010-12-31	CY2010Q4I