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EXHIBIT 23.2
Consent of Independent Actuary
We consent to the use of and reference to our name in the Annual Report on Form 10-K of United Fire Group, Inc. (“United Fire”) for the year ended December 31, 2017 in Item 1, “Business” under the heading “Reserves” under the subheading “Discontinued Operations - Life Insurance Business” and in Item 7, “Management's Discussion and Analysis of Financial Condition and Results of Operations” under the subheading “Critical Accounting Policies” under the heading “Independent Actuary” under “Future Policy Benefits and Losses, Claims and Loss Settlement Expenses - Discontinued Opeartions.” We also consent to the incorporation by reference of such use and reference into the Registration Statements of United Fire described in the following table:
Registration Statement | ||
Form | Number | Purpose |
S-8 | 333-42895 | Pertaining to United Fire's employee stock purchase plan |
S-8 | 333-63103 | Pertaining to United Fire's non-qualified employee stock option plan |
S-8 | 333-107041 | Pertaining to the United Fire Group 401(k) plan |
S-8 | 333-129923/ 333-178095 | Pertaining to United Fire's 2005 non-qualified non-employee director stock option and restricted stock plan |
S-8 | 333-151074/ 333-196251 | Pertaining to United Fire's Stock Plan |
February 28, 2018 | /s/ Steve Griffith | |
Griffith, Ballard and Company | ||
President |