<ARTICLE> 7
       
                                                             

<PERIOD-TYPE>                                3-MOS                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997             DEC-31-1996
<PERIOD-END>                               MAR-31-1997             MAR-31-1996
<DEBT-HELD-FOR-SALE>                         1,132,273               1,549,448
<DEBT-CARRYING-VALUE>                          423,918                 595,863
<DEBT-MARKET-VALUE>                            423,918                 595,863
<EQUITIES>                                         247               2,438,645
<MORTGAGE>                                           0                       0
<REAL-ESTATE>                                        0                       0
<TOTAL-INVEST>                               1,556,438               4,583,956
<CASH>                                       2,494,299               1,495,584
<RECOVER-REINSURE>                                   0                       0
<DEFERRED-ACQUISITION>                               0                       0
<TOTAL-ASSETS>                               5,105,067               7,823,050
<POLICY-LOSSES>                              2,345,052               3,439,700
<UNEARNED-PREMIUMS>                                  0               1,223,856
<POLICY-OTHER>                                       0                       0
<POLICY-HOLDER-FUNDS>                          324,268                       0
<NOTES-PAYABLE>                                      0                       0
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                             0                       0
<OTHER-SE>                                   2,402,879               2,754,427
<TOTAL-LIABILITY-AND-EQUITY>                 5,105,067               7,823,050
<PREMIUMS>                                           0               1,249,862
<INVESTMENT-INCOME>                             51,961                  65,128
<INVESTMENT-GAINS>                                   0                     983
<OTHER-INCOME>                                  (9,959)               (167,692)
<BENEFITS>                                           0                 466,230
<UNDERWRITING-AMORTIZATION>                          0                       0
<UNDERWRITING-OTHER>                             9,000                  12,437
<INCOME-PRETAX>                                (51,868)                566,724
<INCOME-TAX>                                    (8,551)                236,468
<INCOME-CONTINUING>                            (43,317)                330,256
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                   (43,317)                330,256
<EPS-PRIMARY>                                        0                       0
<EPS-DILUTED>                                        0                       0
<RESERVE-OPEN>                               2,834,220               3,713,923
<PROVISION-CURRENT>                                  0                 185,445
<PROVISION-PRIOR>                                    0                 141,136
<PAYMENTS-CURRENT>                                   0                  52,361
<PAYMENTS-PRIOR>                               489,168                 548,443
<RESERVE-CLOSE>                              2,345,052               3,439,700
<CUMULATIVE-DEFICIENCY>                      2,317,410               2,258,357