Assurant (AIZ) 8-K Material Impairments

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported):  12/02/2010

Assurant, Inc.

(Exact name of registrant as specified in its charter)

Commission File Number:  001-31978

DE	39-1126612
(State or other jurisdiction of	(IRS Employer
incorporation)	Identification No.)

One Chase Manhattan Plaza, 41st Floor

New York, New York 10005

(Address of principal executive offices, including zip code)

(212) 859-7000

(Registrant’s telephone number, including area code)

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

[  ]   Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

[  ]   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

[  ]   Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

[  ]   Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 2.06.    Material Impairments

On December 2, 2010, Assurant, Inc. (the "Company") concluded that it will take a charge of approximately $31.3 million after-tax in the fourth quarter of 2010 for the impairment of an intangible asset. This asset was established for a domestic service contract client of the Company's Assurant Solutions segment as part of a previously disclosed 2008 acquisition.

The impairment charge results from the Company's receipt, on November 30, 2010, of notice that the client would not renew its contract with the Company after June 1, 2011. The Company expects the lapse of the contract to have a positive impact on Assurant Solutions' profitability in 2011 as the associated business runs off. No portion of the impairment charge will result in future cash expenditures.

CAUTIONARY STATEMENT - Some of the statements included in this Form 8-K, particularly projections as to future earnings, are forward-looking statements within the meaning of the U.S. Private Securities Litigation Reform Act of 1995. Forward-lo oking statements are based on management's best estimates, assumptions and projections and are subject to significant uncertainties. Actual results may differ materially from those projected in the forward-looking statements. The Company undertakes no obligation to update any forward-looking statements in this Form 8-K as a result of new information or future events or developments. For a detailed discussion of the general risk factors that could affect the Company's results, please refer to the risk factors identified in the Company's annual and periodic reports, including but not limited to its 2009 Annual Report on Form 10-K and Third Quarter 2010 Form 10-Q, each as filed with the U.S. Securities and Exchange Commission.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

		Assurant, Inc.
Date: December 03, 2010	By:	/s/    Stephen W. Gauster
		Stephen W. Gauster
		Senior Vice President, Chief Corporate Counsel and Assistant Secretary