EXHIBIT 99.6
 First Life America Corporation  Financial Statements  Years Ended December 31, 2007 and 2006




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FIRST LIFE AMERICA CORPORATION
Financial Statements  Years Ended December 31, 2007 and 2006
 ContentsINDEPENDENT AUDITORS REPORT
    
    
    2FINANCIAL STATEMENTS
    
    
    3Balance Sheets
    
    
    4-5Statements of Operations
    
    
    6Statements of Comprehensive Income
    
    
    7Statements of Changes in Shareholders Equity
    
    
    8Statements of Cash Flows
    
    
    9-10Notes to Financial Statements
    
    
    11-25
  1




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(LOGO)
    
    
    
    5825 SW 29th Street
Topeka, Kansas 66614
Phone (785) 272-4484
Fax (785) 272-1376
Internet - www.SSCcpas.com
      
 
  2




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First Life America Corporation
 Financial Statements
  3




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FIRST LIFE AMERICA CORPORATION  BALANCE SHEETS  December 31, 2007 and 2006
 December 31,
    
    
    December 31,2007
    
    
    2006AssetsInvestments:Securities available-for-sale, at fair value:Fixed maturities (amortized cost, $19,225,225 in 2007
and $12,532,067 in 2006)
    
    $
    18,675,211
    
    
    $
    12,298,780Equity securities (cost of $239,250 in 2007
and $241,600 in 2006)
    
    
    191,316
    
    
    
    266,260Investments in real estate
    
    
    274,564
    
    
    
    274,564Policy loans
    
    
    178,731
    
    
    
    166,026Mortgage loans on real estate
    
    
    1,859,382
    
    
    
    1,937,281Other investments
    
    
    3,527,784
    
    
    
    3,067,369Total investments
    
    
    24,706,988
    
    
    
    18,010,280Cash and cash equivalents
    
    
    459,336
    
    
    
    1,978,394Accrued investment income
    
    
    321,899
    
    
    
    233,858Accounts receivable
    
    
    474,068
    
    
    
    276,929Reinsurance receivables
    
    
    35,049
    
    
    
    112,145Deferred policy acquisition costs (net of accumulated amortization of
$5,173,476 in 2007 and $4,449,936 in 2006)
    
    
    5,405,783
    
    
    
    5,209,693Property and equipment (net of accumulated depreciation
of $127,001 in 2007 and $45,341 in 2006)
    
    
    2,718,028
    
    
    
    2,760,156Other assets
    
    
    1,385
    
    
    
    743Total assets
    
    $
    34,122,536
    
    
    $
    28,582,198
 The accompanying notes are an integral part of these statements.
  4




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FIRST LIFE AMERICA CORPORATION  BALANCE SHEETS (Continued)  December 31, 2007 and 2006
 December 31,
    
    
    December 31,2007
    
    
    2006Liabilities and Shareholders EquityPolicy and contract liabilities:Future annuity benefits
    
    $
    18,735,110
    
    
    $
    13,658,174Future policy benefits
    
    
    7,035,539
    
    
    
    6,109,055Liability for policy claims
    
    
    225,189
    
    
    
    211,932Policyholder premium deposits
    
    
    76,307
    
    
    
    104,038Deposits on pending policy applications
    
    
    1,571
    
    
    
    27,788Reinsurance premiums payable
    
    
    41,529
    
    
    
    54,732Amounts held under reinsurance
    
    
    
    
    
    
    18,321Total policy and contract liabilities
    
    
    26,115,245
    
    
    
    20,184,040Commissions, salaries, wages and benefits payable
    
    
    4,099
    
    
    
    1,900Other liabilities
    
    
    93,045
    
    
    
    228,748Deferred federal income taxes payable
    
    
    646,255
    
    
    
    686,650Total liabilities
    
    
    26,858,644
    
    
    
    21,101,338Shareholders equity:Common stock, $1.00 par value, 1,500,000 shares authorized;
1,500,000 shares issued and 1,499,988 shares
outstanding in 2007 and 2006
    
    
    1,500,000
    
    
    
    1,500,000Additional paid in capital
    
    
    3,474,564
    
    
    
    3,474,564Accumulated earnings
    
    
    2,767,702
    
    
    
    2,673,213Accumulated other comprehensive loss
    
    
    (478,359
    )
    
    
    (166,902
    )Less: Treasury stock held at cost (12 shares in 2007 and 2006)
    
    
    (15
    )
    
    
    (15
    )Total shareholders equity
    
    
    7,263,892
    
    
    
    7,480,860Total liabilities and shareholders equity
    
    $
    34,122,536
    
    
    $
    28,582,198
 The accompanying notes are an integral part of these statements.
  5




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FIRST LIFE AMERICA CORPORATION
 Statements of Operations
 Years Ended December 31, 2007 and 2006
 December 31,
    
    
    December 31,2007
    
    
    2006Revenues:Gross premium income
    
    $
    4,202,715
    
    
    $
    4,253,356Reinsurance premiums assumed
    
    
    22,395
    
    
    
    12,425Reinsurance premiums ceded
    
    
    (514,700
    )
    
    
    (588,544
    )Net premium income
    
    
    3,710,410
    
    
    
    3,677,237Net investment income
    
    
    1,409,110
    
    
    
    1,065,303Net realized investment income (loss)
    
    
    818
    
    
    
    (38,231
    )Rental income
    
    
    248,403
    
    
    
    175,950Total revenue
    
    
    5,368,741
    
    
    
    4,880,259Benefits and expenses:Increase in policy reserves
    
    
    926,485
    
    
    
    841,250Policyholder surrender values
    
    
    320,753
    
    
    
    270,113Interest credited on annuities and
premium deposits
    
    
    798,803
    
    
    
    579,074Death claims
    
    
    1,048,771
    
    
    
    736,830Commissions
    
    
    886,102
    
    
    
    809,549Policy acquisition costs deferred
    
    
    (919,630
    )
    
    
    (814,016
    )Amortization of deferred policy
acquisition costs
    
    
    723,540
    
    
    
    737,567Salaries, wages, and employee benefits
    
    
    720,969
    
    
    
    782,404Miscellaneous taxes
    
    
    132,214
    
    
    
    99,991Other operating costs and expenses
    
    
    598,775
    
    
    
    582,979Total benefits and expenses
    
    
    5,236,782
    
    
    
    4,625,741Income before income tax expense
    
    
    131,959
    
    
    
    254,518Income tax expense
    
    
    37,470
    
    
    
    136,028Net income
    
    $
    94,489
    
    
    $
    118,490Net income per common
share  basic and diluted
    
    $
    0.06
    
    
    $
    0.08
 The accompanying notes are an integral part of these statements.
  6




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FIRST LIFE AMERICA CORPORATION
 Statements of Comprehensive Income
 Years Ended December 31, 2007 and 2006
 2007
    
    
    2006Net income
    
    $
    94,489
    
    
    $
    118,490Unrealized loss on available-for-sale securities:Unrealized holding gain (loss) during the period
    
    
    (388,503
    )
    
    
    (145,265
    )Reclassification for (gain) loss included in net income
    
    
    (818
    )
    
    
    38,231Tax benefit
    
    
    77,864
    
    
    
    21,407Other comprehensive loss
    
    
    (311,457
    )
    
    
    (85,627
    )Comprehensive income (loss)
    
    $
    (216,968
    )
    
    $
    32,863
 The accompanying notes are an integral part of these statements.
  7




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FIRST LIFE AMERICA CORPORATION
 Statements of Changes in Shareholders Equity
 Years Ended December 31, 2007 and 2006
 2007
    
    
    2006Common stock:Balance, end of year
    
    $
    1,500,000
    
    
    $
    1,500,000Additional paid in capital:Balance, beginning of year
    
    
    3,474,564
    
    
    
    2,474,564Additional paid in capital
    
    
    
    
    
    
    1,000,000Balance, end of year
    
    
    3,474,564
    
    
    
    3,474,564Accumulated earnings:Balance, beginning of year
    
    
    2,673,213
    
    
    
    2,554,723Net income
    
    
    94,489
    
    
    
    118,490Balance, end of year
    
    
    2,767,702
    
    
    
    2,673,213Accumulated other comprehensive income:Balance, beginning of year
    
    
    (166,902
    )
    
    
    (81,275
    )Other comprehensive income
    
    
    (311,457
    )
    
    
    (85,627
    )Balance, end of year
    
    
    (478,359
    )
    
    
    (166,902
    )Treasury stock:Balance, beginning of year
    
    
    (15
    )
    
    
    (6
    )Purchase of 9 shares at a cost of
$1.00 per share
    
    
    
    
    
    
    (9
    )Balance, end of year
    
    
    (15
    )
    
    
    (15
    )Total shareholders equity
    
    $
    7,263,892
    
    
    $
    7,480,860
 The accompanying notes are an integral part of these statements.
  8




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FIRST LIFE AMERICA CORPORATION
 Statements of Cash Flows
 Years Ended December 31, 2007 and 2006
 2007
    
    
    2006Operating activities:Net income
    
    $
    94,489
    
    
    $
    118,490Adjustments to reconcile net income to net cash
provided by operating activities:Interest credited on annuities and premium deposits
    
    
    798,803
    
    
    
    579,074Net realized investment (gain) loss
    
    
    (818
    )
    
    
    38,231Provision for depreciation
    
    
    81,658
    
    
    
    45,341Amortization of premium and accretion of discount on
fixed maturity and short-term investments
    
    
    (214,830
    )
    
    
    (145,748
    )Acquisition costs capitalized
    
    
    (919,630
    )
    
    
    (814,016
    )Amortization of deferred acquisition costs
    
    
    723,540
    
    
    
    737,567Provision for deferred federal income taxes
    
    
    37,469
    
    
    
    136,027(Increase) decrease in assets:Accrued investment income
    
    
    (88,041
    )
    
    
    14,023Accounts receivable
    
    
    (197,139
    )
    
    
    (17,229
    )Reinsurance receivables
    
    
    77,096
    
    
    
    (33,420
    )Policy loans
    
    
    (12,705
    )
    
    
    (62,533
    )Other assets
    
    
    (642
    )
    
    
    (743
    )Increase (decrease) in liabilities:Future policy benefits
    
    
    926,484
    
    
    
    841,250Liability for policy claims
    
    
    13,257
    
    
    
    21,882Deposits on pending policy applications
    
    
    (26,217
    )
    
    
    18,427Reinsurance premiums payable
    
    
    (13,203
    )
    
    
    (52,602
    )Amounts held under reinsurance
    
    
    (18,321
    )
    
    
    (200,758
    )Commissions, salaries, wages and benefits payable
    
    
    2,199
    
    
    
    (26,149
    )Other liabilities
    
    
    (135,703
    )
    
    
    181,212Net cash provided by operating activities
    
    
    1,127,746
    
    
    
    1,378,326
 The accompanying notes are an integral part of these statements.
  9




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FIRST LIFE AMERICA CORPORATION
 Statements of Cash Flows (Continued)
 Years Ended December 31, 2007 and 2006
 2007
    
    
    2006Investing activities:Purchase of available-for-sale fixed maturities
    
    $
    (6,972,883
    )
    
    $
    (2,670,727
    )Sale of available-for-sale fixed maturities
    
    
    
    
    
    
    3,340,803Maturity of available-for-sale fixed maturities
    
    
    233,462
    
    
    
    255,046Sale of available-for-sale equities
    
    
    2,623
    
    
    
    222,492Additions to property and equipment
    
    
    (39,531
    )
    
    
    (2,805,498
    )Purchase of other investments
    
    
    (795,100
    )
    
    
    (1,691,242
    )Maturity of other investments
    
    
    596,323
    
    
    
    377,726Purchase of mortgage loans
    
    
    
    
    
    
    (429,500
    )Payments received on mortgage loans
    
    
    77,899
    
    
    
    58,601Net cash used in investing activities
    
    
    (6,897,207
    )
    
    
    (3,342,299
    )Financing activities:Deposits on annuity contracts
    
    
    5,484,238
    
    
    
    3,548,635Surrenders on annuity contracts
    
    
    (1,202,252
    )
    
    
    (766,138
    )Policyholder premium deposits
    
    
    12,154
    
    
    
    9,486Withdrawals on policyholder premium deposits
    
    
    (43,737
    )
    
    
    (56,745
    )Purchase of treasury stock
    
    
    
    
    
    
    (9
    )Proceeds from additional paid in capital
    
    
    
    
    
    
    1,000,000Net cash provided by financing activities
    
    
    4,250,403
    
    
    
    3,735,229Increase (decrease) in cash and cash equivalents
    
    
    (1,519,058
    )
    
    
    1,771,256Cash and cash equivalents, beginning of period
    
    
    1,978,394
    
    
    
    207,138Cash and cash equivalents, end of period
    
    $
    459,336
    
    
    $
    1,978,394Supplemental disclosure of cash activities:Interest paid
    
    $
    
    
    
    $
    Income taxes paid
    
    $
    
    
    
    $
    
 The accompanying notes are an integral part of these statements.
  10




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FIRST LIFE AMERICA CORPORATION  Notes to Financial Statements  Years Ended December 31, 2007 and 2006
 1) Summary of significant accounting policies
 a) Nature of operations
  b) Basis of presentation
   c) Use of estimates
  
    
    Useful lives of assets
    
    Changes in assumptions related to policy and contract liabilities and related deferred
acquisition costs
    
    Amount of future insurance claim losses, loss expense and earned premium percentages
    
    Future interest spreads, mortality margins, expense margins and premium persistency
experience
    
    Amortization
    
    Amount of current and deferred income tax expense and payable
   11




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FIRST LIFE AMERICA CORPORATION  Notes to Financial Statements  Years Ended December 31, 2007 and 2006
 1) Summary of significant accounting policies (continued)
 d) Cash equivalents
  e) Investments
  f) Deferred policy acquisition costs
  g) Property and equipment
  Buildings and leasehold improvements
    
    39 yearsFurniture and equipment
    
    
    3 to 7 years
  12




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FIRST LIFE AMERICA CORPORATION  Notes to Financial Statements  Years Ended December 31, 2007 and 2006
 1) Summary of significant accounting policies (continued)
 h) Policy and contract liabilities
  i) Future policy benefits
    j) Treasury stock
  k) Premiums
   13




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FIRST LIFE AMERICA CORPORATION  Notes to Financial Statements  Years Ended December 31, 2007 and 2006
 1) Summary of significant accounting policies (continued)
 l) Federal income taxes
  m) Reinsurance
 Accounting and Reporting for Reinsurance of
Short-Duration and Long-Duration Contracts.
 n) Net earnings per common share
  o) Comprehensive income
  p) New accounting pronouncements
 Fair Value Measurements
  14




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FIRST LIFE AMERICA CORPORATION
Notes to Financial Statements  Years Ended December 31, 2007 and 2006
 1) Summary of significant accounting policies (continued)
 p) New accounting pronouncements (continued)
 The Fair Value Option for Financial Assets and
Financial Liabilities  Including an Amendment of SFAS No. 115 Accounting for
Certain Investments in Debt and Equity Securities
 2) Investments
  Gross
    
    
    GrossAmortized
    
    
    Unrealized
    
    
    Unrealized
    
    
    FairCost
    
    
    Gains
    
    
    Losses
    
    
    ValueDecember 31, 2007:U.S. Government Agency
    
    $
    2,131,743
    
    
    $
    21,379
    
    
    $
    247
    
    
    $
    2,152,875Corporate bonds
    
    
    17,093,482
    
    
    
    129,375
    
    
    
    700,521
    
    
    
    16,522,336Total debt securities
    
    $
    19,225,225
    
    
    $
    150,754
    
    
    $
    700,768
    
    
    $
    18,675,211Equity securities
    
    $
    239,250
    
    
    $
    7,050
    
    
    $
    54,984
    
    
    $
    191,316December 31, 2006:U.S. Government Agency
    
    $
    1,559,006
    
    
    $
    9,879
    
    
    $
    18,414
    
    
    $
    1,550,471Corporate bonds
    
    
    10,973,061
    
    
    
    75,128
    
    
    
    299,880
    
    
    
    10,748,309Total debt securities
    
    $
    12,532,067
    
    
    $
    85,007
    
    
    $
    318,294
    
    
    $
    12,298,780Equity securities
    
    $
    241,600
    
    
    $
    28,960
    
    
    $
    4,300
    
    
    $
    266,260
  Amortized Cost
    
    
    Fair ValueDue in one year or less
    
    $
    798,526
    
    
    $
    794,114Due after on year through five years
    
    
    4,165,076
    
    
    
    4,100,380Due after five years through ten years
    
    
    7,995,884
    
    
    
    7,703,297Due after ten years
    
    
    5,898,024
    
    
    
    5,707,501Mortgage-backed securities
    
    
    367,715
    
    
    
    369,919$
    19,225,225
    
    
    $
    18,675,211
  15




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FIRST LIFE AMERICA CORPORATION
Notes to Financial Statements  Years Ended December 31, 2007 and 2006
 2) Investments (continued)
       Years ended December 31,2007
    
    
    2006Fixed maturities
    
    $
    959,430
    
    
    $
    716,393Equity securities
    
    
    19,333
    
    
    
    25,929Mortgage loans on real estate
    
    
    139,951
    
    
    
    116,584Short-term and other investments
    
    
    313,837
    
    
    
    231,723Gross investment income
    
    
    1,432,551
    
    
    
    1,090,629Investment expenses
    
    
    (23,441
    )
    
    
    (25,326
    )Net investment income
    
    $
    1,409,110
    
    
    $
    1,065,303
   16




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FIRST LIFE AMERICA CORPORATION  Notes to Financial Statements  Years Ended December 31, 2007 and 2006
 2) Investments (continued)
    Less than 12 months
    
    
    12 months or longer
    
    
    TotalFair
    
    
    Unrealized
    
    
    Fair
    
    
    Unrealized
    
    
    Fair
    
    
    UnrealizedValue
    
    
    Losses
    
    
    Value
    
    
    Losses
    
    
    Value
    
    
    LossesDecember 31, 2007:U.S. Government Agency
    
    $
    
    
    
    $
    
    
    
    $
    199,750
    
    
    $
    247
    
    
    $
    199,750
    
    
    $
    247Corporate bonds
    
    
    4,180,180
    
    
    
    180,587
    
    
    
    5,610,404
    
    
    
    519,934
    
    
    
    9,790,583
    
    
    
    700,521Total debt securities
    
    $
    4,180,180
    
    
    $
    180,587
    
    
    $
    5,810,154
    
    
    $
    520,181
    
    
    $
    9,990,333
    
    
    $
    700,768Equity securities
    
    $
    51,916
    
    
    $
    37,684
    
    
    $
    82,700
    
    
    $
    17,300
    
    
    $
    134,616
    
    
    $
    54,984
 Less than 12 months
    
    
    12 months or longer
    
    
    TotalFair
    
    
    Unrealized
    
    
    Fair
    
    
    Unrealized
    
    
    Fair
    
    
    UnrealizedValue
    
    
    Losses
    
    
    Value
    
    
    Losses
    
    
    Value
    
    
    LossesDecember 31, 2006:U.S. Government Agency
    
    $
    
    
    
    $
    
    
    
    $
    694,830
    
    
    $
    18,414
    
    
    $
    694,830
    
    
    $
    18,414Corporate bonds
    
    
    4,360,312
    
    
    
    77,558
    
    
    
    4,743,034
    
    
    
    222,322
    
    
    
    9,103,346
    
    
    
    299,880Total debt securities
    
    $
    4,360,312
    
    
    $
    77,558
    
    
    $
    5,437,864
    
    
    $
    240,736
    
    
    $
    9,798,176
    
    
    $
    318,294Equity securities
    
    $
    2,300
    
    
    $
    50
    
    
    $
    95,750
    
    
    $
    4,250
    
    
    $
    98,050
    
    
    $
    4,300
  17




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FIRST LIFE AMERICA CORPORATION  Notes to Financial Statements  Years Ended December 31, 2007 and 2006
 3) Concentrations of credit risk
  4) Property and equipment
   2007
    
    
    2006Land and improvements
    
    $
    167,428
    
    
    $
    167,428Building and capitalized interest
    
    
    2,632,572
    
    
    
    2,632,572Furniture, fixtures and equipment
    
    
    38,739
    
    
    
    Tenant improvements
    
    
    6,290
    
    
    
    5,497Total property and equipment
    
    
    2,845,029
    
    
    
    2,805,497Less  accumulated depreciation and amortization
    
    
    (127,001
    )
    
    
    (45,341
    )Net property and equipment
    
    $
    2,718,028
    
    
    $
    2,760,156
  5) Leases
    18




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FIRST LIFE AMERICA CORPORATION  Notes to Financial Statements  Years Ended December 31, 2007 and 2006
 5) Leases (continued)
  Twelve-Month PeriodsEnding December 31,
    
    Amount2008
    
    
    52,5952009
    
    
    52,5952010
    
    
    35,063Total
    
    $
    140,253
 6) Federal income taxes
  Years ended December 31,2007
    
    
    2006Current
    
    $
    
    
    
    $
    Deferred
    
    
    37,470
    
    
    
    136,028Provision for income tax expense
    
    $
    37,470
    
    
    $
    136,028
  Years ended December 31,2007
    
    
    2006Federal income tax expense at statutory rate
    
    $
    44,866
    
    
    $
    86,536Small life insurance company deduction
    
    
    (22,325
    )
    
    
    (11,198
    )Other
    
    
    14,929
    
    
    
    60,690Income tax expense
    
    $
    37,470
    
    
    $
    136,028
  19




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FIRST LIFE AMERICA CORPORATION  Notes to Financial Statements  Years Ended December 31, 2007 and 2006
 6) Federal income taxes (continued)
  December 31,2007
    
    
    2006Deferred tax liability:Due premiums
    
    $
    10,393
    
    
    $
    10,571Policy reserves
    
    
    
    
    
    
    4,068Deferred policy acquisition costs
    
    
    903,230
    
    
    
    873,841Accrual of discount
    
    
    13,665
    
    
    
    8,412Premium deposit
    
    
    14,009
    
    
    
    8,463Total deferred tax liability
    
    
    941,297
    
    
    
    905,355Deferred tax asset:Policy reserves
    
    
    30,781
    
    
    
    Capital loss carryforward
    
    
    7,483
    
    
    
    7,646Reinsurance premiums
    
    
    1,557
    
    
    
    2,298Net operating loss carryforward
    
    
    135,631
    
    
    
    167,035Net unrealized investment loss
    
    
    119,590
    
    
    
    41,726Total deferred tax asset
    
    
    295,042
    
    
    
    218,705Net deferred tax liability
    
    $
    646,255
    
    
    $
    686,650
  7) Statutory accounting practices
   20




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FIRST LIFE AMERICA CORPORATION  Notes to Financial Statements  Years Ended December 31, 2007 and 2006
 7) Statutory accounting practices (continued)
  GAAP
    
    
    SAPNet Income
    
    
    Capital and
    
    
    Net Income
    
    
    Capital and(Loss)
    
    
    Surplus
    
    
    (Loss)
    
    
    Surplus2007
    
    $
    94,489
    
    
    $
    7,263,892
    
    
    $
    34,623
    
    
    $
    3,801,2562006
    
    
    118,490
    
    
    
    7,480,860
    
    
    
    216,259
    
    
    
    3,966,233
     21




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FIRST LIFE AMERICA CORPORATION  Notes to Financial Statements  Years Ended December 31, 2007 and 2006
 8) Reinsurance
      22




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FIRST LIFE AMERICA CORPORATION
Notes to Financial Statements  Years Ended December 31, 2007 and 2006
 9) Related party transactions
    10) Other regulatory matters
    23




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FIRST LIFE AMERICA CORPORATION  Notes to Financial Statements  Years Ended December 31, 2007 and 2006
 11) Fair values of financial instruments
  Fixed Maturities
  Equity Securities
  Policy Loans
  Mortgage Loans on Real Estate
  Other Investments
  Cash and Cash Equivalents
   24




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FIRST LIFE AMERICA CORPORATION  Notes to Financial Statements  Years Ended December 31, 2007 and 2006
 12) Subsequent events
        25