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EXHIBIT 23.2
Consent of Expert
We consent to the use of and reference to our name in the Annual Report on Form 10-K of United Fire & Casualty Company (“United Fire”) for the year ended December 31, 2008 in Item 1. “Business” under the heading “Reserves” under the heading “Life Insurance Segment,” in Item 1A. “Risk Factors,” and in Item 7 “Management’s Discussion and Analysis of Financial Condition and Results of Operations” under the heading “Critical Accounting Estimates” under the heading “Independent Actuary” under “Future Policy Benefits and Losses, Claims and Loss Settlement Expenses — Life Insurance Segment.” 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 nonqualified employee stock option plan | ||
S-8 | 333-107041 | Pertaining to the United Fire Group 401(k) plan | ||
S-8 | 333-129923 | Pertaining to United Fire’s nonqualified non-employee director stock option and restricted stock plan | ||
S-8 | 333-151074 | Pertaining to United Fire’s 2008 Stock Plan | ||
S-3ASR | 333-133169 | Pertaining to United Fire’s shelf registration |
March 2, 2009 | /s/ Steve Griffith | |||
Griffith, Ballard and Company | ||||
President | ||||