Union Security Life Insurance Co Of New York POS AM15 Apr 14Prospectus update (post-effective amendment)Financial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2013
Document and Entity Information	'
Entity Registrant Name	'UNION SECURITY LIFE INSURANCE CO OF NEW YORK
Entity Central Index Key	'0000914804
Document Type	'S-1
Document Period End Date	31-Dec-13
Amendment Flag	'false
Post-Effective Amendment Number	'0
Entity Filer Category	'Non-accelerated Filer

Balance_Sheets

Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Investments:	'	'
Fixed maturity securities available-for-sale, at fair value (amortized cost - $ 94,986 in 2013 and $106,729 in 2012)	$104,079	$122,114
Equity securities available-for-sale, at fair value (cost - $6,901 in 2013 and $6,144 in 2012)	7,200	6,908
Commercial mortgage loans on real estate, at amortized cost	24,959	27,195
Policy loans	219	208
Short-term investments	1,911	2,126
Other investments	333	482
Total investments	138,701	159,033
Cash and cash equivalents	864	205
Premiums and accounts receivable	1,708	1,946
Reinsurance recoverables	177,301	166,780
Accrued investment income	1,352	1,502
Deferred acquisition costs	101	214
Deferred income taxes, net	127	0
Goodwill	324	324
Other assets	129	13
Assets held in separate accounts	11,993	11,134
Total assets	332,600	341,151
Liabilities	'	'
Future policy benefits and expenses	146,041	136,447
Unearned premiums	2,996	3,256
Claims and benefits payable	110,544	116,068
Commissions payable	716	900
Reinsurance balances payable	40	64
Funds held under reinsurance	159	92
Deferred gain on disposal of businesses	2,261	2,659
Accounts payable and other liabilities	4,830	4,065
Due to affiliates	468	237
Deferred income taxes, net	0	1,565
Tax payable	165	466
Liabilities related to separate accounts	11,993	11,134
Total liabilities	280,213	276,953
Commitments and contingencies (Note 16)	'	'
Stockholder's equity	'	'
Common stock, par value $20 per share, 100,000 shares authorized, issued, and outstanding	2,000	2,000
Additional paid-in capital	44,174	45,133
Retained earnings	0	6,460
Accumulated other comprehensive income	6,213	10,605
Total stockholder's equity	52,387	64,198
Total liabilities and stockholder's equity	$332,600	$341,151

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Balance Sheets	'	'
Fixed maturity securities available-for-sale, amortized cost (in dollars)	$94,986	$106,729
Equity securities available-for-sale, cost (in dollars)	$6,901	$6,144
Common stock, par value (in dollars per share)	$20	$20
Common stock, shares authorized	100,000	100,000
Common stock, shares issued	100,000	100,000
Common stock, shares outstanding	100,000	100,000

Statements_of_Operations

Statements of Operations (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues	'	'	'
Net earned premiums	$27,343	$30,077	$35,543
Net investment income	7,000	7,561	8,249
Net realized gains on investments, excluding other-than-temporary impairment losses	838	371	320
Total other-than-temporary impairment losses	0	-6	-40
Portion of net loss recognized in other comprehensive income, before taxes	0	0	19
Net other-than-temporary impairment losses recognized in earnings	0	-6	-21
Amortization of deferred gain on disposal of businesses	398	436	480
Fees and other income	139	155	140
Total revenues	35,718	38,594	44,711
Benefits, losses and expenses	'	'	'
Policyholder benefits	21,281	19,617	32,214
Amortization of deferred acquisition costs	248	477	328
Underwriting, general and administrative expenses	9,687	11,977	10,618
Total benefits, losses and expenses	31,216	32,071	43,160
Income before provision (benefit) for income taxes	4,502	6,523	1,551
Provision (benefit) for income taxes	929	1,639	-227
Net income	$3,573	$4,884	$1,778

Statements_of_Comprehensive_In

Statements of Comprehensive Income (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statements of Comprehensive Income	'	'	'
Net income	$3,573	$4,884	$1,778
Other comprehensive (loss) income:	'	'	'
Change in unrealized gains on securities, net of taxes of $2,448, $(1,385), and $(1,888), respectively	-4,545	2,573	3,507
Change in other-than-temporary impairment gains recognized in other comprehensive income, net of taxes of $(83), $(9), and $(63), respectively	153	17	116
Total other comprehensive (loss) income	-4,392	2,590	3,623
Total comprehensive (loss) income	($819)	$7,474	$5,401

Statements_of_Comprehensive_In1

Statements of Comprehensive Income (Parenthetical) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statements of Comprehensive Income	'	'	'
Change in unrealized gains on securities, taxes	$2,448	($1,385)	($1,888)
Change in other-than-temporary impairment gains recognized in other comprehensive income, taxes	($83)	($9)	($63)

Statements_of_Changes_in_Stock

Statements of Changes in Stockholder's Equity (USD $)	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income
In Thousands, unless otherwise specified	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income
Balance at Dec. 31, 2010	$54,186	$2,000	$43,006	$4,788	$4,392
Equity	'	'	'	'	'
Dividends	-4,381	0	0	-4,381	0
Capital contribution (Note 7)	2,127	0	2,127	0	0
Return of Capital	0	'	0	'	'
Net income	1,778	0	0	1,778	0
Other comprehensive (loss) income	3,623	0	0	0	3,623
Balance at Dec. 31, 2011	57,333	2,000	45,133	2,185	8,015
Equity	'	'	'	'	'
Dividends	-609	0	0	-609	0
Capital contribution (Note 7)	0	'	'	'	'
Return of Capital	0	'	0	'	'
Net income	4,884	0	0	4,884	0
Other comprehensive (loss) income	2,590	0	0	0	2,590
Balance at Dec. 31, 2012	64,198	2,000	45,133	6,460	10,605
Equity	'	'	'	'	'
Dividends	-10,033	0	0	-10,033	0
Capital contribution (Note 7)	0	'	'	'	'
Return of Capital	-959	0	-959	0	0
Net income	3,573	0	0	3,573	0
Other comprehensive (loss) income	-4,392	0	0	0	-4,392
Balance at Dec. 31, 2013	$52,387	$2,000	$44,174	$0	$6,213

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Operating activities	'		'		'
Net income	$3,573		$4,884		$1,778
Adjustments to reconcile net income to net cash used in operating activities:	'		'		'
Change in reinsurance recoverables	902		-8,731		-15,646
Change in premiums and accounts receivable	469		-157		1,093
Change in deferred acquisition costs	113		15		-69
Change in accrued investment income	150		123		109
Change in insurance policy reserves and expenses	-7,613		-2,408		14,132
Change in accounts payable and other liabilities	765		1,083		-853
Change in commissions payable	-184		594		-2,089
Change in reinsurance balances payable	-24		16		-245
Change in funds held under reinsurance	67		1		-3
Amortization of deferred gains on disposal of businesses	-398		-436		-480
Change in income taxes	371		199		33
Net realized gains on investments	-838		-365		-299
Other	-33		11		132
Net cash used in operating activities	-2,680		-5,171		-2,407
Sales of:	'		'		'
Fixed maturity securities available for sale	11,921		6,691		33,860
Equity securities available for sale	3,144		2,057		2,232
Other invested assets	149		139		380
Maturities, prepayments, and scheduled redemption of:	'		'		'
Fixed maturity securities available for sale	8,775		10,984		10,147
Commercial mortgage loans on real estate	2,349		1,080		959
Purchase of:	'		'		'
Fixed maturity securities available for sale	-8,605		-13,548		-36,221
Equity securities available for sale	-3,606		-2,104		-802
Commercial mortgage loans on real estate	0		-2,000		-975
Change in short-term investments	215		985		-2,946
Change in policy loans	-11		-62		-4
Net cash provided by investing activities	14,331		4,222		6,630
Financing Activities	'		'		'
Dividends paid	-10,033		-609		-4,381
Return of Capital	-959		0		0
Net cash used in financing activities	-10,992	[1]	-609	[1]	-4,381	[1]
Change in cash and cash equivalents	659		-1,558		-158
Cash and cash equivalents at beginning of period	205		1,763		1,921
Cash and cash equivalents at end of period	864		205		1,763
Supplemental information:	'		'		'
Income taxes paid	$1,215		$1,556		$2,848

[1]	During 2011, a $2,127 non-cash capital contribution in the form of a deferred tax asset was made from Assurant, Inc. (the ?Parent?). See Note 7 for more information.

Statements_of_Cash_Flows_Paren

Statements of Cash Flows (Parenthetical) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statements of Cash Flows	'	'	'
Contributed capital	$0	$0	$2,127

Nature_of_Operations

Nature of Operations	12 Months Ended
Nature of Operations	Dec. 31, 2013
Nature of Operations	'
Nature of Operations	'
	1. Nature of Operations

	Union Security Life Insurance Company of New York (the “Company”) is a provider of life and health insurance products including group disability insurance, group dental insurance, group life insurance and credit insurance. The Company is a wholly-owned subsidiary of Assurant, Inc. (the “Parent”). The Parent’s common stock is traded on the New York Stock Exchange under the symbol AIZ.

	The Company is domiciled in New York and is qualified to sell life, health and annuity insurance in the state of New York.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2013
Summary of Significant Accounting Policies	'
Summary of Significant Accounting Policies	'
	2. Summary of Significant Accounting Policies

	Basis of Presentation

	The financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Amounts are presented in United States of America (“U.S.”) dollars and all amounts are in thousands, except for number of shares, per share amounts and number of securities in an unrealized loss position.

	Use of Estimates

	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities. The items on the Company’s balance sheets affected by the use of estimates include but are not limited to, investments, premiums and accounts receivable, reinsurance recoverables, deferred acquisition costs (“DAC”), deferred income taxes and associated valuation allowances, goodwill, future policy benefits and expenses, unearned premiums, claims and benefits payable, deferred gain on disposal of businesses, and commitments and contingencies. The estimates are sensitive to market conditions, investment yields, mortality, morbidity, commissions and other acquisition expenses, policyholder behavior and other factors. Actual results could differ from the estimates recorded. The Company believes all amounts reported are reasonable and adequate.

	Comprehensive (Loss) Income

	Comprehensive (loss) income is comprised of net income, net unrealized gains and losses on securities classified as available-for-sale and net unrealized gains and losses on other-than-temporarily impaired securities, less deferred income taxes.

	Reclassifications

	Certain prior period amounts have been reclassified to conform to the 2013 presentation.

	Fair Value

	The Company uses an exit price for its fair value measurements. An exit price is defined as the amount received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In measuring fair value, the Company gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. See Note 4 for further information.

	Investments

	Fixed maturity and equity securities are classified as available-for-sale, as defined in the investments guidance, and reported at fair value. If the fair value is higher than the amortized cost for fixed maturity securities or the purchase cost for equity securities, the excess is an unrealized gain; and, if lower than cost, the difference is an unrealized loss. Net unrealized gains and losses on securities classified as available-for-sale, less deferred income taxes, are included in accumulated other comprehensive income (“AOCI”).

	Commercial mortgage loans on real estate are reported at unpaid balances, adjusted for amortization of premium or discount, less allowance for losses. The allowance is based on management’s analysis of factors including actual loan loss experience, specific events based on geographical, political or economic conditions, industry experience, loan groupings that have probable and estimable losses and individually impaired loan loss analysis. A loan is considered individually impaired when it becomes probable the Company will be unable to collect all amounts due, including principal and interest, according to the contractual terms of the loan agreement. Indicative factors of impairment include, but are not limited to, whether the loan is current, the value of the collateral and the financial position of the borrower. If a loan is individually impaired, the Company uses one of the following valuation methods based on the individual loan’s facts and circumstances to measure the impairment amount: (1) the present value of expected future cash flows, (2) the loan’s observable market price, or (3) the fair value of collateral. Changes in the allowance for loan losses are recorded in net realized losses on investments, excluding other-than-temporary impairment (“OTTI”) losses.

	The Company places loans on non-accrual status after 90 days of delinquent payments (unless the loans are both well secured and in the process of collection). A loan may be placed on non-accrual status before this time if information is available that suggests its impairment is probable.

	Policy loans are reported at unpaid principal balances, which do not exceed the cash surrender value of the underlying policies.

	Short-term investments include money market funds and short maturity investments. These amounts are reported at cost, which approximates fair value.

	Other investments consist primarily of investments in certified capital companies (“CAPCOs”). The Company’s CAPCOs consist of debt instruments that are recorded at amortized cost, which approximates fair value.

	The Company monitors its investment portfolio to identify investments that may be other-than-temporarily impaired. In addition, securities, aggregated by issuer, whose market price is equal to 80% or less of their original purchase price or which had a discrete credit event resulting in the debtor defaulting or seeking bankruptcy protection are added to a potential write-down list, which is discussed at quarterly meetings attended by members of the Company’s investment, accounting and finance departments. See Note 3 for further information.

	Realized gains and losses on sales of investments are recognized on the specific identification basis.

	Investment income is recorded as earned and reported net of investment expenses. The Company uses the interest method to recognize interest income on its commercial mortgage loans.

	The Company anticipates prepayments of principal in the calculation of the effective yield for mortgage-backed securities and structured securities. The retrospective method is used to adjust the effective yield.

	Cash and Cash Equivalents

	The Company considers cash on hand, all operating cash and working capital cash to be cash equivalents. These amounts are carried at cost, which approximates fair value. Cash balances are reviewed at the end of each reporting period to determine if negative cash balances exist. If negative cash balances do exist, the cash accounts are netted with other positive cash accounts of the same bank provided the right of offset exists between the accounts. If the right of offset does not exist, the negative cash balances are reclassified to accounts payable.

	Uncollectible Receivable Balance

	The Company maintains allowances for doubtful accounts for probable losses resulting from the inability to collect payments.

	Reinsurance

	Reinsurance recoverables include amounts related to paid benefits and estimated amounts related to unpaid policy and contract claims, future policyholder benefits and policyholder contract deposits. The cost of reinsurance is recognized over the terms of the underlying reinsured policies using assumptions consistent with those used to account for the policies. Amounts recoverable from reinsurers are estimated in a manner consistent with claim and claim adjustment expense reserves or future policy benefits reserves and are reported in the balance sheets. The cost of reinsurance related to long-duration contracts is recognized over the life of the underlying reinsured policies. The ceding of insurance does not discharge the Company’s primary liability to insureds, thus a credit exposure exists to the extent that any reinsurer is unable to meet the obligation assumed in the reinsurance agreements. To mitigate this exposure to reinsurance insolvencies, the Company evaluates the financial condition of its reinsurers and holds collateral (in the form of funds withheld, trusts, and letters of credit) as security under the reinsurance agreements. An allowance for doubtful accounts is recorded on the basis of periodic evaluations of balances due from reinsurers (net of collateral), reinsurer solvency, management’s experience and current economic conditions.

	Funds withheld under reinsurance represent amounts contractually held from assuming companies in accordance with reinsurance agreements.

	Reinsurance premiums assumed are calculated based upon payments received from ceding companies together with accrual estimates, which are based on both payments received and in force policy information received from ceding companies. Any subsequent differences arising on such estimates are recorded in the period in which they are determined.

	Income Taxes

	The Company reports its taxable income in a consolidated federal income tax return along with other affiliated subsidiaries of the Parent. Income tax expense or benefit is allocated among the affiliated subsidiaries by applying corporate income tax rates to taxable income or loss determined on a separate return basis according to a tax allocation agreement. Entities with losses record current tax benefits to the extent such losses are recognized in the consolidated federal tax return.

Current federal income taxes are recognized based upon amounts estimated to be payable or recoverable as a result of taxable operations for the current year. Deferred income taxes are recorded for temporary differences between the financial reporting basis and income tax basis of assets and liabilities, based on enacted tax laws and statutory tax rates applicable to the periods in which the Company expects the temporary differences to reverse. A valuation allowance is established for deferred tax assets when it is more likely than not that an amount will not be realized.

The Company classifies net interest expense related to tax matters and any applicable penalties as a component of income tax expense.

Deferred Acquisition Costs

Only direct incremental costs associated with the successful acquisition of new or renewal insurance contracts are deferred to the extent that such costs are deemed recoverable from future premiums or gross profits. Acquisition costs primarily consist of compensation to sales representatives.

Premium deficiency testing is performed annually and generally reviewed quarterly. Such testing involves the use of best estimate assumptions including the anticipation of investment income to determine if anticipated future policy premiums are adequate to recover all DAC and related claims, benefits and expenses. To the extent a premium deficiency exists, it is recognized immediately by a charge to the statement of operations and a corresponding reduction in DAC. If the premium deficiency is greater than unamortized DAC, a liability will be accrued for the excess deficiency.

Long Duration Contracts

Acquisition costs on Fortis Financial Group (“FFG”) and Long-Term Care (“LTC”) disposed businesses were written off when the businesses were sold.

Short Duration Contracts

Acquisition costs relating to group term life, group disability and group dental consist primarily of compensation to sales representatives. These acquisition costs are front-end loaded; thus, they are deferred and amortized over the estimated terms of the underlying contracts.

Goodwill

Goodwill represents the excess of acquisition costs over the net fair value of identifiable assets acquired and liabilities assumed in a business combination. Goodwill is deemed to have an indefinite life and is not amortized, but rather is tested at least annually for impairment. The Company reviews goodwill annually in the fourth quarter for impairment, or more frequently if indicators of impairment exist. The Company regularly assesses whether any indicators of impairment exist. Such indicators include, but are not limited to: significant adverse change in legal factors, adverse action or assessment by a regulator, unanticipated competition, loss of key personnel, or a significant decline in expected future cash flows due to changes in company-specific factors or the broader business climate. The evaluation of such factors requires considerable management judgment.

At the time of the annual goodwill test, the Company has the option to first assess qualitative factors to determine whether it is necessary to perform the current two-step goodwill impairment test. The Company is required to perform step one if it determines qualitatively that it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value is less than its carrying amount, including goodwill. Otherwise, no further testing is required.

If the Company does not take the option to perform the qualitative assessment or the qualitative assessment performed indicates that it is more likely than not that the fair value is less than the carrying value, the Company will then compare its estimated fair value with its net book value (“Step 1”). If the estimated fair value exceeds its net book value, goodwill is deemed not to be impaired, and no further testing is necessary. If the net book value exceeds its estimated fair value, the Company would perform a second test to measure the amount of impairment, if any. To determine the amount of any impairment, the Company would determine the implied fair value of goodwill in the same manner as if the Company were being acquired in a business combination (“Step 2”). Specifically, the Company would determine the fair value of all of the assets and liabilities, including any unrecognized intangible assets, in a hypothetical calculation that would yield the implied fair value of goodwill. If the implied fair value of goodwill is less than the recorded goodwill, the Company would record an impairment charge for the difference.

In 2013 and 2012, the Company did not take the option to perform a qualitative assessment, thus Step 1 was performed. We concluded that the estimated fair value exceeded its respective book value and therefore goodwill was not impaired. See Notes 4 and 13 for further information.

Other Assets

Other assets primarily include prepaid items and other intangible assets. Other intangible assets that have finite lives, including but not limited to customer contracts, are amortized over their estimated useful lives. Other intangible assets deemed to have indefinite useful lives, primarily certain state licenses, are not amortized and are subject to at least annual impairment tests. At the time of the annual impairment test, the Company has the option to first assess qualitative factors to determine whether it is necessary to perform a quantitative impairment test for indefinite-lived intangible assets. Impairment exists if the carrying amount of the indefinite-lived other intangible asset exceeds its fair value. For other intangible assets with finite lives, impairment is recognized if the carrying amount is not recoverable and exceeds the fair value of the other intangible asset. Generally other intangible assets with finite lives are only tested for impairment if there are indicators (“triggers”) of impairment identified. Triggers include, but are not limited to, a significant adverse change in the extent, manner or length of time in which the other intangible asset is being used or a significant adverse change in legal factors or in the business climate that could affect the value of the other intangible asset. In certain cases, the Company does perform an annual impairment test for other intangible assets with finite lives even if there are no triggers present. There were no impairments of finite-lived or indefinite-lived other intangible assets in either 2013 or 2012.

Amortization expense is included in underwriting, general and administrative expenses in the statement of operations.

Separate Accounts

Assets and liabilities associated with separate accounts relate to considerations for variable annuity products for which the contract-holder, rather than the Company, bears the investment risk. Separate account assets (with matching liabilities) are reported at fair value. Revenues and expenses related to the separate account assets and liabilities, to the extent of benefits paid or provided to the separate account policyholders, are excluded from the amounts reported in the accompanying statements of operations because the accounts are administered by reinsurers.

Reserves

Reserves are established in accordance with GAAP, using generally accepted actuarial methods. Factors used in their calculation include experience derived from historical claim payments and actuarial assumptions. Such assumptions and other factors include trends, the incidence of incurred claims, the extent to which all claims have been reported, and internal claims processing charges. The process used in computing reserves cannot be exact, particularly for liability coverage, since actual claim costs are dependent upon such complex factors as inflation, changes in doctrines of legal liabilities and damage awards. The methods of making such estimates and establishing the related liabilities are periodically reviewed and updated.

Reserves do not represent an exact calculation of exposure, but instead represent our best estimates of what we expect the ultimate settlement and administration of a claim or group of claims will cost based on facts and circumstances known at the time of calculation. The adequacy of reserves may be impacted by future trends in claims severity, frequency, judicial theories of liability and other factors. These variables are affected by both external and internal events, including but not limited to: changes in the economic cycle, changes in the social perception of the value of work, emerging medical perceptions regarding physiological or psychological causes of disability, emerging health issues and new methods of treatment or accommodation, inflation, judicial trends, legislative changes and claims handling procedures.

Many of these items are not directly quantifiable. Reserve estimates are refined as experience develops. Adjustments to reserves, both positive and negative, are reflected in the statement of operations of the period in which such estimates are updated. Because establishment of reserves is an inherently uncertain process involving estimates of future losses, there can be no certainty that ultimate losses will not exceed existing claims reserves. Future loss development could require reserves to be increased, which could have a material adverse effect on our earnings in the periods in which such increases are made. However, based on information currently available, we believe our reserve estimates are adequate.

Long Duration Contracts

The Company’s long duration contracts primarily include traditional life insurance policies no longer offered and policies disposed of via reinsurance (FFG and LTC contracts).

Future policy benefits and expense reserves for LTC and the traditional life insurance contracts no longer offered, are equal to the present value of future benefits to policyholders plus related expenses less the present value of the future net premiums. These amounts are estimated based on assumptions as to the expected investment yield, inflation, mortality, morbidity and withdrawal rates as well as other assumptions that are based on the Company’s experience. These assumptions reflect anticipated trends and include provisions for possible unfavorable deviations.

Risks related to the reserves recorded for policies under FFG, LTC and life insurance no longer offered have been 100% ceded via reinsurance. While the Company has not been released from the contractual obligation to the policyholders, changes in and deviations from economic mortality, morbidity, and expense assumptions used in the calculation of these reserves will not directly affect our results of operations unless there is a default by the assuming reinsurer.

Short Duration Contracts

The Company’s short duration contracts include group term life contracts, group disability contracts, medical contracts, dental contracts, vision contracts and credit life and disability contracts. For short duration contracts, claims and benefits payable reserves are recorded when insured events occur. The liability is based on the expected ultimate cost of settling the claims. The claims and benefits payable reserves include: (1) case reserves for known but unpaid claims as of the balance sheet date; (2) incurred but not reported (“IBNR”) reserves for claims where the insured event has occurred but has not been reported to the Company as of the balance sheet date; and (3) loss adjustment expense reserves for the expected handling costs of settling the claims.

For group disability, the case reserves and the IBNR reserves are recorded at an amount equal to the net present value of the expected future claims payments. Group long-term disability and group term life waiver of premiums reserves are discounted to the valuation date at the valuation interest rate. The valuation interest rate is reviewed quarterly by taking into consideration actual and expected earned rates on our asset portfolio. Group long-term disability and group term life reserve adequacy studies are performed annually, and morbidity and mortality assumptions are adjusted where appropriate.

Changes in the estimated liabilities are recorded as a charge or credit to policyholder benefits as estimates are revised.

Deferred Gain on Disposal of Businesses

The Company recorded a deferred gain on disposal of businesses utilizing reinsurance. On March 1, 2000, the Company sold its LTC business using a coinsurance contract. On April 2, 2001, the Company sold its FFG business using coinsurance and a modified coinsurance contract. Since the form of sale did not discharge the Company’s primary liability to the insureds, the gain on these disposals was deferred and reported as a liability. The liability is decreased and recognized as revenue over the estimated life of the contracts’ terms. The Company reviews and evaluates the estimates affecting the deferred gain on disposal of businesses annually or when significant information affecting the estimates becomes known to the Company, and adjusts the revenue accordingly. Based on the Company’s 2013 and 2012 annual reviews, there were no adjustments to the estimates affecting the deferred gain.

Premiums

Long Duration Contracts

Premiums for LTC insurance and life insurance contracts no longer offered are recognized as revenue when due from the policyholder. For investment-type annuity contracts within FFG, revenues consist of charges assessed against policy balances. For the FFG and LTC businesses previously sold and life insurance contracts no longer offered, all revenue is ceded.

Short Duration Contracts

The Company’s short duration contracts are those on which the Company recognizes revenue on a pro-rata basis over the contract term. The Company’s short duration contracts primarily include group term life, group disability, dental, vision and credit life and disability.

Total Other-Than-Temporary Impairment Losses

For debt securities with credit losses and non-credit losses or gains, total OTTI losses is the total of the decline in fair value from either the most recent OTTI determination or a prior period end in which the fair value declined until the current period end valuation date. This amount does not include any securities that had fair value increases. For equity securities and debt securities that the Company has the intent to sell or if it is more likely than not that it will be required to sell for equity securities that have an OTTI or for debt securities if there are only credit losses, total other-than-temporary impairment losses is the total amount by which the fair value of the security is less than its amortized cost basis at the period end valuation date and the decline in fair value is deemed to be other-than-temporary.

Fees and Other Income

The Company derives fees and other income from providing administrative services. These fees are recognized monthly when services are performed.

Underwriting, General and Administrative Expenses

Underwriting, general and administrative expenses consist primarily of commissions, premium taxes, licenses, fees, salaries and personnel benefits and other general operating expenses.

Leases

The Company records expenses for operating leases on a straight-line basis over the lease term.

Contingencies

The Company evaluates each contingent matter separately. A loss contingency is recorded if reasonably estimable and probable. The Company establishes reserves for these contingencies at the best estimate, or if no one estimated number within the range of possible losses is more probable than any other, the Company records an estimated reserve at the low end of the estimated range. Contingencies affecting the Company primarily relate to litigation matters which are inherently difficult to evaluate and are subject to significant changes. The Company believes the contingent amounts recorded are reasonable.

Recent Accounting Pronouncements—Adopted

On September 30, 2012, the Company adopted the amended intangibles-goodwill and other guidance. This guidance allows an entity to first assess qualitative factors to determine whether it is necessary to perform a quantitative impairment test for indefinite-lived intangible assets. Under this amended guidance, an entity would not be required to calculate the fair value of an indefinite-lived intangible asset, unless the entity determines, based on qualitative assessment, that it is more likely than not that its fair value is less than its carrying amount. The amended guidance includes a number of events and circumstances for an entity to consider in conducting the qualitative assessment and did not have an impact on the Company’s financial position or results of operations.

On January 1, 2012, the Company adopted the guidance on fair value measurement. This amended guidance changes certain fair value measurement principles and expands required disclosures to include quantitative and qualitative information about unobservable inputs in Level 3 measurements to achieve common fair value measurement and disclosure requirements in GAAP and International Financial Reporting Standards. The adoption of this guidance did not have an impact on the Company’s financial position or results of operations.

On January 1, 2012, the Company adopted the amendments to existing guidance on accounting for costs associated with acquiring or renewing insurance contracts. The amendments modified the definition of the types of costs incurred by insurance entities that can be capitalized in the acquisition of new and renewal contracts. Under this amended guidance, only direct incremental costs associated with successful insurance contract acquisitions or renewals are deferrable. This guidance was adopted retrospectively and has been applied to all prior period financial information contained in these Financial Statements.

On December 31, 2011, the Company adopted the new guidance related to the presentation of comprehensive income. This guidance provides two alternatives for presenting comprehensive income. An entity can report comprehensive income either in a single continuous financial statement or in two separate but consecutive financial statements. Each component of net income and each component of other comprehensive income, together with totals for comprehensive income and its two parts, net income and other comprehensive income, are displayed under either alternative. The statement(s) are to be presented with equal prominence as the other primary financial statements. The new guidance eliminates the Company’s previously applied option to report other comprehensive income and its components in the statement of changes in stockholder’s equity. The guidance does not change the items that constitute net income or other comprehensive income, and does not change when an item of other comprehensive income must be reclassified to net income. The Company chose to early adopt this guidance and therefore is reporting comprehensive income in a separate but consecutive statement, with full retrospective application as required by the guidance. The adoption of the new presentation requirements did not have an impact on the Company’s financial position or results of operations.

Recent Accounting Pronouncements—Not Yet Adopted

In July 2013, the Financial Accounting Standards Board (“FASB”) issued new guidance on the presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The amendments in this guidance state that an unrecognized tax benefit, or a portion thereof, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward. An exception to this guidance would be where a net operating loss carryforward or similar tax loss or credit carryforward would not be available under the tax law to settle any additional income taxes that would result from the disallowance of a tax position, or the tax law does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose. In such a case, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The guidance is effective for interim and annual periods beginning after December 15, 2013. The Company will be adopting this presentation as of the effective date and does not expect any net impact to the Company’s financial position and results of operations.

In July 2011, the FASB issued amendments to the other expenses guidance to address how health insurers should recognize and classify in their statement of operations fees mandated by the Affordable Care Act. The Affordable Care Act imposes an annual fee on health insurers for each calendar year beginning on or after January 1, 2014. The amendments specify that the liability for the fee should be estimated and recorded in full once the entity provides qualifying health insurance in the applicable calendar year in which the fee is payable with a corresponding deferred cost that is amortized to expense ratably over the calendar year during which it is payable. The guidance is effective for calendar years beginning after December 31, 2013, when the fee initially becomes effective. Therefore, the Company is required to adopt this guidance on January 1, 2014. In the first quarter of 2014, the estimated liability for the mandated fees and the corresponding deferred cost asset of $140 will be recorded in accounts payable and other liabilities and in other assets, respectively, on the balance sheet. The deferred cost asset will be amortized ratably over the calendar year to underwriting, general and administrative expense in the statement of operations. This is an estimated amount and may be adjusted once the assessment is received from the federal government.

Investments

Investments	12 Months Ended
Investments	Dec. 31, 2013
Investments	'
Investments	'
	3. Investments

	The following tables show the cost or amortized cost, gross unrealized gains and losses, fair value and OTTI of our fixed maturity and equity securities as of the dates indicated:

			December 31, 2013
			Cost or			Gross			Gross			Fair			OTTI
			Amortized			Unrealized			Unrealized			Value			in AOCI (a)
			Cost			Gains			Losses
	Fixed maturity securities:
	United States Government and government agencies and authorities		$	573		$	164		$	0		$	737		$	0
	States, municipalities and political subdivisions		26,026			2,396			0			28,422			0
	Foreign governments		255			83			0			338			0
	Commercial mortgage-backed		693			59			0			752			0
	Residential mortgage-backed		6,993			711			(53		)	7,651			404
	Corporate		60,446			6,182			(449		)	66,179			0
	Total fixed maturity securities		$	94,986		$	9,595		$	(502	)	$	104,079		$	404
	Equity securities:

	Non-redeemable preferred stocks		$	6,901		$	470		$	(171	)	$	7,200		$	0

			December 31, 2012
			Cost or			Gross			Gross			Fair			OTTI
			Amortized			Unrealized			Unrealized			Value			in AOCI (a)
			Cost			Gains			Losses
	Fixed maturity securities:
	United States Government and government agencies and authorities		$	540		$	257		$	0		$	797		$	0
	States, municipalities and political subdivisions		26,527			3,654			0			30,181			0
	Foreign governments		255			148			0			403			0
	Commercial mortgage-backed		1,343			111			0			1,454			0
	Residential mortgage-backed		7,888			923			(1		)	8,810			127
	Corporate		70,176			10,332			(39		)	80,469			41
	Total fixed maturity securities		$	106,729		$	15,425		$	(40	)	$	122,114		$	168
	Equity securities:
	Non-redeemable preferred stocks		$	6,144		$	869		$	(105	)	$	6,908		$	0

	(a) Represents the amount of other-than-temporary impairments recognized in accumulated other comprehensive income. Amount includes unrealized gains and losses on impaired securities relating to changes in the value of such securities subsequent to the impairment measurement date.

	Our states, municipalities and political subdivisions holdings are highly diversified across the United States, with no individual state’s exposure (including both general obligation and revenue securities) exceeding 3% of the overall investment portfolio as of December 31, 2013 and 2012. At December 31, 2013 and 2012, the securities include general obligation and revenue bonds issued by states, cities, counties, school districts and similar issuers, including $10,846 and $7,368, respectively, of advance refunded or escrowed-to-maturity bonds (collectively referred to as “pre-refunded bonds”), which are bonds for which an irrevocable trust has been established to fund the remaining payments of principal and interest. As of December 31, 2013 and 2012, revenue bonds account for 54% and 53% of the holdings, respectively. Excluding pre-refunded revenue bonds, the activities supporting the income streams of the Company’s revenue bonds are across a broad range of sectors, primarily higher education, highway, water, specifically pledged tax revenues, transit and other miscellaneous sources such as bond banks, finance authorities and appropriations.

	The Company’s largest European investment exposure in its corporate fixed maturity and equity securities is the country of the United Kingdom. The United Kingdom represents approximately 6% of our corporate securities as of December 31, 2013 and 2012. No other European country represented more than 2% of our corporate securities as of December 31, 2013 and 2012. All the European investments are denominated in U.S. dollars. Our international investments are managed as part of our overall portfolio with the same approach to risk management and focus on diversification.

	The cost or amortized cost and fair value of fixed maturity securities at December 31, 2013 by contractual maturity are shown below. Expected maturities may differ from contractual maturities because issuers of the securities may have the right to call or prepay obligations with or without call or prepayment penalties.

			Cost or			Fair Value
			Amortized
			Cost

	Due in one year or less		$	3,241		$	3,294
	Due after one year through five years		15,626			17,348
	Due after five years through ten years		27,645			29,788
	Due after ten years		40,788			45,246
	Total		87,300			95,676
	Commercial mortgage-backed		693			752
	Residential mortgage-backed		6,993			7,651
	Total		$	94,986		$	104,079

	Major categories of net investment income were as follows:

			Years Ended December 31,
			2013			2012			2011

	Fixed maturity securities		$	5,251		$	5,735		$	6,354
	Equity securities		462			412			512
Commercial mortgage loans on real estate		1,496			1,604			1,545
Policy loans		16			13			3
Short-term investments		0			0			2
Other investments		31			42			65
Cash and cash equivalents		0			0			1
Total investment income		7,256			7,806			8,482
Investment expenses		(256		)	(245		)	(233		)
Net investment income		$	7,000		$	7,561		$	8,249

No material investments of the Company were non-income producing for the years ended December 31, 2013, 2012, and 2011.

The following table summarizes the proceeds from sales of available-for-sale securities and the gross realized gains and gross realized losses that have been included in earnings as a result of those sales.

		For the Years Ended December 31,
		2013			2012			2011
Proceeds from sales		$	15,065		$	8,748		$	36,092
Gross realized gains		929			471			1,387
Gross realized losses		264			77			1,057


For securities sold at a loss during 2013, the average period of time these securities were trading continuously at a price below book value was approximately 28 months.

The following table sets forth the net realized gains (losses), including other-than-temporary impairments, recognized in the statement of operations as follows:

		Years Ended December 31,
		2013			2012			2011
Net realized gains (losses) related to sales and other:
Fixed maturity securities		$	430		$	309		$	466
Equity securities		295			62			(136		)
Commercial mortgage loans on real estate		113			0			(10		)
Total net realized gains related to sales and other		838			371			320
Net realized losses related to other-than-temporary impairments:
Fixed maturity securities		0			0			(21		)
Equity securities		0			(6		)	0
Total net realized losses related to other-than-temporary impairments		0			(6		)	(21		)
Total net realized gains		$	838		$	365		$	299

Other-Than-Temporary Impairments

The Company follows the OTTI guidance which requires entities to separate an OTTI of a debt security into two components when there are credit related losses associated with the impaired debt security for which the Company asserts that it does not have the intent to sell, and it is more likely than not that it will not be required to sell before recovery of its cost basis. Under the OTTI guidance, the amount of the OTTI related to a credit loss is recognized in earnings, and the amount of the OTTI related to other, non-credit factors (e.g., interest rates, market conditions, etc.) is recorded as a component of other comprehensive income. In instances where no credit loss exists but the Company intends to sell the security or it is more likely than not that the Company will have to sell the debt security prior to the anticipated recovery, the decline in market value below amortized cost is recognized as an OTTI in earnings. In periods after the recognition of an OTTI on debt securities, the Company accounts for such securities as if they had been purchased on the measurement date of the OTTI at an amortized cost basis equal to the previous amortized cost basis less the OTTI recognized in earnings. For debt securities for which OTTI was recognized in earnings, the difference between the new amortized cost basis and the cash flows expected to be collected will be accreted or amortized into net investment income.

The Company did not record any OTTI related to credit losses during the twelve months ended December 31, 2013. For the twelve months ended December 31, 2012, the Company recorded $6 of OTTI, all of which was related to credit losses and recorded as net OTTI losses recognized in earnings.

The following table sets forth the amount of credit loss impairments recognized within the results of operations on fixed maturity securities held by the Company as of the dates indicated, for which a portion of the OTTI loss was recognized in AOCI, and the corresponding changes in such amounts.

		Years Ended December 31,
		2013			2012			2011
Balance, beginning of year		$	1,496		$	1,573		$	1,639
Additions for credit loss impairments recognized in the current period on securities not previously impaired		0			0			20
Additions for credit loss impairments recognized in the current period on securities previously impaired		0			0			1
Reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security		(11		)	(6		)	(6		)
Reductions for credit loss impairments previously recognized on securities which matured, paid down, prepaid or were sold during the period		(1,039		)	(71		)	(81		)
Balance, end of year		$	446		$	1,496		$	1,573

We regularly monitor our investment portfolio to ensure investments that may be other-than-temporarily impaired are identified in a timely fashion, properly valued, and charged against earnings in the proper period. The determination that a security has incurred an other-than-temporary decline in value requires the judgment of management. Assessment factors include, but are not limited to, the length of time and the extent to which the market value has been less than cost, the financial condition and rating of the issuer, whether any collateral is held, the intent and ability of the Company to retain the investment for a period of time sufficient to allow for recovery for equity securities and the intent to sell or whether it is more likely than not that the Company will be required to sell for fixed maturity securities. Inherently, there are risks and uncertainties involved in making these judgments. Changes in circumstances and critical assumptions such as a continued weak economy, a more pronounced economic downturn or unforeseen events which affect one or more companies, industry sectors, or countries could result in additional impairments in future periods for other-than-temporary declines in value. Any equity security whose price decline is deemed other-than-temporary is written down to its then current market value with the amount of the impairment reported as a realized loss in that period. The impairment of a fixed maturity security that the Company has the intent to sell or that it is more likely than not that the Company will be required to sell is deemed other-than-temporary and is written down to its market value at the balance sheet date with the amount of the impairment reported as a realized loss in that period. For all other-than-temporarily impaired fixed maturity securities that do not meet either of these two criteria, the Company is required to analyze its ability to recover the amortized cost of the security by calculating the net present value of projected future cash flows. For these other-than-temporarily impaired fixed maturity securities, the net amount recognized in earnings is equal to the difference between the amortized cost of the fixed maturity security and its net present value.

The Company considers different factors to determine the amount of projected future cash flows and discounting methods for corporate debt and residential and commercial mortgage-backed securities. For corporate debt securities, the split between the credit and non-credit losses is driven principally by assumptions regarding the amount and timing of projected future cash flows. The net present value is calculated by discounting the Company’s best estimate of projected future cash flows at the effective interest rate implicit in the security at the date of acquisition. For residential and commercial mortgage-backed securities, cash flow estimates, including prepayment assumptions, are based on data from widely accepted third-party data sources or internal estimates. In addition to prepayment assumptions, cash flow estimates vary based on assumptions regarding the underlying collateral including default rates, recoveries and changes in value. The net present value is calculated by discounting the Company’s best estimate of projected future cash flows at the effective interest rate implicit in the fixed maturity security prior to impairment at the balance sheet date. The discounted cash flows become the new amortized cost basis of the fixed maturity security.

In periods subsequent to the recognition of an OTTI, the Company generally accretes the discount (or amortizes the reduced premium) into net investment income, up to the non-discounted amount of projected future cash flows, resulting from the reduction in cost basis, based upon the amount and timing of the expected future cash flows over the estimated period of cash flows.

The investment category and duration of the Company’s gross unrealized losses on fixed maturity securities and equity securities at December 31, 2013 and 2012 were as follows:

		December 31, 2013
		Less than 12 months						12 Months or More						Total
		Fair Value			Unrealized			Fair			Unrealized			Fair			Unrealized
		Fair Value			Losses			Value			Losses			Value			Losses
Fixed maturity securities:
Residential mortgage-backed		$	2,174		$	(29	)	$	520		$	(24	)	$	2,694		$	(53	)
Corporate		7,394			(426		)	225			(23		)	7,619			(449		)
Total fixed maturity securities		$	9,568		$	(455	)	$	745		$	(47	)	$	10,313		$	(502	)
Equity securities:
Non-redeemable preferred stocks		$	2,966		$	(171	)	$	0		$	0		$	2,966		$	(171	)

		December 31, 2012
		Less than 12 months						12 Months or More						Total
		Fair Value			Unrealized			Fair			Unrealized			Fair			Unrealized
		Fair Value			Losses			Value			Losses			Value			Losses
Fixed maturity securities:
Residential mortgage-backed		$	547		$	(1	)	$	0		$	0		$	547		$	(1	)
Corporate		4,726			(37		)	554			(2		)	5,280			(39		)
Total fixed maturity securities		$	5,273		$	(38	)	$	554		$	(2	)	$	5,827		$	(40	)
Equity securities:
Non-redeemable preferred stocks		$	394		$	(3	)	$	472		$	(102	)	$	866		$	(105	)

Total gross unrealized losses represent approximately 5% and 2% of the aggregate fair value of the related securities at December 31, 2013 and 2012, respectively. Approximately 93% and 28% of these gross unrealized losses have been in a continuous loss position for less than twelve months at December 31, 2013 and 2012, respectively. The total gross unrealized losses are comprised of 27 and 16 individual securities at December 31, 2013 and 2012, respectively. In accordance with its policy described above, the Company concluded that for these securities an adjustment to its results of operations for other-than-temporary impairments of the gross unrealized losses was not warranted at December 31, 2013 and 2012. These conclusions were based on a detailed analysis of the underlying credit and expected cash flows of each security. As of December 31, 2013, the gross unrealized losses that have been in a continuous loss position for twelve months or more were concentrated in the Company’s residential mortgage-backed and corporate securities. The Company’s corporate fixed maturity securities loss position relates to securities in the industrial sector. The non-redeemable preferred stocks are perpetual preferred securities that have characteristics of both debt and equity securities. To evaluate these securities, we apply an impairment model similar to that used for our fixed maturity securities. As of December 31, 2013, the Company did not intend to sell these securities and it was not more likely than not that the Company would be required to sell them and no underlying cash flow issues were noted. As of December 31, 2013, the Company did not intend to sell the fixed maturity securities and it was not more likely than not that the Company would be required to sell the securities before the anticipated recovery of their amortized cost basis. The gross unrealized losses are primarily attributable to widening credit spreads associated with an underlying shift in overall credit risk premium.

The cost or amortized cost and fair value of available-for-sale fixed maturity securities in an unrealized loss position at December 31, 2013, by contractual maturity, is shown below.

		Cost or			Fair Value
		Amortized Cost			Fair Value
Due after five years through ten years		$	5,446		$	5,167
Due after ten years		2,622			2,452
Total		8,068			7,619
Residential mortgage-backed		2,747			2,694
Total		$	10,815		$	10,313

The Company has exposure to sub-prime and related mortgages within our fixed maturity security portfolio. At December 31, 2013, approximately 7.1% of our residential mortgage-backed holdings had exposure to sub-prime mortgage collateral. This represented approximately 0.5% of the total fixed income portfolio and 4.2% of the total unrealized gain position. The one security with sub-prime exposure is below investment grade. All residential mortgage-backed securities, including those with sub-prime exposure, are reviewed as part of the ongoing other-than-temporary impairment monitoring process.

The Company has entered into commercial mortgage loans, collateralized by the underlying real estate, on properties located throughout the U.S. At December 31, 2013, approximately 46% of the outstanding principal balance of commercial mortgage loans was concentrated in the states of California, New York, and Washington. Although the Company has a diversified loan portfolio, an economic downturn could have an adverse impact on the ability of its debtors to repay their loans. The outstanding balance of commercial mortgage loans range in size from $385 to $2,402 at December 31, 2013 and from $396 to $2,469 at December 31, 2012.

Credit quality indicators for commercial mortgage loans are loan-to-value and debt-service coverage ratios. Loan-to-value and debt-service coverage ratios are measures commonly used to assess the credit quality of commercial mortgage loans. The loan-to-value ratio compares the principal amount of the loan to the fair value of the underlying property collateralizing the loan, and is commonly expressed as a percentage. The debt-service coverage ratio compares a property’s net operating income to its debt-service payments and is commonly expressed as a ratio. The loan-to-value and debt-service coverage ratios are generally updated annually in the third quarter.

The following summarizes our loan-to-value and average debt-service coverage ratios as of the dates indicated:

		December 31, 2013
Loan-to-Value		Carrying Value			% of Gross		Debt-Service
					Mortgage		Coverage
					Loans		Ratio
70% and less		$	17,166		67.7	%	2.41
71 – 80%		2,972			11.7	%	1.14
81 – 95%		5,219			20.6	%	1.16
Gross commercial mortgage loans		25,357			100	%	2.01
Less valuation allowance		(398		)
Net commercial mortgage loans		$	24,959

		December 31, 2012
Loan-to-Value		Carrying Value			% of Gross		Debt-Service
					Mortgage		Coverage
					Loans		Ratio
70% and less		$	20,657		74.6	%	2.11
71 – 80%		1,284			4.6	%	1.52
81 – 95%		5,766			20.8	%	1.09
Gross commercial mortgage loans		27,707			100	%	1.87
Less valuation allowance		(512		)
Net commercial mortgage loans		$	27,195

All commercial mortgage loans that are individually impaired have an established mortgage loan valuation allowance for losses. Changing economic conditions affect our valuation of commercial mortgage loans. Changing vacancies and rents are incorporated into the discounted cash flow analysis that we perform for monitored loans and may contribute to the establishment of (or an increase or decrease in) a commercial mortgage loan valuation allowance for losses. In addition, we continue to monitor the entire commercial mortgage loan portfolio to identify risk. Areas of emphasis are properties that have exposure to specific geographic events, have deteriorating credits or have experienced a reduction in debt-service coverage ratio. Where warranted, we have established or increased a valuation allowance based upon this analysis.

The commercial mortgage loan valuation allowance for losses was $398 and $512 at December 31, 2013 and 2012, respectively. In 2013, the loan valuation allowance decreased $114 due to changing economic conditions and geographic concentrations.

The Company has fixed maturity securities of $737 and $797 at December 31, 2013 and 2012, respectively, on deposit with various governmental authorities as required by law.

Fair_Value_Disclosures

Fair Value Disclosures	12 Months Ended
Fair Value Disclosures	Dec. 31, 2013
Fair Value Disclosures	'
Fair Value Disclosures	'
	4. Fair Value Disclosures

	Fair Values, Inputs and Valuation Techniques for Financial Assets and Liabilities Disclosures

	The fair value measurements and disclosure guidance defines fair value and establishes a framework for measuring fair value. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In accordance with this guidance, the Company has categorized its recurring basis financial assets and liabilities into a three-level fair value hierarchy based on the priority of the inputs to the valuation technique.

	The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the level in the fair value hierarchy within which the fair value measurement in its entirety falls has been determined based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the asset or liability.

	The levels of the fair value hierarchy are described below:

	· Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company can access.

	· Level 2 inputs utilize other than quoted prices included in Level 1 that are observable for the asset, either directly or indirectly, for substantially the full term of the asset. Level 2 inputs include quoted prices for similar assets in active markets, quoted prices for identical or similar assets in markets that are not active and inputs other than quoted prices that are observable in the marketplace for the asset. The observable inputs are used in valuation models to calculate the fair value for the asset.

	· Level 3 inputs are unobservable but are significant to the fair value measurement for the asset, and include situations where there is little, if any, market activity for the asset. These inputs reflect management’s own assumptions about the assumptions a market participant would use in pricing the asset.

	A review of fair value hierarchy classifications is conducted on a quarterly basis. Changes in the observability of valuation inputs may result in a reclassification of levels for certain securities within the fair value hierarchy.

	The following tables present the Company’s fair value hierarchy for assets and liabilities measured at fair value on a recurring basis as of December 31, 2013 and 2012. The amounts presented below for Assets and Liabilities held in separate accounts differ from the amounts presented in the balance sheets because only certain investments or certain assets and liabilities within these line items are measured at estimated fair value. The fair value amount and the majority of the associated levels presented for Assets and Liabilities held in separate accounts are received directly from third parties.

			December 31, 2013
			Total			Level 1			Level 2			Level 3
	Financial Assets
	Fixed maturity securities:
	United States Government and government agencies and authorities		$	737		$	0		$	737		$	0
	State, municipalities and political subdivisions		28,422			0			27,321			1,101
	Foreign governments		338			0			338			0
	Commercial mortgage-backed		752			0			752			0
	Residential mortgage-backed		7,651			0			7,651			0
	Corporate		66,179			0			64,871			1,308
	Equity securities:
	Non-redeemable preferred stocks		7,200			0			7,200			0
	Short-term investments		1,911			1,911		b	0			0
	Cash equivalents		610			610		b	0			0
	Assets held in separate accounts		11,978			9,650		a	2,328		c	0
	Total financial assets		$	125,778		$	12,171		$	111,198		$	2,409

	Financial Liabilities
	Liabilities related to separate accounts		$	11,978		$	9,650	a	$	2,328	c	$	0

			December 31, 2012
			Total			Level 1			Level 2			Level 3
	Financial Assets
	Fixed maturity securities:
	United States Government and government agencies and authorities		$	797		$	0		$	797		$	0
	State, municipalities and political subdivisions		30,181			0			30,181			0
	Foreign governments		403			0			403			0
	Commercial mortgage-backed		1,454			0			1,454			0
	Residential mortgage-backed		8,810			0			8,810			0
	Corporate		80,469			0			78,986			1,483
	Equity securities:
	Non-redeemable preferred stocks		6,908			0			6,907			1
	Short-term investments		2,126			2,126		b	0			0
	Assets held in separate accounts		11,105			8,009		a	3,096		c	0
	Total financial assets		$	142,253		$	10,135		$	130,634		$	1,484

	Financial Liabilities
	Liabilities related to separate accounts		$	11,105		$	8,009	a	$	3,096	c	$	0

	a.	Mainly includes mutual funds.
	b.	Mainly includes money market funds.
	c.	Mainly includes fixed maturity securities.

There were no transfers between Level 1 and Level 2 financial assets during either period. However, there were transfers between Level 2 and Level 3 financial assets during the period, which are reflected in the “Transfers in” and “Transfers out” columns below. Transfers between Level 2 and Level 3 most commonly occur when market observable inputs that were previously available become unavailable in the current period. The remaining unpriced securities are submitted to independent brokers who provide non-binding broker quotes or are priced by other qualified sources.

The following tables summarize the change in balance sheet carrying value associated with Level 3 financial assets carried at fair value during the years ended December 31, 2013 and 2012:

		Year Ended December 31, 2013
		Balance,			Total gains			Net unrealized			Purchases			Sales			Transfers		Transfers			Balance,
		beginning			(realized/			(losses) gains									in (3)		out (3)			end of
		of period			unrealized)			included in														period
					included in			other
					earnings (1)			comprehensive
								income (2)
Fixed Maturities Securities
States, municipalities and political subdivision		$	0		$	0		$	81		$	1,020		$	0		$	0	$	0		$	1,101
Corporate		1,483			290			(92		)	0			(412		)	288		(249		)	1,308
Equity Securities
Non-redeemable preferred stocks		1			0			0			0			0			0		(1		)	0
Total Level 3 assets		$	1,484		$	290		$	(11	)	$	1,020		$	(412	)	$	288	$	(250	)	$	2,409

		Year Ended December 31, 2012
		Balance,			Total			Net unrealized			Sales			Transfers			Balance, end of
		beginning			losses			gains included						out (3)			period
		of period			(realized/			in other
					unrealized)			comprehensive
					included in			income (2)
					earnings (1)
Fixed Maturities Securities
Corporate		$	2,060		$	(11	)	$	52		$	(618	)	$	0		$	1,483
Equity Securities
Non-redeemable preferred stocks		1			0			1			0			(1		)	1
Total Level 3 assets		$	2,061		$	(11	)	$	53		$	(618	)	$	(1	)	$	1,484

-1	Included as part of net realized gains on investments in the statement of operations.
-2	Included as part of change in unrealized gains on securities in the statement of comprehensive income.
-3	Transfers are primarily attributable to changes in the availability of observable market information and re-evaluation of the observability of pricing inputs.

Three different valuation techniques can be used in determining fair value for financial assets and liabilities: the market, income or cost approaches. The three valuation techniques described in the fair value measurements and disclosures guidance are consistent with generally accepted valuation methodologies. The market approach valuation techniques use prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities. When possible, quoted prices (unadjusted) in active markets are used as of the period-end date (such as for mutual funds and money market funds). Otherwise, valuation techniques consistent with the market approach including matrix pricing and comparables are used. Matrix pricing is a mathematical technique employed principally to value debt securities without relying exclusively on quoted prices for those securities but rather by relying on the securities’ relationship to other benchmark quoted securities. Market approach valuation techniques often use market multiples derived from a set of comparables. Multiples might lie in ranges with a different multiple for each comparable. The selection of where within the range the appropriate multiple falls requires judgment, considering both qualitative and quantitative factors specific to the measurement.

Income approach valuation techniques convert future amounts, such as cash flows or earnings, to a single present amount, or a discounted amount. These techniques rely on current market expectations of future amounts as of the period-end date. Examples of income approach valuation techniques include present value techniques, option-pricing models, binomial or lattice models that incorporate present value techniques and the multi-period excess earnings method.

Cost approach valuation techniques are based upon the amount that would be required to replace the service capacity of an asset at the period-end date, or the current replacement cost. That is, from the perspective of a market participant (seller), the price that would be received for the asset is determined based on the cost to a market participant (buyer) to acquire or construct a substitute asset of comparable utility, adjusted for obsolescence.

While not all three approaches are applicable to all financial assets or liabilities, where appropriate, one or more valuation techniques may be used. For all the classes of financial assets and liabilities included in the above hierarchy, the market valuation technique is generally used. For the years ended December 31, 2013 and 2012, the application of the valuation technique applied to the Company’s classes of financial assets and liabilities has been consistent.

Level 1 Securities

The Company’s investments and liabilities classified as Level 1 as of December 31, 2013 and 2012, consisted of mutual funds and money market funds that are publicly listed and/or actively traded in an established market.

Level 2 Securities

The Company’s Level 2 securities are valued using various observable market inputs obtained from a pricing service. The pricing service prepares estimates of fair value measurements for our Level 2 securities using proprietary valuation models based on techniques such as matrix pricing which include observable market inputs. The fair value measurements and disclosures guidance defines observable market inputs as the assumptions market participants would use in pricing the asset or liability developed on market data obtained from sources independent of the Company. The extent of the use of each observable market input for a security depends on the type of security and the market conditions at the balance sheet date. Depending on the security, the priority of the use of observable market inputs may change as some observable market inputs may not be relevant or additional inputs may be necessary. The following observable market inputs (“standard inputs”), listed in the approximate order of priority, are utilized in the pricing evaluation of Level 2 securities: benchmark yields, reported trades, broker/dealer quotes, issuer spreads, two-sided markets, benchmark securities, bids, offers and reference data including market research data. Further details for level 2 investment types follow:

United States Government and government agencies and authorities: United States government and government agencies and authorities securities are priced by our pricing service utilizing standard inputs. Included in this category are U.S. Treasury securities which are priced using vendor trading platform data in addition to the standard inputs.

State, municipalities and political subdivisions: State, municipalities and political subdivisions securities are priced by our pricing service utilizing material event notices and new issue data inputs in addition to the standard inputs.

Foreign governments: Foreign government securities are priced by our pricing service utilizing standard inputs. The pricing service also evaluates each security based on relevant market information including relevant credit information, perceived market movements and sector news.

Commercial mortgage-backed and residential mortgage-backed: Commercial mortgage-backed and residential mortgage-backed are priced by our pricing service utilizing monthly payment information and collateral performance information in addition to the standard inputs. Additionally, commercial mortgage-backed securities utilize new issue data while residential mortgage-backed securities utilize vendor trading platform data.

Corporate: Corporate securities are priced by our pricing service utilizing standard inputs. Non-investment grade securities within this category are priced by our pricing service utilizing observations of equity and credit default swap curves related to the issuer in addition to the standard inputs.

Non-redeemable preferred stocks: Non-redeemable preferred stocks are priced by our pricing service utilizing observations of equity and credit default swap curves related to the issuer in addition to the standard inputs.

Short-term investments, cash equivalents and assets/liabilities held in separate accounts: To price the fixed maturity securities in these categories, the pricing service utilizes the standard inputs.

Valuation models used by the pricing service can change period to period, depending on the appropriate observable inputs that are available at the balance sheet date to price a security. When market observable inputs are unavailable to the pricing service, the remaining unpriced securities are submitted to independent brokers who provide non-binding broker quotes or are priced by other qualified sources. If the Company cannot corroborate the non-binding broker quotes with Level 2 inputs, these securities are categorized as Level 3 securities.

Level 3 Securities

The Company’s investments classified as Level 3 as of December 31, 2013 and 2012, consisted of fixed maturity securities. All of the Level 3 fixed maturity and equity securities are priced using non-binding broker quotes which cannot be corroborated with Level 2 inputs. Of our total Level 3 fixed maturity securities, $79 and $462 were priced by a pricing service using single broker quotes due to insufficient information to provide an evaluated price as of December 31, 2013 and 2012, respectively. The single broker quotes are provided by market makers or broker-dealers who are recognized as market participants in the markets in which they are providing the quotes. The remaining $2,330 and $1,022 were priced internally using independent and non-binding broker quotes as of December 31, 2013 and 2012, respectively. The inputs factoring into the broker quotes include trades in the actual bond being priced, trades of comparable bonds, quality of the issuer, optionality, structure and liquidity. Significant changes in interest rates, issuer credit, liquidity, and overall market conditions would result in a significantly lower or higher broker quote. The prices received from both the pricing service and internally are reviewed for reasonableness by management and if necessary, management works with the pricing service or broker to further understand how they developed their price.

Management evaluates the following factors in order to determine whether the market for a financial asset is inactive. The factors include, but are not limited to:

· There are few recent transactions,
· Little information is released publicly,
· The available prices vary significantly over time or among market participants,
· The prices are stale (i.e., not current), and
· The magnitude of the bid-ask spread.

Illiquidity did not have a material impact in the fair value determination of the Company’s financial assets.

The Company generally obtains one price for each financial asset. The Company performs a monthly analysis to assess if the evaluated prices represent a reasonable estimate of their fair value. This process involves quantitative and qualitative analysis and is overseen by investment and accounting professionals. Examples of procedures performed include, but are not limited to, initial and on-going review of pricing service methodologies, review of the prices received from the pricing service, review of pricing statistics and trends, and comparison of prices for certain securities with two different appropriate price sources for reasonableness. Following this analysis, the Company generally uses the best estimate of fair value based upon all available inputs. On infrequent occasions, a non-pricing service source may be more familiar with the market activity for a particular security than the pricing service. In these cases the price used is taken from the non-pricing service source. The pricing service provides information to indicate which securities were priced using market observable inputs so that the Company can properly categorize our financial assets in the fair value hierarchy.

Disclosures for Non-Financial Assets Measured at Fair Value on a Non-Recurring Basis

The Company also measures the fair value of certain assets on a non-recurring basis, generally on an annual basis, or when events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. These assets include commercial mortgage goodwill and finite-lived intangible assets.

For its fourth quarter 2013, 2012, and 2011 annual goodwill impairment tests, the Company performed Step 1 analysis tests. Bases on these analyses, it was determined that goodwill was not impaired. See Note 13 for further information.

The Company utilizes both the income and market valuation approaches. Under the income approach, the Company determined the fair value considering distributable earnings which were estimated from operating plans. The resulting cash flows were then discounted using a market participant weighted average cost of capital. After discounting the future discrete earnings to their present value, the Company estimated the terminal value attributable to the years beyond the discrete operating plan period. The discounted terminal value was then added to the aggregate discounted distributable earnings from the discrete operating plan period to estimate the fair value. Under the market approach, the Company derived the fair value based on various financial multiples, including but not limited to: price to tangible book value of equity, price to estimated 2013 earnings and price to estimated 2014 earnings, which were estimated based on publicly available data related to comparable guideline companies. In addition, financial multiples were also estimated from publicly available purchase price data for acquisitions of companies operating in the insurance industry. The estimated fair value was more heavily weighted towards the income approach because in the current economic environment the earnings capacity of a business is generally considered the most important factor in the valuation of a business enterprise. The fair value determination was categorized as Level 3 (unobservable) in the fair value hierarchy.

There was no remaining goodwill measured at fair value on a non-recurring basis on which an impairment charge was recorded as of December 31, 2013, 2012 and 2011.

Fair Value of Financial Instruments Disclosures

The financial instruments guidance requires disclosure of fair value information about financial instruments, as defined therein, for which it is practicable to estimate such fair value. Therefore, it requires fair value disclosure for financial instruments that are not recognized or are not carried at fair value in the balance sheet. However, this guidance excludes certain financial instruments, such as those related to insurance contracts.

For the financial instruments included within the following financial assets and financial liabilities, the carrying value in the balance sheet equals or approximates fair value. Please refer to the Fair Value Inputs and Valuation Techniques for Financial Assets and Liabilities Disclosures section above for more information on the financial instruments included within the following financial assets and financial liabilities and the methods and assumptions used to estimate fair value:

· Cash and cash equivalents
· Fixed maturity securities
· Equity securities
· Short-term investments
· Assets held in separate accounts
· Liabilities related to separate accounts

In estimating the fair value of the financial instruments that are not recognized or are not carried at fair value in the balance sheet, the Company used the following methods and assumptions:

Commercial mortgage loans: the fair values of mortgage loans are estimated using discounted cash flow models. The model inputs include mortgage amortization schedules and loan provisions, an internally developed credit spread based on the credit risk associated with the borrower and the U.S. Treasury spot curve. Mortgage loans with similar characteristics are aggregated for purposes of the calculations.

Policy loans: the carrying value of policy loans reported in the balance sheet approximates fair value.

Policy reserves under investment products: the fair values for the Company’s policy reserves under investment products are determined using discounted cash flow analysis. Key inputs to the valuation include projections of policy cash flows, reserve run-off, market yields and risk margins.

Funds held under reinsurance: the carrying value reported approximates fair value due to the short maturity of the instruments.

The following table discloses the carrying value, fair value amount and hierarchy level of the financial instruments that are not recognized or are not carried at fair value in the balance sheet:

		December 31, 2013
					Fair Value
		Carrying Value			Total			Level 1			Level 2			Level 3
Financial Assets
Commercial mortgage loans on real estate		$	24,959		$	27,981		$	0		$	0		$	27,981
Policy loans		219			219			219			0			0
Total financial assets		$	25,178		$	28,200		$	219		$	0		$	27,981

Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1)		$	4,007		$	4,261		$	0		$	0		$	4,261
Funds withheld under reinsurance		159			159			159			0			0
Total financial liabilities		$	4,166		$	4,420		$	159		$	0		$	4,261

		December 31, 2012
				Fair Value


		Carrying Value			Total			Level 1			Level 2			Level 3
Financial Assets
Commercial mortgage loans on real estate		$	27,195		$	30,443		$	0		$	0		$	30,443
Policy loans		208			208			208			0			0
Total financial assets		$	27,403		$	30,651		$	208		$	0		$	30,443

Financial Liabilities
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1)		$	3,291		$	3,636		$	0		$	0		$	3,636
Funds withheld under reinsurance		92			92			92			0			0
Total financial liabilities		$	3,383		$	3,728		$	92		$	0		$	3,636

(1) Only the fair value of the Company’s policy reserves for investment-type contracts (those without significant mortality or morbidity risk) are reflected in the table above.

Income_Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2013
Income Taxes	'
Income Taxes	'
	5. Income Taxes

	The Company is subject to U.S. tax and files a U.S. consolidated federal income tax return with its Parent. All of the Company’s income comes from domestic sources. Information about the Company’s current and deferred federal tax expense (benefit) follows:

		Years Ended December 31,
		2013			2012			2011

	Current expense (benefit)	$	256		$	1,842		$	(432	)
	Deferred expense (benefit)	673			(203		)	205
	Total income tax expense (benefit)	$	929		$	1,639		$	(227	)

	A reconciliation of the federal income tax rate to the Company’s effective income tax rate follows:

		December 31,
		2013		2012		2011
	Federal income tax rate:	35	%	35	%	35	%
	Reconciling items:
	Tax exempt interest	(12.3	)	(8.9	)	(33.5	)
	Change in valuation allowance	0		0		(10.3	)
	Dividends-received deduction	(2.2	)	(1.5	)	(7.0	)
	Permanent nondeductible expenses	0.1		0.2		0.9
	Other	0		0.3		0.2
	Effective income tax rate:	20.6	%	25.1	%	(14.7	)%

	The 2012 decrease in the deduction for tax-exempt interest and dividends received was primarily due to the increase in pre-tax income. The valuation allowance was eliminated in 2011.

	As of December 31, 2013, 2012, and 2011, the Company had no liability for unrecognized tax benefits. The Company had no activity related to unrecognized tax benefits for the years ended December 31, 2013 and 2011.

	A reconciliation of the beginning and ending amounts of unrecognized tax benefits for the year ended December 31, 2012 is as follows:

	Balance at beginning of year	$	0
	Additions based on tax positions related to the current year	0
	Reductions based on tax positions related to the current year	0
	Additions for tax positions of prior years	(235		)
	Reductions for tax positions of prior years	0
	Settlements	235
	Balance at end of year	$	0

	The Company’s continuing practice is to recognize interest expense related to income tax matters in income tax expense. During the years ended December 31, 2013 and 2012, the Company recognized approximately $1 and $35, respectively, of interest expense related to income tax matters. The Company had $1 and $35 of interest accrued as of December 31, 2013 and 2012, respectively. No penalties have been accrued.

	The Company files federal income tax returns in the U.S. The Company has substantially concluded all U.S. federal income tax matters for years through 2008, and is currently under U.S. federal income tax audit for years 2009 through 2011. This audit cycle began in April 2013.

	The tax effects of temporary differences that result in significant deferred tax assets and deferred tax liabilities are as follows:

		December 31,
		2013			2012
	Deferred Tax Assets
	Deferred gain on disposal of business	$	791		$	931
	Investments, net	2,123			3,368
	Deferred acquisition costs	1,013			951
	Employee and post-retirement benefits	800			676
	Capital loss carryforward	266			0
	Compensation related	5			8
	Other	4			111
	Total deferred tax asset	5,002			6,045

	Deferred Tax Liabilities
	Policyholder and separate account reserves	(1,542		)	(1,921		)
	Net unrealized appreciation on securities	(3,279		)	(5,644		)
	Other	(54		)	(45		)
	Total deferred tax liability	(4,875		)	(7,610		)
	Net deferred income tax asset (liability)	$	127		$	(1,565	)

The calculation of the valuation allowance is made at the consolidated return group level. A portion of the valuation allowance is assigned to the Company based on the provisions of the tax sharing agreement. No cumulative valuation allowance has been recorded because it is management’s assessment that it is more likely than not that deferred tax assets of $5,002 will be realized.

The Company’s ability to realize deferred tax assets depends on its ability to generate sufficient taxable income of the same character within the carryback or carryforward periods. In assessing future taxable income, the Company considered all sources of taxable income available to realize its deferred tax asset, including the future reversal of existing temporary differences, future taxable income exclusive of reversing temporary differences and carryforwards, taxable income in carryback years and tax-planning strategies. If changes occur in the assumptions underlying the Company’s tax-planning strategies or in the scheduling of the reversal of the Company’s deferred tax liabilities, the valuation allowance may need to be adjusted in the future.

At December 31, 2013, the Company had no net operating loss carryforward for U.S. federal income tax purposes. At December 31, 2013, the Company had a capital loss carryover of $760 for U.S. federal income tax purposes which was generated in 2013 and which will expire, if not utilized, in 2018.

Premiums_and_Accounts_Receivab

Premiums and Accounts Receivable	12 Months Ended
	Dec. 31, 2013
Premiums and Accounts Receivable	'
Premiums and Accounts Receivable	'
	6. Premiums and Accounts Receivable

	Receivables are reported net of an allowance for uncollectible items. A summary of such receivables is as follows:

		As of December 31,
		2013		2012
	Insurance premiums receivable	$	1,508	$	1,737
	Other receivables	200		209
	Total (1)	$	1,708	$	1,946

	(1) For the years ended December 31, 2013 and 2012, the Company did not have any material allowances for uncollectible items.

Stockholders_Equity

Stockholder's Equity	12 Months Ended
Stockholder's Equity	Dec. 31, 2013
Stockholder's Equity	'
Stockholder's Equity	'
	7. Stockholder’s Equity

	The Board of Directors of the Company has authorized 100,000 shares of common stock with a par value of $20 per share. All the shares are issued and outstanding as of December 31, 2013 and 2012 and are owned by the Parent (see Note 1). The Company paid dividends of $10,033, $609, and $4,381 at December 31, 2013, 2012 and 2011, respectively. The Company returned capital of $959 at December 31, 2013. There was no return of capital in 2012 or 2011.

	The maximum amount of dividends which can be paid by State of New York insurance companies to shareholders without prior approval of the Insurance Commissioner is subject to restrictions relating to statutory surplus (see Note 8).

	The Parent contributed capital of $2,127 in the year ending December 31, 2011, in the form of a deferred tax asset. The tax allocation agreement was amended in 2011 to contribute a capital loss deferred tax asset of an affiliated entity to offset the Company’s net capital gains. There was no capital contributed in 2013 or 2012.

Statutory_Information

Statutory Information	12 Months Ended
	Dec. 31, 2013
Statutory Information	'
Statutory Information	'
	8. Statutory Information

	The Company prepares financial statements on the basis of statutory accounting principles (“SAP”) prescribed or permitted by the New York Department of Commerce. Prescribed SAP includes the Accounting Practices and Procedures Manual of the National Association of Insurance Commissioners (“NAIC”) as well as state laws, regulations and administrative rules.

	The principal differences between SAP and GAAP are: 1) policy acquisition costs are expensed as incurred under SAP, but are deferred and amortized under GAAP; 2) the value of business acquired is not capitalized under SAP but is under GAAP; 3) amounts collected from holders of universal life-type and annuity products are recognized as premiums when collected under SAP, but are initially recorded as contract deposits under GAAP, with cost of insurance recognized as revenue when assessed and other contract charges recognized over the periods for which services are provided; 4) the classification and carrying amounts of investments in certain securities are different under SAP than under GAAP; 5) the criteria for providing asset valuation allowances, and the methodologies used to determine the amounts thereof, are different under SAP than under GAAP; 6) the timing of establishing certain reserves, and the methodologies used to determine the amounts thereof, are different under SAP than under GAAP; 7) certain assets are not admitted for purposes of determining surplus under SAP; 8) methodologies used to determine the amounts of deferred taxes and goodwill are different under SAP than under GAAP; and 9) the criteria for obtaining reinsurance accounting treatment is different under SAP than under GAAP.

	Reconciliations of net income and stockholder’s equity on the basis of statutory accounting to the related amounts presented in the accompanying statements were as follows:

		Net Income									Shareholder’s Equity
		2013			2012			2011			2013			2012

	Based on statutory accounting principles	$	5,441		$	5,518		$	1,289		$	40,900		$	46,926
	Deferred acquisition costs	(113		)	(15		)	68			101			214
	Deferred and uncollected premiums	6			1			(3		)	40			33
	Policy and claim reserves	(1,067		)	(914		)	367			5,745			6,812
	Investment valuation difference	175			(32		)	(7		)	9,037			15,621
	Commissions and fees	6			22			58			(1		)	(7		)
	Deferred taxes	(673		)	203			(205		)	(3,720		)	(6,462		)
	Deferred gain on disposal of businesses	135			149			161			(2,261		)	(2,659		)
	Goodwill and intangibles	0			(7		)	(5		)	324			324
	Pension	(353		)	(309		)	(246		)	(2,285		)	(1,932		)
	Reinsurance in unauthorized companies	0			0			0			12			2
	Interest maintenance reserve, deferral and amortization	16			268			301			560			544
	Asset valuation reserve	0			0			0			1,009			982
	Non-admitted assets and other	0			0			0			2,926			3,800
	Based on generally accepted accounting principles	$	3,573		$	4,884		$	1,778		$	52,387		$	64,198


	Insurance enterprises are required by state insurance departments to adhere to minimum risk-based capital (“RBC”) requirements developed by the NAIC. The Company exceeds the minimum RBC requirements.

	Dividend distributions to the Parent are restricted as to the amount by state regulatory requirements. The Company declared and paid dividends of $10,992, of which $4,492 was ordinary and $6,500 was extraordinary during the year ended December 31, 2013. (For GAAP purposes, $959 of the extraordinary dividend was classified as a return of capital.) The Company declared and paid ordinary dividends of $609 and $4,381 during the years ended December 31, 2012 and 2011, respectively. No extraordinary dividends were declared and paid in 2012 or 2011. A dividend is considered extraordinary when combined with all other dividends and distributions made within the preceding 12 months exceeds the lesser of 10% of the insurer’s surplus as regards to policyholders on December 31 of the next year, or the net gain from operations. The Company has the ability, under state regulatory requirements, to dividend up to approximately $3,890 to the Parent in 2014 without permission from New York regulators. No assurance can be given that there will not be further regulatory actions restricting the ability of the Company to pay dividends.

	State regulators require insurance companies to meet minimum capitalization standards designed to ensure that they can fulfill obligations to policyholders. Minimum capital requirements are expressed as a ratio of a company’s total adjusted capital (“TAC”) to its RBC (the “RBC Ratio”). TAC is equal to statutory surplus adjusted to exclude certain statutory liabilities. RBC is calculated by applying specified factors to various asset, premium, expense, liability, and reserve items.

	Generally, if a company’s RBC Ratio is below 100% (the “Authorized Control Level”), the insurance commissioner of the company’s state of domicile is authorized to take control of the company, to protect the interests of policyholders. If the RBC Ratio is greater than 100% but less than 200% (the “Company Action Level”), the company must submit a RBC plan to the commissioner of the state of domicile. Corrective actions may also be required if the RBC Ratio is greater than the Company Action Level but the company fails certain trend tests.

	As of December 31, 2013, the TAC of the Company exceeded the Company Action Level and no trend tests that would require regulatory action were violated. As of December 31, 2013, the TAC of the Company subject to RBC requirements was $41,908, and the corresponding Authorized Control Level was $4,727.

Reinsurance

Reinsurance	12 Months Ended
Reinsurance	Dec. 31, 2013
Reinsurance	'
Reinsurance	'
	9. Reinsurance

	In the ordinary course of business, the Company is involved in both the assumption and cession of reinsurance with non-affiliated companies. The following table provides details of the reinsurance recoverables balance for years ended December 31:

		2013			2012
	Ceded future policyholder benefits and expense	$	143,007		$	133,404
	Ceded unearned premium	2,667			2,869
	Ceded claims and benefits payable	29,983			28,896
	Ceded paid losses	1,644			1,611
	Total	$	177,301		$	166,780

	A key credit quality indicator for reinsurance is the A.M. Best financial strength ratings of the reinsurer. The A.M. Best ratings are an independent opinion of a reinsurer’s ability to meet ongoing obligations to policyholders. The A.M. Best ratings for new reinsurance agreements where there is material credit exposure are reviewed at the time of execution. The A.M. Best ratings for existing reinsurance agreements are reviewed on a periodic basis, at least annually. The following table provides the reinsurance recoverable as of December 31, 2013 grouped by A.M. Best rating:

	A.M. Best ratings of	Ceded future			Ceded			Ceded claims and			Ceded			Total
	reinsurer	policyholder			unearned			benefits payable			paid
		benefits and			premiums						losses
		expense
	A++ or A+	$	138,665		$	2,647		$	29,286		$	170		$	170,768
	A or A-	4,342			20			132			12			4,506
	Not rated	0			0			565			1,462			2,027
	Reinsurance recoverable	$	143,007		$	2,667		$	29,983		$	1,644		$	177,301

	A.M. Best ratings for The Hartford and John Hancock, the reinsurers with the largest reinsurance recoverable balances, are A- and A+, respectively. A.M. Best currently maintains a stable outlook on the financial strength ratings of John Hancock and The Hartford. The total amount of recoverable for these two reinsurers is $170,202 as of December 31, 2013. Most of the assets backing reserves relating to reinsurance recoverables from these two counterparties are held in trust.

	The effect of reinsurance on premiums earned and benefits incurred was as follows:

		Years Ended December 31,
		2013									2012									2011
		Long			Short			Total			Long			Short			Total			Long			Short			Total
		Duration			Duration			Total			Duration			Duration			Total			Duration			Duration			Total
	Direct earned premiums	$	10,353		$	22,284		$	32,637		$	9,832		$	24,950		$	34,782		$	10,175		$	28,597		$	38,772
	Premiums assumed	350			5,981			6,331			301			6,506			6,807			721			8,634			9,355
	Premiums ceded	(10,353		)	(1,272		)	(11,625		)	(9,832		)	(1,680		)	(11,512		)	(10,175		)	(2,409		)	(12,584		)

	Net earned premiums	$	350		$	26,993		$	27,343		$	301		$	29,776		$	30,077		$	721		$	34,822		$	35,543

	Direct policyholder benefits	18,380			14,181			32,561			$	18,909		$	16,494		$	35,403		$	20,094		$	28,066		$	48,160
	Policyholder benefits assumed	151			8,022			8,173			600			4,279			4,879			558			9,062			9,620
	Policyholder benefits ceded	(18,380		)	(1,073		)	(19,453		)	(18,948		)	(1,717		)	(20,665		)	(20,088		)	(5,478		)	(25,566		)
	Net policyholder benefits	$	151		$	21,130		$	21,281		$	561		$	19,056		$	19,617		$	564		$	31,650		$	32,214

	The Company utilizes ceded reinsurance for loss protection and capital management, business dispositions, client risk and profit sharing.

	Loss Protection and Capital Management

	As part of the Company’s overall risk and capacity management strategy, the Company purchases reinsurance for certain risks underwritten by the Company, including significant individual or catastrophic claims. Under indemnity reinsurance transactions in which the Company is the ceding insurer, the Company remains liable for policy claims if the assuming company fails to meet its obligations. To mitigate this risk, the Company has control procedures to evaluate the financial condition of reinsurers and to monitor the concentration of credit risk. The selection of reinsurance companies is based on criteria related to solvency and reliability and, to a lesser degree, diversification.

	Business Divestitures

	The Company has used reinsurance to exit certain businesses, such as the disposals of FFG and LTC. Reinsurance was used in these cases to facilitate the transactions because the businesses shared legal entities with operating segments that the Company retained. Assets supporting liabilities ceded relating to these businesses are held mainly in trusts for LTC and the separate accounts relating to FFG are still reflected in the Company’s balance sheet. If the reinsurers became insolvent, we would be exposed to the risk that the assets in the trusts and/or the separate accounts would be insufficient to support the liabilities that would revert back to us. The reinsurance recoverable from The Hartford was $4,341 and $3,604 as of December 31, 2013 and 2012, respectively. The reinsurance recoverable from John Hancock was $165,861 and $155,175 as of December 31, 2013 and 2012, respectively.

	The reinsurance agreement associated with the FFG sale also stipulates that The Hartford contribute funds to increase the value of the separate account assets relating to Modified Guaranteed Annuity business sold if such value declines below the value of the associated liabilities. If The Hartford fails to fulfill these obligations, the Company will be obligated to make these payments.

	In addition, the Company would be responsible for administering this business in the event of reinsurer insolvency. We do not currently have the administrative systems and capabilities to process this business. Accordingly, we would need to obtain those capabilities in the event of an insolvency of one or more of the reinsurers of these businesses. We might be forced to obtain such capabilities on unfavorable terms with a resulting material adverse effect on our results of operations and financial condition.

	As of December 31, 2013, we were not aware of any regulatory actions taken with respect to the solvency of the insurance subsidiaries of The Hartford or John Hancock that reinsure the FFG and LTC businesses and the Company has not been obligated to fulfill any of such reinsurers’ obligations.

	John Hancock and The Hartford have paid their obligations when due and there have been no disputes.

Reserves

Reserves	12 Months Ended
Reserves	Dec. 31, 2013
Reserves	'
Reserves	'
	10. Reserves

	The following table provides reserve information of the Company’s major product lines at the dates shown:

			December 31, 2013										December 31, 2012
									Claims and Benefits Payable								Claims and Benefits Payable
			Future Policy			Unearned			Case		Incurred		Future		Unearned		Case		Incurred
			Benefits and			Premiums			Reserves		But Not		Policy		Premiums		Reserves		But Not
			Expenses								Reported		Benefits						Reported
											Reserves		and						Reserves
													Expenses
	Long Duration Contracts:
	Universal life and other products no longer offered		$	668		$	2		$	635	$	1	$	767	$	2	$	598	$	3
	FFG, LTC and other disposed businesses		142,337			2,646			23,117		2,102		132,614		2,710		21,784		1,671
	Other		3,036			13			178		40		3,066		7		242		138
	Short Duration Contracts:
	Group term life		0			37			7,733		692		0		45		8,199		832
	Group disability		0			103			69,823		3,612		0		76		75,895		3,766
	Medical		0			2			1,007		33		0		2		775		40
	Dental		0			134			43		465		0		104		46		493
	Credit life and disability		0			58			333		724		0		308		846		727
	Other		0			1			0		6		0		2		0		13
	Total		$	146,041		$	2,996		$	102,869	$	7,675	$	136,447	$	3,256	$	108,385	$	7,683

	The following table provides a roll forward of the Company’s product lines with the most significant short duration claims and benefits payable balances: group term life and group disability lines of business. Claims and benefits payable is comprised of case and IBNR reserves.

			Group Term Life			Group Disability

	Balance as of December 31, 2010, gross of reinsurance		$	10,322		$	89,347
	Less: Reinsurance ceded and other (1)		(310		)	(3,461		)
	Balance as of January 1, 2011, net of reinsurance		10,012			85,886
	Incurred losses related to:
	Current year		4,058			11,920
	Prior year’s interest		441			4,130
	Prior year(s)		(838		)	835
	Total incurred losses		3,661			16,885
	Paid losses related to:
	Current year		1,563			2,230
	Prior year(s)		1,097			16,256
	Total paid losses		2,660			18,486
	Balance as of December 31, 2011, net of reinsurance		11,013			84,285
	Plus: Reinsurance ceded and other (1)		391			4,660
	Balance as of December 31, 2011, gross of reinsurance		$	11,404		$	88,945
	Less: Reinsurance ceded and other (1)		(391		)	(4,660		)
	Balance as of January 1, 2012, net of reinsurance		11,013			84,285
	Incurred losses related to:
	Current year		2,366			7,275
	Prior year’s interest		418			3,806
	Prior year(s)		(866		)	(1,670		)
	Total incurred losses		1,918			9,411
	Paid losses related to:
	Current year		1,486			1,200
	Prior year(s)		2,587			17,505
	Total paid losses		4,073			18,705
	Balance as of December 31, 2012, net of reinsurance		8,858			74,991
	Plus: Reinsurance ceded and other (1)		173			4,670
	Balance as of December 31, 2012, gross of reinsurance		$	9,031		$	79,661
	Less: Reinsurance ceded and other (1)		(173		)	(4,670		)
	Balance as of January 1, 2013, net of reinsurance		8,858			74,991
	Incurred losses related to:
	Current year		1,976			8,438
	Prior year’s interest		385			3,450
	Prior year(s)		(621		)	20
Total incurred losses		1,740			11,908
Paid losses related to:
Current year		1,133			1,467
Prior year(s)		1,190			16,344
Total paid losses		2,323			17,811
Balance as of December 31, 2013, net of reinsurance		8,275			69,088
Plus: Reinsurance ceded and other (1)		150			4,347
Balance as of December 31, 2013, gross of reinsurance		$	8,425		$	73,435

(1) Reinsurance ceded and other includes claims and benefits payable balances that have either been (a) reinsured to third parties, (b) established for claims related expenses whose subsequent payment is not recorded as a paid claim, or (c) reserves established for obligations that would persist even if contracts were cancelled (such as extension of benefits), which cannot be analyzed appropriately under a roll-forward approach.

Short Duration Contracts

The Company’s short duration contracts are comprised of group term life, group disability, medical, dental, and credit life and disability. The principal products and services included in these categories are described in the summary of significant accounting policies. See Note 2 for further information.

Case and IBNR reserves are developed using actuarial principles and assumptions that consider, among other things, contractual requirements, historical utilization trends and payment patterns, benefit changes, medical inflation, seasonality, membership, product mix, legislative and regulatory environment, economic factors, disabled life mortality and claim termination rates and other relevant factors. The Company consistently applies the principles and assumptions listed above from year to year, while also giving due consideration to the potential variability of these factors.

Since case and IBNR reserves include estimates developed from various actuarial methods, the Company’s actual losses incurred may be more or less than the Company’s previously developed estimates. As shown in the table above, if the amounts listed on the line labeled “Incurred losses related to: Prior years” are negative (redundant) this means that the Company’s actual losses incurred related to prior years for these lines were less than the estimates previously made by the Company. If the line labeled “Incurred losses related to: Prior years” are positive (deficient) this means that the Company’s actual losses incurred related to prior years for these lines were greater than the estimates previously made by the Company.

Group Term Life case and IBNR reserve redundancies in all years are due to actual mortality rates running below those assumed in prior year reserves, and actual recovery rates running higher than those assumed in prior year reserves.

Group Disability case and IBNR reserves show deficiencies in 2013 and 2011, due to actual claim recovery rates being less than those assumed in prior year reserves. However, case and IBNR reserves show a redundancy in 2012 due to actual claim recovery rates exceeding those assumed in prior year reserves. The relatively small size of the block can lead to volatile results year over year.

The Company’s group disability products include short and long-term disability coverage. Case and IBNR reserves for long-term disability claims have been discounted at 5.25% for claims incurred in 2010 and earlier, 4.75% for claims incurred in 2011 and 2012, and 4.25% for claims incurred in 2013. The amount of discounts deducted from outstanding reserves as of December 31, 2013 and 2012 are $21,348 and $24,038, respectively.

Long Duration Contracts

The Company’s long duration contracts are primarily comprised of life insurance policies (no longer offered), and FFG and LTC disposed businesses. The principal products and services included in these categories are described in the summary of significant accounting policies. See Note 2 for further information.

FFG and LTC

Reserves for business previously disposed of by FFG and LTC are included in the Company’s reserves in accordance with the insurance guidance. The Company maintains an offsetting reinsurance recoverable related to these reserves. See Note 9 for further information.

The Company recorded an out-of-period adjustment in 2012 in the amount of $411 ($267, net of tax) to properly reflect our reserves. The Company did not consider the adjustment to be material to the 2012 or prior year financial statements.

Retirement_and_Other_Employee_

Retirement and Other Employee Benefits	12 Months Ended
Retirement and Other Employee Benefits	Dec. 31, 2013
Retirement and Other Employee Benefits	'
Retirement and Other Employee Benefits	'
	11. Retirement and Other Employee Benefits

	The Parent sponsors a non-contributory, qualified defined benefit pension plan and certain non-contributory, non-qualified post retirement benefits covering employees who meet eligibility requirements as to age and length of service. Plan assets of the qualified defined benefit plan are not specifically identified by each participating subsidiary. Therefore, a breakdown of plan assets is not reflected in these financial statements. The Company has no legal obligation for benefits under these plans. The benefits are based on years of service and career compensation. The Parent’s pension plan funding policy is to contribute amounts to the plan sufficient to meet the minimum funding requirements set forth in the Employee Retirement Income Security Act of 1974, plus additional amounts as the Parent may determine to be appropriate from time to time up to the maximum permitted, and to charge each subsidiary an allocable amount based on its employee pensionable earnings. Pension costs allocated to the Company amounted to $339, $297 and $229 for 2013, 2012 and 2011, respectively.

	As of January 1, 2014, the Parent Pension and Executive Pension Plans are no longer offered to new hires. Current employees will not be affected and will continue to accrue benefits under the Parent Pension and Executive Pension Plans. Employees who are currently eligible but not yet participating in the Parent Pension and Executive Pension Plan will remain eligible to participate in the future once they meet the Parent Pension and Executive Pension Plans requirements.

	The Parent sponsors a defined contribution plan covering substantially all employees. The defined contribution plan provides benefits payable to participants on retirement or disability and to beneficiaries of participants in the event of the participant’s death. The amounts expensed by the Company related to this plan were $41, $72 and $60 in 2013, 2012 and 2011, respectively.

	With respect to retirement benefits, the Company participates in other health care and life insurance benefit plans (postretirement benefits) for retired employees, sponsored by the Parent. On July 1, 2011, the Parent terminated certain health care benefits for employees who do not qualify for “grandfathered” status and will no longer offer these benefits to new hires. The Parent contribution, plan design and other terms of remaining benefits will not change for those grandfathered employees. The Parent has the right to modify or terminate these benefits. During 2013, 2012 and 2011 the Company incurred expenses related to postretirement benefits of $13, $13 and $17, respectively.

Deferred_Acquisition_Costs

Deferred Acquisition Costs	12 Months Ended
	Dec. 31, 2013
Deferred Acquisition Costs	'
Deferred Acquisition Costs	'
	12. Deferred Acquisition Costs

	Information about deferred acquisition costs is as follows:

		Years Ended December 31,
		2013			2012			2011
	Beginning balance	$	214		$	229		$	160
	Costs deferred	135			462			397
	Amortization	(248		)	(477		)	(328		)
	Ending balance	$	101		$	214		$	229

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2013
Goodwill	'
Goodwill	'
	13. Goodwill

	Information about goodwill is as follows:

		Goodwill for the Years Ended
		December 31,
		2013			2012			2011
	Balance as of January 1:
	Goodwill	$	2,038		$	2,038		$	2,038
	Accumulated impairment losses	(1,714		)	(1,714		)	(1,714		)
	Balance as of December 31:	$	324		$	324		$	324

	In accordance with the goodwill guidance, goodwill is deemed to have an indefinite life and should not be amortized, but rather must be tested, at least annually, for impairment. In addition, goodwill should be tested for impairment between annual tests if an event occurs or circumstances change that would “more likely than not” reduce the estimated fair value of the Company below its carrying value.

	The goodwill impairment test has two steps. Step 1 of the test identifies potential impairments, by comparing the estimated fair value of the Company to its net book value. If the estimated fair value exceeds its net book value, there is no impairment of goodwill and Step 2 is unnecessary. However, if the net book value exceeds the estimated fair value, then Step 1 is failed, and Step 2 is performed to determine the amount of the potential impairment. Step 2 utilizes acquisition accounting guidance and requires the fair value calculation of all individual assets and liabilities of the Company (excluding goodwill, but including any unrecognized intangible assets). The net fair value of assets less liabilities is then compared to the Company’s total estimated fair value as calculated in Step 1. The excess of fair value over the net asset value equals the implied fair value of goodwill. The implied fair value of goodwill is then compared to the carrying value of goodwill to determine the Company’s goodwill impairment.

	During September 2011, the FASB issued amended intangibles-goodwill and other guidance. This guidance provides the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of an entity is less than its carrying amount. If, after assessing the totality of events or circumstances, an entity determines it is not more likely than not that its fair value is less than its carrying amount, then performing the two-step impairment test is unnecessary. However, if an entity concludes otherwise, then it is required to perform the first step of the two-step impairment test, described above.

	In the fourth quarters of 2013, 2012 and 2011, the Company conducted its annual assessments of goodwill.

	In 2013 and 2012, the Company performed a Step 1 test. Based on these tests, it was determined goodwill was not impaired.

Accumulated_Other_Comprehensiv

Accumulated Other Comprehensive Income	12 Months Ended
Accumulated Other Comprehensive Income	Dec. 31, 2013
Accumulated Other Comprehensive Income	'
Accumulated Other Comprehensive Income	'
	14. Accumulated Other Comprehensive Income

	Certain amounts included in the statement of comprehensive income are net of reclassification adjustments. The following tables summarize those reclassification adjustments (net of taxes):

		Year Ended December 31, 2013
		Unrealized gains			OTTI			Accumulated
		on securities						other
								comprehensive
								income
	Balance at December 31, 2012	$	10,495		$	110		$	10,605
	Other comprehensive loss before reclassifications	(4,840		)	(43		)	(4,883		)
	Amounts reclassified from accumulated other comprehensive income	295			196			491
	Net current-period other comprehensive (loss) income	(4,545		)	153			(4,392		)
	Balance at December 31, 2013	$	5,950		$	263		$	6,213

		Year Ended December 31, 2012
		Unrealized gains			OTTI			Accumulated
		on securities						other
								comprehensive
								income
	Balance at December 31, 2011	$	7,922		$	93		$	8,015
	Other comprehensive income before reclassifications	2,344			17			2,361
	Amounts reclassified from accumulated other comprehensive income	229			0			229
	Net current-period other comprehensive income	2,573			17			2,590
	Balance at December 31, 2012	$	10,495		$	110		$	10,605


		Year Ended December 31, 2011
		Unrealized gains			OTTI			Accumulated
		on securities						other
								comprehensive
								income
	Balance at December 31, 2010	$	4,415		$	(23	)	$	4,392
	Other comprehensive income before reclassifications	3,362			130			3,492
	Amounts reclassified from accumulated other comprehensive income	145			(14		)	131
	Net current-period other comprehensive income	3,507			116			3,623
	Balance at December 31, 2011	$	7,922		$	93		$	8,015

	The following tables summarize the reclassifications out of accumulated other comprehensive income:

	Details about accumulated other	Amount reclassified from accumulated other
	Details about accumulated other	comprehensive income
	comprehensive income	Years Ended December 31,									Affected line item in the statement
	components	2013			2012			2011			where net income is presented
	Unrealized gains on securities	$	454		$	353		$	223		Net realized gains on investments, excluding other-than-temporary impairment losses
		(159		)	(124		)	(78		)	Provision for income taxes
		$	295		$	229		$	145		Net of tax
	OTTI	$	301		$	0		$	(21	)	Portion of net loss (gain) recognized in other comprehensive income, before taxes
		(105		)	0			7			Provision for income taxes
		$	196		$	0		$	(14	)	Net of Tax
	Total reclassifications for the period	$	491		$	229		$	131		Net of tax

Related_Party_Transactions

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2013
Related Party Transactions	'
Related Party Transactions	'
	15. Related Party Transactions

	The Company receives various services from the Parent and its affiliates. These services include assistance in benefit plan administration, corporate insurance, accounting, tax, auditing, investment, information technology, actuarial, property management and other administrative functions. The net fees paid for these services to the Parent and its affiliates for the years ended December 31, 2013, 2012 and 2011 were $6,232, $9,132 and $7,866, respectively.

	Administrative expenses allocated for the Company may be greater or less than the expenses that would be incurred if the Company were operating as a separate company.

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2013
Commitments and Contingencies	'
Commitments and Contingencies	'
	16. Commitments and Contingencies

	The Company’s sales office for its employee benefit products sales is located in the Parent headquarters in New York City. The Parent allocates expenses to the Company for the use of this facility.

	Rent expense was $91, $106 and $100 for 2013, 2012 and 2011, respectively.

	The Company is involved in litigation in the ordinary course of business, both as a defendant and as a plaintiff. The Company may from time to time be subject to a variety of legal and regulatory actions relating to the Company’s current and past business operations.

	Although the Company cannot predict the outcome of any pending or future litigation, examination or investigation, it is possible that the outcome of such matters could have a material adverse effect on the Company’s results of operations or cash flows for an individual reporting period. However, based on currently available information, management does not believe that any pending matter is likely to have a material adverse effect, individually or in the aggregate, on the Company’s financial condition.

Schedule_ISummary_of_Investmen

Schedule I-Summary of Investments Other-Than-Investments in Related Parties	12 Months Ended
	Dec. 31, 2013
Schedule I-Summary of Investments Other-Than-Investments in Related Parties	'
Schedule I-Summary of Investments Other-Than-Investments in Related Parties	'
	December 31, 2013

	Schedule I—Summary of Investments Other —Than—Investments in Related Parties

		Cost or		Fair Value		Amount at
		Amortized Cost				which
						shown in balance
						sheet
				(in thousands)
	Fixed maturity securities:
	United States Government and government agencies and authorities	$	573	$	737	$	737
	States, municipalities and political subdivisions	26,026		28,422		28,422
	Foreign governments	255		338		338
	Commercial mortgage-backed	693		752		752
	Residential mortgage-backed	6,993		7,651		7,651
	Corporate	60,446		66,179		66,179
	Total fixed maturity securities	94,986		104,079		104,079

	Equity securities:
	Non-redeemable preferred stocks	6,901		7,200		7,200

	Commercial mortgage loans on real estate, at amortized cost	24,959		27,981		24,959
	Policy loans	219		219		219
	Short-term investments	1,911		1,911		1,911
	Other investments	333		333		333
	Total investments	$	129,309	$	141,723	$	138,701

Schedule_IIISupplementary_Insu

Schedule III-Supplementary Insurance Information	12 Months Ended
	Dec. 31, 2013
Schedule III-Supplementary Insurance Information	'
Schedule III-Supplementary Insurance Information	'
	December 31, 2013, 2012 & 2011

	Schedule III—Supplementary Insurance Information

		Deferred		Future		Unearned		Claims and		Premium		Net		Benefits		Amortization		Other*
		acquisition		policy		premiums		benefits		revenue		investment		claims,		of deferred		operating
		cost		benefits and				payable				income		losses		policy		expenses
				expenses										and		acquisition
														settlement		costs
														expenses
		(in thousands)
	2013	$	101	$	146,041	$	2,996	$	110,544	$	27,343	$	7,000	$	21,281	$	248	$	9,687

	2012	$	214	$	136,447	$	3,256	$	116,068	$	30,077	$	7,561	$	19,617	$	477	$	11,977

	2011	$	229	$	125,894	$	3,855	$	128,430	$	35,543	$	8,249	$	32,214	$	328	$	10,618

	* Includes underwriting, general and administrative expenses.

Schedule_IVReinsurance

Schedule IV-Reinsurance	12 Months Ended
Schedule IV-Reinsurance	Dec. 31, 2013
Schedule IV-Reinsurance	'
Schedule IV-Reinsurance	'
	December 31, 2013

	Schedule IV - Reinsurance

		Direct amount		Ceded to		Assumed from		Net amount		Percentage of
				other		other				amount
				companies		companies				assumed to net

	Life Insurance in Force	$	1,305,072	$	144,288	$	0	$	1 ,160,784	0	%
	Premiums:
	Life insurance	$	6,088	1,616		0		4,472		0	%
	Accident and health insurance	26,549		10,009		6,331		22,871		27.7	%
	Total earned premiums	$	32,637	$	11,625	$	6,331	$	27,343	23.2	%
	Benefits:
	Life insurance	$	4,617	$	2,226	$	0	$	2,391	0	%
	Accident and health insurance	27,944		17,227		8,173		18,890		43.3	%
	Total policyholder benefits	$	32,561	$	19,453	$	8,173	$	21,281	38.4	%

	December 31, 2012

	Schedule IV - Reinsurance

		Direct amount		Ceded to		Assumed from		Net amount		Percentage of
				other		other				amount
				companies		companies				assumed to net

	Life Insurance in Force	$	1,527,165	$	157,762	$	0	$	1,369,403	0	%
	Premiums:
	Life insurance	$	5,908	$	961	$	0	$	4,947	0	%
	Accident and health insurance	28,874		10,551		6,807		25,130		27.1	%
	Total earned premiums	$	34,782	$	11,512	$	6,807	$	30,077	22.6	%
	Benefits:
	Life insurance	$	4,217	$	1,653	$	0	$	2,564	0	%
	Accident and health insurance	31,186		19,012		4,879		17,053		28.6	%
	Total policyholder benefits	$	35,403	$	20,665	$	4,879	$	19,617	24.9	%

	December 31, 2011

	Schedule IV — Reinsurance

		Direct amount		Ceded to		Assumed from		Net amount		Percentage of
				other		other				amount
				companies		companies				assumed to net
	Life Insurance in Force	$	1,704,427	$	170,494	$	0	$	1,533,933	0	%
	Premiums:
	Life insurance	$	7,094	$	1,337	$	0	$	5,757	0	%
	Accident and health insurance	31,678		11,247		9,355		29,786		31.4	%
	Total earned premiums	$	38,772	$	12,584	$	9,355	$	35,543	26.3	%
	Benefits:
	Life insurance	$	8,621	$	2,909	$	0	$	5,712	0	%
	Accident and health insurance	39,539		22,657		9,620		26,502		36.3	%
	Total policyholder benefits	$	48,160	$	25,566	$	9,620	$	32,214	29.9	%

Schedule_VValuation_and_Qualif

Schedule V-Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2013
Schedule V-Valuation and Qualifying Accounts	'
Schedule V-Valuation and Qualifying Accounts	'
	December 31, 2013, 2012 and 2011

	Schedule V —Valuation and Qualifying Accounts

				Additions
		Balance at		Charged to			Charged		Deductions		Balance at
		Beginning of		Costs and			to Other				End of
		Year		Expenses			Accounts				Year
	2013:00:00
	Valuation allowance for mortgage loans on real estate	512		(114		)	0		0		398

	Total	$	512	$	(114	)	$	0	$	0	$	398

	2012:00:00
	Valuation allowance for mortgage loans on real estate	512		0			0		0		512

	Total	$	512	$	0		$	0	$	0	$	512

	2011:00:00
	Valuation allowance for deferred tax assets	$	160	$	(160	)	$	0	$	0	$	0
	Valuation allowance for mortgage loans on real estate	502		10			0		0		512

	Total	$	662	$	(150	)	$	0	$	0	$	512

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2013
Summary of Significant Accounting Policies	'
Basis of Presentation	'
	Basis of Presentation

	The financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Amounts are presented in United States of America (“U.S.”) dollars and all amounts are in thousands, except for number of shares, per share amounts and number of securities in an unrealized loss position.
Use of Estimates	'
	Use of Estimates

	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities. The items on the Company’s balance sheets affected by the use of estimates include but are not limited to, investments, premiums and accounts receivable, reinsurance recoverables, deferred acquisition costs (“DAC”), deferred income taxes and associated valuation allowances, goodwill, future policy benefits and expenses, unearned premiums, claims and benefits payable, deferred gain on disposal of businesses, and commitments and contingencies. The estimates are sensitive to market conditions, investment yields, mortality, morbidity, commissions and other acquisition expenses, policyholder behavior and other factors. Actual results could differ from the estimates recorded. The Company believes all amounts reported are reasonable and adequate.
Comprehensive (Loss) Income	'
	Comprehensive (Loss) Income

	Comprehensive (loss) income is comprised of net income, net unrealized gains and losses on securities classified as available-for-sale and net unrealized gains and losses on other-than-temporarily impaired securities, less deferred income taxes.
Reclassifications	'
	Reclassifications

	Certain prior period amounts have been reclassified to conform to the 2013 presentation.
Fair Value	'
	Fair Value

	The Company uses an exit price for its fair value measurements. An exit price is defined as the amount received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In measuring fair value, the Company gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. See Note 4 for further information.
Investments	'
	Investments

	Fixed maturity and equity securities are classified as available-for-sale, as defined in the investments guidance, and reported at fair value. If the fair value is higher than the amortized cost for fixed maturity securities or the purchase cost for equity securities, the excess is an unrealized gain; and, if lower than cost, the difference is an unrealized loss. Net unrealized gains and losses on securities classified as available-for-sale, less deferred income taxes, are included in accumulated other comprehensive income (“AOCI”).

	Commercial mortgage loans on real estate are reported at unpaid balances, adjusted for amortization of premium or discount, less allowance for losses. The allowance is based on management’s analysis of factors including actual loan loss experience, specific events based on geographical, political or economic conditions, industry experience, loan groupings that have probable and estimable losses and individually impaired loan loss analysis. A loan is considered individually impaired when it becomes probable the Company will be unable to collect all amounts due, including principal and interest, according to the contractual terms of the loan agreement. Indicative factors of impairment include, but are not limited to, whether the loan is current, the value of the collateral and the financial position of the borrower. If a loan is individually impaired, the Company uses one of the following valuation methods based on the individual loan’s facts and circumstances to measure the impairment amount: (1) the present value of expected future cash flows, (2) the loan’s observable market price, or (3) the fair value of collateral. Changes in the allowance for loan losses are recorded in net realized losses on investments, excluding other-than-temporary impairment (“OTTI”) losses.

	The Company places loans on non-accrual status after 90 days of delinquent payments (unless the loans are both well secured and in the process of collection). A loan may be placed on non-accrual status before this time if information is available that suggests its impairment is probable.

	Policy loans are reported at unpaid principal balances, which do not exceed the cash surrender value of the underlying policies.

	Short-term investments include money market funds and short maturity investments. These amounts are reported at cost, which approximates fair value.

	Other investments consist primarily of investments in certified capital companies (“CAPCOs”). The Company’s CAPCOs consist of debt instruments that are recorded at amortized cost, which approximates fair value.

	The Company monitors its investment portfolio to identify investments that may be other-than-temporarily impaired. In addition, securities, aggregated by issuer, whose market price is equal to 80% or less of their original purchase price or which had a discrete credit event resulting in the debtor defaulting or seeking bankruptcy protection are added to a potential write-down list, which is discussed at quarterly meetings attended by members of the Company’s investment, accounting and finance departments. See Note 3 for further information.

	Realized gains and losses on sales of investments are recognized on the specific identification basis.

	Investment income is recorded as earned and reported net of investment expenses. The Company uses the interest method to recognize interest income on its commercial mortgage loans.

	The Company anticipates prepayments of principal in the calculation of the effective yield for mortgage-backed securities and structured securities. The retrospective method is used to adjust the effective yield.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents

	The Company considers cash on hand, all operating cash and working capital cash to be cash equivalents. These amounts are carried at cost, which approximates fair value. Cash balances are reviewed at the end of each reporting period to determine if negative cash balances exist. If negative cash balances do exist, the cash accounts are netted with other positive cash accounts of the same bank provided the right of offset exists between the accounts. If the right of offset does not exist, the negative cash balances are reclassified to accounts payable.
Uncollectible Receivable Balance	'
	Uncollectible Receivable Balance

	The Company maintains allowances for doubtful accounts for probable losses resulting from the inability to collect payments.
Reinsurance	'
	Reinsurance

	Reinsurance recoverables include amounts related to paid benefits and estimated amounts related to unpaid policy and contract claims, future policyholder benefits and policyholder contract deposits. The cost of reinsurance is recognized over the terms of the underlying reinsured policies using assumptions consistent with those used to account for the policies. Amounts recoverable from reinsurers are estimated in a manner consistent with claim and claim adjustment expense reserves or future policy benefits reserves and are reported in the balance sheets. The cost of reinsurance related to long-duration contracts is recognized over the life of the underlying reinsured policies. The ceding of insurance does not discharge the Company’s primary liability to insureds, thus a credit exposure exists to the extent that any reinsurer is unable to meet the obligation assumed in the reinsurance agreements. To mitigate this exposure to reinsurance insolvencies, the Company evaluates the financial condition of its reinsurers and holds collateral (in the form of funds withheld, trusts, and letters of credit) as security under the reinsurance agreements. An allowance for doubtful accounts is recorded on the basis of periodic evaluations of balances due from reinsurers (net of collateral), reinsurer solvency, management’s experience and current economic conditions.

	Funds withheld under reinsurance represent amounts contractually held from assuming companies in accordance with reinsurance agreements.

	Reinsurance premiums assumed are calculated based upon payments received from ceding companies together with accrual estimates, which are based on both payments received and in force policy information received from ceding companies. Any subsequent differences arising on such estimates are recorded in the period in which they are determined.
Income Taxes	'
	Income Taxes

	The Company reports its taxable income in a consolidated federal income tax return along with other affiliated subsidiaries of the Parent. Income tax expense or benefit is allocated among the affiliated subsidiaries by applying corporate income tax rates to taxable income or loss determined on a separate return basis according to a tax allocation agreement. Entities with losses record current tax benefits to the extent such losses are recognized in the consolidated federal tax return.

	Current federal income taxes are recognized based upon amounts estimated to be payable or recoverable as a result of taxable operations for the current year. Deferred income taxes are recorded for temporary differences between the financial reporting basis and income tax basis of assets and liabilities, based on enacted tax laws and statutory tax rates applicable to the periods in which the Company expects the temporary differences to reverse. A valuation allowance is established for deferred tax assets when it is more likely than not that an amount will not be realized.

	The Company classifies net interest expense related to tax matters and any applicable penalties as a component of income tax expense.
Deferred Acquisition Costs	'
	Deferred Acquisition Costs

	Only direct incremental costs associated with the successful acquisition of new or renewal insurance contracts are deferred to the extent that such costs are deemed recoverable from future premiums or gross profits. Acquisition costs primarily consist of compensation to sales representatives.

	Premium deficiency testing is performed annually and generally reviewed quarterly. Such testing involves the use of best estimate assumptions including the anticipation of investment income to determine if anticipated future policy premiums are adequate to recover all DAC and related claims, benefits and expenses. To the extent a premium deficiency exists, it is recognized immediately by a charge to the statement of operations and a corresponding reduction in DAC. If the premium deficiency is greater than unamortized DAC, a liability will be accrued for the excess deficiency.

	Long Duration Contracts

	Acquisition costs on Fortis Financial Group (“FFG”) and Long-Term Care (“LTC”) disposed businesses were written off when the businesses were sold.

	Short Duration Contracts

	Acquisition costs relating to group term life, group disability and group dental consist primarily of compensation to sales representatives. These acquisition costs are front-end loaded; thus, they are deferred and amortized over the estimated terms of the underlying contracts.
Goodwill	'
	Goodwill

	Goodwill represents the excess of acquisition costs over the net fair value of identifiable assets acquired and liabilities assumed in a business combination. Goodwill is deemed to have an indefinite life and is not amortized, but rather is tested at least annually for impairment. The Company reviews goodwill annually in the fourth quarter for impairment, or more frequently if indicators of impairment exist. The Company regularly assesses whether any indicators of impairment exist. Such indicators include, but are not limited to: significant adverse change in legal factors, adverse action or assessment by a regulator, unanticipated competition, loss of key personnel, or a significant decline in expected future cash flows due to changes in company-specific factors or the broader business climate. The evaluation of such factors requires considerable management judgment.

	At the time of the annual goodwill test, the Company has the option to first assess qualitative factors to determine whether it is necessary to perform the current two-step goodwill impairment test. The Company is required to perform step one if it determines qualitatively that it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value is less than its carrying amount, including goodwill. Otherwise, no further testing is required.

	If the Company does not take the option to perform the qualitative assessment or the qualitative assessment performed indicates that it is more likely than not that the fair value is less than the carrying value, the Company will then compare its estimated fair value with its net book value (“Step 1”). If the estimated fair value exceeds its net book value, goodwill is deemed not to be impaired, and no further testing is necessary. If the net book value exceeds its estimated fair value, the Company would perform a second test to measure the amount of impairment, if any. To determine the amount of any impairment, the Company would determine the implied fair value of goodwill in the same manner as if the Company were being acquired in a business combination (“Step 2”). Specifically, the Company would determine the fair value of all of the assets and liabilities, including any unrecognized intangible assets, in a hypothetical calculation that would yield the implied fair value of goodwill. If the implied fair value of goodwill is less than the recorded goodwill, the Company would record an impairment charge for the difference.

	In 2013 and 2012, the Company did not take the option to perform a qualitative assessment, thus Step 1 was performed. We concluded that the estimated fair value exceeded its respective book value and therefore goodwill was not impaired. See Notes 4 and 13 for further information.
Other Assets	'
	Other Assets

	Other assets primarily include prepaid items and other intangible assets. Other intangible assets that have finite lives, including but not limited to customer contracts, are amortized over their estimated useful lives. Other intangible assets deemed to have indefinite useful lives, primarily certain state licenses, are not amortized and are subject to at least annual impairment tests. At the time of the annual impairment test, the Company has the option to first assess qualitative factors to determine whether it is necessary to perform a quantitative impairment test for indefinite-lived intangible assets. Impairment exists if the carrying amount of the indefinite-lived other intangible asset exceeds its fair value. For other intangible assets with finite lives, impairment is recognized if the carrying amount is not recoverable and exceeds the fair value of the other intangible asset. Generally other intangible assets with finite lives are only tested for impairment if there are indicators (“triggers”) of impairment identified. Triggers include, but are not limited to, a significant adverse change in the extent, manner or length of time in which the other intangible asset is being used or a significant adverse change in legal factors or in the business climate that could affect the value of the other intangible asset. In certain cases, the Company does perform an annual impairment test for other intangible assets with finite lives even if there are no triggers present. There were no impairments of finite-lived or indefinite-lived other intangible assets in either 2013 or 2012.

	Amortization expense is included in underwriting, general and administrative expenses in the statement of operations.
Separate Accounts	'
	Separate Accounts

	Assets and liabilities associated with separate accounts relate to considerations for variable annuity products for which the contract-holder, rather than the Company, bears the investment risk. Separate account assets (with matching liabilities) are reported at fair value. Revenues and expenses related to the separate account assets and liabilities, to the extent of benefits paid or provided to the separate account policyholders, are excluded from the amounts reported in the accompanying statements of operations because the accounts are administered by reinsurers.
Reserves	'
	Reserves

	Reserves are established in accordance with GAAP, using generally accepted actuarial methods. Factors used in their calculation include experience derived from historical claim payments and actuarial assumptions. Such assumptions and other factors include trends, the incidence of incurred claims, the extent to which all claims have been reported, and internal claims processing charges. The process used in computing reserves cannot be exact, particularly for liability coverage, since actual claim costs are dependent upon such complex factors as inflation, changes in doctrines of legal liabilities and damage awards. The methods of making such estimates and establishing the related liabilities are periodically reviewed and updated.

	Reserves do not represent an exact calculation of exposure, but instead represent our best estimates of what we expect the ultimate settlement and administration of a claim or group of claims will cost based on facts and circumstances known at the time of calculation. The adequacy of reserves may be impacted by future trends in claims severity, frequency, judicial theories of liability and other factors. These variables are affected by both external and internal events, including but not limited to: changes in the economic cycle, changes in the social perception of the value of work, emerging medical perceptions regarding physiological or psychological causes of disability, emerging health issues and new methods of treatment or accommodation, inflation, judicial trends, legislative changes and claims handling procedures.

	Many of these items are not directly quantifiable. Reserve estimates are refined as experience develops. Adjustments to reserves, both positive and negative, are reflected in the statement of operations of the period in which such estimates are updated. Because establishment of reserves is an inherently uncertain process involving estimates of future losses, there can be no certainty that ultimate losses will not exceed existing claims reserves. Future loss development could require reserves to be increased, which could have a material adverse effect on our earnings in the periods in which such increases are made. However, based on information currently available, we believe our reserve estimates are adequate.

	Long Duration Contracts

	The Company’s long duration contracts primarily include traditional life insurance policies no longer offered and policies disposed of via reinsurance (FFG and LTC contracts).

	Future policy benefits and expense reserves for LTC and the traditional life insurance contracts no longer offered, are equal to the present value of future benefits to policyholders plus related expenses less the present value of the future net premiums. These amounts are estimated based on assumptions as to the expected investment yield, inflation, mortality, morbidity and withdrawal rates as well as other assumptions that are based on the Company’s experience. These assumptions reflect anticipated trends and include provisions for possible unfavorable deviations.

	Risks related to the reserves recorded for policies under FFG, LTC and life insurance no longer offered have been 100% ceded via reinsurance. While the Company has not been released from the contractual obligation to the policyholders, changes in and deviations from economic mortality, morbidity, and expense assumptions used in the calculation of these reserves will not directly affect our results of operations unless there is a default by the assuming reinsurer.

	Short Duration Contracts

	The Company’s short duration contracts include group term life contracts, group disability contracts, medical contracts, dental contracts, vision contracts and credit life and disability contracts. For short duration contracts, claims and benefits payable reserves are recorded when insured events occur. The liability is based on the expected ultimate cost of settling the claims. The claims and benefits payable reserves include: (1) case reserves for known but unpaid claims as of the balance sheet date; (2) incurred but not reported (“IBNR”) reserves for claims where the insured event has occurred but has not been reported to the Company as of the balance sheet date; and (3) loss adjustment expense reserves for the expected handling costs of settling the claims.

	For group disability, the case reserves and the IBNR reserves are recorded at an amount equal to the net present value of the expected future claims payments. Group long-term disability and group term life waiver of premiums reserves are discounted to the valuation date at the valuation interest rate. The valuation interest rate is reviewed quarterly by taking into consideration actual and expected earned rates on our asset portfolio. Group long-term disability and group term life reserve adequacy studies are performed annually, and morbidity and mortality assumptions are adjusted where appropriate.

	Changes in the estimated liabilities are recorded as a charge or credit to policyholder benefits as estimates are revised.
Deferred Gain on Disposal of Businesses	'
	Deferred Gain on Disposal of Businesses

	The Company recorded a deferred gain on disposal of businesses utilizing reinsurance. On March 1, 2000, the Company sold its LTC business using a coinsurance contract. On April 2, 2001, the Company sold its FFG business using coinsurance and a modified coinsurance contract. Since the form of sale did not discharge the Company’s primary liability to the insureds, the gain on these disposals was deferred and reported as a liability. The liability is decreased and recognized as revenue over the estimated life of the contracts’ terms. The Company reviews and evaluates the estimates affecting the deferred gain on disposal of businesses annually or when significant information affecting the estimates becomes known to the Company, and adjusts the revenue accordingly. Based on the Company’s 2013 and 2012 annual reviews, there were no adjustments to the estimates affecting the deferred gain.
Premiums	'
	Premiums

	Long Duration Contracts

	Premiums for LTC insurance and life insurance contracts no longer offered are recognized as revenue when due from the policyholder. For investment-type annuity contracts within FFG, revenues consist of charges assessed against policy balances. For the FFG and LTC businesses previously sold and life insurance contracts no longer offered, all revenue is ceded.

	Short Duration Contracts

	The Company’s short duration contracts are those on which the Company recognizes revenue on a pro-rata basis over the contract term. The Company’s short duration contracts primarily include group term life, group disability, dental, vision and credit life and disability.
Total Other-Than-Temporary Impairment Losses	'
	Total Other-Than-Temporary Impairment Losses

	For debt securities with credit losses and non-credit losses or gains, total OTTI losses is the total of the decline in fair value from either the most recent OTTI determination or a prior period end in which the fair value declined until the current period end valuation date. This amount does not include any securities that had fair value increases. For equity securities and debt securities that the Company has the intent to sell or if it is more likely than not that it will be required to sell for equity securities that have an OTTI or for debt securities if there are only credit losses, total other-than-temporary impairment losses is the total amount by which the fair value of the security is less than its amortized cost basis at the period end valuation date and the decline in fair value is deemed to be other-than-temporary.
Fees and Other Income	'
	Fees and Other Income

	The Company derives fees and other income from providing administrative services. These fees are recognized monthly when services are performed.
Underwriting, General and Administrative Expenses	'
	Underwriting, General and Administrative Expenses

	Underwriting, general and administrative expenses consist primarily of commissions, premium taxes, licenses, fees, salaries and personnel benefits and other general operating expenses.
Leases	'
	Leases

	The Company records expenses for operating leases on a straight-line basis over the lease term.

Contingencies	'
	Contingencies

	The Company evaluates each contingent matter separately. A loss contingency is recorded if reasonably estimable and probable. The Company establishes reserves for these contingencies at the best estimate, or if no one estimated number within the range of possible losses is more probable than any other, the Company records an estimated reserve at the low end of the estimated range. Contingencies affecting the Company primarily relate to litigation matters which are inherently difficult to evaluate and are subject to significant changes. The Company believes the contingent amounts recorded are reasonable.
Recent Accounting Pronouncements-Adopted	'
	Recent Accounting Pronouncements—Adopted

	On September 30, 2012, the Company adopted the amended intangibles-goodwill and other guidance. This guidance allows an entity to first assess qualitative factors to determine whether it is necessary to perform a quantitative impairment test for indefinite-lived intangible assets. Under this amended guidance, an entity would not be required to calculate the fair value of an indefinite-lived intangible asset, unless the entity determines, based on qualitative assessment, that it is more likely than not that its fair value is less than its carrying amount. The amended guidance includes a number of events and circumstances for an entity to consider in conducting the qualitative assessment and did not have an impact on the Company’s financial position or results of operations.

	On January 1, 2012, the Company adopted the guidance on fair value measurement. This amended guidance changes certain fair value measurement principles and expands required disclosures to include quantitative and qualitative information about unobservable inputs in Level 3 measurements to achieve common fair value measurement and disclosure requirements in GAAP and International Financial Reporting Standards. The adoption of this guidance did not have an impact on the Company’s financial position or results of operations.

	On January 1, 2012, the Company adopted the amendments to existing guidance on accounting for costs associated with acquiring or renewing insurance contracts. The amendments modified the definition of the types of costs incurred by insurance entities that can be capitalized in the acquisition of new and renewal contracts. Under this amended guidance, only direct incremental costs associated with successful insurance contract acquisitions or renewals are deferrable. This guidance was adopted retrospectively and has been applied to all prior period financial information contained in these Financial Statements.

	On December 31, 2011, the Company adopted the new guidance related to the presentation of comprehensive income. This guidance provides two alternatives for presenting comprehensive income. An entity can report comprehensive income either in a single continuous financial statement or in two separate but consecutive financial statements. Each component of net income and each component of other comprehensive income, together with totals for comprehensive income and its two parts, net income and other comprehensive income, are displayed under either alternative. The statement(s) are to be presented with equal prominence as the other primary financial statements. The new guidance eliminates the Company’s previously applied option to report other comprehensive income and its components in the statement of changes in stockholder’s equity. The guidance does not change the items that constitute net income or other comprehensive income, and does not change when an item of other comprehensive income must be reclassified to net income. The Company chose to early adopt this guidance and therefore is reporting comprehensive income in a separate but consecutive statement, with full retrospective application as required by the guidance. The adoption of the new presentation requirements did not have an impact on the Company’s financial position or results of operations.
Recent Accounting Pronouncements-Not Yet Adopted	'
	Recent Accounting Pronouncements—Not Yet Adopted

	In July 2013, the Financial Accounting Standards Board (“FASB”) issued new guidance on the presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The amendments in this guidance state that an unrecognized tax benefit, or a portion thereof, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward. An exception to this guidance would be where a net operating loss carryforward or similar tax loss or credit carryforward would not be available under the tax law to settle any additional income taxes that would result from the disallowance of a tax position, or the tax law does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose. In such a case, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The guidance is effective for interim and annual periods beginning after December 15, 2013. The Company will be adopting this presentation as of the effective date and does not expect any net impact to the Company’s financial position and results of operations.

	In July 2011, the FASB issued amendments to the other expenses guidance to address how health insurers should recognize and classify in their statement of operations fees mandated by the Affordable Care Act. The Affordable Care Act imposes an annual fee on health insurers for each calendar year beginning on or after January 1, 2014. The amendments specify that the liability for the fee should be estimated and recorded in full once the entity provides qualifying health insurance in the applicable calendar year in which the fee is payable with a corresponding deferred cost that is amortized to expense ratably over the calendar year during which it is payable. The guidance is effective for calendar years beginning after December 31, 2013, when the fee initially becomes effective. Therefore, the Company is required to adopt this guidance on January 1, 2014. In the first quarter of 2014, the estimated liability for the mandated fees and the corresponding deferred cost asset of $140 will be recorded in accounts payable and other liabilities and in other assets, respectively, on the balance sheet. The deferred cost asset will be amortized ratably over the calendar year to underwriting, general and administrative expense in the statement of operations. This is an estimated amount and may be adjusted once the assessment is received from the federal government.

Investments_Tables

Investments (Tables)	12 Months Ended
Investments (Tables)	Dec. 31, 2013
Investments	'
Schedule of cost or amortized cost, gross unrealized gains and losses, fair value and OTTI of fixed maturity and equity securities	'


		December 31, 2013
		Cost or			Gross			Gross			Fair			OTTI
		Amortized			Unrealized			Unrealized			Value			in AOCI (a)
		Cost			Gains			Losses
	Fixed maturity securities:
	United States Government and government agencies and authorities	$	573		$	164		$	0		$	737		$	0
	States, municipalities and political subdivisions	26,026			2,396			0			28,422			0
	Foreign governments	255			83			0			338			0
	Commercial mortgage-backed	693			59			0			752			0
	Residential mortgage-backed	6,993			711			(53		)	7,651			404
	Corporate	60,446			6,182			(449		)	66,179			0
	Total fixed maturity securities	$	94,986		$	9,595		$	(502	)	$	104,079		$	404
	Equity securities:

	Non-redeemable preferred stocks	$	6,901		$	470		$	(171	)	$	7,200		$	0

		December 31, 2012
		Cost or			Gross			Gross			Fair			OTTI
		Amortized			Unrealized			Unrealized			Value			in AOCI (a)
		Cost			Gains			Losses
	Fixed maturity securities:
	United States Government and government agencies and authorities	$	540		$	257		$	0		$	797		$	0
	States, municipalities and political subdivisions	26,527			3,654			0			30,181			0
	Foreign governments	255			148			0			403			0
	Commercial mortgage-backed	1,343			111			0			1,454			0
	Residential mortgage-backed	7,888			923			(1		)	8,810			127
	Corporate	70,176			10,332			(39		)	80,469			41
	Total fixed maturity securities	$	106,729		$	15,425		$	(40	)	$	122,114		$	168
	Equity securities:
	Non-redeemable preferred stocks	$	6,144		$	869		$	(105	)	$	6,908		$	0

	(a) Represents the amount of other-than-temporary impairments recognized in accumulated other comprehensive income. Amount includes unrealized gains and losses on impaired securities relating to changes in the value of such securities subsequent to the impairment measurement date.
Schedule of cost or amortized cost and fair value of fixed maturity securities by contractual maturity	'
	The cost or amortized cost and fair value of fixed maturity securities at December 31, 2013 by contractual maturity are shown below.
		Cost or			Fair Value
		Amortized
		Cost

	Due in one year or less	$	3,241		$	3,294
	Due after one year through five years	15,626			17,348
	Due after five years through ten years	27,645			29,788
	Due after ten years	40,788			45,246
	Total	87,300			95,676
	Commercial mortgage-backed	693			752
	Residential mortgage-backed	6,993			7,651
	Total	$	94,986		$	104,079
Schedule of major categories of net investment income	'


		Years Ended December 31,
		2013			2012			2011

	Fixed maturity securities	$	5,251		$	5,735		$	6,354
	Equity securities	462			412			512
	Commercial mortgage loans on real estate	1,496			1,604			1,545
	Policy loans	16			13			3
	Short-term investments	0			0			2
	Other investments	31			42			65
	Cash and cash equivalents	0			0			1
	Total investment income	7,256			7,806			8,482
	Investment expenses	(256		)	(245		)	(233		)
	Net investment income	$	7,000		$	7,561		$	8,249

Summary of proceeds from sales of available-for-sale securities and the gross realized gains and gross realized losses	'


		For the Years Ended December 31,
		2013			2012			2011
	Proceeds from sales	$	15,065		$	8,748		$	36,092
	Gross realized gains	929			471			1,387
	Gross realized losses	264			77			1,057

Schedule of net realized gains (losses), including other-than-temporary impairments	'


		Years Ended December 31,
		2013			2012			2011
	Net realized gains (losses) related to sales and other:
	Fixed maturity securities	$	430		$	309		$	466
	Equity securities	295			62			(136		)
	Commercial mortgage loans on real estate	113			0			(10		)
	Total net realized gains related to sales and other	838			371			320
	Net realized losses related to other-than-temporary impairments:
	Fixed maturity securities	0			0			(21		)
	Equity securities	0			(6		)	0
	Total net realized losses related to other-than-temporary impairments	0			(6		)	(21		)
	Total net realized gains	$	838		$	365		$	299

Schedule of credit loss impairments on fixed maturity securities for which a portion of the OTTI loss was recognized in AOCI	'


		Years Ended December 31,
		2013			2012			2011
	Balance, beginning of year	$	1,496		$	1,573		$	1,639
	Additions for credit loss impairments recognized in the current period on securities not previously impaired	0			0			20
	Additions for credit loss impairments recognized in the current period on securities previously impaired	0			0			1
	Reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security	(11		)	(6		)	(6		)
	Reductions for credit loss impairments previously recognized on securities which matured, paid down, prepaid or were sold during the period	(1,039		)	(71		)	(81		)
	Balance, end of year	$	446		$	1,496		$	1,573
Schedule of gross unrealized losses on fixed maturity securities and equity securities	'


		December 31, 2013
		Less than 12 months						12 Months or More						Total
		Fair Value			Unrealized			Fair			Unrealized			Fair		Unrealized
		Fair Value			Losses			Value			Losses			Value		Losses
	Fixed maturity securities:
	Residential mortgage-backed	$	2,174		$	(29	)	$	520		$	(24	)	$	2,694	$	(53	)
	Corporate	7,394			(426		)	225			(23		)	7,619		(449		)
	Total fixed maturity securities	$	9,568		$	(455	)	$	745		$	(47	)	$	10,313	$	(502	)
	Equity securities:
	Non-redeemable preferred stocks	$	2,966		$	(171	)	$	0		$	0		$	2,966	$	(171	)

		December 31, 2012
		Less than 12 months						12 Months or More						Total
		Fair Value			Unrealized			Fair			Unrealized			Fair		Unrealized
		Fair Value			Losses			Value			Losses			Value		Losses
	Fixed maturity securities:
	Residential mortgage-backed	$	547		$	(1	)	$	0		$	0		$	547	$	(1	)
	Corporate	4,726			(37		)	554			(2		)	5,280		(39		)
	Total fixed maturity securities	$	5,273		$	(38	)	$	554		$	(2	)	$	5,827	$	(40	)
	Equity securities:
	Non-redeemable preferred stocks	$	394		$	(3	)	$	472		$	(102	)	$	866	$	(105	)

Schedule of cost or amortized cost and fair value of available-for-sale fixed maturity securities in an unrealized loss position	'
	The cost or amortized cost and fair value of available-for-sale fixed maturity securities in an unrealized loss position at December 31, 2013, by contractual maturity, is shown below.

		Cost or			Fair Value
		Amortized Cost			Fair Value
	Due after five years through ten years	$	5,446		$	5,167
	Due after ten years	2,622			2,452
	Total	8,068			7,619
	Residential mortgage-backed	2,747			2,694
	Total	$	10,815		$	10,313

Summary of loan-to-value and average debt-service coverage ratios	'


		December 31, 2013
	Loan-to-Value	Carrying Value			% of Gross		Debt-Service
					Mortgage		Coverage
					Loans		Ratio
	70% and less	$	17,166		67.7	%	2.41
	71 – 80%	2,972			11.7	%	1.14
	81 – 95%	5,219			20.6	%	1.16
	Gross commercial mortgage loans	25,357			100	%	2.01
	Less valuation allowance	(398		)
	Net commercial mortgage loans	$	24,959

		December 31, 2012
	Loan-to-Value	Carrying Value			% of Gross		Debt-Service
					Mortgage		Coverage
					Loans		Ratio
	70% and less	$	20,657		74.6	%	2.11
	71 – 80%	1,284			4.6	%	1.52
	81 – 95%	5,766			20.8	%	1.09
	Gross commercial mortgage loans	27,707			100	%	1.87
	Less valuation allowance	(512		)
	Net commercial mortgage loans	$	27,195

Fair_Value_Disclosures_Tables

Fair Value Disclosures (Tables)	12 Months Ended
Fair Value Disclosures (Tables)	Dec. 31, 2013
Fair Value Disclosures	'
Schedule of the Company's fair value hierarchy for assets and liabilities measured at fair value on a recurring basis	'


			December 31, 2013
			Total			Level 1			Level 2			Level 3
	Financial Assets
	Fixed maturity securities:
	United States Government and government agencies and authorities		$	737		$	0		$	737		$	0
	State, municipalities and political subdivisions		28,422			0			27,321			1,101
	Foreign governments		338			0			338			0
	Commercial mortgage-backed		752			0			752			0
	Residential mortgage-backed		7,651			0			7,651			0
	Corporate		66,179			0			64,871			1,308
	Equity securities:
	Non-redeemable preferred stocks		7,200			0			7,200			0
	Short-term investments		1,911			1,911		b	0			0
	Cash equivalents		610			610		b	0			0
	Assets held in separate accounts		11,978			9,650		a	2,328		c	0
	Total financial assets		$	125,778		$	12,171		$	111,198		$	2,409

	Financial Liabilities
	Liabilities related to separate accounts		$	11,978		$	9,650	a	$	2,328	c	$	0

			December 31, 2012
			Total			Level 1			Level 2			Level 3
	Financial Assets
	Fixed maturity securities:
	United States Government and government agencies and authorities		$	797		$	0		$	797		$	0
	State, municipalities and political subdivisions		30,181			0			30,181			0
	Foreign governments		403			0			403			0
	Commercial mortgage-backed		1,454			0			1,454			0
	Residential mortgage-backed		8,810			0			8,810			0
	Corporate		80,469			0			78,986			1,483
	Equity securities:
	Non-redeemable preferred stocks		6,908			0			6,907			1
	Short-term investments		2,126			2,126		b	0			0
	Assets held in separate accounts		11,105			8,009		a	3,096		c	0
	Total financial assets		$	142,253		$	10,135		$	130,634		$	1,484

	Financial Liabilities
	Liabilities related to separate accounts		$	11,105		$	8,009	a	$	3,096	c	$	0

	a.	Mainly includes mutual funds.
	b.	Mainly includes money market funds.
	c.	Mainly includes fixed maturity securities.
Summary of the change in balance sheet carrying value associated with Level 3 financial assets carried at fair value	'


			Year Ended December 31, 2013
			Balance,			Total gains			Net unrealized			Purchases			Sales			Transfers		Transfers			Balance,
			beginning			(realized/			(losses) gains									in (3)		out (3)			end of
			of period			unrealized)			included in														period
						included in			other
						earnings (1)			comprehensive
									income (2)
	Fixed Maturities Securities
	States, municipalities and political subdivision		$	0		$	0		$	81		$	1,020		$	0		$	0	$	0		$	1,101
	Corporate		1,483			290			(92		)	0			(412		)	288		(249		)	1,308
	Equity Securities
	Non-redeemable preferred stocks		1			0			0			0			0			0		(1		)	0
	Total Level 3 assets		$	1,484		$	290		$	(11	)	$	1,020		$	(412	)	$	288	$	(250	)	$	2,409

			Year Ended December 31, 2012
			Balance,			Total			Net unrealized			Sales			Transfers			Balance, end of
			beginning			losses			gains included						out (3)			period
			of period			(realized/			in other
						unrealized)			comprehensive
						included in			income (2)
						earnings (1)
	Fixed Maturities Securities
	Corporate		$	2,060		$	(11	)	$	52		$	(618	)	$	0		$	1,483
	Equity Securities
	Non-redeemable preferred stocks		1			0			1			0			(1		)	1
	Total Level 3 assets		$	2,061		$	(11	)	$	53		$	(618	)	$	(1	)	$	1,484

	-1	Included as part of net realized gains on investments in the statement of operations.
	-2	Included as part of change in unrealized gains on securities in the statement of comprehensive income.
	-3	Transfers are primarily attributable to changes in the availability of observable market information and re-evaluation of the observability of pricing inputs.
Schedule of carrying value, fair value amount and hierarchy level of the financial instruments that are not recognized or are not carried at fair value	'


			December 31, 2013
						Fair Value
			Carrying Value			Total			Level 1			Level 2			Level 3
	Financial Assets
	Commercial mortgage loans on real estate		$	24,959		$	27,981		$	0		$	0		$	27,981
	Policy loans		219			219			219			0			0
	Total financial assets		$	25,178		$	28,200		$	219		$	0		$	27,981

	Financial Liabilities
	Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1)		$	4,007		$	4,261		$	0		$	0		$	4,261
	Funds withheld under reinsurance		159			159			159			0			0
	Total financial liabilities		$	4,166		$	4,420		$	159		$	0		$	4,261

			December 31, 2012
					Fair Value


			Carrying Value			Total			Level 1			Level 2			Level 3
	Financial Assets
	Commercial mortgage loans on real estate		$	27,195		$	30,443		$	0		$	0		$	30,443
	Policy loans		208			208			208			0			0
	Total financial assets		$	27,403		$	30,651		$	208		$	0		$	30,443

	Financial Liabilities
	Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal) (1)		$	3,291		$	3,636		$	0		$	0		$	3,636
	Funds withheld under reinsurance		92			92			92			0			0
	Total financial liabilities		$	3,383		$	3,728		$	92		$	0		$	3,636

	(1) Only the fair value of the Company’s policy reserves for investment-type contracts (those without significant mortality or morbidity risk) are reflected in the table above.

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2013
Income Taxes	'
Schedule of Company's current and deferred federal tax expense (benefit)	'


		Years Ended December 31,
		2013			2012			2011

	Current expense (benefit)	$	256		$	1,842		$	(432	)
	Deferred expense (benefit)	673			(203		)	205
	Total income tax expense (benefit)	$	929		$	1,639		$	(227	)

Schedule of reconciliation of the federal income tax rate to the Company's effective income tax rate	'


		December 31,
		2013		2012		2011
	Federal income tax rate:	35	%	35	%	35	%
	Reconciling items:
	Tax exempt interest	(12.3	)	(8.9	)	(33.5	)
	Change in valuation allowance	0		0		(10.3	)
	Dividends-received deduction	(2.2	)	(1.5	)	(7.0	)
	Permanent nondeductible expenses	0.1		0.2		0.9
	Other	0		0.3		0.2
	Effective income tax rate:	20.6	%	25.1	%	(14.7	)%

Schedule of reconciliation of the beginning and ending amounts of unrecognized tax benefits	'
	A reconciliation of the beginning and ending amounts of unrecognized tax benefits for the year ended December 31, 2012 is as follows:

	Balance at beginning of year	$	0
	Additions based on tax positions related to the current year	0
	Reductions based on tax positions related to the current year	0
	Additions for tax positions of prior years	(235		)
	Reductions for tax positions of prior years	0
	Settlements	235
	Balance at end of year	$	0

Schedule of significant deferred tax assets and deferred tax liabilities	'


		December 31,
		2013			2012
	Deferred Tax Assets
	Deferred gain on disposal of business	$	791		$	931
	Investments, net	2,123			3,368
	Deferred acquisition costs	1,013			951
	Employee and post-retirement benefits	800			676
	Capital loss carryforward	266			0
	Compensation related	5			8
	Other	4			111
	Total deferred tax asset	5,002			6,045

	Deferred Tax Liabilities
	Policyholder and separate account reserves	(1,542		)	(1,921		)
	Net unrealized appreciation on securities	(3,279		)	(5,644		)
	Other	(54		)	(45		)
	Total deferred tax liability	(4,875		)	(7,610		)
	Net deferred income tax asset (liability)	$	127		$	(1,565	)

Premiums_and_Accounts_Receivab1

Premiums and Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2013
Premiums and Accounts Receivable	'
Schedule of receivables, net of an allowance for uncollectible items	'


		As of December 31,
		2013		2012
	Insurance premiums receivable	$	1,508	$	1,737
	Other receivables	200		209
	Total (1)	$	1,708	$	1,946

	(1) For the years ended December 31, 2013 and 2012, the Company did not have any material allowances for uncollectible items.

Statutory_Information_Tables

Statutory Information (Tables)	12 Months Ended
	Dec. 31, 2013
Statutory Information	'
Schedule of reconciliations of net income and stockholder's equity	'


		Net Income									Shareholder’s Equity
		2013			2012			2011			2013			2012

	Based on statutory accounting principles	$	5,441		$	5,518		$	1,289		$	40,900		$	46,926
	Deferred acquisition costs	(113		)	(15		)	68			101			214
	Deferred and uncollected premiums	6			1			(3		)	40			33
	Policy and claim reserves	(1,067		)	(914		)	367			5,745			6,812
	Investment valuation difference	175			(32		)	(7		)	9,037			15,621
	Commissions and fees	6			22			58			(1		)	(7		)
	Deferred taxes	(673		)	203			(205		)	(3,720		)	(6,462		)
	Deferred gain on disposal of businesses	135			149			161			(2,261		)	(2,659		)
	Goodwill and intangibles	0			(7		)	(5		)	324			324
	Pension	(353		)	(309		)	(246		)	(2,285		)	(1,932		)
	Reinsurance in unauthorized companies	0			0			0			12			2
	Interest maintenance reserve, deferral and amortization	16			268			301			560			544
	Asset valuation reserve	0			0			0			1,009			982
	Non-admitted assets and other	0			0			0			2,926			3,800
	Based on generally accepted accounting principles	$	3,573		$	4,884		$	1,778		$	52,387		$	64,198

Reinsurance_Tables

Reinsurance (Tables)	12 Months Ended
Reinsurance (Tables)	Dec. 31, 2013
Reinsurance	'
Schedule of reinsurance recoverables	'

		2013			2012
	Ceded future policyholder benefits and expense	$	143,007		$	133,404
	Ceded unearned premium	2,667			2,869
	Ceded claims and benefits payable	29,983			28,896
	Ceded paid losses	1,644			1,611
	Total	$	177,301		$	166,780
Schedule of reinsurance recoverable grouped by A.M. Best rating	'
	The following table provides the reinsurance recoverable as of December 31, 2013 grouped by A.M. Best rating:

	A.M. Best ratings of	Ceded future			Ceded			Ceded claims and			Ceded			Total
	reinsurer	policyholder			unearned			benefits payable			paid
		benefits and			premiums						losses
		expense
	A++ or A+	$	138,665		$	2,647		$	29,286		$	170		$	170,768
	A or A-	4,342			20			132			12			4,506
	Not rated	0			0			565			1,462			2,027
	Reinsurance recoverable	$	143,007		$	2,667		$	29,983		$	1,644		$	177,301

Schedule of effect of reinsurance on premiums earned and benefits incurred	'


		Years Ended December 31,
		2013									2012									2011
		Long			Short			Total			Long			Short			Total			Long			Short			Total
		Duration			Duration			Total			Duration			Duration			Total			Duration			Duration			Total
	Direct earned premiums	$	10,353		$	22,284		$	32,637		$	9,832		$	24,950		$	34,782		$	10,175		$	28,597		$	38,772
	Premiums assumed	350			5,981			6,331			301			6,506			6,807			721			8,634			9,355
	Premiums ceded	(10,353		)	(1,272		)	(11,625		)	(9,832		)	(1,680		)	(11,512		)	(10,175		)	(2,409		)	(12,584		)

	Net earned premiums	$	350		$	26,993		$	27,343		$	301		$	29,776		$	30,077		$	721		$	34,822		$	35,543

	Direct policyholder benefits	18,380			14,181			32,561			$	18,909		$	16,494		$	35,403		$	20,094		$	28,066		$	48,160
	Policyholder benefits assumed	151			8,022			8,173			600			4,279			4,879			558			9,062			9,620
	Policyholder benefits ceded	(18,380		)	(1,073		)	(19,453		)	(18,948		)	(1,717		)	(20,665		)	(20,088		)	(5,478		)	(25,566		)
	Net policyholder benefits	$	151		$	21,130		$	21,281		$	561		$	19,056		$	19,617		$	564		$	31,650		$	32,214

Reserves_Tables

Reserves (Tables)	12 Months Ended
Reserves (Tables)	Dec. 31, 2013
Reserves	'
Schedule of reserve information of the Company's major product lines	'


		December 31, 2013										December 31, 2012
								Claims and Benefits Payable								Claims and Benefits Payable
		Future Policy			Unearned			Case		Incurred		Future		Unearned		Case		Incurred
		Benefits and			Premiums			Reserves		But Not		Policy		Premiums		Reserves		But Not
		Expenses								Reported		Benefits						Reported
										Reserves		and						Reserves
												Expenses
	Long Duration Contracts:
	Universal life and other products no longer offered	$	668		$	2		$	635	$	1	$	767	$	2	$	598	$	3
	FFG, LTC and other disposed businesses	142,337			2,646			23,117		2,102		132,614		2,710		21,784		1,671
	Other	3,036			13			178		40		3,066		7		242		138
	Short Duration Contracts:
	Group term life	0			37			7,733		692		0		45		8,199		832
	Group disability	0			103			69,823		3,612		0		76		75,895		3,766
	Medical	0			2			1,007		33		0		2		775		40
	Dental	0			134			43		465		0		104		46		493
	Credit life and disability	0			58			333		724		0		308		846		727
	Other	0			1			0		6		0		2		0		13
	Total	$	146,041		$	2,996		$	102,869	$	7,675	$	136,447	$	3,256	$	108,385	$	7,683

Schedule of roll forward of the Company's product lines with the most significant claims and benefits payable balances	'


		Group Term Life			Group Disability

	Balance as of December 31, 2010, gross of reinsurance	$	10,322		$	89,347
	Less: Reinsurance ceded and other (1)	(310		)	(3,461		)
	Balance as of January 1, 2011, net of reinsurance	10,012			85,886
	Incurred losses related to:
	Current year	4,058			11,920
	Prior year’s interest	441			4,130
	Prior year(s)	(838		)	835
	Total incurred losses	3,661			16,885
	Paid losses related to:
	Current year	1,563			2,230
	Prior year(s)	1,097			16,256
	Total paid losses	2,660			18,486
	Balance as of December 31, 2011, net of reinsurance	11,013			84,285
	Plus: Reinsurance ceded and other (1)	391			4,660
	Balance as of December 31, 2011, gross of reinsurance	$	11,404		$	88,945
	Less: Reinsurance ceded and other (1)	(391		)	(4,660		)
	Balance as of January 1, 2012, net of reinsurance	11,013			84,285
	Incurred losses related to:
	Current year	2,366			7,275
	Prior year’s interest	418			3,806
	Prior year(s)	(866		)	(1,670		)
	Total incurred losses	1,918			9,411
	Paid losses related to:
	Current year	1,486			1,200
	Prior year(s)	2,587			17,505
	Total paid losses	4,073			18,705
	Balance as of December 31, 2012, net of reinsurance	8,858			74,991
	Plus: Reinsurance ceded and other (1)	173			4,670
	Balance as of December 31, 2012, gross of reinsurance	$	9,031		$	79,661
	Less: Reinsurance ceded and other (1)	(173		)	(4,670		)
	Balance as of January 1, 2013, net of reinsurance	8,858			74,991
	Incurred losses related to:
	Current year	1,976			8,438
	Prior year’s interest	385			3,450
	Prior year(s)	(621		)	20
	Total incurred losses	1,740			11,908
	Paid losses related to:
	Current year	1,133			1,467
	Prior year(s)	1,190			16,344
	Total paid losses	2,323			17,811
	Balance as of December 31, 2013, net of reinsurance	8,275			69,088
	Plus: Reinsurance ceded and other (1)	150			4,347
	Balance as of December 31, 2013, gross of reinsurance	$	8,425		$	73,435

	(1) Reinsurance ceded and other includes claims and benefits payable balances that have either been (a) reinsured to third parties, (b) established for claims related expenses whose subsequent payment is not recorded as a paid claim, or (c) reserves established for obligations that would persist even if contracts were cancelled (such as extension of benefits), which cannot be analyzed appropriately under a roll-forward approach.

Deferred_Acquisition_Costs_Tab

Deferred Acquisition Costs (Tables)	12 Months Ended
	Dec. 31, 2013
Deferred Acquisition Costs	'
Schedule of deferred acquisition costs	'


		Years Ended December 31,
		2013			2012			2011
	Beginning balance	$	214		$	229		$	160
	Costs deferred	135			462			397
	Amortization	(248		)	(477		)	(328		)
	Ending balance	$	101		$	214		$	229

Goodwill_Tables

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2013
Goodwill	'
Schedule of goodwill	'


		Goodwill for the Years Ended
		December 31,
		2013			2012			2011
	Balance as of January 1:
	Goodwill	$	2,038		$	2,038		$	2,038
	Accumulated impairment losses	(1,714		)	(1,714		)	(1,714		)
	Balance as of December 31:	$	324		$	324		$	324

Accumulated_Other_Comprehensiv1

Accumulated Other Comprehensive Income (Tables)	12 Months Ended
Accumulated Other Comprehensive Income (Tables)	Dec. 31, 2013
Accumulated Other Comprehensive Income	'
Schedule of components of accumulated other comprehensive income, net of tax	'


		Year Ended December 31, 2013
		Unrealized gains			OTTI			Accumulated
		on securities						other
								comprehensive
								income
	Balance at December 31, 2012	$	10,495		$	110		$	10,605
	Other comprehensive loss before reclassifications	(4,840		)	(43		)	(4,883		)
	Amounts reclassified from accumulated other comprehensive income	295			196			491
	Net current-period other comprehensive (loss) income	(4,545		)	153			(4,392		)
	Balance at December 31, 2013	$	5,950		$	263		$	6,213

		Year Ended December 31, 2012
		Unrealized gains			OTTI			Accumulated
		on securities						other
								comprehensive
								income
	Balance at December 31, 2011	$	7,922		$	93		$	8,015
	Other comprehensive income before reclassifications	2,344			17			2,361
	Amounts reclassified from accumulated other comprehensive income	229			0			229
	Net current-period other comprehensive income	2,573			17			2,590
	Balance at December 31, 2012	$	10,495		$	110		$	10,605


		Year Ended December 31, 2011
		Unrealized gains			OTTI			Accumulated
		on securities						other
								comprehensive
								income
	Balance at December 31, 2010	$	4,415		$	(23	)	$	4,392
	Other comprehensive income before reclassifications	3,362			130			3,492
	Amounts reclassified from accumulated other comprehensive income	145			(14		)	131
	Net current-period other comprehensive income	3,507			116			3,623
	Balance at December 31, 2011	$	7,922		$	93		$	8,015

Summary of the reclassifications out of accumulated other comprehensive income	'


	Details about accumulated other	Amount reclassified from accumulated other
	Details about accumulated other	comprehensive income
	comprehensive income	Years Ended December 31,									Affected line item in the statement
	components	2013			2012			2011			where net income is presented
	Unrealized gains on securities	$	454		$	353		$	223		Net realized gains on investments, excluding other-than-temporary impairment losses
		(159		)	(124		)	(78		)	Provision for income taxes
		$	295		$	229		$	145		Net of tax
	OTTI	$	301		$	0		$	(21	)	Portion of net loss (gain) recognized in other comprehensive income, before taxes
		(105		)	0			7			Provision for income taxes
		$	196		$	0		$	(14	)	Net of Tax
	Total reclassifications for the period	$	491		$	229		$	131		Net of tax

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Investments	'	'
Delinquency period to place loans on non-accrual status	'90 days	'
Other-than-temporary impairment threshold, percentage of market price to original purchase price	80.00%	'
Other Assets	'	'
Impairments of finite-lived or indefinite-lived other intangible assets	$0	$0
Reserves	'	'
Percentage of certainty that ultimate losses will not exceed claims reserves	0.00%	'
Long Duration Contracts	'	'
Percentage of risks related to reserves recorded for policies under FFG, LTC and life insurance no longer offered, ceded via reinsurance	100.00%	'
Deferred Gain on Disposal of Businesses	'	'
Adjustments to estimates affecting deferred gain on disposal of businesses	$0	$0

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Details 2) (Forecast, USD $)	Mar. 31, 2014
In Thousands, unless otherwise specified	Mar. 31, 2014
Forecast	'
Recent Accounting Pronouncements	'
Mandated fees under Affordable Care Act	$140

Investments_Details

Investments (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Investments	'	'
Cost or Amortized Cost	$129,309	'
Fair Value	141,723	'
Fixed maturity securities:	'	'
Investments	'	'
Cost or Amortized Cost	94,986	106,729
Gross Unrealized Gains	9,595	15,425
Gross Unrealized Losses	-502	-40
Fair Value	104,079	122,114
Fixed maturity securities: \| OTTI \| Available-for-sale securities	'	'
Investments	'	'
OTTI in AOCI	404	168
Fixed maturity securities: \| United States Government and government agencies and authorities	'	'
Investments	'	'
Cost or Amortized Cost	573	540
Gross Unrealized Gains	164	257
Gross Unrealized Losses	0	0
Fair Value	737	797
Fixed maturity securities: \| United States Government and government agencies and authorities \| OTTI \| Available-for-sale securities	'	'
Investments	'	'
OTTI in AOCI	0	0
Fixed maturity securities: \| States, municipalities and political subdivisions	'	'
Investments	'	'
Cost or Amortized Cost	26,026	26,527
Gross Unrealized Gains	2,396	3,654
Gross Unrealized Losses	0	0
Fair Value	28,422	30,181
Fixed maturity securities: \| States, municipalities and political subdivisions \| OTTI \| Available-for-sale securities	'	'
Investments	'	'
OTTI in AOCI	0	0
Fixed maturity securities: \| Foreign governments	'	'
Investments	'	'
Cost or Amortized Cost	255	255
Gross Unrealized Gains	83	148
Gross Unrealized Losses	0	0
Fair Value	338	403
Fixed maturity securities: \| Foreign governments \| OTTI \| Available-for-sale securities	'	'
Investments	'	'
OTTI in AOCI	0	0
Fixed maturity securities: \| Commercial mortgage-backed	'	'
Investments	'	'
Cost or Amortized Cost	693	1,343
Gross Unrealized Gains	59	111
Gross Unrealized Losses	0	0
Fair Value	752	1,454
Fixed maturity securities: \| Commercial mortgage-backed \| OTTI \| Available-for-sale securities	'	'
Investments	'	'
OTTI in AOCI	0	0
Fixed maturity securities: \| Residential mortgage-backed	'	'
Investments	'	'
Cost or Amortized Cost	6,993	7,888
Gross Unrealized Gains	711	923
Gross Unrealized Losses	-53	-1
Fair Value	7,651	8,810
Fixed maturity securities: \| Residential mortgage-backed \| OTTI \| Available-for-sale securities	'	'
Investments	'	'
OTTI in AOCI	404	127
Fixed maturity securities: \| Corporate	'	'
Investments	'	'
Cost or Amortized Cost	60,446	70,176
Gross Unrealized Gains	6,182	10,332
Gross Unrealized Losses	-449	-39
Fair Value	66,179	80,469
Fixed maturity securities: \| Corporate \| OTTI \| Available-for-sale securities	'	'
Investments	'	'
OTTI in AOCI	0	41
Equity securities: \| Non-redeemable preferred stocks	'	'
Investments	'	'
Cost or Amortized Cost	6,901	6,144
Gross Unrealized Gains	470	869
Gross Unrealized Losses	-171	-105
Fair Value	7,200	6,908
Equity securities: \| Non-redeemable preferred stocks \| OTTI \| Available-for-sale securities	'	'
Investments	'	'
OTTI in AOCI	$0	$0

Investments_Details_2

Investments (Details 2) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Investments	'	'
Fair Value	141,723	'
States, municipalities and political subdivisions \| Pre-refunded bonds	'	'
Investments	'	'
Fair Value	10,846	7,368
Investment portfolio \| Credit concentration \| Corporate fixed maturity and equity securities \| United Kingdom	'	'
Investments	'	'
Concentration percentage	6.00%	6.00%
Investment portfolio \| Credit concentration \| Corporate fixed maturity and equity securities \| Other individual European countries \| Maximum	'	'
Investments	'	'
Concentration percentage	2.00%	2.00%
Investment portfolio \| Credit concentration \| States, municipalities and political subdivisions \| Individual U. S. states \| Maximum	'	'
Investments	'	'
Concentration percentage	3.00%	3.00%
Investment portfolio \| Credit concentration \| States, municipalities and political subdivisions \| Municipal revenue bonds	'	'
Investments	'	'
Concentration percentage	54.00%	53.00%

Investments_Details_3

Investments (Details 3) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Cost or Amortized Cost	'	'
Total	$94,986	'
Fair Value	'	'
Total	104,079	122,114
Fixed maturity securities	'	'
Cost or Amortized Cost	'	'
Due in one year or less	3,241	'
Due after one year through five years	15,626	'
Due after five years through ten years	27,645	'
Due after ten years	40,788	'
Total Cost or Amortized Cost, Contractual maturity	87,300	'
Fair Value	'	'
Due in one year or less	3,294	'
Due after one year through five years	17,348	'
Due after five years through ten years	29,788	'
Due after ten years	45,246	'
Total Fair Value, Contractual maturity	95,676	'
Commercial mortgage-backed	'	'
Cost or Amortized Cost	'	'
Cost or Amortized Cost	693	'
Fair Value	'	'
Fair Value	752	'
Residential mortgage-backed	'	'
Cost or Amortized Cost	'	'
Cost or Amortized Cost	6,993	'
Fair Value	'	'
Fair Value	$7,651	'

Investments_Details_4

Investments (Details 4) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Major categories of net investment income	'	'	'
Total investment income	$7,256	$7,806	$8,482
Investment expenses	-256	-245	-233
Net investment income	7,000	7,561	8,249
Non-income producing investments	0	0	0
Fixed maturity securities	'	'	'
Major categories of net investment income	'	'	'
Total investment income	5,251	5,735	6,354
Equity securities	'	'	'
Major categories of net investment income	'	'	'
Total investment income	462	412	512
Commercial mortgage loans on real estate	'	'	'
Major categories of net investment income	'	'	'
Total investment income	1,496	1,604	1,545
Policy loans	'	'	'
Major categories of net investment income	'	'	'
Total investment income	16	13	3
Short-term investments	'	'	'
Major categories of net investment income	'	'	'
Total investment income	0	0	2
Other investments	'	'	'
Major categories of net investment income	'	'	'
Total investment income	31	42	65
Cash and cash equivalents	'	'	'
Major categories of net investment income	'	'	'
Total investment income	$0	$0	$1

Investments_Details_5

Investments (Details 5) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Available-for-sale securities, proceeds and realized gains (losses) included in earnings	'	'	'
Proceeds from sales	$15,065	$8,748	$36,092
Gross realized gains	929	471	1,387
Gross realized losses	$264	$77	$1,057
Other information	'	'	'
Average period of time for which securities were traded continuously at a price below book value for securities sold at a loss	'28 months	'	'

Investments_Details_6

Investments (Details 6) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net realized gains (losses) related to sales and other:	'	'	'
Total net realized gains related to sales and other	$838	$371	$320
Total net realized losses related to other-than-temporary impairments	0	-6	-21
Total net realized gains	838	365	299
Fixed maturity securities	'	'	'
Net realized gains (losses) related to sales and other:	'	'	'
Total net realized gains related to sales and other	430	309	466
Total net realized losses related to other-than-temporary impairments	0	0	-21
Equity securities	'	'	'
Net realized gains (losses) related to sales and other:	'	'	'
Total net realized gains related to sales and other	295	62	-136
Total net realized losses related to other-than-temporary impairments	0	-6	0
Commercial mortgage loans on real estate	'	'	'
Net realized gains (losses) related to sales and other:	'	'	'
Total net realized gains related to sales and other	$113	$0	($10)

Investments_Details_7

Investments (Details 7) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Other-Than-Temporary Impairments	'	'	'
Other than temporary Impairments	$0	$6	$40
OTTI related to credit losses recognized in earnings	0	6	21
Credit loss impairments on fixed maturity securities for which a portion of the OTTI loss was recognized in AOCI	'	'	'
Balance, beginning of year	1,496	1,573	1,639
Additions for credit loss impairments recognized in the current period on securities not previously impaired	0	0	20
Additions for credit loss impairments recognized in the current period on securities previously impaired	0	0	1
Reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security	-11	-6	-6
Reductions for credit loss impairments previously recognized on securities which matured, paid down, prepaid or were sold during the period	-1,039	-71	-81
Balance, end of year	$446	$1,496	$1,573

Investments_Details_8

Investments (Details 8) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
	item	item
Fair value of securities in a continuous unrealized loss position	'	'
Total Fair Value	$10,313	'
Unrealized losses on securities in a continuous unrealized loss position	'	'
Total gross unrealized losses as a percentage of the aggregate fair value of the related securities	5.00%	2.00%
Percentage of gross unrealized losses in a continuous loss position for less than twelve months	93.00%	28.00%
Number of individual securities comprising total gross unrealized losses	27	16
Residential mortgage-backed	'	'
Fair value of securities in a continuous unrealized loss position	'	'
Total Fair Value	2,694	'
Fixed maturity securities:	'	'
Fair value of securities in a continuous unrealized loss position	'	'
Fair value of securities in a continuous unrealized loss position, Less than 12 months	9,568	5,273
Fair value of securities in a continuous unrealized loss position, 12 months or more	745	554
Total Fair Value	10,313	5,827
Unrealized losses on securities in a continuous unrealized loss position	'	'
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months	-455	-38
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more	-47	-2
Unrealized losses on securities in a continuous unrealized loss position	-502	-40
Fixed maturity securities: \| Residential mortgage-backed	'	'
Fair value of securities in a continuous unrealized loss position	'	'
Fair value of securities in a continuous unrealized loss position, Less than 12 months	2,174	547
Fair value of securities in a continuous unrealized loss position, 12 months or more	520	0
Total Fair Value	2,694	547
Unrealized losses on securities in a continuous unrealized loss position	'	'
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months	-29	-1
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more	-24	0
Unrealized losses on securities in a continuous unrealized loss position	-53	-1
Fixed maturity securities: \| Corporate	'	'
Fair value of securities in a continuous unrealized loss position	'	'
Fair value of securities in a continuous unrealized loss position, Less than 12 months	7,394	4,726
Fair value of securities in a continuous unrealized loss position, 12 months or more	225	554
Total Fair Value	7,619	5,280
Unrealized losses on securities in a continuous unrealized loss position	'	'
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months	-426	-37
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more	-23	-2
Unrealized losses on securities in a continuous unrealized loss position	-449	-39
Equity securities: \| Non-redeemable preferred stocks	'	'
Fair value of securities in a continuous unrealized loss position	'	'
Fair value of securities in a continuous unrealized loss position, Less than 12 months	2,966	394
Fair value of securities in a continuous unrealized loss position, 12 months or more	0	472
Total Fair Value	2,966	866
Unrealized losses on securities in a continuous unrealized loss position	'	'
Unrealized losses on securities in a continuous unrealized loss position, Less than 12 months	-171	-3
Unrealized losses on securities in a continuous unrealized loss position, 12 months or more	0	-102
Unrealized losses on securities in a continuous unrealized loss position	($171)	-105

Investments_Details_9

Investments (Details 9) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013
In Thousands, unless otherwise specified	item	item	Fixed maturity securities	Residential mortgage-backed	Residential mortgage-backed	Residential mortgage-backed	Residential mortgage-backed
				item	Investment with sub-prime exposure	Investment with sub-prime exposure	Subprime Mortgage Collateral and Total Unrealized Gains
					Credit concentration	Credit concentration	Credit concentration
					Investment rated as non-investment grade	Fixed income portfolio
Cost or Amortized Cost	'	'	'	'	'	'	'
Due after five years through ten years	'	'	$5,446	'	'	'	'
Due after ten years	'	'	2,622	'	'	'	'
Total	10,815	'	8,068	2,747	'	'	'
Fair Value	'	'	'	'	'	'	'
Due after five years through ten years	'	'	5,167	'	'	'	'
Due after ten years	'	'	2,452	'	'	'	'
Total Fair Value	$10,313	'	$7,619	$2,694	'	'	'
Other information	'	'	'	'	'	'	'
Number of securities with subprime exposure below investment grade	27	16	'	'	'	'	'
Concentration percentage	'	'	'	'	7.10%	0.50%	4.20%
Number of securities with subprime exposure below investment grade	'	'	'	1	'	'	'

Investments_Details_10

Investments (Details 10) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Investments	'	'
Carrying Value	$25,357	27,707
Less valuation allowance	-398	-512
Net commercial mortgage loans	24,959	27,195
Fixed maturity securities	'	'
Investments	'	'
Fixed maturity securities on deposit with various governmental authorities	737	797
70% and less \| Maximum	'	'
Investments	'	'
Loan-to-value percentage	70.00%	'
71 - 80% \| Minimum	'	'
Investments	'	'
Loan-to-value percentage	71.00%	'
71 - 80% \| Maximum	'	'
Investments	'	'
Loan-to-value percentage	80.00%	'
81 - 95% \| Minimum	'	'
Investments	'	'
Loan-to-value percentage	81.00%	'
81 - 95% \| Maximum	'	'
Investments	'	'
Loan-to-value percentage	95.00%	'
Commercial mortgage loans	'	'
Investments	'	'
% of Gross Mortgage Loans	100.00%	100.00%
Debt-Service Coverage ratio	2.01%	1.87%
Decrease in loan valuation allowance	114	'
Commercial mortgage loans \| Minimum	'	'
Investments	'	'
Carrying Value	385	396
Commercial mortgage loans \| Maximum	'	'
Investments	'	'
Carrying Value	2,402	2,469
Commercial mortgage loans \| 70% and less	'	'
Investments	'	'
Carrying Value	17,166	20,657
% of Gross Mortgage Loans	67.70%	74.60%
Debt-Service Coverage ratio	2.41%	2.11%
Commercial mortgage loans \| 71 - 80%	'	'
Investments	'	'
Carrying Value	2,972	1,284
% of Gross Mortgage Loans	11.70%	4.60%
Debt-Service Coverage ratio	1.14%	1.52%
Commercial mortgage loans \| 81 - 95%	'	'
Investments	'	'
Carrying Value	$5,219	5,766
% of Gross Mortgage Loans	20.60%	20.80%
Debt-Service Coverage ratio	1.16%	1.09%
Commercial mortgage loans \| Investment portfolio \| Geographic Concentration Risk \| California, New York and Washington	'	'
Investments	'	'
Concentration percentage	46.00%	'

Fair_Value_Disclosures_Details

Fair Value Disclosures (Details) (Recurring basis, USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Total	'	'
Financial Assets	'	'
Total financial assets	$125,778	$142,253
Financial Liabilities	'	'
Liabilities related to separate accounts	11,978	11,105
Total \| Fixed maturity securities: \| United States Government and government agencies and authorities	'	'
Financial Assets	'	'
Total financial assets	737	797
Total \| Fixed maturity securities: \| State, municipalities and political subdivisions	'	'
Financial Assets	'	'
Total financial assets	28,422	30,181
Total \| Fixed maturity securities: \| Foreign governments	'	'
Financial Assets	'	'
Total financial assets	338	403
Total \| Fixed maturity securities: \| Commercial mortgage-backed	'	'
Financial Assets	'	'
Total financial assets	752	1,454
Total \| Fixed maturity securities: \| Residential mortgage-backed	'	'
Financial Assets	'	'
Total financial assets	7,651	8,810
Total \| Fixed maturity securities: \| Corporate	'	'
Financial Assets	'	'
Total financial assets	66,179	80,469
Total \| Equity securities: \| Non-redeemable preferred stocks	'	'
Financial Assets	'	'
Total financial assets	7,200	6,908
Total \| Short-term investments	'	'
Financial Assets	'	'
Total financial assets	1,911	2,126
Total \| Cash equivalents	'	'
Financial Assets	'	'
Total financial assets	610	'
Total \| Assets held in separate accounts	'	'
Financial Assets	'	'
Total financial assets	11,978	11,105
Level 1	'	'
Financial Assets	'	'
Total financial assets	12,171	10,135
Financial Liabilities	'	'
Liabilities related to separate accounts	9,650	8,009
Level 1 \| Fixed maturity securities: \| United States Government and government agencies and authorities	'	'
Financial Assets	'	'
Total financial assets	0	0
Level 1 \| Fixed maturity securities: \| State, municipalities and political subdivisions	'	'
Financial Assets	'	'
Total financial assets	0	0
Level 1 \| Fixed maturity securities: \| Foreign governments	'	'
Financial Assets	'	'
Total financial assets	0	0
Level 1 \| Fixed maturity securities: \| Commercial mortgage-backed	'	'
Financial Assets	'	'
Total financial assets	0	0
Level 1 \| Fixed maturity securities: \| Residential mortgage-backed	'	'
Financial Assets	'	'
Total financial assets	0	0
Level 1 \| Fixed maturity securities: \| Corporate	'	'
Financial Assets	'	'
Total financial assets	0	0
Level 1 \| Equity securities: \| Non-redeemable preferred stocks	'	'
Financial Assets	'	'
Total financial assets	0	0
Level 1 \| Short-term investments	'	'
Financial Assets	'	'
Total financial assets	1,911	2,126
Level 1 \| Cash equivalents	'	'
Financial Assets	'	'
Total financial assets	610	'
Level 1 \| Assets held in separate accounts	'	'
Financial Assets	'	'
Total financial assets	9,650	8,009
Level 2	'	'
Financial Assets	'	'
Total financial assets	111,198	130,634
Financial Liabilities	'	'
Liabilities related to separate accounts	2,328	3,096
Level 2 \| Fixed maturity securities: \| United States Government and government agencies and authorities	'	'
Financial Assets	'	'
Total financial assets	737	797
Level 2 \| Fixed maturity securities: \| State, municipalities and political subdivisions	'	'
Financial Assets	'	'
Total financial assets	27,321	30,181
Level 2 \| Fixed maturity securities: \| Foreign governments	'	'
Financial Assets	'	'
Total financial assets	338	403
Level 2 \| Fixed maturity securities: \| Commercial mortgage-backed	'	'
Financial Assets	'	'
Total financial assets	752	1,454
Level 2 \| Fixed maturity securities: \| Residential mortgage-backed	'	'
Financial Assets	'	'
Total financial assets	7,651	8,810
Level 2 \| Fixed maturity securities: \| Corporate	'	'
Financial Assets	'	'
Total financial assets	64,871	78,986
Level 2 \| Equity securities: \| Non-redeemable preferred stocks	'	'
Financial Assets	'	'
Total financial assets	7,200	6,907
Level 2 \| Short-term investments	'	'
Financial Assets	'	'
Total financial assets	0	0
Level 2 \| Cash equivalents	'	'
Financial Assets	'	'
Total financial assets	0	'
Level 2 \| Assets held in separate accounts	'	'
Financial Assets	'	'
Total financial assets	2,328	3,096
Level 3	'	'
Financial Assets	'	'
Total financial assets	2,409	1,484
Financial Liabilities	'	'
Liabilities related to separate accounts	0	0
Level 3 \| Fixed maturity securities: \| United States Government and government agencies and authorities	'	'
Financial Assets	'	'
Total financial assets	0	0
Level 3 \| Fixed maturity securities: \| State, municipalities and political subdivisions	'	'
Financial Assets	'	'
Total financial assets	1,101	0
Level 3 \| Fixed maturity securities: \| Foreign governments	'	'
Financial Assets	'	'
Total financial assets	0	0
Level 3 \| Fixed maturity securities: \| Commercial mortgage-backed	'	'
Financial Assets	'	'
Total financial assets	0	0
Level 3 \| Fixed maturity securities: \| Residential mortgage-backed	'	'
Financial Assets	'	'
Total financial assets	0	0
Level 3 \| Fixed maturity securities: \| Corporate	'	'
Financial Assets	'	'
Total financial assets	1,308	1,483
Level 3 \| Equity securities: \| Non-redeemable preferred stocks	'	'
Financial Assets	'	'
Total financial assets	0	1
Level 3 \| Short-term investments	'	'
Financial Assets	'	'
Total financial assets	0	0
Level 3 \| Cash equivalents	'	'
Financial Assets	'	'
Total financial assets	0	'
Level 3 \| Assets held in separate accounts	'	'
Financial Assets	'	'
Total financial assets	$0	$0

Fair_Value_Disclosures_Details1

Fair Value Disclosures (Details 2) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Fair Value Disclosures	'	'
Transfers from Level 1 to Level 2 financial assets	$0	'
Transfers from Level 2 to Level 1 financial assets	0	'
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value	'	'
Balance, beginning of period	1,484	2,061
Total gains (realized/unrealized) included in earnings	290	-11
Net unrealized (losses) gains included in other comprehensive income	-11	53
Purchases	1,020	'
Sales	-412	-618
Transfers in	288	'
Transfers out	-250	-1
Balance, end of period	2,409	1,484
Fixed Maturities Securities \| State, municipalities and political subdivisions	'	'
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value	'	'
Balance, beginning of period	0	'
Total gains (realized/unrealized) included in earnings	0	'
Net unrealized (losses) gains included in other comprehensive income	81	'
Purchases	1,020	'
Sales	0	'
Transfers in	0	'
Transfers out	0	'
Balance, end of period	1,101	'
Fixed Maturities Securities \| Corporate	'	'
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value	'	'
Balance, beginning of period	1,483	2,060
Total gains (realized/unrealized) included in earnings	290	-11
Net unrealized (losses) gains included in other comprehensive income	-92	52
Purchases	0	'
Sales	-412	-618
Transfers in	288	'
Transfers out	-249	0
Balance, end of period	1,308	1,483
Equity Securities \| Non-redeemable preferred stocks	'	'
Changes in balance sheet carrying value associated with Level 3 financial assets carried at fair value	'	'
Balance, beginning of period	1	1
Total gains (realized/unrealized) included in earnings	0	0
Net unrealized (losses) gains included in other comprehensive income	0	1
Purchases	0	'
Sales	0	0
Transfers in	0	'
Transfers out	-1	-1
Balance, end of period	$0	$1

Fair_Value_Disclosures_Details2

Fair Value Disclosures (Details 3) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Fair value disclosure	'	'	'
Cost or Amortized Cost	$141,723	'	'
Level 3 \| Single broker quotes	'	'	'
Fair value disclosure	'	'	'
Cost or Amortized Cost	79	462	'
Level 3 \| Independent and non-binding broker quotes	'	'	'
Fair value disclosure	'	'	'
Cost or Amortized Cost	2,330	1,022	'
Non-recurring basis	'	'	'
Fair value disclosure	'	'	'
Goodwill	$0	$0	$0

Fair_Value_Disclosures_Details3

Fair Value Disclosures (Details 4) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Financial Assets	'	'
Commercial mortgage loans on real estate	$24,959	$27,195
Policy loans	219	208
Total assets	332,600	341,151
Financial Liabilities	'	'
Funds withheld under reinsurance	159	92
Total liabilities	280,213	276,953
Fair Value	'	'
Financial Assets	'	'
Commercial mortgage loans on real estate	27,981	30,443
Policy loans	219	208
Total assets	28,200	30,651
Financial Liabilities	'	'
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal)	4,261	3,636
Funds withheld under reinsurance	159	92
Total liabilities	4,420	3,728
Level 1	'	'
Financial Assets	'	'
Commercial mortgage loans on real estate	0	0
Policy loans	219	208
Total assets	219	208
Financial Liabilities	'	'
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal)	0	0
Funds withheld under reinsurance	159	92
Total liabilities	159	92
Level 2	'	'
Financial Assets	'	'
Commercial mortgage loans on real estate	0	0
Policy loans	0	0
Total assets	0	0
Financial Liabilities	'	'
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal)	0	0
Funds withheld under reinsurance	0	0
Total liabilities	0	0
Level 3	'	'
Financial Assets	'	'
Commercial mortgage loans on real estate	27,981	30,443
Policy loans	0	0
Total assets	27,981	30,443
Financial Liabilities	'	'
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal)	4,261	3,636
Funds withheld under reinsurance	0	0
Total liabilities	4,261	3,636
Carrying Value	'	'
Financial Assets	'	'
Commercial mortgage loans on real estate	24,959	27,195
Policy loans	219	208
Total assets	25,178	27,403
Financial Liabilities	'	'
Policy reserves under investment products (Individual and group annuities, subject to discretionary withdrawal)	4,007	3,291
Funds withheld under reinsurance	159	92
Total liabilities	$4,166	$3,383

Income_Taxes_Details

Income Taxes (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Current and deferred federal tax expense (benefit)	'	'	'
Current expense (benefit)	$256	$1,842	($432)
Deferred expense (benefit)	673	-203	205
Total income tax expense (benefit)	929	1,639	-227
Reconciliation of the federal income tax rate to the company's effective income tax rate	'	'	'
Federal income tax rate (as a percent)	35.00%	35.00%	35.00%
Reconciling items:	'	'	'
Tax exempt interest (as a percent)	-12.30%	-8.90%	-33.50%
Change in valuation allowance (as a percent)	0.00%	0.00%	-10.30%
Dividends-received deduction (as a percent)	-2.20%	-1.50%	-7.00%
Permanent nondeductible expenses (as a percent)	0.10%	0.20%	0.90%
Other (as a percent)	0.00%	0.30%	0.20%
Effective income tax rate: (as a percent)	20.60%	25.10%	-14.70%
Reconciliation of the beginning and ending amounts of unrecognized tax benefits	'	'	'
Balance at beginning of year	0	0	'
Additions based on tax positions related to the current year	'	0	'
Reductions based on tax positions related to the current year	'	0	'
Additions for tax positions of prior years	'	-235	'
Reductions for tax positions of prior years	'	0	'
Settlements	'	235	'
Balance at end of year	'	0	0
Interest expense	'	'	'
Interest expense related to income tax matters	1	35	'
Interest accrued	1	35	'
Penalties accrued related to income tax matters	$0	'	'

Income_Taxes_Details_2

Income Taxes (Details 2) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Deferred Tax Assets	'	'
Deferred gain on disposal of business	$791	$931
Investments, net	2,123	3,368
Deferred acquisition costs	1,013	951
Employee and post-retirement benefits	800	676
Capital loss carryforwards	266	0
Compensation related	5	8
Other	4	111
Total deferred tax asset	5,002	6,045
Deferred Tax Liabilities	'	'
Policyholder and separate account reserves	-1,542	-1,921
Net unrealized appreciation on securities	-3,279	-5,644
Other	-54	-45
Total deferred tax liability	-4,875	-7,610
Net deferred income tax asset (liability)	127	-1,565
Cumulative valuation allowance against deferred tax assets	0	0
Decrease in valuation allowance against deferred tax assets	-5,002	'
Net operating loss carryforward	0	'
Capital loss carryover	'	'
Income Taxes	'	'
Tax credit carryforward	$760	'

Premiums_and_Accounts_Receivab2

Premiums and Accounts Receivable (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Premiums and Accounts Receivable	'	'
Insurance premiums receivable	$1,508	$1,737
Other receivables	200	209
Total	$1,708	$1,946

Stockholders_Equity_Details

Stockholder's Equity (Details) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Stockholder's Equity	'	'	'
Authorized shares of common stock	100,000	100,000	'
Par value of shares of common stock (in dollars per share)	$20	$20	'
Common stock, shares issued	100,000	100,000	'
Common stock, shares outstanding	100,000	100,000	'
Dividends paid	$10,033	$609	$4,381
Return of Capital	-959	0	0
Contributed capital	$0	$0	$2,127

Statutory_Information_Details

Statutory Information (Details) (USD $)	12 Months Ended				12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2014
					New York Department of Commerce	New York Department of Commerce	New York Department of Commerce	New York Department of Commerce	New York Department of Commerce	New York Department of Commerce
								Minimum	Maximum	Maximum
										Forecast
Reconciliations of stockholder's equity	'	'	'	'	'	'	'	'	'	'
Based on statutory accounting principles	'	'	'	'	$5,441	$5,518	$1,289	'	'	'
Deferred acquisition costs	'	'	'	'	-113	-15	68	'	'	'
Deferred and uncollected premiums	'	'	'	'	6	1	-3	'	'	'
Policy and claim reserves	'	'	'	'	-1,067	-914	367	'	'	'
Investment valuation difference	'	'	'	'	175	-32	-7	'	'	'
Commissions and fees	'	'	'	'	6	22	58	'	'	'
Deferred taxes	'	'	'	'	-673	203	-205	'	'	'
Deferred gain on disposal of businesses	'	'	'	'	135	149	161	'	'	'
Goodwill and intangibles	'	'	'	'	0	-7	-5	'	'	'
Pension	'	'	'	'	-353	-309	-246	'	'	'
Reinsurance in unauthorized companies	'	'	'	'	0	0	0	'	'	'
Interest maintenance reserve, deferral and amortization	'	'	'	'	16	268	301	'	'	'
Asset valuation reserve	'	'	'	'	0	0	0	'	'	'
Non-admitted assets and other	'	'	'	'	0	0	0	'	'	'
Net income	3,573	4,884	1,778	'	3,573	4,884	1,778	'	'	'
Reconciliations of stockholder's equity	'	'	'	'	'	'	'	'	'	'
Based on statutory accounting principles	'	'	'	'	40,900	46,926	'	'	'	'
Deferred acquisition costs	'	'	'	'	101	214	'	'	'	'
Deferred and uncollected premiums	'	'	'	'	40	33	'	'	'	'
Policy and claim reserves	'	'	'	'	5,745	6,812	'	'	'	'
Investment valuation difference	'	'	'	'	9,037	15,621	'	'	'	'
Commissions and fees	'	'	'	'	-1	-7	'	'	'	'
Deferred taxes	'	'	'	'	-3,720	-6,462	'	'	'	'
Deferred gain on disposal of businesses	'	'	'	'	-2,261	-2,659	'	'	'	'
Goodwill and intangibles	'	'	'	'	324	324	'	'	'	'
Pension	'	'	'	'	-2,285	-1,932	'	'	'	'
Reinsurance in unauthorized companies	'	'	'	'	12	2	'	'	'	'
Interest maintenance reserve, deferral and amortization	'	'	'	'	560	544	'	'	'	'
Asset valuation reserve	'	'	'	'	1,009	982	'	'	'	'
Non-admitted assets and other	'	'	'	'	2,926	3,800	'	'	'	'
Total stockholder's equity	52,387	64,198	57,333	54,186	52,387	64,198	'	'	'	'
Dividend declared and paid	10,033	609	4,381	'	10,992	'	'	'	'	'
Dividend declared and paid on statutory basis	10,992	'	'	'	'	'	'	'	'	'
Return of Capital	-959	0	0	'	'	'	'	'	'	'
Ordinary dividends declared and paid	'	'	'	'	4,492	609	4,381	'	'	'
Extraordinary dividends declared and paid	'	'	'	'	6,500	0	0	'	'	'
Minimum dividend as percentage of insurers' surplus to be considered as extraordinary dividend	'	'	'	'	10.00%	'	'	'	'	'
Maximum dividend payable under state regulatory requirements	'	'	'	'	'	'	'	'	'	3,890
RBC Ratio under Authorized Control Level (as a percent)	'	'	'	'	'	'	'	'	100.00%	'
RBC Ratio under Company Action Level (as a percent)	'	'	'	'	'	'	'	100.00%	200.00%	'
TAC of the Company subject to RBC Requirements	'	'	'	'	41,908	'	'	'	'	'
Corresponding Authorized Control	'	'	'	'	$4,727	'	'	'	'	'

Reinsurance_Details

Reinsurance (Details ) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013
In Thousands, unless otherwise specified			The Hartford and John Hancock	A. M. Best ratings of reinsurer, A++ or A+	A. M. Best ratings of reinsurer, A or A-	Not rated
			item
Reinsurance Recoverables	'	'	'	'	'	'
Ceded future policyholder benefits and expense	$143,007	$133,404	'	$138,665	$4,342	$0
Ceded unearned premiums	2,667	2,869	'	2,647	20	0
Ceded claims and benefits payable	29,983	28,896	'	29,286	132	565
Ceded paid losses	1,644	1,611	'	170	12	1,462
Total	$177,301	$166,780	$170,202	$170,768	$4,506	$2,027
Number of reinsurers with the largest reinsurance recoverable balances	'	'	2	'	'	'

Reinsurance_Details_2

Reinsurance (Details 2) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Effect of reinsurance on premiums earned and benefits incurred	'	'	'
Direct earned premiums	$32,637	$34,782	$38,772
Premiums assumed	6,331	6,807	9,355
Premiums ceded	-11,625	-11,512	-12,584
Net earned premiums	27,343	30,077	35,543
Direct policyholder benefits	32,561	35,403	48,160
Policyholder benefits assumed	8,173	4,879	9,620
Policyholder benefits ceded	-19,453	-20,665	-25,566
Net policyholder benefits	21,281	19,617	32,214
Long Duration	'	'	'
Effect of reinsurance on premiums earned and benefits incurred	'	'	'
Direct earned premiums	10,353	9,832	10,175
Premiums assumed	350	301	721
Premiums ceded	-10,353	-9,832	-10,175
Net earned premiums	350	301	721
Direct policyholder benefits	18,380	18,909	20,094
Policyholder benefits assumed	151	600	558
Policyholder benefits ceded	-18,380	-18,948	-20,088
Net policyholder benefits	151	561	564
Short Duration	'	'	'
Effect of reinsurance on premiums earned and benefits incurred	'	'	'
Direct earned premiums	22,284	24,950	28,597
Premiums assumed	5,981	6,506	8,634
Premiums ceded	-1,272	-1,680	-2,409
Net earned premiums	26,993	29,776	34,822
Direct policyholder benefits	14,181	16,494	28,066
Policyholder benefits assumed	8,022	4,279	9,062
Policyholder benefits ceded	-1,073	-1,717	-5,478
Net policyholder benefits	$21,130	$19,056	$31,650

Reinsurance_Details_3

Reinsurance (Details 3) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified			Minimum	The Hartford	The Hartford	John Hancock	John Hancock
			item
Reinsurance Recoverables	'	'	'	'	'	'	'
Reinsurance recoverables	$177,301	$166,780	'	$4,341	$3,604	$165,861	$155,175
Number of reinsurer insolvency for making company responsible for administering reinsurance business	'	'	1	'	'	'	'

Reserves_Details

Reserves (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Claims and Benefits Payable	'	'
Future Policy Benefits and Expenses	$146,041	$136,447
Unearned Premiums	2,996	3,256
Case Reserves	102,869	108,385
Incurred But Not Reported Reserves	7,675	7,683
Universal life and other products no longer offered	'	'
Claims and Benefits Payable	'	'
Future Policy Benefits and Expenses	668	767
Unearned Premiums	2	2
Case Reserves	635	598
Incurred But Not Reported Reserves	1	3
FFG, LTC and other disposed businesses	'	'
Claims and Benefits Payable	'	'
Future Policy Benefits and Expenses	142,337	132,614
Unearned Premiums	2,646	2,710
Case Reserves	23,117	21,784
Incurred But Not Reported Reserves	2,102	1,671
Other	'	'
Claims and Benefits Payable	'	'
Future Policy Benefits and Expenses	3,036	3,066
Unearned Premiums	13	7
Case Reserves	178	242
Incurred But Not Reported Reserves	40	138
Group term life	'	'
Claims and Benefits Payable	'	'
Future Policy Benefits and Expenses	0	0
Unearned Premiums	37	45
Case Reserves	7,733	8,199
Incurred But Not Reported Reserves	692	832
Group disability	'	'
Claims and Benefits Payable	'	'
Future Policy Benefits and Expenses	0	0
Unearned Premiums	103	76
Case Reserves	69,823	75,895
Incurred But Not Reported Reserves	3,612	3,766
Medical	'	'
Claims and Benefits Payable	'	'
Future Policy Benefits and Expenses	0	0
Unearned Premiums	2	2
Case Reserves	1,007	775
Incurred But Not Reported Reserves	33	40
Dental	'	'
Claims and Benefits Payable	'	'
Future Policy Benefits and Expenses	0	0
Unearned Premiums	134	104
Case Reserves	43	46
Incurred But Not Reported Reserves	465	493
Credit life and disability	'	'
Claims and Benefits Payable	'	'
Future Policy Benefits and Expenses	0	0
Unearned Premiums	58	308
Case Reserves	333	846
Incurred But Not Reported Reserves	724	727
Other	'	'
Claims and Benefits Payable	'	'
Future Policy Benefits and Expenses	0	0
Unearned Premiums	1	2
Case Reserves	0	0
Incurred But Not Reported Reserves	$6	$13

Reserves_Details_2

Reserves (Details 2) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Group term life	'	'	'
Changes in Company's product lines with the most significant claims and benefits payable balances	'	'	'
Balance at the beginning of the period, gross of reinsurance	$9,031	$11,404	$10,322
Less: Reinsurance ceded and other	-173	-391	-310
Balance at the beginning of the period, net of reinsurance	8,858	11,013	10,012
Incurred loss related to:	'	'	'
Current year	1,976	2,366	4,058
Prior year's interest	385	418	441
Prior year(s)	-621	-866	-838
Total incurred losses	1,740	1,918	3,661
Paid losses related to:	'	'	'
Current year	1,133	1,486	1,563
Prior year(s)	1,190	2,587	1,097
Total paid losses	2,323	4,073	2,660
Balance at the end of the period, gross of reinsurance	8,275	8,858	11,013
Plus: Reinsurance ceded and other	150	173	391
Balance at the end of the period, net of reinsurance	8,425	9,031	11,404
Group disability	'	'	'
Changes in Company's product lines with the most significant claims and benefits payable balances	'	'	'
Balance at the beginning of the period, gross of reinsurance	79,661	88,945	89,347
Less: Reinsurance ceded and other	-4,670	-4,660	-3,461
Balance at the beginning of the period, net of reinsurance	74,991	84,285	85,886
Incurred loss related to:	'	'	'
Current year	8,438	7,275	11,920
Prior year's interest	3,450	3,806	4,130
Prior year(s)	20	-1,670	835
Total incurred losses	11,908	9,411	16,885
Paid losses related to:	'	'	'
Current year	1,467	1,200	2,230
Prior year(s)	16,344	17,505	16,256
Total paid losses	17,811	18,705	18,486
Balance at the end of the period, gross of reinsurance	69,088	74,991	84,285
Plus: Reinsurance ceded and other	4,347	4,670	4,660
Balance at the end of the period, net of reinsurance	$73,435	$79,661	$88,945

Reserves_Details_3

Reserves (Details 3) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Reserves	'	'	'	'
Gross out-of-period adjustments in reserve	'	$411	'	'
Net of tax out-of-period adjustments in reserve	'	267	'	'
Group disability	'	'	'	'
Short Duration Contracts	'	'	'	'
Short duration contracts, discount rate (as a percent)	4.25%	4.75%	4.75%	5.25%
Short duration contracts, discount	$21,348	$24,038	'	'

Retirement_and_Other_Employee_1

Retirement and Other Employee Benefits (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Defined benefit pension plan	'	'	'
Retirement and Other Employee Benefits	'	'	'
Obligation for defined benefit plans	$0	'	'
Pension costs under the defined benefit plan	339	297	229
Amount expensed under the defined contribution plan	41	72	60
Postretirement benefits	'	'	'
Retirement and Other Employee Benefits	'	'	'
Pension costs under the defined benefit plan	$13	$13	$17

Deferred_Acquisition_Costs_Det

Deferred Acquisition Costs (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Changes in deferred acquisition costs	'	'	'
Beginning balance	$214	$229	$160
Costs deferred	135	462	397
Amortization	-248	-477	-328
Ending balance	$101	$214	$229

Goodwill_Details

Goodwill (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Goodwill	'	'	'
Goodwill, gross	$2,038	$2,038	$2,038
Accumulated impairment losses	-1,714	-1,714	-1,714
Goodwill, net	$324	$324	$324

Accumulated_Other_Comprehensiv2

Accumulated Other Comprehensive Income (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Accumulated other comprehensive income	'	'	'
Balance at the beginning of the period	$10,605	$8,015	$4,392
Other comprehensive income (loss) before reclassifications	-4,883	2,361	3,492
Amounts reclassified from accumulated other comprehensive income	491	229	131
Total other comprehensive (loss) income	-4,392	2,590	3,623
Balance at the end of the period	6,213	10,605	8,015
Unrealized gains on securities	'	'	'
Accumulated other comprehensive income	'	'	'
Balance at the beginning of the period	10,495	7,922	4,415
Other comprehensive income (loss) before reclassifications	-4,840	2,344	3,362
Amounts reclassified from accumulated other comprehensive income	295	229	145
Total other comprehensive (loss) income	-4,545	2,573	3,507
Balance at the end of the period	5,950	10,495	7,922
OTTI	'	'	'
Accumulated other comprehensive income	'	'	'
Balance at the beginning of the period	110	93	-23
Other comprehensive income (loss) before reclassifications	-43	17	130
Amounts reclassified from accumulated other comprehensive income	196	0	-14
Total other comprehensive (loss) income	153	17	116
Balance at the end of the period	$263	$110	$93

Accumulated_Other_Comprehensiv3

Accumulated Other Comprehensive Income (Details 2) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Amount reclassified from accumulated other comprehensive income	'	'	'
Net realized gains on investments, excluding other-than-temporary impairment losses	$838	$371	$320
Portion of net loss (gain) recognized in other comprehensive income, before taxes	0	0	-19
Provision for income taxes	-929	-1,639	227
Net income	3,573	4,884	1,778
Reclassified from accumulated other comprehensive income	'	'	'
Amount reclassified from accumulated other comprehensive income	'	'	'
Net income	491	229	131
Unrealized gains on securities \| Reclassified from accumulated other comprehensive income	'	'	'
Amount reclassified from accumulated other comprehensive income	'	'	'
Net realized gains on investments, excluding other-than-temporary impairment losses	454	353	223
Provision for income taxes	-159	-124	-78
Net income	295	229	145
OTTI \| Reclassified from accumulated other comprehensive income	'	'	'
Amount reclassified from accumulated other comprehensive income	'	'	'
Portion of net loss (gain) recognized in other comprehensive income, before taxes	301	0	-21
Provision for income taxes	-105	0	7
Net income	$196	$0	($14)

Related_Party_Transactions_Det

Related Party Transactions (Details) (Parent and its affiliates, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Parent and its affiliates	'	'	'
Related Party Transactions	'	'	'
Net fees paid for services provided by the related parties	$6,232	$9,132	$7,866

Commitments_and_Contingencies_

Commitments and Contingencies (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Commitments and Contingencies	'	'	'
Rent expense under the operating lease	$91	$106	$100

Schedule_ISummary_of_Investmen1

Schedule I-Summary of Investments Other-Than-Investments in Related Parties (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Summary of Investments Other-Than-Investments in Related Parties	'	'
Cost or Amortized Cost	$129,309	'
Fair Value	141,723	'
Amount at which shown in balance sheet	138,701	159,033
Fixed maturity securities	'	'
Summary of Investments Other-Than-Investments in Related Parties	'	'
Cost or Amortized Cost	94,986	'
Fair Value	104,079	'
Amount at which shown in balance sheet	104,079	'
United States Government and government agencies and authorities	'	'
Summary of Investments Other-Than-Investments in Related Parties	'	'
Cost or Amortized Cost	573	'
Fair Value	737	'
Amount at which shown in balance sheet	737	'
States, municipalities and political subdivisions	'	'
Summary of Investments Other-Than-Investments in Related Parties	'	'
Cost or Amortized Cost	26,026	'
Fair Value	28,422	'
Amount at which shown in balance sheet	28,422	'
Foreign governments	'	'
Summary of Investments Other-Than-Investments in Related Parties	'	'
Cost or Amortized Cost	255	'
Fair Value	338	'
Amount at which shown in balance sheet	338	'
Commercial mortgage-backed	'	'
Summary of Investments Other-Than-Investments in Related Parties	'	'
Cost or Amortized Cost	693	'
Fair Value	752	'
Amount at which shown in balance sheet	752	'
Residential mortgage-backed	'	'
Summary of Investments Other-Than-Investments in Related Parties	'	'
Cost or Amortized Cost	6,993	'
Fair Value	7,651	'
Amount at which shown in balance sheet	7,651	'
Corporate	'	'
Summary of Investments Other-Than-Investments in Related Parties	'	'
Cost or Amortized Cost	60,446	'
Fair Value	66,179	'
Amount at which shown in balance sheet	66,179	'
Non-redeemable preferred stocks	'	'
Summary of Investments Other-Than-Investments in Related Parties	'	'
Cost or Amortized Cost	6,901	'
Fair Value	7,200	'
Amount at which shown in balance sheet	7,200	'
Commercial mortgage loans on real estate, at amortized cost	'	'
Summary of Investments Other-Than-Investments in Related Parties	'	'
Cost or Amortized Cost	24,959	'
Fair Value	27,981	'
Amount at which shown in balance sheet	24,959	'
Policy loans	'	'
Summary of Investments Other-Than-Investments in Related Parties	'	'
Cost or Amortized Cost	219	'
Fair Value	219	'
Amount at which shown in balance sheet	219	'
Short-term investments	'	'
Summary of Investments Other-Than-Investments in Related Parties	'	'
Cost or Amortized Cost	1,911	'
Fair Value	1,911	'
Amount at which shown in balance sheet	1,911	'
Other investments	'	'
Summary of Investments Other-Than-Investments in Related Parties	'	'
Cost or Amortized Cost	333	'
Fair Value	333	'
Amount at which shown in balance sheet	$333	'

Schedule_IIISupplementary_Insu1

Schedule III-Supplementary Insurance Information (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Schedule III-Supplementary Insurance Information	'	'	'
Deferred acquisition costs	$101	$214	$229
Future policy benefits and expenses	146,041	136,447	125,894
Unearned premiums	2,996	3,256	3,855
Claims and benefits payable	110,544	116,068	128,430
Premium revenue	27,343	30,077	35,543
Net investment income	7,000	7,561	8,249
Benefits claims, losses and settlement expenses	21,281	19,617	32,214
Amortization of deferred policy acquisition costs	248	477	328
Other operating expenses	$9,687	$11,977	$10,618

Schedule_IVReinsurance_Details

Schedule IV-Reinsurance (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Life Insurance in Force	'	'	'
Direct amount	$1,305,072	$1,527,165	$1,704,427
Ceded to other companies	144,288	157,762	170,494
Assumed from other Companies	0	0	0
Net amount	1,160,784	1,369,403	1,533,933
Percentage of amount assumed to net	0.00%	0.00%	0.00%
Premiums:	'	'	'
Direct amount	32,637	34,782	38,772
Ceded to other companies	11,625	11,512	12,584
Assumed from other companies	6,331	6,807	9,355
Net earned premiums	27,343	30,077	35,543
Percentage of amount assumed to net	23.20%	22.60%	26.30%
Benefits:	'	'	'
Direct Amount	32,561	35,403	48,160
Less: Reinsurance ceded and other	19,453	20,665	25,566
Assumed policyholder benefits	8,173	4,879	9,620
Net policyholder benefits	21,281	19,617	32,214
Percentage of amount assumed to net	38.40%	24.90%	29.90%
Life insurance	'	'	'
Premiums:	'	'	'
Direct amount	6,088	5,908	7,094
Ceded to other companies	1,616	961	1,337
Assumed from other companies	0	0	0
Net earned premiums	4,472	4,947	5,757
Percentage of amount assumed to net	0.00%	0.00%	0.00%
Benefits:	'	'	'
Direct Amount	4,617	4,217	8,621
Less: Reinsurance ceded and other	2,226	1,653	2,909
Assumed policyholder benefits	0	0	0
Net policyholder benefits	2,391	2,564	5,712
Percentage of amount assumed to net	0.00%	0.00%	0.00%
Accident and health insurance	'	'	'
Premiums:	'	'	'
Direct amount	26,549	28,874	31,678
Ceded to other companies	10,009	10,551	11,247
Assumed from other companies	6,331	6,807	9,355
Net earned premiums	22,871	25,130	29,786
Percentage of amount assumed to net	27.70%	27.10%	31.40%
Benefits:	'	'	'
Direct Amount	27,944	31,186	39,539
Less: Reinsurance ceded and other	17,227	19,012	22,657
Assumed policyholder benefits	8,173	4,879	9,620
Net policyholder benefits	$18,890	$17,053	$26,502
Percentage of amount assumed to net	43.30%	28.60%	36.30%

Schedule_VValuation_and_Qualif1

Schedule V-Valuation and Qualifying Accounts (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Movement in valuation and qualifying accounts	'	'	'
Balance at Beginning of Year	$512	$512	$662
Charged to Costs and Expenses	-114	0	-150
Charged to Other Accounts	0	0	0
Deductions	0	0	0
Balance at End of Year	398	512	512
Valuation allowance for deferred tax assets	'	'	'
Movement in valuation and qualifying accounts	'	'	'
Balance at Beginning of Year	'	'	160
Charged to Costs and Expenses	'	'	-160
Charged to Other Accounts	'	'	0
Deductions	'	'	0
Balance at End of Year	'	'	0
Valuation allowance for mortgage loans on real estate	'	'	'
Movement in valuation and qualifying accounts	'	'	'
Balance at Beginning of Year	512	512	502
Charged to Costs and Expenses	-114	0	10
Charged to Other Accounts	0	0	0
Deductions	0	0	0
Balance at End of Year	$398	$512	$512