AMENDMENT TO ALL REINSURANCE AGREEMENTS between AMERICAN LIFE AND SECURITY CORPORATION Lincoln, Nebraska 68510 (The Ceding Company) and OPTIMUM RE INSURANCE COMPANY Dallas, TX 75247 (The Reinsurer)

Exhibit 10.10

AMENDMENT   TO

ALL REINSURANCE AGREEMENTS

between

AMERICAN LIFE AND SECURITY CORPORATION

0000 X Xxxxxx, Xxxxx 000

Lincoln, Nebraska 68510

(The Ceding Company)

and

OPTIMUM RE INSURANCE COMPANY

0000 Xxxxx Xxxx Xxxxx, Xxxxx 000

Dallas, TX 75247

(The Reinsurer)

Respecting the merger of AMERICAN LIFE AND SECURITY CORPORATION with and into OLD RELIANCE INSURANCE COMPANY.

1.      Effective August 4, 2011, AMERICAN LIFE AND SECURITY CORPORATION has been merged into OLD RELIANCE INSURANCE COMPANY. OLD RELIANCE INSURANCE COMPANY shall assume all of the business of AMERICAN LIFE AND SECURITY CORPORATION reinsured under the Agreements between AMERICAN LIFE AND SECURITY CORPORATION and OPTIMUM RE. All of the rights accorded to and duties, obligations and liabilities assumed by AMERICAN LIFE AND SECURITY CORPORATION under the Reinsurance Agreements shall be accorded to and assumed by OLD RELIANCE INSURANCE COMPANY as if OLD RELIANCE INSURANCE COMPANY had been an original party to the Reinsurance Agreements instead of AMERICAN LIFE AND SECURITY CORPORATION.

From this merger OLD RELIANCE INSURANCE COMPANY shall change its name to AMERICAN LIFE AND SECURITY CORPORATION.

2.      Signatures The terms and conditions of the Agreements are not changed in any way except as stated herein.

In witness of the above, this Amendment is signed in triplicate at the dates and places indicated.

FOR                    AMERICAN LIFE AND SECURITY CORPORATION

DATE:	9/8/11					SIGNATURE:			/S/ Xxxx Xxxxxx
PLACE:		Lincoln, NE				NAME:		Xxxx X. Xxxxxx
WITNESS:			/S/ Xxxxx Xxxxxxx			TITLE:	CEO

FOR                    OLD RELIANCE INSURANCE COMPANY

DATE:	9/8/11				SIGNATURE:			/S/ Xxxx Xxxxxx
PLACE:		Lincoln, NE			NAME:		Xxxx X. Xxxxxx
WITNESS:			/S/ Xxxxx Xxxxxxx		TITLE:	CEO

FOR                    OPTIMUM RE INSURANCE COMPANY

DATE:	9/9/11				SIGNATURE:			/S/ Xxxxx Xxxxxx
PLACE:		Dallas, TX			NAME:		Xxxxx Xxxxxx
WITNESS:			/S/ Unknown		TITLE:	President