Washington, D.C. 20549

United Fire & Casualty Company

(Name of Issuer)

Common Stock $3.33 1/3 par value

(Title of Class of Securities)

910331107

(CUSIP Number)

February 14, 2011

(Date of Event Which Requires Filing of this Statement)

 

 

CUSIP No.		910331107

CUSIP No.		910331107

CUSIP No.		910331107

Item 1(a)		Name of Issuer:

United Fire & Casualty Company

Item 1(b)		Address of Issuer’s Principal Executive Offices:

			118 Second Avenue SE
			Cedar Rapids, Iowa 52401

Item 2(a)		Name of Person Filing:

The persons filing this Schedule 13G are:

	(1)		Dee Ann McIntyre
	(2)		Dee Ann McIntyre Marital Election Trust dated October 6, 2009
	(3)		J. Scott McIntyre Trust dated December 8, 1992
	*		Attached to this Schedule 13G as Exhibit A is a Joint Filing Agreement between the persons specified above that this Schedule 13G is being filing on behalf of each of them.

Item 2(b)		Address of Principal Business Office or, if none, Residence:

1218 Bishops Lodge Road Santa Fe, NM 87501-1099

Item 2(c)		Citizenship:

Dee Ann McIntyre is a citizen of the United States of America. The Dee Ann McIntyre Marital Election Trust dated October 6, 2009 was formed under the laws of the State of Iowa. The J. Scott McIntyre Trust dated December 8, 1992 was formed under the laws of the State of Iowa.

Item 2(d)		Title of Class of Securities:

Common Stock $3.331/3 par value

Item 2(e)		CUSIP Number:

910331107

Item 3		If this statement is filed pursuant to §§ 240.13d-1(b) or 240.13d-2(b) or (c), check whether the person filing is a: Not applicable.

(a)	o	A broker or dealer registered under section 15 of the Act (15 U.S.C. 78o).
(b)	o	A bank as defined in section 3(a)(6) of the Act (15 U.S.C. 78c).
(c)	o	An insurance company as defined in section 3(a)(19) of the Act (15 U.S.C. 78c).

(d)	o	An investment company registered under section 8 of the Investment Company Act of 1940 (15 U.S.C. 80a-8).
(e)	o	An investment adviser in accordance with § 240.13d-1(b)(1)(ii)(E).
(f)	o	An employee benefit plan or endowment fund in accordance with § 240.13d-1(b)(1)(ii)(F).
(g)	o	A parent holding company or control person in accordance with § 240.13d-1(b)(1)(ii)(G).
(h)	o	A savings association as defined in Section 3(b) of the Federal Deposit Insurance Act (12 U.S.C. 1813).
(i)	o	A church plan that is excluded from the definitions of an investment company under section 3(c)(14) of the Investment Company Act of 1940 (15 U.S.C. 80a-3).
(j)	o	A group, in accordance with § 240.13d-1(b)(1)(ii)(J).

Item 4		Ownership

Please provide the following information regarding the aggregate number and percentage of the class of securities of the issuer identified in Item 1.

(a)

Amount beneficially owned.

(1)

Dee Ann McIntyre is the beneficial owner of 2,965,109 shares of $3.331/3 par value common stock of the Company, consisting of:

	i.		1,604 shares held by Mrs. McIntyre individually;
	ii.		2,106,553 shares held by the Dee Ann McIntyre Marital Election Trust dated October 6, 2009 for which Mrs. McIntyre serves as trustee;
	iii.		50,802 shares held by the J. Scott McIntyre Marital Election Trust dated October 6, 2009 for which Mrs. McIntyre serves as trustee:
	iv.		268,980 shares held by the J. Scott McIntyre Trust dated December 8, 1992, for which Mrs. McIntyre serves as trustee;
	v.		519,863 shares held by the McIntyre Foundation, an Iowa charitable foundation, for which Mrs. McIntyre serves as one of three directors;
	vi.		11,507 shares held in an individual retirement account; and
	vii.		5,800 shares held in a revocable trust account for which Mrs. McIntyre serves as Trustee.

	(2)		The Dee Ann McIntyre Marital Election Trust dated October 6, 2009 is the direct owner of and thus is beneficial owner of 2,106,553 shares of $3.331/3 par value common stock of the Company.
	(3)		The J. Scott McIntyre Revocable Trust dated December 8, 1992 is the direct owner of and thus is beneficial owner of 268,980 shares of $3.331/3 par value common stock of the Company.

(b)

Percent of class

	(1)		The 2,965,119 shares reported as beneficially owned by Dee Ann McIntyre represented 11.32% of the issued and outstanding shares of $3.331/3 par value common stock of the Company on December 31, 2010.
	(2)		The 2,106,553 shares held by the Dee Ann McIntyre Marital Election Trust dated October 6, 2009 represented 8.04% of the issued and outstanding shares of $3.331/3 par value common stock of the Company on December 31, 2010.
	(3)		The 268,980 shares held by the J. Scott McIntyre Trust dated December 8, 1992 represented 1.02 % of the issued and outstanding shares of $3.331/3 par value common stock of the Company on December 31, 2010.

(c)

Number of shares to which the person has:

(1)

Dee Ann McIntyre

	i.		Sole Power to vote or to direct the vote: 2,445,256
	ii.		Shared power to vote or to direct the vote: 519,863
	iii.		Sole power to dispose or to direct the disposition of: 2,445,256
	iv.		Shared power to dispose or to direct the disposition of: 519,863

(2)

The Dee Ann McIntyre Marital Election Trust dated October 6, 2009

	i.		Sole Power to vote or to direct the vote: 2,106,553
	ii.		Shared power to vote or to direct the vote: —
	iii.		Sole power to dispose or to direct the disposition of: 2,106,553
	iv.		Shared power to dispose or to direct the disposition of: —

(3)

The J. Scott McIntyre Trust dated December 8, 1992

	i.		Sole Power to vote or to direct the vote: 268,980
	ii.		Shared power to vote or to direct the vote: —
	iii.		Sole power to dispose or to direct the disposition of: 268,980
	iv.		Shared power to dispose or to direct the disposition of: —

Item 5		Ownership of Five Percent or Less of a Class

			If this statement is being filed to report the fact that as of the date hereof the reporting person has ceased to be the beneficial owner of more than five percent of the class of securities, check the following:
			Dee Ann McIntyre o
			The Dee Ann McIntyre Marital Election Trust dated 10/06/2009 o
			The J. Scott McIntyre Trust dated 12/08/1992 þ

Item 6		Ownership of More than Five Percent on Behalf of Another Person

Not Applicable.

Item 7		Identification and Classification of the Subsidiary Which Acquired the Security Being Reported on By the Parent Holding Company or Control Person

Not applicable.

Item 8		Identification and Classification of Members of the Group

Not applicable.

Item 9		Notice of Dissolution of a Group

Not applicable.

Item 10		Certification

Not applicable

SIGNATURE

After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

February 11, 2011						/s/ Dianne M. Lyons
Dated						Dee Ann McIntyre by Dianne M. Lyons,
						Attorney-in-Fact
						Dee Ann McIntyre Marital Election Trust dated October 6, 2009
February 11, 2011				By:		/s/ Dianne M. Lyons
Dated						Dee Ann McIntyre, Trustee by Dianne
						M. Lyons, Attorney-in-Fact
						J. Scott McIntyre Trust dated December 8, 1992
February 11, 2011				By:		/s/ Dianne M. Lyons
Dated						Dee Ann McIntyre, Trustee by Dianne
						M. Lyons, Attorney-in-Fact

EXHIBIT A TO SCHEDULE 13G

JOINT FILING AGREEMENT

Dee Ann McIntyre, individually, the Dee Ann McIntyre Marital Election Trust dated October 6, 2009, and the J. Scott McIntyre Trust dated December 8, 1992, hereby agree and consent to the joint filing on their behalf of the foregoing Schedule 13G related to their beneficial ownership of the common stock of United Fire & Casualty Company.

February 11, 2011				/s/ Dianne M. Lyons
Dated				Dee Ann McIntyre by Dianne M. Lyons, Attorney-in-Fact
				Dee Ann McIntyre Marital Election Trust dated October 6, 2009
February 11, 2011		By:		/s/ Dianne M. Lyons
Dated				Dee Ann McIntyre, Trustee by Dianne M. Lyons, Attorney-in-Fact
				J. Scott McIntyre Trust dated December 8, 1992
February 11, 2011		By:		/s/ Dianne M. Lyons
Dated				Dee Ann McIntyre, Trustee by Dianne M. Lyons, Attorney-in-Fact

EXHIBIT B TO SCHEDULE 13G

DEE ANN MCINTYRE

The Reporting Persons filing jointly on this Amendment No. 1 filed their original 13G on October 16, 2009.

Schedule A shows current ownership as of December 31, 2010, of United Fire & Casualty Company capital stock held by the Reporting Persons and by four other entities: (1) the McIntyre Foundation, (2) the individual retirement account of Dee Ann McIntyre, (3) the revocable trust of Dee Ann McIntyre, (4) and the J. Scott McIntyre Marital Election Trust dated October 6, 2009 (herein, the “Other Entities”). The group consisting of the Reporting Persons and the Other Entities is referred to collectively as the “Indicated Entities.”

The McIntyre Foundation was created in 1997 by Mrs. McIntyre’s late husband as a charitable foundation. Mrs. McIntyre is one of three directors of the Foundation. By virtue of her position with the Foundation Mrs. McIntyre is deemed to beneficially own the shares directly held by the Foundation. Mrs. McIntyre is contributor and beneficiary of her individual retirement account. Mrs. McIntyre created the Dee Ann McIntyre revocable trust and serves as sole trustee. The J. Scott McIntyre Martial Election Trust dated October 6, 2009 was created upon the death of Mrs. McIntyre’s late husband. Mrs. McIntyre serves as sole trustee of this trust. By virtue of her position as trustee of these two trusts Mrs. McIntyre is deemed to beneficially own the shares directly held by these trusts.

All transactions that involve one or more of the Indicated Entities are reported on Schedule A. Where transactions are among two of the Indicated Entities, appropriate corresponding entries reflect the transaction. Where transactions involve only one of the Indicated Entities there is no corresponding entry.

SCHEDULE A

Shares held in the United

Dee Ann McIntyre

Fire Group Employee

J. Scott McIntyre IRA

Dee Ann McIntyre IRA

Registered Account

Stock Ownership Plan

Account

Accout

McIntyre Foundation

Transaction

Transaction

Transaction

Transaction

Transaction

Transaction

Date

Transaction Description

Amount

Shares Held

Amount

Shares Held

Amount

Shares Held

Amount

Shares Held

Amount

Shares Held

10/6/2009

Holdings at last report

2,245

6,319

4,968

—

519,863

1/4/2010

Dividend Reinvestment

18

2,263

2/23/2010

Open Market Purchase

3/15/2010

Dividend Reinvestment

19

2,282

3/23/2010

IRA Rollover

(4,968

)

—

4,968

4,968

3/23/2010

Transfer

(700

)

1,582

3/31/2010

ESOP Plan Allocation

220

6,539

3/31/2010

ESOP Plan Distribution

(6,539

)

—

6,539

11,507

6/15/2010

Dividend Reinvestment

11

1,593

9/15/2010

Dividend Reinvestment

11

1,604

11/24/2010

Estate Distribution

TOTAL

1,604

—

—

11,507

519,863

SCHEDULE A CONT.

Dee Ann McIntyre Marital

J. Scott McIntyre Marital

Dee Ann McIntyre

J. Scott McIntyre Trust

Election Trust Dated

Election Trust Dated

Revocable Trust

dated 12/08/1992

10/06/2009

10/06/2009

Transaction

Transaction

Transaction

Transaction

Transaction

Date

Transaction Description

Amount

Shares Held

Amount

Shares Held

Amount

Shares Held

Amount

Shares Held

10/6/2009

Holdings at last report

2,100

2,560,131

—

—

1/4/2010

Dividend Reinvestment

2/23/2010

Open Market Purchase

3,000

5,100

3/15/2010

Dividend Reinvestment

3/23/2010

IRA Rollover

3/23/2010

Transfer

700

5,800

3/31/2010

ESOP Plan Allocation

3/31/2010

ESOP Plan Distribution

6/15/2010

Dividend Reinvestment

9/15/2010

Dividend Reinvestment

11/24/2010

Estate Distribution

(2,291,151

)

268,980

2,106,553

2,106,553

50,802

50,802

TOTAL

5,800

268,980

2,106,553

50,802

EXHIBIT B TO SCHEDULE 13G

POWER OF ATTORNEY

The undersigned hereby constitutes and appoints each of Randy A. Ramlo, Barrie W. Ernst and Dianne M. Lyons, or any of them acting individually, the undersigned’s true and lawful attorney-in-fact to:

(1)

Execute for and on behalf of the undersigned Forms 3, 4, and 5 with respect to the securities of United Fire & Casualty Company in accordance with Section 16(a) of the Securities Exchange Act of 1934 and the rules thereunder;

(2)

Execute for and on behalf of the undersigned filing with respect to the securities of United Fire & Casualty Company in accordance with Section 13 of the Securities Exchange Act of 1934 and the rules thereunder;

(3)

Do and perform any and all acts for and on behalf of the undersigned that may be necessary or desirable to complete and execute any such Form 3, 4, or 5, any such Section 13 filings, complete and execute any amendment or amendments thereto, and timely file such form with the United States Securities and Exchange Commission and any stock exchange or similar authority;

(4)

Execute for and on behalf of the undersigned Form ID; and

(5)

Take any other action of any type whatsoever in connection with the foregoing which, in the opinion of such attorney-in-fact, may be of benefit to, in the best interest of, or legally required by, the undersigned, it being understood that the documents executed by such attorney-in-fact on behalf of the undersigned pursuant to this Power of Attorney shall be in such form and shall contain such terms and conditions as such attorney-in-fact may approve in such attorney-in-fact’s discretion.

The undersigned hereby grants to each such attorney-in-fact full power and authority to do and perform any and every act and thing whatsoever requisite, necessary, or proper to be done in the exercise of any of the rights and powers herein granted, as fully to all intents and purposes as the undersigned might or could do if personally present, with full power of substitution or revocation, hereby ratifying and confirming all that such attorney-in-fact, or such attorney-in-fact’s substitute or substitutes, shall lawfully do or cause to be done by virtue of this power of attorney and the rights and powers herein granted. The undersigned acknowledges that the foregoing attorneys-in-fact, in serving in such capacity at the request of the undersigned, are not assuming, nor is United Fire & Casualty Company assuming, any of the undersigned’s responsibilities to comply with Section 13 or Section 16 of the Securities Exchange Act of 1934.

This Power of Attorney shall remain in full force and effect until the undersigned is no longer required to file Forms 3, 4, and 5, or Section 13 filings with respect to the undersigned’s holdings of, and transactions in, securities issued by United Fire & Casualty Company, unless earlier revoked by the undersigned in a signed writing delivered to the foregoing attorneys-in-fact.

IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney to be executed as of this day of October 13, 2009.