Exhibit 99.3

                            CERTIFICATION PURSUANT TO
                                 18 U.S.C. 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

     I, G. Steven  Taylor,  Principal  Financial  Officer of Regan Holding Corp.
(the "Company"), hereby certify, to the best of my knowledge, that the Company's
amended  annual report on Form 10-K/A fully  complies with the  requirements  of
Section 13(a) or 15(d) of the Securities  Exchange Act of 1934 (15 U.S.C. 78m or
78o(d)) and that the information contained in this amended annual report on Form
10-K/A fairly presents,  in all material respects,  the financial  condition and
results of operations of the Company.


                                                     /s/ G. Steven Taylor
                                                     ---------------------------
                                                     G. Steven Taylor
                                                     October 23, 2002