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					                     National Conference of Insurance Guaranty Funds
                                 Financial History - 1996
NAIC # Guaranty                           Insolvent Company                 Payments      Recoveries Net Expenses
       Association

 10065   Alabama        Allied Fidelity Insurance Company                       12,788         4,623         8,165
 10154   Alabama        American Druggists' Insurance Company                      337             -           337
 19550   Alabama        American Mutual Insurance Company of Boston (AMI)        4,935        62,443       (57,508)
 19569   Alabama        American Mutual Liability Insurance Company            181,723       366,911      (185,188)
 10529   Alabama        Carriers Insurance Company                                 454             -           454
 31836   Alabama        Champion Insurance Company                              27,036             -        27,036
 21369   Alabama        Employers Casualty Company                           1,226,587     3,636,660    (2,410,073)
 11010   Alabama        Employers Insurance Company of Alabama                 333,825             -       333,825
 21385   Alabama        Employers National Insurance Company                   354,654       247,478       107,176
 21466   Alabama        Excalibur Insurance Company                              1,053             -         1,053
 11975   Alabama        First Southern Insurance Company                       301,598             -       301,598
 14230   Alabama        Ideal Mutual Insurance Company                          25,434         9,348        16,086
 11584   Alabama        Integrity Insurance Company                            161,459         2,936       158,523
 23493   Alabama        Midland Insurance Company                               48,632             -        48,632
 23604   Alabama        Mission Insurance Company                              137,403             -       137,403
 35033   Alabama        Mission National Insurance Company                      20,762             -        20,762
 26115   Alabama        National Colonial Insurance Company                          -        55,874       (55,874)
 36633   Alabama        Premier Alliance Insurance Company                       5,813             -         5,813
 12505   Alabama        Rockwood Insurance Company                             138,174        76,683        61,491
 12955   Alabama        Transit Casualty Insurance Company                      22,107       114,088       (91,981)
 12971   Alabama        Union Indemnity Insurance Company of New York              435             -           435
 32883   Alabama        Western Employers Insurance Company                      1,884             -         1,884
 19747   Alaska         American Universal Insurance Company                     1,849             -         1,849
 10529   Alaska         Carriers Insurance Company                                 200             -           200
 21369   Alaska         Employers Casualty Company                             118,500       584,913      (466,413)
 14230   Alaska         Ideal Mutual Insurance Company                         (41,241)            -       (41,241)
 11584   Alaska         Integrity Insurance Company                              4,996           379         4,617
 23493   Alaska         Midland Insurance Company                                2,245             -         2,245
 23604   Alaska         Mission Insurance Company                               14,724             -        14,724
 38202   Alaska         Pacific Marine Insurance Company of Alaska             216,921     1,399,386    (1,182,465)
 41912   Alaska         Pacific Marine Insurance Company of Washington          90,201             -        90,201
 12505   Alaska         Rockwood Insurance Company                              22,971             -        22,971
 12955   Alaska         Transit Casualty Insurance Company                       7,891       359,937      (352,046)
 12971   Alaska         Union Indemnity Insurance Company of New York            1,153             -         1,153
 18929   Arizona        AIM Insurance Company                                    6,855             -         6,855
 10081   Arizona        Ambassador Insurance Company                                 -       561,535      (561,535)
 30392   Arizona        American Commercial Liability Insurance Company         42,343             -        42,343
 33057   Arizona        American Excel Insurance Company                            57             -            57
 10707   Arizona        American Star Insurance Company                        196,758     1,445,831    (1,249,073)
 32751   Arizona        Arizona General Insurance Company                            -        15,152       (15,152)
 37290   Arizona        AzStar Casualty Company                                224,441             -       224,441
 10529   Arizona        Carriers Insurance Company                                   1             -             1
 25003   Arizona        Comco Insurance Company                                 19,061             -        19,061
 27910   Arizona        Commonwealth General Insurance Company                   1,353             -         1,353
 21016   Arizona        Covenant Mutual Insurance Company                       17,164             -        17,164
 11975   Arizona        First Southern Insurance Company                           838             -           838
 11290   Arizona        Glacier General Assurance Company                        2,641             -         2,641
 18937   Arizona        Great Global Assurance Company                               -       281,323      (281,323)
 11363   Arizona        Great Plains Insurance Company                          (7,246)            -        (7,246)
 14230   Arizona        Ideal Mutual Insurance Company                          90,915             -        90,915
 11495   Arizona        Imperial Insurance Company                           9,006,497     1,325,383     7,681,114
                     National Conference of Insurance Guaranty Funds
                                 Financial History - 1996
NAIC # Guaranty                           Insolvent Company                   Payments      Recoveries Net Expenses
       Association

 11541   Arizona        Industrial Fire & Casualty Insurance Company               3,415             -        3,415
 20257   Arizona        Insurance Company of Florida                               4,301             -        4,301
 11584   Arizona        Integrity Insurance Company                              (66,812)      177,772     (244,584)
 22802   Arizona        International Service Insurance Company                      433             -          433
 33960   Arizona        Mesa Casualty Company                                     80,618             -       80,618
 23493   Arizona        Midland Insurance Company                              1,596,069             -    1,596,069
 23566   Arizona        Millers National Insurance Company                             -           370         (370)
 23604   Arizona        Mission Insurance Company                                  2,305             -        2,305
 35033   Arizona        Mission National Insurance Company                        14,642             -       14,642
 26115   Arizona        National Colonial Insurance Company                       70,797       276,505     (205,708)
 40860   Arizona        North American Indemnity Company                         355,482             -      355,482
 20214   Arizona        Ohio General Insurance Company                             5,420             -        5,420
 35874   Arizona        Old Hickory Casualty Insurance Company                    50,893             -       50,893
 38350   Arizona        Pacific American Insurance Company                             -        17,297      (17,297)
 26571   Arizona        Pine Top Insurance Company                                 9,154        11,714       (2,560)
 36633   Arizona        Premier Alliance Insurance Company                        42,616             -       42,616
 12343   Arizona        Prestige Casualty Company                                431,118       213,286      217,832
 32476   Arizona        Professional Medical Insurance Company                   (57,670)            -      (57,670)
 12394   Arizona        Protective Casualty Insurance Company                     27,322             -       27,322
 24210   Arizona        Regency Equities Reinsurance Company                      18,992             -       18,992
 26603   Arizona        Reliable Insurance Company                                   742             -          742
 12505   Arizona        Rockwood Insurance Company                                 4,045             -        4,045
 36900   Arizona        Signal Insurance Lloyds Company                               84             -           84
 34096   Arizona        Southwest Fire & Casualty Insurance Company               65,190             -       65,190
 33979   Arizona        SouthWestern Indemnity & Casualty Insurance Company          363             -          363
 12955   Arizona        Transit Casualty Insurance Company                         1,122       242,938     (241,816)
 32719   Arizona        Trenton National Insurance Company                         1,201             -        1,201
 33375   Arizona        Union Pacific Insurance Company                              245             -          245
 15741   Arizona        United Community Insurance Company                       158,627             -      158,627
 25410   Arizona        Universal Security Insurance Company                       2,429             -        2,429
 32883   Arizona        Western Employers Insurance Company                          722             -          722
 10065   Arkansas       Allied Fidelity Insurance Company                            399             -          399
 10154   Arkansas       American Druggists' Insurance Company                        144             -          144
 15490   Arkansas       American Interinsurance Exchange                             504       151,219     (150,715)
 19550   Arkansas       American Mutual Insurance Company of Boston (AMI)         66,579       179,910     (113,331)
 19569   Arkansas       American Mutual Liability Insurance Company               66,326       408,543     (342,217)
 10529   Arkansas       Carriers Insurance Company                                     -       487,573     (487,573)
 27910   Arkansas       Commonwealth General Insurance Company                   392,733             -      392,733
 10820   Arkansas       Cottonbelt Insurance Company                               3,373             -        3,373
 21369   Arkansas       Employers Casualty Company                                 2,302             -        2,302
 21385   Arkansas       Employers National Insurance Company                      25,199             -       25,199
 37702   Arkansas       Enterprise Insurance Company                                  12             -           12
 14230   Arkansas       Ideal Mutual Insurance Company                            17,903             -       17,903
 11584   Arkansas       Integrity Insurance Company                                  195             -          195
 38091   Arkansas       Intercontinental Insurance Company                        19,356         4,070       15,286
 23493   Arkansas       Midland Insurance Company                                    176             -          176
 23604   Arkansas       Mission Insurance Company                                  2,585             -        2,585
 35033   Arkansas       Mission National Insurance Company                            86             -           86
 20214   Arkansas       Ohio General Insurance Company                             3,378             -        3,378
 41912   Arkansas       Pacific Marine Insurance Company of Washington            12,290             -       12,290
 36633   Arkansas       Premier Alliance Insurance Company                         2,131             -        2,131
                      National Conference of Insurance Guaranty Funds
                                  Financial History - 1996
NAIC # Guaranty                            Insolvent Company                 Payments     Recoveries Net Expenses
       Association

 12505   Arkansas        Rockwood Insurance Company                             220,733       15,279       205,454
 12955   Arkansas        Transit Casualty Insurance Company                      18,558      116,909       (98,351)
 12971   Arkansas        Union Indemnity Insurance Company of New York            2,560            -         2,560
 15741   Arkansas        United Community Insurance Company                       4,840            -         4,840
 13153   Arkansas        West General Insurance Company                          31,040            -        31,040
 32883   Arkansas        Western Employers Insurance Company                      1,563            -         1,563
 18929   California      AIM Insurance Company                                2,875,736            -     2,875,736
 10065   California      Allied Fidelity Insurance Company                        8,737        5,486         3,251
 10154   California      American Druggists' Insurance Company                    4,710            -         4,710
 33057   California      American Excel Insurance Company                        18,854            -        18,854
 19550   California      American Mutual Insurance Company of Boston (AMI)      167,841            -       167,841
 19569   California      American Mutual Liability Insurance Company            448,220            -       448,220
 10707   California      American Star Insurance Company                        761,276    6,929,190    (6,167,914)
 13536   California      Cadillac Insurance Company                               5,736            -         5,736
 13960   California      Cal-American Insurance Company                         249,407            -       249,407
 10529   California      Carriers Insurance Company                              23,534            -        23,534
 10421   California      C-F (Cal Farm) Insurance Company                        14,922            -        14,922
 27731   California      Citation General Insurance Company                   8,173,210            -     8,173,210
 36641   California      Coastal Insurance Company                               35,365            -        35,365
 25003   California      Comco Insurance Company                              1,104,321            -     1,104,321
 20737   California      Consolidated Mutual Insurance                           23,644        6,362        17,282
 21016   California      Covenant Mutual Insurance Company                       43,321            -        43,321
 24287   California      Edison Insurance Company                                 8,047            -         8,047
 10960   California      Eldorado Insurance Company                             341,085    7,979,000    (7,637,915)
 21369   California      Employers Casualty Company                           1,194,299            -     1,194,299
 21385   California      Employers National Insurance Company                     9,836            -         9,836
 37702   California      Enterprise Insurance Company                           833,786            -       833,786
 28088   California      Equity General Insurance Company                         4,193        3,252           941
 21466   California      Excalibur Insurance Company                              6,911            -         6,911
 41866   California      First California P&C Insurance Company                  19,997            -        19,997
 11290   California      Glacier General Assurance Company                       50,071            -        50,071
 26212   California      Great Falls Insurance Company                           71,634            -        71,634
 18937   California      Great Global Assurance Company                          23,286    3,005,298    (2,982,012)
 23590   California      Holland-America Insurance Company                       96,949            -        96,949
 38210   California      Homeland Insurance Company                             613,141            -       613,141
 14230   California      Ideal Mutual Insurance Company                         168,523            -       168,523
 11495   California      Imperial Insurance Company                              12,055    4,380,843    (4,368,788)
 27561   California      Independent Indemnity Insurance Company                    225            -           225
 11584   California      Integrity Insurance Company                            185,913      641,246      (455,333)
 22802   California      International Service Insurance Company                  4,528            -         4,528
 15636   California      Lutheran Benevolent Insurance Exchange                   5,109            -         5,109
 23639   California      MCA Insurance Company                                    5,798            -         5,798
 23493   California      Midland Insurance Company                              400,406            -       400,406
 23604   California      Mission Insurance Company                            4,412,882            -     4,412,882
 35033   California      Mission National Insurance Company                     548,613            -       548,613
 26115   California      National Colonial Insurance Company                  1,905,010   11,058,887    (9,153,877)
 43737   California      National Service Insurance Company                      10,325            -        10,325
 41912   California      Pacific Marine Insurance Company of Washington         267,832            -       267,832
 42943   California      Pacific States Casualty Company                     11,731,375    5,340,762     6,390,613
 36633   California      Premier Alliance Insurance Company                   1,405,383            -     1,405,383
 12386   California      Proprietors’ Insurance Company                           4,968            -         4,968
                       National Conference of Insurance Guaranty Funds
                                   Financial History - 1996
NAIC # Guaranty                              Insolvent Company                         Payments       Recoveries Net Expenses
       Association

 24570   California       Reserve Insurance Company                                        110,546             -       110,546
 26964   California       S & H Insurance Company                                            5,984             -         5,984
 24929   California       Security Casualty Company                                          4,000             -         4,000
 36900   California       Signal Insurance Lloyds Company                                    5,869             -         5,869
 12874   California       Thriftco Insurance Company                                        32,999             -        32,999
 12955   California       Transit Casualty Insurance Company                               370,913     6,378,349    (6,007,436)
 41556   California       Tri-Star Insurance Company                                       662,329       455,164       207,165
 15741   California       United Community Insurance Company                             1,399,769             -     1,399,769
 24910   California       United Equitable Insurance Company                                 5,271             -         5,271
 35084   California       Western Carriers Insurance Exchange                                9,078             -         9,078
 32883   California       Western Employers Insurance Company                            2,048,987             -     2,048,987
 41270   California       Western Employers Insurance Company of America                    65,720             -        65,720
 14150   California       Western International Insurance Company                        1,129,504             -     1,129,504
 15490   Colorado         American Interinsurance Exchange                                      47       286,866      (286,819)
 19550   Colorado         American Mutual Insurance Company of Boston (AMI)                      -         4,795        (4,795)
 19569   Colorado         American Mutual Liability Insurance Company                       14,416        36,418       (22,002)
 35343   Colorado                                                                            5,808
                          Aspen Indemnity Liquidating Trust (Formerly Aspen Indemnity Corporation)             -         5,808
 20605   Colorado         Commercial Standard Insurance Company                              8,686             -         8,686
 27910   Colorado         Commonwealth General Insurance Company                            86,518             -        86,518
 24287   Colorado         Edison Insurance Company                                             645             -           645
 10995   Colorado         Empire Casualty Insurance Company                                 14,662             -        14,662
 21369   Colorado         Employers Casualty Company                                         1,194             -         1,194
 21385   Colorado         Employers National Insurance Company                              69,928        55,412        14,516
 21466   Colorado         Excalibur Insurance Company                                        3,943             -         3,943
 18937   Colorado         Great Global Assurance Company                                         -       222,145      (222,145)
 11363   Colorado         Great Plains Insurance Company                                   130,271             -       130,271
 14230   Colorado         Ideal Mutual Insurance Company                                     5,160         3,771         1,389
 20257   Colorado         Insurance Company of Florida                                         511             -           511
 11584   Colorado         Integrity Insurance Company                                        9,067             -         9,067
 14346   Colorado         Iowa National Mutual Insurance Company                               121             -           121
 23639   Colorado         MCA Insurance Company                                                 33             -            33
 23493   Colorado         Midland Insurance Company                                         11,546             -        11,546
 23604   Colorado         Mission Insurance Company                                          1,496             -         1,496
 35033   Colorado         Mission National Insurance Company                                 3,837             -         3,837
 35467   Colorado         National Allied Insurance Company of Texas                         5,490           458         5,032
 26115   Colorado         National Colonial Insurance Company                                  (27)       22,283       (22,310)
 36633   Colorado         Premier Alliance Insurance Company                                   376             -           376
 32476   Colorado         Professional Medical Insurance Company                            15,181             -        15,181
 24570   Colorado         Reserve Insurance Company                                            525             -           525
 12505   Colorado         Rockwood Insurance Company                                             -         7,199        (7,199)
 12955   Colorado         Transit Casualty Insurance Company                                15,271       924,574      (909,303)
 15741   Colorado         United Community Insurance Company                               174,784             -       174,784
 25410   Colorado         Universal Security Insurance Company                                  25             -            25
 32883   Colorado         Western Employers Insurance Company                               17,303             -        17,303
 13277   Connecticut      Abington Mutual Insurance Company                                672,600             -       672,600
 19550   Connecticut      American Mutual Insurance Company of Boston (AMI)                830,101             -       830,101
 19569   Connecticut      American Mutual Liability Insurance Company                      335,085     9,799,226    (9,464,141)
 19747   Connecticut      American Universal Insurance Company                              97,317             -        97,317
 21016   Connecticut      Covenant Mutual Insurance Company                                  1,072             -         1,072
 21369   Connecticut      Employers Casualty Company                                        48,644        72,468       (23,824)
 14230   Connecticut      Ideal Mutual Insurance Company                                    73,151             -        73,151
                        National Conference of Insurance Guaranty Funds
                                    Financial History - 1996
NAIC # Guaranty                                     Insolvent Company                        Payments      Recoveries Net Expenses
       Association

 11584   Connecticut            Integrity Insurance Company                                      20,266             -        20,266
 23639   Connecticut            MCA Insurance Company                                            (2,207)            -        (2,207)
 23493   Connecticut            Midland Insurance Company                                        64,067             -        64,067
 23604   Connecticut            Mission Insurance Company                                        13,827             -        13,827
 35033   Connecticut            Mission National Insurance Company                               12,424             -        12,424
 24570   Connecticut            Reserve Insurance Company                                           563             -           563
 12955   Connecticut            Transit Casualty Insurance Company                              112,052     5,870,468    (5,758,416)
 12971   Connecticut            Union Indemnity Insurance Company of New York                    11,954             -        11,954
 15741   Connecticut            United Community Insurance Company                              159,047             -       159,047
 32883   Connecticut            Western Employers Insurance Company                              77,860             -        77,860
 19550   Delaware               American Mutual Insurance Company of Boston (AMI)                82,861       137,131       (54,270)
 31852   Delaware               Horizon Insurance Company                                         2,134             -         2,134
 14230   Delaware               Ideal Mutual Insurance Company                                    1,627        34,695       (33,068)
 11584   Delaware               Integrity Insurance Company                                       1,510             -         1,510
 27979   Delaware               International Underwriters Insurance Company                     98,500       825,823      (727,323)
 42838   Delaware               Interstate Casualty Insurance Company                                 -         4,929        (4,929)
 23493   Delaware               Midland Insurance Company                                        26,163             -        26,163
 23604   Delaware               Mission Insurance Company                                         1,510             -         1,510
 38350   Delaware               Pacific American Insurance Company                                    -       269,694      (269,694)
 12505   Delaware               Rockwood Insurance Company                                       47,363             -        47,363
 12955   Delaware               Transit Casualty Insurance Company                                1,510       104,456      (102,946)
 12971   Delaware               Union Indemnity Insurance Company of New York                         -         4,700        (4,700)
 15741   Delaware               United Community Insurance Company                               80,411             -        80,411
 13226   Delaware               Westmoreland Casualty Insurance Company                          37,149             -        37,149
 10065   District of Columbia   Allied Fidelity Insurance Company                                     -           294          (294)
 10154   District of Columbia   American Druggists' Insurance Company                              (415)            -          (415)
 19550   District of Columbia   American Mutual Insurance Company of Boston (AMI)                 3,584         3,114           470
 19569   District of Columbia   American Mutual Liability Insurance Company                      29,588        15,260        14,328
 32970   District of Columbia   Atlantic and Pacific International Assurance Company, Inc.       65,557             -        65,557
 28282   District of Columbia   Contractors Surety & Bonding Company                               (415)            -          (415)
 38423   District of Columbia   Eastern Indemnity Company of Maryland                              (415)       37,318       (37,733)
 14230   District of Columbia   Ideal Mutual Insurance Company                                   13,885             -        13,885
 11584   District of Columbia   Integrity Insurance Company                                     (17,310)            -       (17,310)
 42838   District of Columbia   Interstate Casualty Insurance Company                                 -        10,206       (10,206)
 23639   District of Columbia   MCA Insurance Company                                             4,027             -         4,027
 23493   District of Columbia   Midland Insurance Company                                         3,379             -         3,379
 23604   District of Columbia   Mission Insurance Company                                           313             -           313
 35033   District of Columbia   Mission National Insurance Company                                 (279)            -          (279)
 24570   District of Columbia   Reserve Insurance Company                                           458             -           458
 42641   District of Columbia   Southeastern Casualty and Indemnity Company                          74             -            74
 12955   District of Columbia   Transit Casualty Insurance Company                                7,882        60,654       (52,772)
 12971   District of Columbia   Union Indemnity Insurance Company of New York                    50,585             -        50,585
 15741   District of Columbia   United Community Insurance Company                                  269             -           269
 32883   District of Columbia   Western Employers Insurance Company                               8,476             -         8,476
 10065   Florida                Allied Fidelity Insurance Company                               442,963        12,256       430,707
 19585   Florida                American Consumers Insurance Company                                (81)            -           (81)
 10154   Florida                American Druggists' Insurance Company                               593             -           593
 19593   Florida                American Fidelity Fire Insurance Company (AFF)                     (933)            -          (933)
 19550   Florida                American Mutual Insurance Company of Boston (AMI)               825,090             -       825,090
 19569   Florida                American Mutual Liability Insurance Company                   1,025,765       271,623       754,142
 15121   Florida                American Property & Casualty, Inc.                            1,046,706             -     1,046,706
                     National Conference of Insurance Guaranty Funds
                                 Financial History - 1996
NAIC # Guaranty                            Insolvent Company                         Payments       Recoveries Net Expenses
       Association

 34185   Florida        American Risk Assurance Company                                   24,431             -        24,431
 37796   Florida        American Specialty Insurance Company                              (3,258)            -        (3,258)
 19747   Florida        American Universal Insurance Company                               5,134             -         5,134
 35343   Florida                                                                             235
                        Aspen Indemnity Liquidating Trust (Formerly Aspen Indemnity Corporation)             -           235
 37290   Florida        AzStar Casualty Company                                          165,327             -       165,327
 A0080   Florida        Bankers Fire & Casualty                                             (147)            -          (147)
 13536   Florida        Cadillac Insurance Company                                          (285)          100          (385)
 10529   Florida        Carriers Insurance Company                                        70,262             -        70,262
 41017   Florida        Cascade Insurance Company                                        105,330             -       105,330
 34363   Florida        Central National Insurance Company of Puerto Rico                    613         1,276          (663)
 33731   Florida        Charter American Casualty Insurance Company                       12,753             -        12,753
 27910   Florida        Commonwealth General Insurance Company                           820,023             -       820,023
 A0007   Florida        Commonwealth Insurance Company                                    (3,835)            -        (3,835)
 20737   Florida        Consolidated Mutual Insurance                                     62,655             -        62,655
 28975   Florida        Consumers Insurance Company                                    2,898,556             -     2,898,556
 13676   Florida        Cosmopolitan Mutual Insurance Company                            694,633             -       694,633
 21016   Florida        Covenant Mutual Insurance Company                                339,995        66,938       273,057
 27260   Florida        Dealers Insurance Company                                      2,434,125             -     2,434,125
 20540   Florida        Eastern Insurance Company                                          3,286             -         3,286
 24287   Florida        Edison Insurance Company                                            (725)            -          (725)
 21369   Florida        Employers Casualty Company                                       298,815       226,575        72,240
 37702   Florida        Enterprise Insurance Company                                     279,388             -       279,388
 21466   Florida        Excalibur Insurance Company                                       49,748             -        49,748
 26280   Florida        First Alliance Insurance Company                               4,730,156             -     4,730,156
 37664   Florida        First Miami Insurance Company                                     41,531             -        41,531
 11975   Florida        First Southern Insurance Company                               1,656,664             -     1,656,664
 29882   Florida        Florida Fire & Casualty Insurance Company                        127,379             -       127,379
 28339   Florida        Gateway Insurance Company                                            225             -           225
 31844   Florida        General Insurance Company                                        246,098             -       246,098
 18937   Florida        Great Global Assurance Company                                         -           807          (807)
 11886   Florida        Great Oaks Casualty Insurance Company                             28,056             -        28,056
 18660   Florida        Great Republic Insurance Company                                 507,514             -       507,514
 27286   Florida        Guardian Property & Casualty Insurance Company                 1,095,502             -     1,095,502
 38075   Florida        Gulf American Insurance Company                                  367,739             -       367,739
 22470   Florida        Heritage Insurance Company of America                              8,000             -         8,000
 31852   Florida        Horizon Insurance Company                                           (394)            -          (394)
 14230   Florida        Ideal Mutual Insurance Company                                   192,652             -       192,652
 11495   Florida        Imperial Insurance Company                                         1,751     1,206,398    (1,204,647)
 20257   Florida        Insurance Company of Florida                                     646,623             -       646,623
 11584   Florida        Integrity Insurance Company                                      193,980        59,976       134,004
 38091   Florida        Intercontinental Insurance Company                                   899             -           899
 42692   Florida        International Bankers Insurance Company                           10,777             -        10,777
 22802   Florida        International Service Insurance Company                           14,041             -        14,041
 14346   Florida        Iowa National Mutual Insurance Company                           709,929             -       709,929
 11649   Florida        Kenilworth Insurance Company                                      80,761             -        80,761
 38547   Florida        Lawyers Professional Liability                                        75             -            75
 26450   Florida        Manatee Insurance Company (fka Rumger)                         3,818,237             -     3,818,237
 A0027   Florida        Manchester Indemnity Company                                        (157)            -          (157)
 23639   Florida        MCA Insurance Company                                            337,496             -       337,496
 23493   Florida        Midland Insurance Company                                      1,491,185             -     1,491,185
 31860   Florida        Midland Property & Casualty Insurance Company                    176,381     2,173,394    (1,997,013)
                     National Conference of Insurance Guaranty Funds
                                 Financial History - 1996
NAIC # Guaranty                            Insolvent Company                         Payments       Recoveries Net Expenses
       Association

 23566   Florida        Millers National Insurance Company                                   290       189,395      (189,105)
 23604   Florida        Mission Insurance Company                                      3,040,122             -     3,040,122
 35033   Florida        Mission National Insurance Company                               298,407             -       298,407
 26115   Florida        National Colonial Insurance Company                                  929             -           929
 31011   Florida        National United Insurance Company                                    148             -           148
 27537   Florida        NOVA Southern Insurance Company                                  140,741             -       140,741
 26336   Florida        Ocean Casualty Insurance Company                                 253,405             -       253,405
 38202   Florida        Pacific Marine Insurance Company of Alaska                       105,934         4,117       101,817
 32476   Florida        Professional Medical Insurance Company                           281,848             -       281,848
 12386   Florida        Proprietors’ Insurance Company                                       595             -           595
 12394   Florida        Protective Casualty Insurance Company                            114,895             -       114,895
 15300   Florida        Regency Insurance Company                                         70,036             -        70,036
 24570   Florida        Reserve Insurance Company                                         40,395             -        40,395
 A0041   Florida        Resources Insurance Company of New York                             (842)      786,180      (787,022)
 40797   Florida        RGAF Underwriters                                                291,641             -       291,641
 12505   Florida        Rockwood Insurance Company                                     1,235,171       167,082     1,068,089
 24929   Florida        Security Casualty Company                                              3             -             3
 12734   Florida        Stone Mountain Insurance Company                                  27,723             -        27,723
 29165   Florida        Texas Fire & Casualty Company                                      1,354             -         1,354
 27600   Florida        Trans-Florida Casualty Insurance Company                          14,425             -        14,425
 12955   Florida        Transit Casualty Insurance Company                               596,196     2,355,008    (1,758,812)
 17850   Florida        Union General Insurance Company                                   18,688             -        18,688
 15741   Florida        United Community Insurance Company                             2,521,305       532,638     1,988,667
 41025   Florida        Universal Casualty Insurance Company                              (7,639)            -        (7,639)
 25410   Florida        Universal Security Insurance Company                             168,654             -       168,654
 32883   Florida        Western Employers Insurance Company                              584,170             -       584,170
 11479   Florida        Whiting National Insurance                                        76,414             -        76,414
 10065   Georgia        Allied Fidelity Insurance Company                                    861             -           861
 10154   Georgia        American Druggists' Insurance Company                                 65             -            65
 19550   Georgia        American Mutual Insurance Company of Boston (AMI)                236,664       158,030        78,634
 19569   Georgia        American Mutual Liability Insurance Company                      672,100       931,196      (259,096)
 37796   Georgia        American Specialty Insurance Company                               2,974             -         2,974
 22080   Georgia        Anglo-American Insurance Company                                 204,543       745,809      (541,266)
 35343   Georgia                                                                             841
                        Aspen Indemnity Liquidating Trust (Formerly Aspen Indemnity Corporation)             -           841
 13536   Georgia        Cadillac Insurance Company                                            72             -            72
 24040   Georgia        Capital Insurance Company                                         (1,188)            -        (1,188)
 10529   Georgia        Carriers Insurance Company                                         8,322             -         8,322
 27910   Georgia        Commonwealth General Insurance Company                           412,796             -       412,796
 24287   Georgia        Edison Insurance Company                                             332             -           332
 21369   Georgia        Employers Casualty Company                                       121,905       348,033      (226,128)
 21466   Georgia        Excalibur Insurance Company                                        5,984             -         5,984
 11975   Georgia        First Southern Insurance Company                                  64,393             -        64,393
 38075   Georgia        Gulf American Insurance Company                                   (4,479)            -        (4,479)
 14230   Georgia        Ideal Mutual Insurance Company                                    76,046             -        76,046
 20257   Georgia        Insurance Company of Florida                                      51,134             -        51,134
 11584   Georgia        Integrity Insurance Company                                       33,953        31,230         2,723
 38091   Georgia        Intercontinental Insurance Company                                     -             9            (9)
 22802   Georgia        International Service Insurance Company                                -         1,339        (1,339)
 18368   Georgia        Interstate Guaranty Insurance Company                            412,946             -       412,946
 35440   Georgia        Mid American Casualty Company                                        933             -           933
 23493   Georgia        Midland Insurance Company                                        337,663             -       337,663
                     National Conference of Insurance Guaranty Funds
                                 Financial History - 1996
NAIC # Guaranty                           Insolvent Company                 Payments     Recoveries Net Expenses
       Association

 23604   Georgia        Mission Insurance Company                              330,893            -       330,893
 35033   Georgia        Mission National Insurance Company                      17,027            -        17,027
 26115   Georgia        National Colonial Insurance Company                     19,384      694,373      (674,989)
 20214   Georgia        Ohio General Insurance Company                           2,031            -         2,031
 36846   Georgia        Oil and Gas Insurance Company                           22,933            -        22,933
 33880   Georgia        Oxford Indemnity Insurance Company                      12,088          573        11,515
 41912   Georgia        Pacific Marine Insurance Company of Washington          85,699            -        85,699
 36633   Georgia        Premier Alliance Insurance Company                       9,672            -         9,672
 32476   Georgia        Professional Medical Insurance Company                 225,901            -       225,901
 16349   Georgia        Professional Mutual Insurance Company                       20            -            20
 24570   Georgia        Reserve Insurance Company                                  962            -           962
 12505   Georgia        Rockwood Insurance Company                             153,855      129,015        24,840
 43931   Georgia        State Casualty Insurance Company                        89,005            -        89,005
 12955   Georgia        Transit Casualty Insurance Company                     243,990      237,911         6,079
 12971   Georgia        Union Indemnity Insurance Company of New York              278            -           278
 15741   Georgia        United Community Insurance Company                     402,579            -       402,579
 31437   Georgia        Victoria Insurance Company                                 315            -           315
 32883   Georgia        Western Employers Insurance Company                     20,570            -        20,570
 19569   Hawaii         American Mutual Liability Insurance Company             71,480           94        71,386
 63355   Hawaii         Financial Security Insurance Company                     7,435            -         7,435
 14230   Hawaii         Ideal Mutual Insurance Company                           6,341            -         6,341
 11584   Hawaii         Integrity Insurance Company                             12,596            -        12,596
 23493   Hawaii         Midland Insurance Company                               33,645            -        33,645
 23604   Hawaii         Mission Insurance Company                               22,973            -        22,973
AAAAA    Hawaii         Multiple insolvencies                               12,457,275      986,331    11,470,944
 12955   Hawaii         Transit Casualty Insurance Company                      15,956            -        15,956
 32883   Hawaii         Western Employers Insurance Company                      3,117            -         3,117
 18929   Idaho          AIM Insurance Company                                   70,356            -        70,356
 10707   Idaho          American Star Insurance Company                              -      195,482      (195,482)
 24287   Idaho          Edison Insurance Company                                17,054            -        17,054
 21369   Idaho          Employers Casualty Company                              22,302      104,105       (81,803)
 14230   Idaho          Ideal Mutual Insurance Company                             166        8,581        (8,415)
 11584   Idaho          Integrity Insurance Company                                858            -           858
 23493   Idaho          Midland Insurance Company                                  181            -           181
 23604   Idaho          Mission Insurance Company                               25,820            -        25,820
 35033   Idaho          Mission National Insurance Company                         644            -           644
 24023   Idaho          North-West Insurance Company                               469            -           469
 38202   Idaho          Pacific Marine Insurance Company of Alaska                   -       14,436       (14,436)
 24570   Idaho          Reserve Insurance Company                                  483            -           483
 12505   Idaho          Rockwood Insurance Company                                   -        2,492        (2,492)
 12955   Idaho          Transit Casualty Insurance Company                         140      121,022      (120,882)
 15741   Idaho          United Community Insurance Company                       5,411            -         5,411
 10065   Illinois       Allied Fidelity Insurance Company                        2,634        2,023           611
 10154   Illinois       American Druggists' Insurance Company                    5,712            -         5,712
 15490   Illinois       American Interinsurance Exchange                        36,293       28,150         8,143
 19550   Illinois       American Mutual Insurance Company of Boston (AMI)       88,206      107,397       (19,191)
 19569   Illinois       American Mutual Liability Insurance Company            658,159      145,313       512,846
 19747   Illinois       American Universal Insurance Company                   307,470            -       307,470
 10529   Illinois       Carriers Insurance Company                              73,107            -        73,107
 15547   Illinois       Casualty Indemnity Exchange                              9,609            -         9,609
 27910   Illinois       Commonwealth General Insurance Company                   1,785            -         1,785
                     National Conference of Insurance Guaranty Funds
                                 Financial History - 1996
NAIC # Guaranty                           Insolvent Company                 Payments     Recoveries Net Expenses
       Association

 34177   Illinois       Consumers Insurance Group (FKA Kent)                     3,391            -         3,391
 31682   Illinois       Corporacion Insular de Seguros                         349,570            -       349,570
 24287   Illinois       Edison Insurance Company                                12,176            -        12,176
 21369   Illinois       Employers Casualty Company                             139,094            -       139,094
 18937   Illinois       Great Global Assurance Company                               -       16,328       (16,328)
 22470   Illinois       Heritage Insurance Company of America                       95            -            95
 14230   Illinois       Ideal Mutual Insurance Company                          44,847       20,665        24,182
 11541   Illinois       Industrial Fire & Casualty Insurance Company            59,594            -        59,594
 20257   Illinois       Insurance Company of Florida                           220,858            -       220,858
 11584   Illinois       Integrity Insurance Company                            927,783      246,198       681,585
 38091   Illinois       Intercontinental Insurance Company                     181,936      102,646        79,290
 14346   Illinois       Iowa National Mutual Insurance Company                  18,836       79,217       (60,381)
 11649   Illinois       Kenilworth Insurance Company                                61            -            61
 15636   Illinois       Lutheran Benevolent Insurance Exchange                   9,713            -         9,713
 10875   Illinois       Mid American Insurance Company                       1,061,797            -     1,061,797
 23493   Illinois       Midland Insurance Company                              274,498            -       274,498
 23566   Illinois       Millers National Insurance Company                     307,692            -       307,692
 23604   Illinois       Mission Insurance Company                              127,389            -       127,389
 35033   Illinois       Mission National Insurance Company                      42,173            -        42,173
 36846   Illinois       Oil and Gas Insurance Company                            3,309            -         3,309
 38598   Illinois       Optimum Insurance Company of Illinois                  125,789            -       125,789
 26571   Illinois       Pine Top Insurance Company                              11,351        3,619         7,732
 36633   Illinois       Premier Alliance Insurance Company                   1,134,415            -     1,134,415
 12343   Illinois       Prestige Casualty Company                            4,752,112    2,761,523     1,990,589
 32476   Illinois       Professional Medical Insurance Company                  99,931            -        99,931
 16349   Illinois       Professional Mutual Insurance Company                   45,684            -        45,684
 12394   Illinois       Protective Casualty Insurance Company                    4,161            -         4,161
 26603   Illinois       Reliable Insurance Company                              69,831            -        69,831
 24570   Illinois       Reserve Insurance Company                               68,815            -        68,815
 17019   Illinois       River Forest Insurance Company                       4,693,106            -     4,693,106
 24929   Illinois       Security Casualty Company                                  505            -           505
 12688   Illinois       State Security Insurance Company                     1,336,593            -     1,336,593
 12955   Illinois       Transit Casualty Insurance Company                     170,696    1,325,328    (1,154,632)
 12971   Illinois       Union Indemnity Insurance Company of New York            5,413            -         5,413
 15741   Illinois       United Community Insurance Company                   1,181,707            -     1,181,707
 42528   Illinois       United Fire Insurance Company                           53,224            -        53,224
 25410   Illinois       Universal Security Insurance Company                   420,834            -       420,834
 32883   Illinois       Western Employers Insurance Company                      7,438            -         7,438
 10065   Indiana        Allied Fidelity Insurance Company                        6,108       22,943       (16,835)
 30392   Indiana        American Commercial Liability Insurance Company        220,937          572       220,365
 10154   Indiana        American Druggists' Insurance Company                    1,249            -         1,249
 15490   Indiana        American Interinsurance Exchange                             -      672,457      (672,457)
 19550   Indiana        American Mutual Insurance Company of Boston (AMI)        1,174            -         1,174
 19569   Indiana        American Mutual Liability Insurance Company             15,578        3,554        12,024
 19747   Indiana        American Universal Insurance Company                     5,894            -         5,894
 27910   Indiana        Commonwealth General Insurance Company                 177,276            -       177,276
 24287   Indiana        Edison Insurance Company                                 3,892            -         3,892
 21369   Indiana        Employers Casualty Company                              34,524       21,227        13,297
 39918   Indiana        Guard Casualty & Surety Insurance Company                    -       91,381       (91,381)
 23590   Indiana        Holland-America Insurance Company                        3,021            -         3,021
 14230   Indiana        Ideal Mutual Insurance Company                           7,877          162         7,715
                     National Conference of Insurance Guaranty Funds
                                 Financial History - 1996
NAIC # Guaranty                           Insolvent Company                 Payments    Recoveries Net Expenses
       Association

 11495   Indiana        Imperial Insurance Company                                  -        5,274       (5,274)
 20257   Indiana        Insurance Company of Florida                            3,706            -        3,706
 11584   Indiana        Integrity Insurance Company                            14,468            -       14,468
 38091   Indiana        Intercontinental Insurance Company                     16,351       58,632      (42,281)
 42838   Indiana        Interstate Casualty Insurance Company                       -       13,227      (13,227)
 23493   Indiana        Midland Insurance Company                              23,743            -       23,743
 23566   Indiana        Millers National Insurance Company                      3,788        1,664        2,124
 23604   Indiana        Mission Insurance Company                              16,274      100,000      (83,726)
 18783   Indiana        Paxton National Insurance Company                       9,860          149        9,711
 36633   Indiana        Premier Alliance Insurance Company                      1,135            -        1,135
 12343   Indiana        Prestige Casualty Company                               1,747        4,463       (2,716)
 32476   Indiana        Professional Medical Insurance Company                 93,737            -       93,737
 16349   Indiana        Professional Mutual Insurance Company                   3,218            -        3,218
 24210   Indiana        Regency Equities Reinsurance Company                   81,377            -       81,377
 12505   Indiana        Rockwood Insurance Company                              7,282            -        7,282
 25259   Indiana        State Automobile Insurance Association                 44,712            -       44,712
 12688   Indiana        State Security Insurance Company                       85,020            -       85,020
 12955   Indiana        Transit Casualty Insurance Company                     16,785       75,117      (58,332)
 15741   Indiana        United Community Insurance Company                     88,383            -       88,383
 25410   Indiana        Universal Security Insurance Company                   31,908            -       31,908
 10065   Iowa           Allied Fidelity Insurance Company                           3            -            3
 10154   Iowa           American Druggists' Insurance Company                       1            -            1
 15490   Iowa           American Interinsurance Exchange                           18      223,682     (223,664)
 19550   Iowa           American Mutual Insurance Company of Boston (AMI)      49,082       22,020       27,062
 19569   Iowa           American Mutual Liability Insurance Company            22,341      140,723     (118,382)
 19747   Iowa           American Universal Insurance Company                        1            -            1
 32956   Iowa           Carriers Casualty Company                                   -      860,029     (860,029)
 10529   Iowa           Carriers Insurance Company                             30,431            -       30,431
 24287   Iowa           Edison Insurance Company                                  864            -          864
 21369   Iowa           Employers Casualty Company                              5,239       24,960      (19,721)
 21466   Iowa           Excalibur Insurance Company                             5,714            -        5,714
 18937   Iowa           Great Global Assurance Company                          1,677      277,116     (275,439)
 14230   Iowa           Ideal Mutual Insurance Company                          2,365      104,916     (102,551)
 11584   Iowa           Integrity Insurance Company                             4,774            1        4,773
 38091   Iowa           Intercontinental Insurance Company                     12,155       12,043          112
 14346   Iowa           Iowa National Mutual Insurance Company                 60,805            -       60,805
 00049   Iowa           ISBE Business Insurance Association                    53,785        3,396       50,389
 A0029   Iowa           Maryland Indemnity Insurance Company                        -        2,016       (2,016)
 23493   Iowa           Midland Insurance Company                               4,176            -        4,176
 23604   Iowa           Mission Insurance Company                              24,097            -       24,097
 35033   Iowa           Mission National Insurance Company                      1,888            -        1,888
 36633   Iowa           Premier Alliance Insurance Company                    651,269            -      651,269
 32476   Iowa           Professional Medical Insurance Company                    153            -          153
 24570   Iowa           Reserve Insurance Company                                 450            -          450
 12505   Iowa           Rockwood Insurance Company                             55,047            -       55,047
 12955   Iowa           Transit Casualty Insurance Company                      3,542      118,744     (115,202)
 12971   Iowa           Union Indemnity Insurance Company of New York               2            -            2
 15741   Iowa           United Community Insurance Company                    109,398            -      109,398
 25410   Iowa           Universal Security Insurance Company                   20,632            -       20,632
 32883   Iowa           Western Employers Insurance Company                         1            -            1
 19550   Kansas         American Mutual Insurance Company of Boston (AMI)           -        7,752       (7,752)
                     National Conference of Insurance Guaranty Funds
                                 Financial History - 1996
NAIC # Guaranty                            Insolvent Company                         Payments     Recoveries Net Expenses
       Association

 19569   Kansas         American Mutual Liability Insurance Company                        295        39,849      (39,554)
 19747   Kansas         American Universal Insurance Company                            11,544             -       11,544
 10529   Kansas         Carriers Insurance Company                                      59,366             -       59,366
 27910   Kansas         Commonwealth General Insurance Company                          27,333             -       27,333
 24287   Kansas         Edison Insurance Company                                       (40,707)            -      (40,707)
 21369   Kansas         Employers Casualty Company                                         786         2,006       (1,220)
 21385   Kansas         Employers National Insurance Company                               214             -          214
 21466   Kansas         Excalibur Insurance Company                                         22             -           22
 14230   Kansas         Ideal Mutual Insurance Company                                 (59,114)            -      (59,114)
 11584   Kansas         Integrity Insurance Company                                      6,926             -        6,926
 38091   Kansas         Intercontinental Insurance Company                              13,161         3,702        9,459
 14346   Kansas         Iowa National Mutual Insurance Company                          12,471             -       12,471
 23493   Kansas         Midland Insurance Company                                          715             -          715
 23604   Kansas         Mission Insurance Company                                        3,456             -        3,456
 35033   Kansas         Mission National Insurance Company                               1,221             -        1,221
 26115   Kansas         National Colonial Insurance Company                              5,231         7,555       (2,324)
 36633   Kansas         Premier Alliance Insurance Company                             (78,017)            -      (78,017)
 32476   Kansas         Professional Medical Insurance Company                         293,493             -      293,493
 44024   Kansas         Professional Mutual Insurance Company Risk Retention Group         371             -          371
 24570   Kansas         Reserve Insurance Company                                          471             -          471
 12505   Kansas         Rockwood Insurance Company                                       3,331             -        3,331
 12947   Kansas         Town & Country Insurance Company                                37,041             -       37,041
 12955   Kansas         Transit Casualty Insurance Company                               1,774        46,265      (44,491)
 13153   Kansas         West General Insurance Company                                  35,921             -       35,921
 32883   Kansas         Western Employers Insurance Company                                910             -          910
 10065   Kentucky       Allied Fidelity Insurance Company                                    -           767         (767)
 10154   Kentucky       American Druggists' Insurance Company                           51,912             -       51,912
 28533   Kentucky       American Insurance and Indemnity Company                        14,905             -       14,905
 15490   Kentucky       American Interinsurance Exchange                                   302        23,590      (23,288)
 19550   Kentucky       American Mutual Insurance Company of Boston (AMI)              161,721        66,454       95,267
 19569   Kentucky       American Mutual Liability Insurance Company                    305,338       444,351     (139,013)
 10529   Kentucky       Carriers Insurance Company                                       5,591             -        5,591
 22349   Kentucky       Early American Insurance Company                                     5             -            5
 24287   Kentucky       Edison Insurance Company                                        54,014             -       54,014
 21369   Kentucky       Employers Casualty Company                                      25,096        51,752      (26,656)
 11975   Kentucky       First Southern Insurance Company                               103,693             -      103,693
 18937   Kentucky       Great Global Assurance Company                                       -         1,571       (1,571)
 14230   Kentucky       Ideal Mutual Insurance Company                                 173,461         1,925      171,536
 11584   Kentucky       Integrity Insurance Company                                     26,332        41,174      (14,842)
 38091   Kentucky       Intercontinental Insurance Company                             376,375             -      376,375
 23493   Kentucky       Midland Insurance Company                                       43,203             -       43,203
 23604   Kentucky       Mission Insurance Company                                       16,985             -       16,985
 36846   Kentucky       Oil and Gas Insurance Company                                    4,197             -        4,197
 36633   Kentucky       Premier Alliance Insurance Company                              83,504             -       83,504
 12505   Kentucky       Rockwood Insurance Company                                         177             -          177
 12955   Kentucky       Transit Casualty Insurance Company                              34,289       130,629      (96,340)
 12971   Kentucky       Union Indemnity Insurance Company of New York                    3,755             -        3,755
 15741   Kentucky       United Community Insurance Company                             166,061             -      166,061
 32883   Kentucky       Western Employers Insurance Company                              9,936             -        9,936
 37389   Louisiana      Alliance Casualty Insurance Company                            583,444       200,000      383,444
 10065   Louisiana      Allied Fidelity Insurance Company                               12,177       312,500     (300,323)
                     National Conference of Insurance Guaranty Funds
                                 Financial History - 1996
NAIC # Guaranty                            Insolvent Company                         Payments      Recoveries Net Expenses
       Association

 10154   Louisiana      American Druggists' Insurance Company                             34,746             -        34,746
 19593   Louisiana      American Fidelity Fire Insurance Company (AFF)                    17,800             -        17,800
 23299   Louisiana      American Lloyds                                                  382,017             -       382,017
 19550   Louisiana      American Mutual Insurance Company of Boston (AMI)                286,611       124,321       162,290
 19569   Louisiana      American Mutual Liability Insurance Company                      587,626       666,529       (78,903)
 33260   Louisiana      American National Agents Insurance Company (ANA)                 744,672             -       744,672
 44555   Louisiana      American Surety & Fidelity Insurance Company                     495,889             -       495,889
 19747   Louisiana      American Universal Insurance Company                             354,746             -       354,746
 10286   Louisiana      Andrew Jackson Casualty Insurance Company                        122,834       (42,261)      165,095
 22080   Louisiana      Anglo-American Insurance Company                                 541,973     1,960,524    (1,418,551)
 33774   Louisiana      Arist National Insurance (Certified Lloyds)                      660,334             -       660,334
 35343   Louisiana                                                                        24,510
                        Aspen Indemnity Liquidating Trust (Formerly Aspen Indemnity Corporation)             -        24,510
 23770   Louisiana      Automotive Casualty Insurance Company, Inc. (C.A.R.)           3,677,455     1,000,000     2,677,455
 36005   Louisiana      Bonneville Insurance Company                                      35,058       135,500      (100,442)
 13536   Louisiana      Cadillac Insurance Company                                        35,194             -        35,194
 10529   Louisiana      Carriers Insurance Company                                        18,249             -        18,249
 41017   Louisiana      Cascade Insurance Company                                        429,619             -       429,619
 31836   Louisiana      Champion Insurance Company                                    81,776,297     2,300,000    79,476,297
 43591   Louisiana      Colonial Lloyds Insurance Company                                917,580             -       917,580
 25003   Louisiana      Comco Insurance Company                                          315,674             -       315,674
 28827   Louisiana      Dixie Lloyds Insurance Company                                   256,931       100,000       156,931
 22349   Louisiana      Early American Insurance Company                                 109,406             -       109,406
 38423   Louisiana      Eastern Indemnity Company of Maryland                            236,896             -       236,896
 21369   Louisiana      Employers Casualty Company                                       235,287             -       235,287
 21385   Louisiana      Employers National Insurance Company                           1,693,347             -     1,693,347
 21466   Louisiana      Excalibur Insurance Company                                       28,612             -        28,612
 39179   Louisiana      Fidelity Fire & Casualty Insurance Company                       471,745             -       471,745
 11975   Louisiana      First Southern Insurance Company                                 188,121        80,000       108,121
 31844   Louisiana      General Insurance Company                                          9,654             -         9,654
 21440   Louisiana      Gulf Coast Casualty Insurance Company                            525,104             -       525,104
 14230   Louisiana      Ideal Mutual Insurance Company                                   228,673             -       228,673
 28690   Louisiana      Imperial Lloyds Insurance Company                                 50,717             1        50,716
 11584   Louisiana      Integrity Insurance Company                                      114,692        49,063        65,629
 16110   Louisiana      Laramie Insurance Company                                        301,385             -       301,385
 32000   Louisiana      Liberty Lloyds                                                 3,313,857     5,000,000    (1,686,143)
 33634   Louisiana      Lloyds Assurance Of Louisiana                                    871,673       300,000       571,673
 43648   Louisiana      Lloyds of Louisiana                                               37,441        36,601           840
 36218   Louisiana      Magnolia Fire & Casualty Insurance Company                       169,055       315,570      (146,515)
 23639   Louisiana      MCA Insurance Company                                                279             -           279
 35440   Louisiana      Mid American Casualty Company                                      2,534             -         2,534
 23493   Louisiana      Midland Insurance Company                                        416,509             -       416,509
 23604   Louisiana      Mission Insurance Company                                        126,531             -       126,531
 35033   Louisiana      Mission National Insurance Company                                13,370             -        13,370
 35467   Louisiana      National Allied Insurance Company of Texas                        20,456         1,342        19,114
 29556   Louisiana      New England International Surety of America, Inc.                138,394    (2,632,615)    2,771,009
 40860   Louisiana      North American Indemnity Company                                 186,659             -       186,659
 20214   Louisiana      Ohio General Insurance Company                                   260,329             -       260,329
 35874   Louisiana      Old Hickory Casualty Insurance Company                           513,466       100,000       413,466
 41912   Louisiana      Pacific Marine Insurance Company of Washington                   133,279             -       133,279
 21920   Louisiana      Pelican State Mutual Insurance Company                         2,786,867     1,500,000     1,286,867
 36633   Louisiana      Premier Alliance Insurance Company                                87,503             -        87,503
                     National Conference of Insurance Guaranty Funds
                                 Financial History - 1996
NAIC # Guaranty                           Insolvent Company                 Payments      Recoveries Net Expenses
       Association

 17949   Louisiana      Presidential Fire and Casualty Company                 751,671              -       751,671
 12394   Louisiana      Protective Casualty Insurance Company                  188,166              -       188,166
 24570   Louisiana      Reserve Insurance Company                               70,671              -        70,671
 12505   Louisiana      Rockwood Insurance Company                           1,850,285        759,922     1,090,363
 36293   Louisiana      South Central Insurance Company                          9,088         50,000       (40,912)
 12602   Louisiana      Southern American Insurance Company                    151,146              -       151,146
 30414   Louisiana      Sovereign Fire & Casualty Insurance Company            181,126              -       181,126
 14672   Louisiana      Sunbelt Southern Lloyds                                  2,633          1,417         1,216
 12955   Louisiana      Transit Casualty Insurance Company                   1,440,934      4,301,975    (2,861,041)
 29416   Louisiana      U.S. Indemnity Assurance Company                         8,832              -         8,832
 12971   Louisiana      Union Indemnity Insurance Company of New York            4,341              -         4,341
 15741   Louisiana      United Community Insurance Company                   2,090,843              -     2,090,843
 25410   Louisiana      Universal Security Insurance Company                   159,800              -       159,800
 32883   Louisiana      Western Employers Insurance Company                     26,806              -        26,806
 13277   Maine          Abington Mutual Insurance Company                        9,376              -         9,376
 10081   Maine          Ambassador Insurance Company                                 -        171,352      (171,352)
 10154   Maine          American Druggists' Insurance Company                      818              -           818
 19550   Maine          American Mutual Insurance Company of Boston (AMI)      429,582        334,097        95,485
 19569   Maine          American Mutual Liability Insurance Company         (6,768,024)    (4,938,366)   (1,829,658)
 19747   Maine          American Universal Insurance Company                    55,832        269,577      (213,745)
 10529   Maine          Carriers Insurance Company                               5,067              -         5,067
 21016   Maine          Covenant Mutual Insurance Company                          (43)             -           (43)
 18937   Maine          Great Global Assurance Company                               -          1,159        (1,159)
 14230   Maine          Ideal Mutual Insurance Company                          41,577              -        41,577
 11584   Maine          Integrity Insurance Company                              3,934              -         3,934
 23493   Maine          Midland Insurance Company                               10,207              -        10,207
 23604   Maine          Mission Insurance Company                            2,514,579              -     2,514,579
 32476   Maine          Professional Medical Insurance Company                  34,913              -        34,913
 24570   Maine          Reserve Insurance Company                                1,090              -         1,090
 12955   Maine          Transit Casualty Insurance Company                       5,799        125,324      (119,525)
 15741   Maine          United Community Insurance Company                         296              -           296
 32883   Maine          Western Employers Insurance Company                     14,318              -        14,318
 10065   Maryland       Allied Fidelity Insurance Company                            -            289          (289)
 10154   Maryland       American Druggists' Insurance Company                    3,675              -         3,675
 19550   Maryland       American Mutual Insurance Company of Boston (AMI)      137,514      1,350,840    (1,213,326)
 19569   Maryland       American Mutual Liability Insurance Company            857,975      4,162,876    (3,304,901)
 37290   Maryland       AzStar Casualty Company                                 32,294              -        32,294
 10529   Maryland       Carriers Insurance Company                             384,688              -       384,688
 20737   Maryland       Consolidated Mutual Insurance                            3,199              -         3,199
 38423   Maryland       Eastern Indemnity Company of Maryland                   (3,000)        54,521       (57,521)
 21369   Maryland       Employers Casualty Company                               5,176         12,368        (7,192)
 14230   Maryland       Ideal Mutual Insurance Company                         115,639              -       115,639
 11584   Maryland       Integrity Insurance Company                            195,106              -       195,106
 27979   Maryland       International Underwriters Insurance Company             5,292        104,000       (98,708)
 42838   Maryland       Interstate Casualty Insurance Company                        -         13,221       (13,221)
 A0029   Maryland       Maryland Indemnity Insurance Company                    17,447         55,482       (38,035)
 23639   Maryland       MCA Insurance Company                                      258              -           258
 23493   Maryland       Midland Insurance Company                              402,976              -       402,976
 23566   Maryland       Millers National Insurance Company                           -          1,232        (1,232)
 23604   Maryland       Mission Insurance Company                               29,488              -        29,488
 18783   Maryland       Paxton National Insurance Company                        3,126              -         3,126
                         National Conference of Insurance Guaranty Funds
                                     Financial History - 1996
NAIC # Guaranty                               Insolvent Company                 Payments      Recoveries Net Expenses
       Association

 36633   Maryland           Premier Alliance Insurance Company                       1,783              -         1,783
 12505   Maryland           Rockwood Insurance Company                             929,897              -       929,897
 12955   Maryland           Transit Casualty Insurance Company                     356,219      1,493,111    (1,136,892)
 15741   Maryland           United Community Insurance Company                     155,731              -       155,731
 32883   Maryland           Western Employers Insurance Company                     29,587              -        29,587
 13226   Maryland           Westmoreland Casualty Insurance Company                (30,101)       349,047      (379,148)
 13277   Massachusetts      Abington Mutual Insurance Company                    5,461,048      2,257,739     3,203,309
 19550   Massachusetts      American Mutual Insurance Company of Boston (AMI)   (7,643,328)    (5,414,913)   (2,228,415)
 19569   Massachusetts      American Mutual Liability Insurance Company           (258,939)     3,965,942    (4,224,881)
 19747   Massachusetts      American Universal Insurance Company                   664,553              -       664,553
A0066    Massachusetts      Associated Merchants Mutual                               (127)             -          (127)
 21016   Massachusetts      Covenant Mutual Insurance Company                       18,481              -        18,481
 24287   Massachusetts      Edison Insurance Company                                 1,414              -         1,414
 21369   Massachusetts      Employers Casualty Company                              71,960              -        71,960
 28088   Massachusetts      Equity General Insurance Company                         1,402          6,853        (5,451)
 21466   Massachusetts      Excalibur Insurance Company                                  1              -             1
 18937   Massachusetts      Great Global Assurance Company                               -            794          (794)
 14230   Massachusetts      Ideal Mutual Insurance Company                          35,097          6,495        28,602
 11584   Massachusetts      Integrity Insurance Company                             74,079        138,724       (64,645)
 42838   Massachusetts      Interstate Casualty Insurance Company                        -         17,040       (17,040)
 23639   Massachusetts      MCA Insurance Company                                    3,826              -         3,826
 23493   Massachusetts      Midland Insurance Company                               73,083              -        73,083
 23566   Massachusetts      Millers National Insurance Company                      (1,310)             -        (1,310)
 23604   Massachusetts      Mission Insurance Company                               31,341              -        31,341
 35033   Massachusetts      Mission National Insurance Company                     (78,526)             -       (78,526)
 36633   Massachusetts      Premier Alliance Insurance Company                      31,233              -        31,233
 24570   Massachusetts      Reserve Insurance Company                                  805              -           805
A0074    Massachusetts      Rockland Mutual Insurance                                 (216)             -          (216)
 12955   Massachusetts      Transit Casualty Insurance Company                     325,355      1,026,780      (701,425)
 12971   Massachusetts      Union Indemnity Insurance Company of New York           17,851              -        17,851
 15741   Massachusetts      United Community Insurance Company                     858,249              -       858,249
 41971   Massachusetts      Warwick Insurance Company                              121,007              -       121,007
 32883   Massachusetts      Western Employers Insurance Company                    142,436              -       142,436
 30392   Michigan           American Commercial Liability Insurance Company        333,144              -       333,144
 19585   Michigan           American Consumers Insurance Company                     2,351              -         2,351
 10154   Michigan           American Druggists' Insurance Company                   26,469              -        26,469
 19593   Michigan           American Fidelity Fire Insurance Company (AFF)          62,792              -        62,792
 19550   Michigan           American Mutual Insurance Company of Boston (AMI)      135,754        628,856      (493,102)
 19569   Michigan           American Mutual Liability Insurance Company            553,745      1,799,419    (1,245,674)
 19747   Michigan           American Universal Insurance Company                    76,973              -        76,973
 13536   Michigan           Cadillac Insurance Company                             113,309              -       113,309
 10529   Michigan           Carriers Insurance Company                             229,813              -       229,813
 41017   Michigan           Cascade Insurance Company                                  228              -           228
A0006    Michigan           Citizens' Casualty Insurance Company                    11,278              -        11,278
 19489   Michigan           Commercial Underwriters                                    597              -           597
 20737   Michigan           Consolidated Mutual Insurance                              141              -           141
 38423   Michigan           Eastern Indemnity Company of Maryland                        -         54,144       (54,144)
 24287   Michigan           Edison Insurance Company                                 1,658              -         1,658
 21369   Michigan           Employers Casualty Company                             137,776              -       137,776
BBBBB    Michigan           Expenses not charged to an insolvency                   83,048              -        83,048
 18937   Michigan           Great Global Assurance Company                           1,518              -         1,518
                       National Conference of Insurance Guaranty Funds
                                   Financial History - 1996
NAIC # Guaranty                             Insolvent Company                 Payments      Recoveries Net Expenses
       Association

 14230   Michigan         Ideal Mutual Insurance Company                         134,799         2,459       132,340
 20257   Michigan         Insurance Company of Florida                             1,124             -         1,124
 11584   Michigan         Integrity Insurance Company                             36,842             -        36,842
 38091   Michigan         Intercontinental Insurance Company                      60,946         8,359        52,587
 23639   Michigan         MCA Insurance Company                                    9,773             -         9,773
 A0031   Michigan         Medallion Insurance Company                             17,649             -        17,649
 23493   Michigan         Midland Insurance Company                              100,579             -       100,579
 23604   Michigan         Mission Insurance Company                               77,217             -        77,217
 35033   Michigan         Mission National Insurance Company                       2,713             -         2,713
 20214   Michigan         Ohio General Insurance Company                             174             -           174
 36846   Michigan         Oil and Gas Insurance Company                          252,391             -       252,391
 36633   Michigan         Premier Alliance Insurance Company                     627,800             -       627,800
 12343   Michigan         Prestige Casualty Company                                  212             -           212
 32476   Michigan         Professional Medical Insurance Company                     817             -           817
 12386   Michigan         Proprietors’ Insurance Company                             144             -           144
 24570   Michigan         Reserve Insurance Company                                3,233             -         3,233
 29165   Michigan         Texas Fire & Casualty Company                              202             -           202
 12955   Michigan         Transit Casualty Insurance Company                     106,509     5,852,809    (5,746,300)
 12971   Michigan         Union Indemnity Insurance Company of New York           23,570             -        23,570
 15741   Michigan         United Community Insurance Company                     187,371             -       187,371
 42528   Michigan         United Fire Insurance Company                           14,897             -        14,897
 32883   Michigan         Western Employers Insurance Company                      2,661         2,662            (1)
 10065   Minnesota        Allied Fidelity Insurance Company                          678             -           678
 19550   Minnesota        American Mutual Insurance Company of Boston (AMI)    2,012,706             -     2,012,706
 19569   Minnesota        American Mutual Liability Insurance Company          2,664,908             -     2,664,908
 10707   Minnesota        American Star Insurance Company                          1,029             -         1,029
 19747   Minnesota        American Universal Insurance Company                    40,524             -        40,524
 10529   Minnesota        Carriers Insurance Company                             169,279             -       169,279
 24287   Minnesota        Edison Insurance Company                                 3,167             -         3,167
 21369   Minnesota        Employers Casualty Company                              33,789             -        33,789
 21466   Minnesota        Excalibur Insurance Company                            392,448             -       392,448
 18937   Minnesota        Great Global Assurance Company                         316,353             -       316,353
 14230   Minnesota        Ideal Mutual Insurance Company                         723,730             -       723,730
 11584   Minnesota        Integrity Insurance Company                             28,670             -        28,670
 14346   Minnesota        Iowa National Mutual Insurance Company               1,326,346             -     1,326,346
 23493   Minnesota        Midland Insurance Company                              103,301             -       103,301
 23604   Minnesota        Mission Insurance Company                                6,620             -         6,620
 35033   Minnesota        Mission National Insurance Company                      27,021             -        27,021
 24180   Minnesota        National Family Insurance Corporation                  148,344             -       148,344
 36633   Minnesota        Premier Alliance Insurance Company                      32,843             -        32,843
 12955   Minnesota        Transit Casualty Insurance Company                      96,594             -        96,594
 15741   Minnesota        United Community Insurance Company                     473,476             -       473,476
 19550   Mississippi      American Mutual Insurance Company of Boston (AMI)       47,708        31,948        15,760
 19569   Mississippi      American Mutual Liability Insurance Company            350,334       163,699       186,635
 10286   Mississippi      Andrew Jackson Casualty Insurance Company               15,970             -        15,970
 13536   Mississippi      Cadillac Insurance Company                               2,756             -         2,756
 25003   Mississippi      Comco Insurance Company                                   (752)            -          (752)
 27910   Mississippi      Commonwealth General Insurance Company                 551,465             -       551,465
 21369   Mississippi      Employers Casualty Company                              66,942       142,751       (75,809)
 21385   Mississippi      Employers National Insurance Company                   197,511       219,893       (22,382)
 37702   Mississippi      Enterprise Insurance Company                           158,522             -       158,522
                       National Conference of Insurance Guaranty Funds
                                   Financial History - 1996
NAIC # Guaranty                             Insolvent Company                 Payments    Recoveries Net Expenses
       Association

BBBBB    Mississippi      Expenses not charged to an insolvency                   9,610            -        9,610
 18937   Mississippi      Great Global Assurance Company                              -       21,848      (21,848)
 14230   Mississippi      Ideal Mutual Insurance Company                         20,339          275       20,064
 11584   Mississippi      Integrity Insurance Company                            34,241       59,404      (25,163)
 23493   Mississippi      Midland Insurance Company                             183,590            -      183,590
 23604   Mississippi      Mission Insurance Company                              11,423            -       11,423
 35033   Mississippi      Mission National Insurance Company                      3,711            -        3,711
A0084    Mississippi      Mobile County Mutual                                        -      300,000     (300,000)
 24023   Mississippi      North-West Insurance Company                              167            -          167
 21920   Mississippi      Pelican State Mutual Insurance Company                  2,086            -        2,086
 36633   Mississippi      Premier Alliance Insurance Company                    132,696            -      132,696
 12505   Mississippi      Rockwood Insurance Company                                  -        2,079       (2,079)
 12602   Mississippi      Southern American Insurance Company                       192            -          192
 12955   Mississippi      Transit Casualty Insurance Company                     69,090      280,307     (211,217)
 15741   Mississippi      United Community Insurance Company                    156,565            -      156,565
 32883   Mississippi      Western Employers Insurance Company                       910            -          910
 13226   Mississippi      Westmoreland Casualty Insurance Company                22,019      633,081     (611,062)
 19550   Missouri         American Mutual Insurance Company of Boston (AMI)       7,684            -        7,684
 19569   Missouri         American Mutual Liability Insurance Company            53,410            -       53,410
 19747   Missouri         American Universal Insurance Company                      137            -          137
 26000   Missouri         Bel-Aire Insurance Company                             44,500            -       44,500
 10529   Missouri         Carriers Insurance Company                              3,133            -        3,133
 27910   Missouri         Commonwealth General Insurance Company                412,833            -      412,833
 24287   Missouri         Edison Insurance Company                                3,138            -        3,138
 21369   Missouri         Employers Casualty Company                             23,384            -       23,384
 21385   Missouri         Employers National Insurance Company                  261,869            -      261,869
BBBBB    Missouri         Expenses not charged to an insolvency                  95,182            -       95,182
 11975   Missouri         First Southern Insurance Company                       26,919            -       26,919
 14230   Missouri         Ideal Mutual Insurance Company                         19,136            -       19,136
 11584   Missouri         Integrity Insurance Company                           467,565            -      467,565
 38091   Missouri         Intercontinental Insurance Company                     30,710            -       30,710
 35440   Missouri         Mid American Casualty Company                           7,987            -        7,987
 23493   Missouri         Midland Insurance Company                             383,274            -      383,274
 23604   Missouri         Mission Insurance Company                              37,176            -       37,176
 23710   Missouri         Missouri Provident Insurance Company                    9,147            -        9,147
 24023   Missouri         North-West Insurance Company                            3,620            -        3,620
 20214   Missouri         Ohio General Insurance Company                         47,526            -       47,526
 36633   Missouri         Premier Alliance Insurance Company                    330,056            -      330,056
 32476   Missouri         Professional Medical Insurance Company                477,144            -      477,144
 16349   Missouri         Professional Mutual Insurance Company                   1,320            -        1,320
 12505   Missouri         Rockwood Insurance Company                                 50            -           50
 12955   Missouri         Transit Casualty Insurance Company                     35,758            -       35,758
 12971   Missouri         Union Indemnity Insurance Company of New York             363            -          363
 15741   Missouri         United Community Insurance Company                     22,537            -       22,537
 13153   Missouri         West General Insurance Company                         39,943            -       39,943
 18929   Montana          AIM Insurance Company                                  39,409            -       39,409
 10065   Montana          Allied Fidelity Insurance Company                       1,631            -        1,631
 19569   Montana          American Mutual Liability Insurance Company             7,195            -        7,195
 21369   Montana          Employers Casualty Company                             22,009      225,000     (202,991)
 11290   Montana          Glacier General Assurance Company                     488,553            -      488,553
 18937   Montana          Great Global Assurance Company                         26,971      754,904     (727,933)
                     National Conference of Insurance Guaranty Funds
                                 Financial History - 1996
NAIC # Guaranty                           Insolvent Company                 Payments      Recoveries Net Expenses
       Association

 14230   Montana        Ideal Mutual Insurance Company                              86             -            86
 11584   Montana        Integrity Insurance Company                                923             -           923
 34320   Montana        Intermountain Insurance Company                        259,649        78,872       180,777
 23493   Montana        Midland Insurance Company                                  289             -           289
 23604   Montana        Mission Insurance Company                               42,481             -        42,481
 35033   Montana        Mission National Insurance Company                    (197,423)            -      (197,423)
 18783   Montana        Paxton National Insurance Company                       22,120             -        22,120
 24570   Montana        Reserve Insurance Company                                  463             -           463
 12505   Montana        Rockwood Insurance Company                              36,078       102,678       (66,600)
 12955   Montana        Transit Casualty Insurance Company                         222       139,215      (138,993)
 15741   Montana        United Community Insurance Company                      30,285             -        30,285
 32883   Montana        Western Employers Insurance Company                        239             -           239
 33057   Nebraska       American Excel Insurance Company                        (1,639)            -        (1,639)
 15490   Nebraska       American Interinsurance Exchange                             -       103,800      (103,800)
 19550   Nebraska       American Mutual Insurance Company of Boston (AMI)       95,776         6,072        89,704
 19569   Nebraska       American Mutual Liability Insurance Company                  -        33,468       (33,468)
 21369   Nebraska       Employers Casualty Company                               1,613        29,023       (27,410)
 21466   Nebraska       Excalibur Insurance Company                                407             -           407
 14230   Nebraska       Ideal Mutual Insurance Company                            (334)        9,005        (9,339)
CCCCC    Nebraska       Insolvency not specified                               136,159             -       136,159
 11584   Nebraska       Integrity Insurance Company                              1,639             -         1,639
 14346   Nebraska       Iowa National Mutual Insurance Company                   6,776             -         6,776
 12505   Nebraska       Rockwood Insurance Company                              15,679        27,567       (11,888)
 24929   Nebraska       Security Casualty Company                                    -        51,369       (51,369)
 12955   Nebraska       Transit Casualty Insurance Company                           -        20,294       (20,294)
 10065   Nevada         Allied Fidelity Insurance Company                          109             -           109
 10081   Nevada         Ambassador Insurance Company                            20,394     1,069,013    (1,048,619)
 33057   Nevada         American Excel Insurance Company                           664             -           664
 19593   Nevada         American Fidelity Fire Insurance Company (AFF)             405             -           405
 10707   Nevada         American Star Insurance Company                        254,251     1,539,541    (1,285,290)
 37290   Nevada         AzStar Casualty Company                                363,018             -       363,018
 10421   Nevada         C-F (Cal Farm) Insurance Company                           110             -           110
 20605   Nevada         Commercial Standard Insurance Company                      277             -           277
 10812   Nevada         Coronet Insurance Company                                  463             -           463
 24287   Nevada         Edison Insurance Company                                    18             -            18
 21369   Nevada         Employers Casualty Company                               7,478        38,883       (31,405)
 37702   Nevada         Enterprise Insurance Company                               171             -           171
 28088   Nevada         Equity General Insurance Company                           635             -           635
BBBBB    Nevada         Expenses not charged to an insolvency                   43,277             -        43,277
 18937   Nevada         Great Global Assurance Company                           1,085        69,937       (68,852)
 14230   Nevada         Ideal Mutual Insurance Company                             416             -           416
 11495   Nevada         Imperial Insurance Company                               3,677       188,280      (184,603)
 20257   Nevada         Insurance Company of Florida                             2,376             -         2,376
 11584   Nevada         Integrity Insurance Company                              3,333             -         3,333
 A0029   Nevada         Maryland Indemnity Insurance Company                        (3)           52           (55)
 23493   Nevada         Midland Insurance Company                                  247             -           247
 23604   Nevada         Mission Insurance Company                                2,390             -         2,390
 35033   Nevada         Mission National Insurance Company                         142             -           142
 24023   Nevada         North-West Insurance Company                             1,188             -         1,188
 38350   Nevada         Pacific American Insurance Company                          87        36,342       (36,255)
 18783   Nevada         Paxton National Insurance Company                          649             -           649
                     National Conference of Insurance Guaranty Funds
                                 Financial History - 1996
NAIC # Guaranty                            Insolvent Company                 Payments      Recoveries Net Expenses
       Association

 18089   Nevada          Ponderosa Insurance Company                                105              -         105
 36633   Nevada          Premier Alliance Insurance Company                       1,662              -       1,662
 32476   Nevada          Professional Medical Insurance Company                  45,692              -      45,692
 16349   Nevada          Professional Mutual Insurance Company                      115              -         115
 12394   Nevada          Protective Casualty Insurance Company                    8,216              -       8,216
 12505   Nevada          Rockwood Insurance Company                                  14              -          14
 36900   Nevada          Signal Insurance Lloyds Company                            430              -         430
 12955   Nevada          Transit Casualty Insurance Company                       3,132        197,566    (194,434)
 15741   Nevada          United Community Insurance Company                      61,771              -      61,771
 25410   Nevada          Universal Security Insurance Company                     9,589              -       9,589
 13277   New Hampshire   Abington Mutual Insurance Company                      110,122              -     110,122
 10081   New Hampshire   Ambassador Insurance Company                              (114)       106,170    (106,284)
 19550   New Hampshire   American Mutual Insurance Company of Boston (AMI)      309,718              -     309,718
 19569   New Hampshire   American Mutual Liability Insurance Company           (841,429)    (1,140,640)    299,211
 19747   New Hampshire   American Universal Insurance Company                   239,170              -     239,170
 10529   New Hampshire   Carriers Insurance Company                              15,327              -      15,327
 21016   New Hampshire   Covenant Mutual Insurance Company                          (68)             -         (68)
 24287   New Hampshire   Edison Insurance Company                                   362              -         362
 21369   New Hampshire   Employers Casualty Company                                 (25)             -         (25)
 21466   New Hampshire   Excalibur Insurance Company                               (114)             -        (114)
 18937   New Hampshire   Great Global Assurance Company                               -          1,196      (1,196)
 14230   New Hampshire   Ideal Mutual Insurance Company                          70,752          4,719      66,033
 11584   New Hampshire   Integrity Insurance Company                              2,572              -       2,572
 23639   New Hampshire   MCA Insurance Company                                      222              -         222
 23493   New Hampshire   Midland Insurance Company                                4,361              -       4,361
 23604   New Hampshire   Mission Insurance Company                                  258              -         258
 24570   New Hampshire   Reserve Insurance Company                                  459              -         459
 24929   New Hampshire   Security Casualty Company                                   (1)             -          (1)
 12955   New Hampshire   Transit Casualty Insurance Company                      43,530        431,685    (388,155)
 12971   New Hampshire   Union Indemnity Insurance Company of New York            7,257              -       7,257
 15741   New Hampshire   United Community Insurance Company                         448              -         448
 32883   New Hampshire   Western Employers Insurance Company                    414,245              -     414,245
 13277   New Jersey      Abington Mutual Insurance Company                       37,899              -      37,899
 19585   New Jersey      American Consumers Insurance Company                   157,504              -     157,504
 10154   New Jersey      American Druggists' Insurance Company                   17,760              -      17,760
 19593   New Jersey      American Fidelity Fire Insurance Company (AFF)        (157,221)             -    (157,221)
 19550   New Jersey      American Mutual Insurance Company of Boston (AMI)      261,829              -     261,829
 19569   New Jersey      American Mutual Liability Insurance Company            673,803              -     673,803
 19747   New Jersey      American Universal Insurance Company                    11,705              -      11,705
 16438   New Jersey      Bakers Insurance Company                                36,592              -      36,592
 10715   New Jersey      Colonial Assurance Company                                  64              -          64
 22640   New Jersey      Consolidated Insurance Company                             561              -         561
 13676   New Jersey      Cosmopolitan Mutual Insurance Company                  119,834              -     119,834
 21385   New Jersey      Employers National Insurance Company                    11,746          9,972       1,774
 28339   New Jersey      Gateway Insurance Company                               39,675              -      39,675
 18937   New Jersey      Great Global Assurance Company                               -         51,262     (51,262)
 14230   New Jersey      Ideal Mutual Insurance Company                         215,331         16,424     198,907
 11495   New Jersey      Imperial Insurance Company                                   -            479        (479)
 11584   New Jersey      Integrity Insurance Company                            939,127         19,831     919,296
 42838   New Jersey      Interstate Casualty Insurance Company                   51,298        782,152    (730,854)
 20745   New Jersey      Long Island Insurance Company                               22              -          22
                      National Conference of Insurance Guaranty Funds
                                  Financial History - 1996
NAIC # Guaranty                            Insolvent Company                 Payments      Recoveries Net Expenses
       Association

 A0029   New Jersey      Maryland Indemnity Insurance Company                         -         4,804        (4,804)
 23639   New Jersey      MCA Insurance Company                                1,114,551             -     1,114,551
 23493   New Jersey      Midland Insurance Company                            8,187,101             -     8,187,101
 23566   New Jersey      Millers National Insurance Company                      58,401        34,597        23,804
 23604   New Jersey      Mission Insurance Company                            1,402,010             -     1,402,010
 35033   New Jersey      Mission National Insurance Company                      69,390             -        69,390
 18783   New Jersey      Paxton National Insurance Company                          104             -           104
 16349   New Jersey      Professional Mutual Insurance Company                   11,656             -        11,656
 24570   New Jersey      Reserve Insurance Company                                1,938             -         1,938
 A0041   New Jersey      Resources Insurance Company of New York                      -        23,075       (23,075)
 24929   New Jersey      Security Casualty Company                              (18,672)            -       (18,672)
 15273   New Jersey      Sussex Mutual Insurance Company                         51,639             -        51,639
 12955   New Jersey      Transit Casualty Insurance Company                     137,794     3,327,927    (3,190,133)
 12971   New Jersey      Union Indemnity Insurance Company of New York           58,105             -        58,105
 15741   New Jersey      United Community Insurance Company                   1,653,421             -     1,653,421
 41971   New Jersey      Warwick Insurance Company                            2,804,198     2,064,000       740,198
 32883   New Jersey      Western Employers Insurance Company                     50,027             -        50,027
 18929   New Mexico      AIM Insurance Company                                       14             -            14
 10065   New Mexico      Allied Fidelity Insurance Company                       11,772         3,176         8,596
 39977   New Mexico      Citizens' National Assurance Company                    33,190             -        33,190
 25003   New Mexico      Comco Insurance Company                                  5,262             -         5,262
 21369   New Mexico      Employers Casualty Company                              16,757             -        16,757
 21385   New Mexico      Employers National Insurance Company                   520,692             -       520,692
 11975   New Mexico      First Southern Insurance Company                        83,041             -        83,041
 11363   New Mexico      Great Plains Insurance Company                           6,540             -         6,540
 14230   New Mexico      Ideal Mutual Insurance Company                           1,025             -         1,025
 11584   New Mexico      Integrity Insurance Company                              8,782             -         8,782
 23310   New Mexico      Members Mutual Insurance Company (MMIC)                    694        75,636       (74,942)
 23493   New Mexico      Midland Insurance Company                              130,149             -       130,149
 23604   New Mexico      Mission Insurance Company                              104,463             -       104,463
 35033   New Mexico      Mission National Insurance Company                         771       180,289      (179,518)
AAAAA    New Mexico      Multiple insolvencies                                   55,834             -        55,834
 35467   New Mexico      National Allied Insurance Company of Texas                   -           380          (380)
 31356   New Mexico      New Mexico Casualty Company                              1,055       430,743      (429,688)
 20214   New Mexico      Ohio General Insurance Company                          10,705             -        10,705
 32476   New Mexico      Professional Medical Insurance Company                 158,346             -       158,346
 12505   New Mexico      Rockwood Insurance Company                             281,931       451,712      (169,781)
 12955   New Mexico      Transit Casualty Insurance Company                      27,076       246,409      (219,333)
 15741   New Mexico      United Community Insurance Company                       3,051             -         3,051
 32883   New Mexico      Western Employers Insurance Company                      6,023             -         6,023
 13226   New Mexico      Westmoreland Casualty Insurance Company                 13,166             -        13,166
 13277   New York        Abington Mutual Insurance Company                    1,053,508             -     1,053,508
 19585   New York        American Consumers Insurance Company                   118,431             -       118,431
 10154   New York        American Druggists' Insurance Company                  657,683             -       657,683
 19593   New York        American Fidelity Fire Insurance Company (AFF)         603,899             -       603,899
 19550   New York        American Mutual Insurance Company of Boston (AMI)    2,692,330       818,927     1,873,403
 19569   New York        American Mutual Liability Insurance Company          3,861,121     4,063,486      (202,365)
 A0022   New York        Bakers Mutual Insurance Company                         10,788             -        10,788
 A0006   New York        Citizens' Casualty Insurance Company                    12,169             -        12,169
 20737   New York        Consolidated Mutual Insurance                        1,282,700             -     1,282,700
 13676   New York        Cosmopolitan Mutual Insurance Company                1,513,523             -     1,513,523
                          National Conference of Insurance Guaranty Funds
                                      Financial History - 1996
NAIC # Guaranty                                Insolvent Company             Payments     Recoveries Net Expenses
       Association

 21016   New York            Covenant Mutual Insurance Company                  142,737            -       142,737
 24287   New York            Edison Insurance Company                           194,271            -       194,271
 21369   New York            Employers Casualty Company                         276,154      499,685      (223,531)
 39055   New York            Galaxy Insurance Company                        11,124,566            -    11,124,566
 11339   New York            Great Atlantic Insurance Company                 1,092,526            -     1,092,526
 18937   New York            Great Global Assurance Company                       1,448            -         1,448
 31852   New York            Horizon Insurance Company                        5,190,330            -     5,190,330
 14230   New York            Ideal Mutual Insurance Company                   2,521,922            -     2,521,922
 11495   New York            Imperial Insurance Company                          63,383    3,933,776    (3,870,393)
 11584   New York            Integrity Insurance Company                      1,203,260      380,787       822,473
 20745   New York            Long Island Insurance Company                      102,669            -       102,669
 23639   New York            MCA Insurance Company                            1,403,211            -     1,403,211
 23493   New York            Midland Insurance Company                        2,659,951            -     2,659,951
 23566   New York            Millers National Insurance Company                   9,873        6,542         3,331
 23604   New York            Mission Insurance Company                          606,119            -       606,119
 35033   New York            Mission National Insurance Company                  38,671            -        38,671
 14729   New York            Mutual Fire Marine and Inland                    1,993,658    2,621,931      (628,273)
 12025   New York            Nassau Insurance Company                           154,594            -       154,594
 10278   New York            Northumberland General Insurance                   137,112            -       137,112
 36846   New York            Oil and Gas Insurance Company                      176,080            -       176,080
 A0004   New York            Professional Insurance Company                   1,174,597            -     1,174,597
 12386   New York            Proprietors' Insurance Company                      77,043            -        77,043
 A0041   New York            Resources Insurance Company of New York             23,069            -        23,069
 12955   New York            Transit Casualty Insurance Company               7,197,272    9,402,941    (2,205,669)
 12971   New York            Union Indemnity Insurance Company of New York    3,053,556            -     3,053,556
 41971   New York            Warwick Insurance Company                          694,640       16,000       678,640
 32883   New York            Western Employers Insurance Company                839,701            -       839,701
 11479   New York            Whiting National Insurance Company               1,313,710            -     1,313,710
 23485   New York            Yorktown Indemnity Company                         223,343            -       223,343
 19569   North Carolina      American Mutual Liability Insurance Company            798            -           798
 19747   North Carolina      American Universal Insurance Company                12,137            -        12,137
 21369   North Carolina      Employers Casualty Company                          43,687            -        43,687
 21466   North Carolina      Excalibur Insurance Company                              5            -             5
 14230   North Carolina      Ideal Mutual Insurance Company                       5,627            -         5,627
 20257   North Carolina      Insurance Company of Florida                           374            -           374
 11584   North Carolina      Integrity Insurance Company                         13,592            -        13,592
 42838   North Carolina      Interstate Casualty Insurance Company              137,530            -       137,530
 14346   North Carolina      Iowa National Mutual Insurance Company                  34            -            34
 23639   North Carolina      MCA Insurance Company                                   77            -            77
 23493   North Carolina      Midland Insurance Company                           14,718            -        14,718
 23604   North Carolina      Mission Insurance Company                           23,748            -        23,748
 35033   North Carolina      Mission National Insurance Company                   1,926            -         1,926
 A0023   North Carolina      Mutual                                           1,277,198      806,129       471,069
 36633   North Carolina      Premier Alliance Insurance Company                 168,942            -       168,942
 A0058   North Carolina      Stock                                              354,256            -       354,256
 12734   North Carolina      Stone Mountain Insurance Company                       136            -           136
 12955   North Carolina      Transit Casualty Insurance Company                   8,211            -         8,211
 15741   North Carolina      United Community Insurance Company                 398,013            -       398,013
 25410   North Carolina      Universal Security Insurance Company                   368            -           368
 32883   North Carolina      Western Employers Insurance Company                    911            -           911
 10065   North Dakota        Allied Fidelity Insurance Company                        -          344          (344)
                        National Conference of Insurance Guaranty Funds
                                    Financial History - 1996
NAIC # Guaranty                              Insolvent Company                 Payments      Recoveries Net Expenses
       Association

 10529   North Dakota      Carriers Insurance Company                                 238             -           238
 11290   North Dakota      Glacier General Assurance Company                          389             -           389
 14230   North Dakota      Ideal Mutual Insurance Company                               -           217          (217)
 11584   North Dakota      Integrity Insurance Company                                  -            68           (68)
 14346   North Dakota      Iowa National Mutual Insurance Company                   1,502             -         1,502
 12955   North Dakota      Transit Casualty Insurance Company                           -        51,907       (51,907)
 15741   North Dakota      United Community Insurance Company                       5,451             -         5,451
 19550   Ohio              American Mutual Insurance Company of Boston (AMI)            -        91,592       (91,592)
 19569   Ohio              American Mutual Liability Insurance Company             82,322       252,126      (169,804)
 19747   Ohio              American Universal Insurance Company                    11,128             -        11,128
 13536   Ohio              Cadillac Insurance Company                              12,403             -        12,403
 10529   Ohio              Carriers Insurance Company                              67,429             -        67,429
 21369   Ohio              Employers Casualty Company                              10,589        11,907        (1,318)
 14230   Ohio              Ideal Mutual Insurance Company                          35,218             -        35,218
 11584   Ohio              Integrity Insurance Company                             94,825       321,398      (226,573)
 23639   Ohio              MCA Insurance Company                                   15,167             -        15,167
 23493   Ohio              Midland Insurance Company                            3,628,092             -     3,628,092
 23604   Ohio              Mission Insurance Company                               46,454             -        46,454
 35033   Ohio              Mission National Insurance Company                      12,991             -        12,991
 20214   Ohio              Ohio General Insurance Company                           4,588             -         4,588
 36846   Ohio              Oil and Gas Insurance Company                           28,767             -        28,767
 18783   Ohio              Paxton National Insurance Company                        8,237             -         8,237
 36633   Ohio              Premier Alliance Insurance Company                      70,841             -        70,841
 32476   Ohio              Professional Medical Insurance Company                 777,757             -       777,757
 26603   Ohio              Reliable Insurance Company                                  27             -            27
 12505   Ohio              Rockwood Insurance Company                                   -           550          (550)
 12955   Ohio              Transit Casualty Insurance Company                     118,981     3,410,794    (3,291,813)
 15741   Ohio              United Community Insurance Company                     154,721             -       154,721
 25410   Ohio              Universal Security Insurance Company                    14,430             -        14,430
 10065   Oklahoma          Allied Fidelity Insurance Company                          371           294            77
 18520   Oklahoma          American Capital Indemnity Corporation                     761        12,547       (11,786)
 15490   Oklahoma          American Interinsurance Exchange                             -        11,426       (11,426)
 19550   Oklahoma          American Mutual Insurance Company of Boston (AMI)            -         2,987        (2,987)
 19569   Oklahoma          American Mutual Liability Insurance Company            123,719        17,318       106,401
 25003   Oklahoma          Comco Insurance Company                                133,245             -       133,245
 24287   Oklahoma          Edison Insurance Company                                11,114             -        11,114
 21369   Oklahoma          Employers Casualty Company                           1,131,217     1,625,698      (494,481)
 21385   Oklahoma          Employers National Insurance Company                    27,670       101,276       (73,606)
 21393   Oklahoma          Employers National Insurance Corporation               956,482             -       956,482
 21466   Oklahoma          Excalibur Insurance Company                             22,666             -        22,666
 11975   Oklahoma          First Southern Insurance Company                         9,462             -         9,462
 18937   Oklahoma          Great Global Assurance Company                         144,951       259,861      (114,910)
 11363   Oklahoma          Great Plains Insurance Company                               -        56,929       (56,929)
 38210   Oklahoma          Homeland Insurance Company                                 917             -           917
 14230   Oklahoma          Ideal Mutual Insurance Company                          31,429             -        31,429
 33146   Oklahoma          Indemnity Underwriters Insurance Company                   630       375,713      (375,083)
 11517   Oklahoma          Independence Fire & Casualty Insurance Company         (19,137)        1,731       (20,868)
 11584   Oklahoma          Integrity Insurance Company                             48,592         1,263        47,329
 38091   Oklahoma          Intercontinental Insurance Company                     430,610        50,412       380,198
 14346   Oklahoma          Iowa National Mutual Insurance Company                      58             -            58
 37842   Oklahoma          Mid American Casualty Company                                -        16,901       (16,901)
                        National Conference of Insurance Guaranty Funds
                                    Financial History - 1996
NAIC # Guaranty                              Insolvent Company                 Payments      Recoveries Net Expenses
       Association

 23493   Oklahoma          Midland Insurance Company                               12,005             -        12,005
 23604   Oklahoma          Mission Insurance Company                            1,240,132             -     1,240,132
 35033   Oklahoma          Mission National Insurance Company                       7,233             -         7,233
 35467   Oklahoma          National Allied Insurance Company of Texas              24,138         1,025        23,113
 12106   Oklahoma          National Savings Insurance Company                     418,885             -       418,885
 11959   Oklahoma          Oklahoma Insurance Logistics Company                      (608)          246          (854)
 38350   Oklahoma          Pacific American Insurance Company                          38       332,344      (332,306)
 36633   Oklahoma          Premier Alliance Insurance Company                      65,350             -        65,350
 32476   Oklahoma          Professional Medical Insurance Company                  61,008             -        61,008
 16349   Oklahoma          Professional Mutual Insurance Company                   84,529             -        84,529
 12505   Oklahoma          Rockwood Insurance Company                              84,547        61,188        23,359
 25097   Oklahoma          SouthWestern National Insurance Company                    265             -           265
 12955   Oklahoma          Transit Casualty Insurance Company                      10,100       407,740      (397,640)
 12971   Oklahoma          Union Indemnity Insurance Company of New York            1,210             -         1,210
 15741   Oklahoma          United Community Insurance Company                      24,766             -        24,766
 13153   Oklahoma          West General Insurance Company                          29,324             -        29,324
 32883   Oklahoma          Western Employers Insurance Company                          -        (1,839)        1,839
 18929   Oregon            AIM Insurance Company                                   85,556             -        85,556
 19550   Oregon            American Mutual Insurance Company of Boston (AMI)          662         2,000        (1,338)
 19569   Oregon            American Mutual Liability Insurance Company              8,148        15,000        (6,852)
 10707   Oregon            American Star Insurance Company                         52,709       153,950      (101,241)
 24287   Oregon            Edison Insurance Company                                   200             -           200
 10960   Oregon            Eldorado Insurance Company                              16,998       172,500      (155,502)
 21369   Oregon            Employers Casualty Company                                  16             -            16
 37702   Oregon            Enterprise Insurance Company                            70,745             -        70,745
 30988   Oregon            Forest Industries Insurance Exchange                         -     1,033,169    (1,033,169)
 14230   Oregon            Ideal Mutual Insurance Company                               -        71,549       (71,549)
 11584   Oregon            Integrity Insurance Company                              3,574        17,930       (14,356)
 23493   Oregon            Midland Insurance Company                               18,039        10,000         8,039
 23604   Oregon            Mission Insurance Company                              144,264       100,000        44,264
 35033   Oregon            Mission National Insurance Company                     101,391        90,000        11,391
 26115   Oregon            National Colonial Insurance Company                          -        36,186       (36,186)
 41912   Oregon            Pacific Marine Insurance Company of Washington           6,971        20,000       (13,029)
 36633   Oregon            Premier Alliance Insurance Company                       4,915             -         4,915
 24570   Oregon            Reserve Insurance Company                               16,684             -        16,684
 12955   Oregon            Transit Casualty Insurance Company                       6,726       286,636      (279,910)
 25410   Oregon            Universal Security Insurance Company                     5,732             -         5,732
 32883   Oregon            Western Employers Insurance Company                     35,663        60,000       (24,337)
 10154   Pennsylvania      American Druggists' Insurance Company                   (1,778)            -        (1,778)
 19550   Pennsylvania      American Mutual Insurance Company of Boston (AMI)        1,475             -         1,475
 19569   Pennsylvania      American Mutual Liability Insurance Company            407,073             -       407,073
 19747   Pennsylvania      American Universal Insurance Company                 3,424,230             -     3,424,230
 16837   Pennsylvania      Amherst Insurance Company                                    -       723,270      (723,270)
 37290   Pennsylvania      AzStar Casualty Company                                  1,081             -         1,081
 31682   Pennsylvania      Corporacion Insular de Seguros                           1,319             -         1,319
 24287   Pennsylvania      Edison Insurance Company                             1,197,628             -     1,197,628
 21369   Pennsylvania      Employers Casualty Company                              14,296        46,140       (31,844)
 28088   Pennsylvania      Equity General Insurance Company                         4,862         4,580           282
 17132   Pennsylvania      Highland Mutual Insurance Company                    1,331,254     2,000,000      (668,746)
 14230   Pennsylvania      Ideal Mutual Insurance Company                          94,609        18,442        76,167
 11584   Pennsylvania      Integrity Insurance Company                            153,793        46,030       107,763
                          National Conference of Insurance Guaranty Funds
                                      Financial History - 1996
NAIC # Guaranty                                 Insolvent Company                  Payments      Recoveries Net Expenses
       Association

 42838   Pennsylvania        Interstate Casualty Insurance Company                          -       273,394      (273,394)
 23639   Pennsylvania        MCA Insurance Company                                        142             -           142
 23493   Pennsylvania        Midland Insurance Company                                 82,276             -        82,276
 23604   Pennsylvania        Mission Insurance Company                                  2,774             -         2,774
 35033   Pennsylvania        Mission National Insurance Company                       150,016             -       150,016
 14729   Pennsylvania        Mutual Fire Marine and Inland                            (11,358)            -       (11,358)
 12165   Pennsylvania        Northeastern Fire Insurance Company of Pennsylvania            -       660,884      (660,884)
 17523   Pennsylvania        Northern Mutual Insurance Company of Lancaster           190,638             -       190,638
 18783   Pennsylvania        Paxton National Insurance Company                          5,542             -         5,542
 A0040   Pennsylvania        Penn State Mutual Insurance Company                            -        73,121       (73,121)
 27308   Pennsylvania        Pine Grove Mutual Insurance Company                         (414)       31,504       (31,918)
 32476   Pennsylvania        Professional Medical Insurance Company                 1,143,193             -     1,143,193
 16349   Pennsylvania        Professional Mutual Insurance Company                    260,703             -       260,703
 12505   Pennsylvania        Rockwood Insurance Company                               185,866             -       185,866
 27634   Pennsylvania        Safeguard Mutual Insurance Company                         6,971             -         6,971
 35823   Pennsylvania        Shenandoah Mutual Insurance Company                      138,637     7,098,432    (6,959,795)
 25259   Pennsylvania        State Automobile Insurance Association                    94,446             -        94,446
 17787   Pennsylvania        Temple Mutual Insurance Company                           31,836             -        31,836
 12955   Pennsylvania        Transit Casualty Insurance Company                        28,898     2,788,671    (2,759,773)
 15741   Pennsylvania        United Community Insurance Company                     1,213,426             -     1,213,426
 42528   Pennsylvania        United Fire Insurance Company                              5,845             -         5,845
 41971   Pennsylvania        Warwick Insurance Company                                    937        11,000       (10,063)
 13226   Pennsylvania        Westmoreland Casualty Insurance Company                   27,012       348,298      (321,286)
 34363   Puerto Rico         Central National Insurance Company of Puerto Rico        113,807             -       113,807
 A0007   Puerto Rico         Commonwealth Insurance Company                               743             -           743
 31682   Puerto Rico         Corporacion Insular de Seguros                        11,357,317             -    11,357,317
 20257   Puerto Rico         Insurance Company of Florida                           1,075,296             -     1,075,296
 42145   Puerto Rico         Reliant Assurance Company of America                      30,204            76        30,128
 13277   Rhode Island        Abington Mutual Insurance Company                        416,204             -       416,204
 10154   Rhode Island        American Druggists' Insurance Company                      6,741             -         6,741
 19550   Rhode Island        American Mutual Insurance Company of Boston (AMI)        103,359       211,098      (107,739)
 19569   Rhode Island        American Mutual Liability Insurance Company              107,550     1,116,958    (1,009,408)
 19747   Rhode Island        American Universal Insurance Company                   1,512,091             -     1,512,091
 37826   Rhode Island        Canadian Universal Insurance Company Inc.                203,997             -       203,997
 20737   Rhode Island        Consolidated Mutual Insurance                              4,052             -         4,052
 24287   Rhode Island        Edison Insurance Company                                   2,913             -         2,913
 21369   Rhode Island        Employers Casualty Company                                60,651       121,373       (60,722)
 18937   Rhode Island        Great Global Assurance Company                                 -           780          (780)
 14230   Rhode Island        Ideal Mutual Insurance Company                             4,670            11         4,659
 11584   Rhode Island        Integrity Insurance Company                              117,088        40,961        76,127
 42838   Rhode Island        Interstate Casualty Insurance Company                          -        18,951       (18,951)
 23639   Rhode Island        MCA Insurance Company                                    117,022             -       117,022
 23493   Rhode Island        Midland Insurance Company                                 29,852             -        29,852
 23604   Rhode Island        Mission Insurance Company                                 16,437             -        16,437
 36633   Rhode Island        Premier Alliance Insurance Company                     1,734,246             -     1,734,246
 24570   Rhode Island        Reserve Insurance Company                                    530             -           530
 25720   Rhode Island        Rumford Property & Liability Insurance Company            82,937             -        82,937
 12955   Rhode Island        Transit Casualty Insurance Company                        46,124       356,646      (310,522)
 12971   Rhode Island        Union Indemnity Insurance Company of New York              9,986             -         9,986
 15741   Rhode Island        United Community Insurance Company                       407,225             -       407,225
 10065   South Carolina      Allied Fidelity Insurance Company                              -        17,577       (17,577)
                          National Conference of Insurance Guaranty Funds
                                      Financial History - 1996
NAIC # Guaranty                                 Insolvent Company                     Payments     Recoveries Net Expenses
       Association

 33057   South Carolina      American Excel Insurance Company                                 -           501          (501)
 19593   South Carolina      American Fidelity Fire Insurance Company (AFF)                   -           187          (187)
 19550   South Carolina      American Mutual Insurance Company of Boston (AMI)            9,188        39,047       (29,859)
 19569   South Carolina      American Mutual Liability Insurance Company                182,372        75,962       106,410
 19747   South Carolina      American Universal Insurance Company                             -        11,964       (11,964)
 10529   South Carolina      Carriers Insurance Company                                  10,352        15,335        (4,983)
 20605   South Carolina      Commercial Standard Insurance Company                            -            61           (61)
 24287   South Carolina      Edison Insurance Company                                     1,846        39,238       (37,392)
 21369   South Carolina      Employers Casualty Company                                  24,211        18,723         5,488
 21385   South Carolina      Employers National Insurance Company                         1,944         7,676        (5,732)
 21466   South Carolina      Excalibur Insurance Company                                      -           181          (181)
BBBBB    South Carolina      Expenses not charged to an insolvency                            -           973          (973)
 11975   South Carolina      First Southern Insurance Company                            46,252        36,154        10,098
 27030   South Carolina      Grange Mutual Fire Insurance Company of South Carolina     636,869     2,936,033    (2,299,164)
 18414   South Carolina      Hibernian Mutual Insurance Company                               -           365          (365)
 14230   South Carolina      Ideal Mutual Insurance Company                              15,690         2,635        13,055
 20257   South Carolina      Insurance Company of Florida                                (1,456)        2,319        (3,775)
 11584   South Carolina      Integrity Insurance Company                                 27,587           336        27,251
 38091   South Carolina      Intercontinental Insurance Company                               -        16,072       (16,072)
 14346   South Carolina      Iowa National Mutual Insurance Company                           -           360          (360)
 23493   South Carolina      Midland Insurance Company                                  151,917       118,737        33,180
 23604   South Carolina      Mission Insurance Company                                    4,362        21,278       (16,916)
 35033   South Carolina      Mission National Insurance Company                               -         8,702        (8,702)
AAAAA    South Carolina      Multiple insolvencies                                          434             -           434
 41912   South Carolina      Pacific Marine Insurance Company of Washington                   -        10,871       (10,871)
 18783   South Carolina      Paxton National Insurance Company                                -           128          (128)
 12505   South Carolina      Rockwood Insurance Company                                  18,195          (133)       18,328
 12653   South Carolina      Standard Fire Insurance Company                                  -         1,509        (1,509)
 12734   South Carolina      Stone Mountain Insurance Company                                 -           354          (354)
 12955   South Carolina      Transit Casualty Insurance Company                          34,301        82,972       (48,671)
 10065   South Dakota        Allied Fidelity Insurance Company                               35             -            35
 19550   South Dakota        American Mutual Insurance Company of Boston (AMI)           77,220        37,207        40,013
 19747   South Dakota        American Universal Insurance Company                         7,239             -         7,239
 24040   South Dakota        Capital Insurance Company                                      219             -           219
 10529   South Dakota        Carriers Insurance Company                                  11,517             -        11,517
 27910   South Dakota        Commonwealth General Insurance Company                      49,764             -        49,764
 24287   South Dakota        Edison Insurance Company                                       348             -           348
 21369   South Dakota        Employers Casualty Company                                     844             -           844
BBBBB    South Dakota        Expenses not charged to an insolvency                       38,913             -        38,913
 18937   South Dakota        Great Global Assurance Company                                 168       362,846      (362,678)
 18660   South Dakota        Great Republic Insurance Company                                93             -            93
 14230   South Dakota        Ideal Mutual Insurance Company                               7,152             -         7,152
 11584   South Dakota        Integrity Insurance Company                                    735             -           735
 14346   South Dakota        Iowa National Mutual Insurance Company                      17,938             -        17,938
 23493   South Dakota        Midland Insurance Company                                      108             -           108
 23604   South Dakota        Mission Insurance Company                                    3,756             -         3,756
AAAAA    South Dakota        Multiple insolvencies                                           69             -            69
 26115   South Dakota        National Colonial Insurance Company                          1,208             -         1,208
 18783   South Dakota        Paxton National Insurance Company                              183             -           183
 36633   South Dakota        Premier Alliance Insurance Company                             259             -           259
 32476   South Dakota        Professional Medical Insurance Company                         437             -           437
                        National Conference of Insurance Guaranty Funds
                                    Financial History - 1996
NAIC # Guaranty                              Insolvent Company                 Payments     Recoveries Net Expenses
       Association

 24570   South Dakota      Reserve Insurance Company                                   37            -            37
 12505   South Dakota      Rockwood Insurance Company                             276,597       14,261       262,336
 43400   South Dakota      Standard Financial Indemnity Corporation                    35            -            35
 12955   South Dakota      Transit Casualty Insurance Company                         613       17,075       (16,462)
 32719   South Dakota      Trenton National Insurance Company                         162            -           162
 15741   South Dakota      United Community Insurance Company                       1,213            -         1,213
 32883   South Dakota      Western Employers Insurance Company                        149            -           149
 10065   Tennessee         Allied Fidelity Insurance Company                            -       51,271       (51,271)
 15490   Tennessee         American Interinsurance Exchange                         3,820       23,516       (19,696)
 19550   Tennessee         American Mutual Insurance Company of Boston (AMI)        1,651      211,838      (210,187)
 19569   Tennessee         American Mutual Liability Insurance Company            269,642      191,628        78,014
 19747   Tennessee         American Universal Insurance Company                     2,112      212,089      (209,977)
 21369   Tennessee         Employers Casualty Company                              24,822      133,973      (109,151)
 11010   Tennessee         Employers Insurance Company of Alabama                   3,650            -         3,650
 11975   Tennessee         First Southern Insurance Company                       147,702            -       147,702
 14230   Tennessee         Ideal Mutual Insurance Company                          21,515            -        21,515
 11584   Tennessee         Integrity Insurance Company                             73,338            -        73,338
 38091   Tennessee         Intercontinental Insurance Company                       2,688        6,134        (3,446)
 23493   Tennessee         Midland Insurance Company                               30,198            -        30,198
 23604   Tennessee         Mission Insurance Company                               38,763            -        38,763
 35033   Tennessee         Mission National Insurance Company                      32,004            -        32,004
 36846   Tennessee         Oil and Gas Insurance Company                            1,013            -         1,013
 36633   Tennessee         Premier Alliance Insurance Company                      85,521            -        85,521
 12505   Tennessee         Rockwood Insurance Company                              43,876      207,652      (163,776)
 12602   Tennessee         Southern American Insurance Company                     20,552            -        20,552
 12955   Tennessee         Transit Casualty Insurance Company                      29,971      206,440      (176,469)
 15741   Tennessee         United Community Insurance Company                      86,559            -        86,559
 25410   Tennessee         Universal Security Insurance Company                       149            -           149
 13153   Tennessee         West General Insurance Company                           2,555            -         2,555
 32883   Tennessee         Western Employers Insurance Company                      1,978            -         1,978
 10065   Texas             Allied Fidelity Insurance Company                          129            -           129
 10154   Texas             American Druggists' Insurance Company                    3,124            -         3,124
 24708   Texas             American Guardian Insurance Underwriters Lloyds        254,678       42,148       212,530
 19569   Texas             American Mutual Liability Insurance Company            104,377            -       104,377
 43508   Texas             American Pacer Insurance Company                        98,255            -        98,255
 19747   Texas             American Universal Insurance Company                    11,804            -        11,804
 43168   Texas             Bell Indemnity Company                                  52,440            -        52,440
 13790   Texas             Best Lloyds Insurance Company                           31,342            -        31,342
 13536   Texas             Cadillac Insurance Company                                 685            -           685
 10529   Texas             Carriers Insurance Company                               2,381            -         2,381
 41017   Texas             Cascade Insurance Company                               45,120            -        45,120
 15547   Texas             Casualty Indemnity Exchange                             51,782            -        51,782
 39977   Texas             Citizens' National Assurance Company                    18,182            -        18,182
 25003   Texas             Comco Insurance Company                                674,594            -       674,594
 20605   Texas             Commercial Standard Insurance Company                   64,549            -        64,549
 21016   Texas             Covenant Mutual Insurance Company                           23            -            23
 43214   Texas             Dexter Lloyds Insurance Company                          2,400            -         2,400
 13447   Texas             Eagle Insurance Company                                343,284            -       343,284
 24287   Texas             Edison Insurance Company                                   275            -           275
 10995   Texas             Empire Casualty Insurance Company                          437            -           437
 21369   Texas             Employers Casualty Company                          22,463,733      395,551    22,068,182
                     National Conference of Insurance Guaranty Funds
                                 Financial History - 1996
NAIC # Guaranty                           Insolvent Company                 Payments     Recoveries Net Expenses
       Association

 21385   Texas          Employers National Insurance Company                 1,669,517      101,753     1,567,764
 10600   Texas          Employers of Texas Lloyds                            2,425,914            -     2,425,914
 21474   Texas          Equity American Insurance Company                       45,481            -        45,481
BBBBB    Texas          Expenses not charged to an insolvency                3,903,405            -     3,903,405
 11975   Texas          First Southern Insurance Company                        19,977            -        19,977
 18473   Texas          General Aviation Insurance Company                     168,735            -       168,735
 33286   Texas          General Indemnity Insurance Company                    344,069            -       344,069
 29289   Texas          Guaranty County Mutual Insurance Company             1,452,875        6,626     1,446,249
 14230   Texas          Ideal Mutual Insurance Company                         172,975            -       172,975
 13170   Texas          Indemnity Underwriters Lloyds                           25,236        1,230        24,006
 11584   Texas          Integrity Insurance Company                            317,273            -       317,273
 41882   Texas          International Lloyds Insurance Company               1,286,184            -     1,286,184
 22802   Texas          International Service Insurance Company                 62,030            -        62,030
 27979   Texas          International Underwriters Insurance Company         1,030,950            -     1,030,950
 20575   Texas          Lloyds, U.S.                                            91,846            -        91,846
 15636   Texas          Lutheran Benevolent Insurance Exchange                     370            -           370
 23639   Texas          MCA Insurance Company                                      129            -           129
 23310   Texas          Members Mutual Insurance Company (MMIC)                200,391            -       200,391
 23493   Texas          Midland Insurance Company                              543,138            -       543,138
 23604   Texas          Mission Insurance Company                              220,639            -       220,639
 35033   Texas          Mission National Insurance Company                     144,318            -       144,318
 35467   Texas          National Allied Insurance Company of Texas             444,162            -       444,162
 29343   Texas          National County Mutual Fire Insurance Company          266,085            -       266,085
 20567   Texas          North American Lloyds of Texas                           1,855            -         1,855
 20214   Texas          Ohio General Insurance Company                             185            -           185
 13510   Texas          Pacific International Insurance Company                243,304            -       243,304
 41912   Texas          Pacific Marine Insurance Company of Washington          51,357            -        51,357
 36633   Texas          Premier Alliance Insurance Company                     696,216            -       696,216
 32476   Texas          Professional Medical Insurance Company               1,148,049            -     1,148,049
 16349   Texas          Professional Mutual Insurance Company                    1,157            -         1,157
 12505   Texas          Rockwood Insurance Company                             147,614            -       147,614
 36900   Texas          Signal Insurance Lloyds Company                            100            -           100
 20770   Texas          SIR Lloyds Insurance Company                           114,666            -       114,666
 12840   Texas          Southwest American Lloyds                                  669            -           669
 43400   Texas          Standard Financial Indemnity Corporation               401,589      236,035       165,554
 39578   Texas          Texas Citrus & Vegetable Insurance Exchange            924,556            -       924,556
 18503   Texas          Texas Employers Indemnity Company                      221,628            -       221,628
 15253   Texas          Texas Employers Insurance Association               19,168,162      187,211    18,980,951
 29165   Texas          Texas Fire & Casualty Company                                1            -             1
 13862   Texas          Texas Insurance Company                                157,085            -       157,085
 12955   Texas          Transit Casualty Insurance Company                     423,408            -       423,408
 37559   Texas          Underwriters Lloyds Insurance Company                  887,939            -       887,939
 33375   Texas          Union Pacific Insurance Company                              1            -             1
 15741   Texas          United Community Insurance Company                     714,176        8,041       706,135
 13153   Texas          West General Insurance Company                          75,182            -        75,182
 32883   Texas          Western Employers Insurance Company                    372,291            -       372,291
 28770   Texas          Western Lloyds Insurance Company                       210,740            -       210,740
 19550   Utah           American Mutual Insurance Company of Boston (AMI)          814        1,352          (538)
 10707   Utah           American Star Insurance Company                            120          722          (602)
 10529   Utah           Carriers Insurance Company                               6,567            -         6,567
 25003   Utah           Comco Insurance Company                                     12            -            12
                     National Conference of Insurance Guaranty Funds
                                 Financial History - 1996
NAIC # Guaranty                           Insolvent Company                 Payments     Recoveries Net Expenses
       Association

 20605   Utah           Commercial Standard Insurance Company                      70             -           70
 21369   Utah           Employers Casualty Company                                677         2,293       (1,616)
 21466   Utah           Excalibur Insurance Company                                 8             -            8
 14230   Utah           Ideal Mutual Insurance Company                            123             -          123
 11495   Utah           Imperial Insurance Company                                  -         6,956       (6,956)
 11584   Utah           Integrity Insurance Company                               334         5,897       (5,563)
 23493   Utah           Midland Insurance Company                                 459             -          459
 23604   Utah           Mission Insurance Company                               7,532             -        7,532
 35033   Utah           Mission National Insurance Company                         68             -           68
 38350   Utah           Pacific American Insurance Company                          -       139,664     (139,664)
 12505   Utah           Rockwood Insurance Company                                 12             -           12
 12955   Utah           Transit Casualty Insurance Company                        378         9,270       (8,892)
 15741   Utah           United Community Insurance Company                      7,452             -        7,452
 25410   Utah           Universal Security Insurance Company                   41,822             -       41,822
 32883   Utah           Western Employers Insurance Company                     5,346             -        5,346
 13277   Vermont        Abington Mutual Insurance Company                       4,250             -        4,250
 10081   Vermont        Ambassador Insurance Company                              417       211,561     (211,144)
 19550   Vermont        American Mutual Insurance Company of Boston (AMI)     141,724        22,271      119,453
 19569   Vermont        American Mutual Liability Insurance Company           (58,958)       27,336      (86,294)
 19747   Vermont        American Universal Insurance Company                  145,635             -      145,635
 10529   Vermont        Carriers Insurance Company                              2,000             -        2,000
 18937   Vermont        Great Global Assurance Company                              -           247         (247)
 14230   Vermont        Ideal Mutual Insurance Company                          1,885           155        1,730
 11584   Vermont        Integrity Insurance Company                             4,939           143        4,796
 23493   Vermont        Midland Insurance Company                                 (63)            -          (63)
 23604   Vermont        Mission Insurance Company                                 (53)            -          (53)
 35033   Vermont        Mission National Insurance Company                      4,683             -        4,683
 24570   Vermont        Reserve Insurance Company                                 466             -          466
 12955   Vermont        Transit Casualty Insurance Company                      3,633       132,458     (128,825)
 12971   Vermont        Union Indemnity Insurance Company of New York           1,431             -        1,431
 15741   Vermont        United Community Insurance Company                    241,536             -      241,536
 32883   Vermont        Western Employers Insurance Company                     7,316             -        7,316
 10065   Virginia       Allied Fidelity Insurance Company                         133             -          133
 10154   Virginia       American Druggists' Insurance Company                     (81)            -          (81)
 15490   Virginia       American Interinsurance Exchange                        4,200             -        4,200
 19550   Virginia       American Mutual Insurance Company of Boston (AMI)     158,302       427,197     (268,895)
 19569   Virginia       American Mutual Liability Insurance Company           (91,888)      319,872     (411,760)
 19747   Virginia       American Universal Insurance Company                    9,178       194,583     (185,405)
 22349   Virginia       Early American Insurance Company                          269       158,500     (158,231)
 24287   Virginia       Edison Insurance Company                                1,010             -        1,010
 21369   Virginia       Employers Casualty Company                             36,965        14,022       22,943
 18937   Virginia       Great Global Assurance Company                              -        10,605      (10,605)
 14230   Virginia       Ideal Mutual Insurance Company                         66,739         1,031       65,708
 20257   Virginia       Insurance Company of Florida                           38,156             -       38,156
 11584   Virginia       Integrity Insurance Company                            51,569       211,334     (159,765)
 14346   Virginia       Iowa National Mutual Insurance Company                 57,240             -       57,240
 23639   Virginia       MCA Insurance Company                                  77,609       260,010     (182,401)
 23493   Virginia       Midland Insurance Company                             186,715             -      186,715
 23604   Virginia       Mission Insurance Company                              13,975             -       13,975
 35033   Virginia       Mission National Insurance Company                        (62)            -          (62)
 18783   Virginia       Paxton National Insurance Company                      15,225             -       15,225
                         National Conference of Insurance Guaranty Funds
                                     Financial History - 1996
NAIC # Guaranty                               Insolvent Company                 Payments     Recoveries Net Expenses
       Association

 36633   Virginia           Premier Alliance Insurance Company                     180,325      154,299        26,026
 24570   Virginia           Reserve Insurance Company                                  498            -           498
 12505   Virginia           Rockwood Insurance Company                           2,296,154    2,061,780       234,374
 12734   Virginia           Stone Mountain Insurance Company                           337            -           337
 12955   Virginia           Transit Casualty Insurance Company                      62,849      402,858      (340,009)
 15741   Virginia           United Community Insurance Company                      66,906            -        66,906
 32883   Virginia           Western Employers Insurance Company                     44,117            -        44,117
 10707   Washington         American Star Insurance Company                      1,611,867    4,229,535    (2,617,668)
 10529   Washington         Carriers Insurance Company                               2,902            -         2,902
 20605   Washington         Commercial Standard Insurance Company                      291            -           291
 21016   Washington         Covenant Mutual Insurance Company                          640            -           640
 24287   Washington         Edison Insurance Company                                 2,074            -         2,074
 10960   Washington         Eldorado Insurance Company                               1,906       21,000       (19,094)
 28088   Washington         Equity General Insurance Company                           465        5,029        (4,564)
 18937   Washington         Great Global Assurance Company                               -          445          (445)
 14230   Washington         Ideal Mutual Insurance Company                           7,766        2,327         5,439
 11584   Washington         Integrity Insurance Company                             29,317       12,285        17,032
 23493   Washington         Midland Insurance Company                               26,487            -        26,487
 23604   Washington         Mission Insurance Company                               22,559            -        22,559
 35033   Washington         Mission National Insurance Company                       4,177            -         4,177
 26115   Washington         National Colonial Insurance Company                     27,244      171,755      (144,511)
 24023   Washington         North-West Insurance Company                                35            -            35
 20214   Washington         Ohio General Insurance Company                             700            -           700
 41912   Washington         Pacific Marine Insurance Company of Washington         426,393            -       426,393
 36633   Washington         Premier Alliance Insurance Company                     299,124            -       299,124
 24570   Washington         Reserve Insurance Company                                  509            -           509
 36900   Washington         Signal Insurance Lloyds Company                             69            -            69
 12955   Washington         Transit Casualty Insurance Company                      18,930      783,780      (764,850)
 25410   Washington         Universal Security Insurance Company                    50,226            -        50,226
 14230   West Virginia      Ideal Mutual Insurance Company                          39,723          100        39,623
 11541   West Virginia      Industrial Fire & Casualty Insurance Company            61,895           50        61,845
 11584   West Virginia      Integrity Insurance Company                             96,952            -        96,952
 23493   West Virginia      Midland Insurance Company                              127,387            -       127,387
 23604   West Virginia      Mission Insurance Company                               12,969            -        12,969
 36846   West Virginia      Oil and Gas Insurance Company                           13,709            -        13,709
 18783   West Virginia      Paxton National Insurance Company                          141            -           141
 36633   West Virginia      Premier Alliance Insurance Company                       8,119            -         8,119
 32476   West Virginia      Professional Medical Insurance Company                 116,351            -       116,351
 12742   West Virginia      Quality Insurance Company                               34,694            -        34,694
 12505   West Virginia      Rockwood Insurance Company                              19,239       70,791       (51,552)
 12955   West Virginia      Transit Casualty Insurance Company                     110,461       79,167        31,294
 15741   West Virginia      United Community Insurance Company                      57,336            -        57,336
 41270   West Virginia      Western Employers Insurance Company of America           8,636            -         8,636
 10065   Wisconsin          Allied Fidelity Insurance Company                          836        1,475          (639)
 15490   Wisconsin          American Interinsurance Exchange                         2,651           42         2,609
 19550   Wisconsin          American Mutual Insurance Company of Boston (AMI)      157,587      115,619        41,968
 19569   Wisconsin          American Mutual Liability Insurance Company            327,168            -       327,168
 19747   Wisconsin          American Universal Insurance Company                        62            -            62
 10529   Wisconsin          Carriers Insurance Company                              57,027      137,807       (80,780)
 21466   Wisconsin          Excalibur Insurance Company                              3,178            -         3,178
 14230   Wisconsin          Ideal Mutual Insurance Company                          82,093        1,426        80,667
                     National Conference of Insurance Guaranty Funds
                                 Financial History - 1996
NAIC # Guaranty                           Insolvent Company             Payments     Recoveries Net Expenses
       Association

 11584   Wisconsin      Integrity Insurance Company                        67,292         1,348       65,944
 38091   Wisconsin      Intercontinental Insurance Company                 64,243        44,714       19,529
 42838   Wisconsin      Interstate Casualty Insurance Company                   -        25,803      (25,803)
 14346   Wisconsin      Iowa National Mutual Insurance Company            730,167             -      730,167
 23493   Wisconsin      Midland Insurance Company                         162,254             -      162,254
 23566   Wisconsin      Millers National Insurance Company                  5,131         7,085       (1,954)
 35033   Wisconsin      Mission National Insurance Company                155,398             -      155,398
 36633   Wisconsin      Premier Alliance Insurance Company                  1,534             -        1,534
 32476   Wisconsin      Professional Medical Insurance Company             51,423             -       51,423
 24570   Wisconsin      Reserve Insurance Company                           1,141             -        1,141
 24929   Wisconsin      Security Casualty Company                           1,338             -        1,338
 12955   Wisconsin      Transit Casualty Insurance Company                 55,964       136,652      (80,688)
 12971   Wisconsin      Union Indemnity Insurance Company of New York         (59)            -          (59)
 15741   Wisconsin      United Community Insurance Company                 29,084             -       29,084
 25410   Wisconsin      Universal Security Insurance Company                1,820             -        1,820
 32883   Wisconsin      Western Employers Insurance Company                 4,655             -        4,655
 36390   Wyoming        Commercial General Insurance Company                1,245             -        1,245
 18937   Wyoming        Great Global Assurance Company                          -        21,178      (21,178)
 11584   Wyoming        Integrity Insurance Company                           750             -          750
 23604   Wyoming        Mission Insurance Company                              17             -           17
 20214   Wyoming        Ohio General Insurance Company                         26             -           26
 24570   Wyoming        Reserve Insurance Company                             465             -          465
 12955   Wyoming        Transit Casualty Insurance Company                      -        47,755      (47,755)

				
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