<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>3
<FILENAME>sslicescrow2.txt
<TEXT>
                                ESCROW AGREEMENT


     THIS ESCROW AGREEMENT (this "Agreement") is made and entered into as of the
28th day of December,  2006, by and among American Network Insurance  Company, a
Pennsylvania  corporation ("ANIC"),  Security National Life Insurance Company, a
Utah corporation  ("SNLIC"),  the owner of all issued and outstanding  shares of
Southern  Security  Life  Insurance  Company  and  Preferred  Insurance  Capital
Consultants, LLC, a Florida limited liability company (the "Escrow Agent").

                                   WITNESSETH:

     WHEREAS,  contemporaneously with the execution of this Agreement,  ANIC has
entered into Stock Purchase  Agreement with SNLIC to purchase 100% of the shares
(the "Stock") in Southern Security Life Insurance  Company, a licensed insurance
company in the State of Florida (the  "Company") for the sum of $400,000 plus an
amount  equal to the Capital and Surplus of  Southern  Security  Life  Insurance
Company as of December 31, 2006 Quarterly Statement, subject to later adjustment
per the Stock Purchase Agreement (the "Purchase Price");

     WHEREAS,  in  the  event  that  the  transaction  is  not  approved  by the
appropriate  regulatory parties or both parties agree, the Approximate  Purchase
Price  consisting of the sum of $400,000 plus an amount equal to the Capital and
Surplus of the Company as of September 30, 2006 shall be immediately returned to
ANIC.

     WHEREAS,  the  Escrow  Agent is willing  to act as escrow  agent  hereunder
without compensation;

     NOW,  THEREFORE,  in  consideration  of premises  and the mutual  promises,
covenants and agreements  contained herein, the parties hereto,  intending to be
legally bound, hereby agree as follows:

SECTION 1. Establishment of Purchase Price.

     Simultaneously  with the execution hereof, ANIC shall deliver to the Escrow
Agent the Approximate  Purchase Price to be held in an interest  bearing account
at Bank of America with a Florida interest benefit of purchase ("Account").  The
Approximate  Purchase  Price  shall  be  held  in the  Account  until  the  said
transaction  has been  approved or  disapproved  by the  Appropriate  Regulatory
Parties.

SECTION 2.        Distribution of Purchase Price.

     2.1 Action  Upon  Approval  by the  Appropriate  Regulatory  Parties.  Upon
satisfaction of said condition subsequent,  the Escrow Agent shall wire transfer
the Approximate Purchase Price being held in the escrow account to an account of
SNLIC  designated by SNLIC.  All  investment  income and interest  earned in the
escrow account shall be transferred to ANIC.

     2.2 Action Upon  Disapproval by the Appropriate  Regulatory  Parties.  Upon
disapproval by the Appropriate Regulatory Parties or in the event said condition
subsequent  is not  satisfied on or before June 30,  2007,  or on or before such
later date as the Seller and Purchase may mutually agree in writing, this Escrow
Agreement  shall be  rescinded  and the Escrow  Agent  shall wire  transfer  the
Approximate Purchase Price and interest accrued thereon being held in the escrow
account to an account of ANIC designated by ANIC.

     2.3 Action Upon Mutual Termination. In the event that both parties agree to
terminate the Stock  Purchase  Agreement  pursuant to Article VIII or the Escrow
Agreement, the Escrow Agent, upon written direction by both ANIC and SNLIC shall
return the Approximate Purchase Price to ANIC.

SECTION 3.        Escrow Agent.

     3.1  Duties.  It is agreed  that the duties and  obligations  of the Escrow
Agent are those  herein  specifically  provided  and no other.  The Escrow Agent
shall have no liability or obligation with respect to the  Approximate  Purchase
Price except for the Escrow Agent's willful misconduct or gross negligence.  The
Escrow Agent's sole responsibility shall be for the safekeeping and disbursement
of  Approximate  Purchase  Price in  accordance  with the  terms of this  Escrow
Agreement.  The Escrow  Agent shall have no implied  duties or  obligations  and
shall not be  charged  with  knowledge  or  notice of any fact or  circumstance,
except as  specifically  set  forth  herein  or in a notice  delivered  pursuant
hereto.

     3.2  Right to  Follow  Instructions.  Escrow  Agent  shall  not  incur  any
liability for following the instructions  herein contained or expressly provided
for, or written instructions given by the parties hereto.

     3.3  Conflicting  Instructions.  In the event that  Escrow  Agent  shall be
uncertain as to its duties or rights  hereunder or shall  receive  instructions,
claims or demands from any party hereto which, in its opinion, conflict with any
of the provisions of this Agreement, it shall be entitled to refrain from taking
any action until receipt of a Final Determination.

     3.4  Changes  to  Agreement.  Escrow  Agent  shall  not  be  bound  by  any
modification, amendment, termination,  cancellation, rescission or super session
of this  Agreement  unless the same  shall be in  writing  and signed by all the
other parties  hereto and, if its rights,  duties,  immunities or indemnities as
the Escrow Agent are affected thereby, unless it shall have been given its prior
written consent thereto.

     3.5 Release of Escrow Agent.  Escrow Agent may at any time resign by giving
written  notice of its  resignation  to the parties  hereto at their  respective
addresses  set forth in this  Agreement,  at least thirty (30) days prior to the
date specified for such resignation to take effect,  and upon the effective date
of such  resignation,  all  property  then  held by the  Escrow  Agent  shall be
delivered by it to such person as may be jointly  designated  by ANIC and SNLIC,
whereupon all of the Escrow Agent's duties and obligations hereunder shall cease
and terminate.

     3.6 Termination of Escrow Agent Duties.

          (a)  In the  event  that both  parties  agree to  terminate  the Stock
               Purchase  Agreement pursuant to Article VIII or Escrow Agreement,
               the Escrow Agent,  upon written  direction by both ANIC and SNLIC
               shall return Approximate Purchase Price to ANIC.

          (b)  Upon disapproval by the Appropriate  Regulatory Parties or in the
               event said  condition  subsequent  is not  satisfied on or before
               June 30, 2007,  or on or before such later date as the Seller and
               Purchase may  mutually  agree in writing,  this Escrow  Agreement
               shall be rescinded  and the Escrow Agent shall wire  transfer the
               Approximate  Purchase  Price and interest  accrued  thereon being
               held in the escrow  account to an account of ANIC  designated  by
               ANIC.

SECTION 4.        Miscellaneous.

     4.1  Governing  Law. This  Agreement  shall be governed by and construed in
accordance  with the laws of the State of Florida  (without giving effect to the
conflict of law principals thereof).

     4.2 Notices.  All notices that are required or may be given pursuant to the
terms of this  Agreement  shall be in  writing  and shall be  sufficient  in all
respects if delivered  by hand or via a national  overnight  courier  service or
mailed by registered or certified mail postage to:

                           If to Escrow Agent:

                  Preferred Insurance Capital Consultants, LLC
                                    Attn:   Michael Camilleri
                                    55 NE 5th Avenue, Suite 502
                                    Boca Raton, Florida 33432

                           with copy to:

                                    Taplin & Associates
                                    Attn:   Norman Taplin, Esq.
                                    1555 Palm Beach Lakes Boulevard, Suite 1510
                                    West Palm Beach, Florida 33401

                 If to Security National Life Insurance Company:

                    Security National Life Insurance Company
                                    Attn:   Scott M. Quist
                                    5300 South 360 West, Suite 250
                                    Salt Lake City, Utah 84123

                           with copy to:

                                    Mackey Price Thompson & Ostler
                                    Attn:   Randall A. Mackey, Esq.
                                    57 West 100 South, Suite 350
                                    Salt Lake City, Utah 84101

                           If to American Network Insurance Company:

                           c/o:     Penn Treaty American Corporation
                                    3440 Lehigh Street
                                    Allentown, PA 18103

Or such other address or addresses, as shall be designated by a party hereto, to
the others in writing.  Any such notice,  claim or other  communication shall be
deemed  conclusively  to have been given and received (i) on the first  business
day following the day timely received by national  overnight  courier,  with the
cost of delivery  prepaid;  or (ii) when otherwise  personally  delivered to the
addressee.

     4.3 Entire Agreement. This Agreement constitutes the entire agreement among
the parties hereto with respect to the subject matter hereof, and supersedes all
prior oral or written agreements,  commitments or understandings among them with
respect to the matters provided.

     4.4 Modification.  This Agreement may be modified,  altered or amended only
by a written instrument signed by each of the parties hereto.




<PAGE>



     IN WITNESS  WHEREOF,  the parties hereto have executed this Agreement as of
the date of first written above.

                    SECURITY NATIONAL LIFE INSURANCE COMPANY


                                    By /s/ Scott M. Quist
                                       ------------------
                                         Scott M. Quist, President


                       AMERICAN NETWORK INSURANCE COMPANY


                                    By /s/ Cameron B. Waite
                                      ---------------------
                                    Cameron B. Waite, Executive Vice President


                       Escrow Agent (Preferred Insurance Capital Consultants)



                                    By___________________________________
                                          Michael Camilleri

</TEXT>
</DOCUMENT>
