Edgar Filing: UNITED FIRE & CASUALTY CO

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

SCHEDULE 13D

Under the Securities Exchange Act of 1934
(Amendment No. __________)*

United Fire & Casualty Company
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(Name of Issuer)

Common Stock $3.33 1/3 par value
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(Title of Class of Securities)

910331107
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(CUSIP Number)

Michael K. Denney, Bradley & Riley PC
2007 First Avenue, P.O. Box 2804
Cedar Rapids, Iowa 52406-2804 (319) 363-0101
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(Name, Address and Telephone Number of Person
Authorized to Receive Notices and Communications)

March 17, 2003
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(Date of Event Which Requires Filing of this Statement)

If the filing person has previously filed a statement on Schedule 13G to report
the acquisition that is the subject of this Schedule 13D, and is filing this
schedule because of (S)(S) 240.13d-1(e), 240.13d-1(f) or 240.13d-1(g), check the
following box. [X].

Note: Schedules filed in paper format shall include a signed original and five
copies of the schedule, including all exhibits. See (S) 240.13d-7 for other
parties to whom copies are to be sent.

*The remainder of this cover page shall be filled out for a reporting person's
initial filing on this form with respect to the subject class of securities, and
for any subsequent amendment containing information which would alter
disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not be deemed
to be "filed" for the purpose of Section 18 of the Securities Exchange Act of
1934 ("Act") or otherwise subject to the liabilities of that section of the Act
but shall be subject to all other provisions of the Act (however, see the
Notes).

CUSIP No. 910331107

1. Names of Reporting Persons.
I.R.S. Identification Nos. of above persons (entities only).
J. Scott McIntyre, Jr.
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2. Check the Appropriate Box if a Member of a Group (See Instructions)

(a)

(b) N/A.
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3. SEC Use Only

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4. Source of Funds (See Instructions) N/A. See Item 3 below.

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5. Check if Disclosure of Legal Proceedings is Required Pursuant to Items
2(d) or 2(e): N/A.

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6. Citizenship or Place of Organization United States of America

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7. Sole Voting Power 2,569,301
Number of
shares ---------------------------------------------------------
Beneficially 8. Shared Voting Power 55,035
Owned by
Each ---------------------------------------------------------
reporting 9. Sole Dispositive Power 2,569,301
Person With
---------------------------------------------------------
10. Shared Dispositive Power 55,035

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11. Aggregate Amount Beneficially Owned by Each Reporting Person 2,624,336

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12. Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See
Instructions) N/A

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13. Percent of Class Represented by Amount in Row (9) 26.15%

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14. Type of Reporting Person (See Instructions) IN

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Page 2 of 16

CUSIP No. 910331107

1. Names of Reporting Persons.
I.R.S. Identification Nos. of above persons (entities only).
J. Scott McIntyre Revocable Trust dated December 8, 1992
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2. Check the Appropriate Box if a Member of a Group (See Instructions)

(a)

(b) N/A.
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3. SEC Use Only

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4. Source of Funds (See Instructions) N/A. See Item 3 below.

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5. Check if Disclosure of Legal Proceedings is Required Pursuant to Items
2(d) or 2(e): N/A.

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6. Citizenship or Place of Organization State of Iowa

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7. Sole Voting Power 1,110,784
Number of
shares ---------------------------------------------------------
Beneficially 8. Shared Voting Power 0
Owned by
Each ---------------------------------------------------------
reporting 9. Sole Dispositive Power 1,110,784
Person With
---------------------------------------------------------
10. Shared Dispositive Power 0

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11. Aggregate Amount Beneficially Owned by Each Reporting Person 1,110,784

--------------------------------------------------------------------------------
12. Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See
Instructions) N/A

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13. Percent of Class Represented by Amount in Row (9) 11.07%

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14. Type of Reporting Person (See Instructions) OO

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Page 3 of 16

CUSIP No. 910331107

1. Names of Reporting Persons.
I.R.S. Identification Nos. of above persons (entities only).
Mildred Reynolds McIntyre Revocable Trust dated September 15, 1992
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2. Check the Appropriate Box if a Member of a Group (See Instructions)

(a)

(b) N/A.
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3. SEC Use Only

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4. Source of Funds (See Instructions) N/A.

--------------------------------------------------------------------------------
5. Check if Disclosure of Legal Proceedings is Required Pursuant to Items
2(d) or 2(e): N/A.

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6. Citizenship or Place of Organization State of Iowa

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7. Sole Voting Power 573,452
Number of
shares ----------------------------------------------------------
Beneficially 8. Shared Voting Power 0
Owned by
Each ----------------------------------------------------------
reporting 9. Sole Dispositive Power 573,452
Person With
----------------------------------------------------------
10. Shared Dispositive Power 0

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11. Aggregate Amount Beneficially Owned by Each Reporting Person 573,452

--------------------------------------------------------------------------------
12. Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See
Instructions) N/A

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13. Percent of Class Represented by Amount in Row (9) 5.71%

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14. Type of Reporting Person (See Instructions) OO

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Page 4 of 16

CUSIP No. 910331107

1. Names of Reporting Persons.
I.R.S. Identification Nos. of above persons (entities only).
Trust under the will of John Scott McIntyre 42-6276985.
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2. Check the Appropriate Box if a Member of a Group (See Instructions)

(a)

(b) N/A.
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3. SEC Use Only

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4. Source of Funds (See Instructions) N/A.

--------------------------------------------------------------------------------
5. Check if Disclosure of Legal Proceedings is Required Pursuant to Items
2(d) or 2(e): N/A.

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6. Citizenship or Place of Organization State of Iowa

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7. Sole Voting Power 533,245
Number of
shares -----------------------------------------------------------
Beneficially 8. Shared Voting Power 0
Owned by
Each -----------------------------------------------------------
reporting 9. Sole Dispositive Power 533,245
Person With
-----------------------------------------------------------
10. Shared Dispositive Power 0

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11. Aggregate Amount Beneficially Owned by Each Reporting Person 533,245

--------------------------------------------------------------------------------
12. Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See
Instructions) N/A

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13. Percent of Class Represented by Amount in Row (9) 5.31%

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14. Type of Reporting Person (See Instructions) OO

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Page 5 of 16

ITEM 1 SECURITY AND ISSUER:

Common Stock $3.33 1/3 par value

United Fire & Casualty Company
118 Second Avenue SE
P.O. Box 73909
Cedar Rapids, Iowa 52407-3909

ITEM 2 IDENTITY AND BACKGROUND:

(a) J. Scott McIntyre, Jr.

(i) Business Address: 118 Second Avenue SE, P.O. Box 73909,
Cedar Rapids, Iowa 52407-3909

(ii) Chairman of the Board, United Fire & Casualty Company

(iii) Mr. McIntyre has not been convicted in a criminal
proceeding in the last five years.

(iv) In the past five years, Mr. McIntyre has not been a
party to a civil proceeding of a judicial or
administrative body of competent jurisdiction, the
result of such proceeding being a judgment, decree or
final order enjoining future violations of, or
prohibiting or mandating activities subject to, federal
or state securities laws or finding any violation with
respect to such laws.

(b) J. Scott McIntyre Revocable Trust dated December 8, 1992

The Trust was formed under the laws of the state of Iowa on
December 8, 1992 as part of Mr. McIntyre's comprehensive
estate plan. Mr. McIntyre is Trustee of the Trust. The Trust
has not been convicted in a criminal proceeding the last five
years. In the past five years, the Trust has not been a party
to a civil proceeding of a judicial or administrative body of
competent jurisdiction, the result of such proceeding being a
judgment, decree or final order enjoining future violations
of, or prohibiting or mandating activities subject to, federal
or state securities laws or finding any violation with respect
to such laws.

The Trust was formed under the laws of the state of Iowa on
September 15, 1992 as part of Mildred Reynolds McIntyre's
comprehensive estate plan. Mrs. McIntyre is J. Scott McIntyre,
Jr.'s mother. Mrs. McIntyre was the initial Trustee of the
Trust. She served as Trustee until March 17, 2003. On that
date, she executed a Resignation and Appointment of Successor
Trustee, resigning as Trustee of the Trust and appointing J.
Scott McIntyre, Jr. successor Trustee under the provisions of
Section II(2.1) of the Trust. Mr. McIntyre is currently
serving as Trustee of the Trust. Copies of the Resignation and
Appointment of Successor Trustee and Acceptance of Trust are
attached hereto as Exhibits A and B, respectively.

Page 6 of 16

of, or prohibiting or mandating activities subject to, federal
or state securities laws or finding any violation with respect
to such laws.

(d) Trust under the will of John Scott McIntyre

John Scott McIntyre was Mildred Reynolds McIntyre's husband
and J. Scott McIntyre, Jr.'s father. John Scott McIntyre died
on July 31, 1975. The Trust under the will of John Scott
McIntyre was formed under the laws of the state of Iowa by
court order pursuant to the terms of John Scott McIntyre's
Last Will and Testament, publically read and filed with the
Iowa District Court for Linn County on August 7, 1975. On July
12, 1977 the court ordered that Mrs. McIntyre be confirmed as
Trustee of the Trust. Mrs. McIntyre served as Trustee from
July 12, 1977 until March 17, 2003. On that date, the court
issued a Court Order accepting Mrs. McIntyre's resignation as
Trustee and appointing J. Scott McIntyre, Jr. successor
Trustee. A copy of the Court Order is attached hereto as
Exhibit C.

The Trust has not been convicted in a criminal proceeding in
the last five years. In the past five years, the Trust has not
been a party to a civil proceeding of a judicial or
administrative body of competent jurisdiction, the result of
such proceeding being a judgment, decree or final order
enjoining future violations of, or prohibiting or mandating
activities subject to, federal or state securities laws or
finding any violation with respect to such laws.

ITEM 3 SOURCE AND AMOUNT OF FUNDS OR OTHER CONSIDERATION

J. Scott McIntyre, Jr. files this beneficial ownership report on
Schedule 13D to report his appointment as successor Trustee of both
the Mildred Reynolds McIntyre Revocable Trust dated September 15,
1992 and the Trust under the will of John Scott McIntyre, as
described in detail in Item 2 above.

Mr. McIntyre also reports the vesting of options to purchase a total
of 5,000 additional shares of Common Stock of the Company. The
Company issued 2,000 stock options to Mr. McIntyre on February 18,
2000. 1,000 of these options vested on February 18, 2002 and the
other 1,000 vested on February 18, 2003. The Company issued an
additional 2,000 stock options to Mr. McIntyre on February 16, 2001.
1,000 of these options vested on February 16, 2002 and the other
1,000 vested on February 16, 2003. Finally, the Company issued 1,000
stock options to Mr. McIntyre on February 15, 2002. These options
vested on February 16, 2003. Mr. McIntyre has not exercised any of
the option rights discussed in this Item 3.

Other than the transactions disclosed on this Schedule 13D, Mr.
McIntyre has not purchased or otherwise acquired any additional
shares of Common Stock of the Company not previously reported on
Schedule 13G or an amendment thereto.

The J. Scott McIntyre Revocable Trust dated December 8, 1992 files
this beneficial ownership report on Schedule 13D to report the
receipt on January 3, 2003 of a gift of 323 shares of Common Stock
of the Company from the Mildred Reynolds McIntyre Revocable Trust
dated September 15, 1992. Other than the transactions disclosed on
this Schedule 13D, the J. Scott McIntyre Revocable Trust dated
December 8, 1992 has not purchased or otherwise acquired any
additional shares of the issuer not previously reported on Schedule
13G or an amendment thereto.

ITEM 4 PURPOSE OF TRANSACTION:

When Mrs McIntyre became 101 years old, she no longer wished to
serve as Trustee of the Mildred Reynolds McIntyre Revocable Trust
dated September 15, 1992 or as

Page 7 of 16

Trustee of the Trust under the will of John Scott McIntyre. J. Scott
McIntyre, Jr. has agreed to assume these positions. The purpose of
the transactions described in this Schedule 13D is to effectuate the
transfer of these positions from Mrs. McIntyre to Mr. McIntyre.

Mildred Reynolds McIntyre has routinely given shares of Common Stock
of the Company to her children and grandchildren as part of her
estate plan. Previous gifts are reported on Schedule 13G and
amendments thereto. On January 3, 2003, Mrs. McIntyre, through the
Mildred Reynolds McIntyre Revocable Trust dated September 15, 1992,
gave 10,659 shares of the issuer to her children and grandchildren.
The J. Scott McIntyre Revocable Trust dated December 8, 1992
received 323 of these shares, as disclosed in Item 3 above.

The Company issued the stock options discussed in Item 3 above to
Mr. McIntyre in lieu of paying him a cash bonus.

The Reporting Persons do not have any present plans or proposals
which would relate to or would result in the acquisition of
additional shares of Common Stock of the Company or disposition of
shares beneficially owned by Mr. McIntyre, as reported in Item 5
below, or any of the other transactions described in subparagraphs
(a) through (j) of Item 4 of Schedule 3D.

ITEM 5 INTEREST IN SECURITIES OF THE ISSUER:

(a) Reporting Person Aggregate Number of Shares Percentage
---------------- -------------------------- ----------
Beneficially Owned
------------------

J. Scott McIntyre, Jr. 2,624,336 26.15%

J. Scott McIntyre 1,110,784 11.07%
Revocable Trust
dated December 8, 1992

Mildred Reynolds 573,452 5.71%
McIntyre Revocable Trust
dated September 15, 1992

Trust under the will of John 533,245 5.31%
Scott McIntyre

(b) (i) J. Scott McIntyre, Jr.

J. Scott McIntyre, Jr. is the beneficial owner of
2,624,336 shares of Common Stock of the Company,
consisting of (i) 320 shares held personally and vested
options to purchase 5,000 additional shares, also held
personally; (ii) 55,035 shares held by the McIntyre
Foundation of which Mr. McIntyre is President, Secretary
and Treasurer and one of four directors; (iii) 1,110,784
shares held by the J. Scott McIntyre Revocable Trust
dated December 8, 1992, of which Mr. McIntyre is
Trustee; (iv)121,500 shares held by the Mildred R.
McIntyre Irrevocable Trust dated April 27, 1989, of
which Mr. McIntyre is Trustee; (v) 225,000 shares held
by the Dee Ann McIntyre Trust, of which Mr. McIntyre is
Trustee; (vi) 573,452 shares held by the Mildred
Reynolds McIntyre Revocable Trust dated September 15,
1002, of which Mr. McIntyre is Trustee; and (vii)
533,245 shares held by the Trust under the will of John
Scott McIntyre, of which Mr. McIntyre is Trustee.

Page 8 of 16

Of the 2,624,336 shares beneficially owned by J. Scott
McIntyre, he has (i) sole power to vote or to direct the
vote of and sole power to dispose or to direct the
disposition 2,569,301 shares and (ii) shared power to vote
or to direct the vote of and shared power to dispose or to
direct the disposition 55,035 shares.

Mr. McIntyre shares power to vote or direct the vote of
and dispose of or direct the disposition of 55,035 shares
of Common Stock of the Company held by the McIntyre
Foundation. He shares such power with Dee Ann McIntyre,
Kent McIntyre and Kaye Drahozal.

Dee Ann McIntyre, who resides at 2222 First Avenue NE,
Cedar Rapids, Iowa 52402, is Mr. McIntyre's wife and
Vice-President and Director of the McIntyre Foundation.
Dee Ann McIntyre is retired. Dee Ann McIntyre has not been
convicted in a criminal proceeding in the last five years.
In the past five years, Dee Ann McIntyre has not been a
party to a civil proceeding of a judicial or
administrative body of competent jurisdiction resulting in
a judgment, decree or final order enjoining future
violations of, or prohibiting or mandating activities
subject to, federal or state securities laws or finding
any violation with respect to such laws.

Kent McIntyre, who resides at 844 Moonglow Court, Gahanna,
Ohio, is the son of Mr. McIntyre. Kent McIntyre is
employed as a teacher by Heath City Schools in Heath,
Ohio. Kent McIntyre serves as a Director of the McIntyre
Foundation. Kent McIntyre has not been convicted in a
criminal proceeding in the last five years. In the past
five years, Kent McIntyre has not been a party to a civil
proceeding of a judicial or administrative body of
competent jurisdiction resulting in a judgment, decree or
final order enjoining future violations of, or prohibiting
or mandating activities subject to, federal or state
securities laws or finding any violation with respect to
such laws.

Kaye Drahozal, who resides at 2001 Riviera Court,
Lawrence, Kansas, is the daughter of Mr. McIntyre. Kaye
Drahozal is employed by Kansas Public Radio. Kaye Drahozal
serves as a Director of the McIntyre Foundation. Kaye
Drahozal has not been convicted in a criminal proceeding
in the last five years. In the past five years, Kaye
Drahozal has not been a party to a civil proceeding of a
judicial or administrative body of competent jurisdiction
resulting in a judgment, decree or final order enjoining
future violations of, or prohibiting or mandating
activities subject to, federal or state securities laws or
finding any violation with respect to such laws.

(ii) J. Scott McIntyre Revocable Trust dated December 8, 1992

The J. Scott McIntyre Revocable Trust dated December 8,
1992 is the direct owner and thus the beneficial owner of
1,110,784 shares of Common Stock of the Company.

The J. Scott McIntyre Revocable Trust dated December 8,
1992 has (i) sole power to vote or to direct the vote of
and sole power to dispose or to direct the disposition of
1,110,784 shares and (ii) shared power to vote or to
direct the vote of and shared power to dispose or to
direct the disposition of 0 shares.

(iii) Mildred Reynolds McIntyre Revocable Trust dated September
15, 1992

Page 9 of 16

The Mildred Reynolds McIntyre Revocable Trust dated
September 15, 1992 is the direct owner and thus the
beneficial owner of 573,452 shares of Common Stock of the
Company.

The Mildred Reynolds McIntyre Revocable Trust dated
September 15, 1992 has (i) sole power to vote or to direct
the vote of and sole power to dispose or to direct the
disposition of 573,452 shares and (ii) shared power to
vote or to direct the vote of and shared power to dispose
or to direct the disposition of 0 shares.

(iv) Trust under the will of John Scott McIntyre

The Trust under the will of John Scott McIntyre is the
direct owner and thus the beneficial owner of 533,245
shares of Common Stock of the Company.

The Trust under the will of John Scott McIntyre has (i)
sole power to vote or to direct the vote of and sole power
to dispose or to direct the disposition of 533,245 shares
and (ii) shared power to vote or to direct the vote of and
shared power to dispose or to direct the disposition of 0
shares.

(c) All transactions effected during the past sixty days by the
Reporting Persons are described in Item 4 above. No additional
transactions have occurred.

The price per share of Common Stock of the Company at close of
trading was $33.50 on January 3, 2003, when the Mildred Reynolds
McIntyre Revocable Trust dated September 15, 1992 gave 10,659
shares to her children and grandchildren, including 323 shares to
the J. Scott McIntyre Revocable Trust.

The price per share of Common Stock of the Company was $30.33 at
close of trading on March 17, 2003, when Mrs. McIntyre appointed
Mr. McIntyre successor Trustee of the Mildred R. McIntyre
Revocable Trust.

The price per share of Common Stock of the Company was $30.33 at
close of trading on March 17, 2003, when the court issued an
order appointing Mr. McIntyre successor Trustee of the Trust
under the will of John Scott McIntyre.

The exercise price of the options the Company issued to Mr.
McIntyre on February 18, 2000 is $20.13. The exercise price of the
options issued to Mr. McIntyre on February 16, 2001 is $21.13. The
exercise price of the options issued to Mr. McIntyre on February 15,
2002 is $30.32.

(d) No other person is known to have the right to receive the
proceeds from the sale of such securities or the power to direct
the receipt of dividends from such securities.

ITEM 6 CONTRACTS, ARRANGEMENTS, UNDERSTANDINGS OR RELATIONSHIPS WITH RESPECT
TO SECURITIES OF THE ISSUER:

Except as described in this statement of beneficial ownership, none of
the Reporting Persons has entered into a contract, arrangement,
understanding or relationship with respect to any securities of the
Company, including but not limited to a transfer or voting of any of
the securities, finder's fees, joint ventures, loan or option
arrangements, puts or calls, guarantees of profits, division of
profits or loss, or the giving or withholding of proxies.

Page 10 of 16

ITEM 7 MATERIAL TO BE FILED AS EXHIBITS

Exhibit A Resignation and Appointment of Successor Trustee
Exhibit B Acceptance of Trust
Exhibit C Court Order
Exhibit D Joint Filing Agreement

Page 11 of 16

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.

Dated: March 17, 2003 /s/ J. Scott McIntyre, Jr.
---------------------------------------------
J. Scott McIntyre, Jr.

Dated: March 17, 2003 The J. Scott McIntyre, Jr. Revocable
Trust dated December 8, 1992

By: /s/ J. Scott McIntyre, Jr.
-----------------------------------------
J. Scott McIntyre, Jr., Trustee

Dated: March 17, 2003 The Mildred Reynolds Revocable Trust
dated September 15, 1996

By: /s/ J. Scott McIntyre, Jr.
-----------------------------------------
J. Scott McIntyre, Jr., Trustee

Dated: March 17, 2003 Trustee under the will of John Scott McIntyre

By: /s/ J. Scott McIntyre, Jr.
-----------------------------------------
J. Scott McIntyre, Jr., Trustee

Page 12 of 16

EXHIBIT A TO SCHEDULE 13D

RESIGNATION OF ACTING TRUSTEE
AND APPOINTMENT OF SUCCESSOR TRUSTEE
OF THE MILDRED REYNOLDS MCINTYRE REVOCABLE TRUST
DATED SEPTEMBER 15, 1992

The undersigned, Mildred Reynolds McIntyre, acting Trustee of the Mildred
Reynolds McIntyre Revocable Trust dated September 15, 1992 (the "Trust"), hereby
exercises the authority granted in Section 2.1 of the Trust to designate a
successor Trustee and to resign as acting Trustee of the Trust.

The undersigned, Mildred Reynolds McIntyre, in her capacity as acting
Trustee, appoints J. Scott McIntyre, Jr., of Cedar Rapids, Iowa, as successor
Trustee and vests in J. Scott McIntyre, Jr. all of the powers of Trustee.

The undersigned, Mildred Reynolds McIntyre, hereby resigns as acting
Trustee of the Trust effective March 17, 2003.

IN WITNESS WHEREOF, the undersigned has executed this Resignation of Acting
Trustee and Appointment of Successor Trustee this 13th day of February, 2003.

/s/ Mildred Reynolds McIntyre
-----------------------------
Mildred Reynolds McIntyre

Page 13 of 16

EXHIBIT B TO SCHEDULE 13D

ACCEPTANCE OF TRUST

The undersigned, J. Scott McIntyre, Jr., hereby accepts the appointment as
Successor Trustee of the Mildred Reynolds McIntyre Revocable Trust dated
September 15, 1992 effective March 17, 2003, and hereby agrees to act as Trustee
under and pursuant to the provisions of said Trust declaration.

IN WITNESS WHEREOF, the undersigned has executed this Acceptance of Trust
this 13th day of February, 2003.

/s/ J. Scott McIntyre, Jr.
-------------------------------
J. Scott McIntyre, Jr.

Page 14 of 16

EXHIBIT C TO SCHEDULE 13D

IN THE IOWA DISTRICT COURT IN AND FOR LINN COUNTY

)
IN THE MATTER OF THE ) PROBATE NO. P4624-0777
)
ESTATE OF JOHN SCOTT ) ORDER ACCEPTING
) RESIGNATION OF TRUSTEE
MCINTYRE, DECEASED ) AND DESIGNATING
) SUCCESSOR TRUSTEE
)
)

NOW, on this 17th day of March, 2003, the Application to Accept
Resignation of Trustee and to Designate Successor Trustee comes before the
Court, and the Court being fully advised in the premises, FINDS:

1. Mildred Reynolds McIntyre is currently serving as the Trustee of
the trust created under the will of John Scott McIntyre ("Trust"), pursuant to
appointment by Court Order.

2. Mildred Reynolds McIntyre has now elected to resign as Trustee,
effective upon approval of her resignation by the Court, and her resignation is
on file in these proceedings.

3. Pursuant to Item III(h) of the Last Will and Testament of John
Scott McIntyre, J. Scott McIntyre, Jr. shall be appointed as successor Trustee.

4. Pursuant to Item III(g) of the Last Will and Testament of John
Scott McIntyre, no bond or other security shall be required of the Trustee.

IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that the resignation of
Mildred Reynolds McIntyre as Trustee be accepted and said Trustee is hereby
relieved of her duties and responsibilities as Trustee of the Trust, and is
discharged as a Trustee, and J. Scott McIntyre, Jr. is designated and appointed
to act as successor Trustee, effective upon filing his Oath of Office, and that
no bond is required of said successor Trustee.

/s/ Denver D. Dillard
----------------------------------------------------
Judge/Referee of the Sixth Judicial District of Iowa

Page 15 of 16

EXHIBIT D TO SCHEDULE 13D

JOINT FILING AGREEMENT

J. Scott McIntyre, Jr., the J. Scott McIntyre Revocable Trust dated
December 8, 1992, the Mildred Reynolds McIntyre Revocable Trust dated September
15, 1992 and the Trust under the will of John Scott McIntyre hereby agree and
consent to the joint filing on their behalf of the foregoing Schedule 13D
relating to their beneficial ownership of the Common Stock of United Fire &
Casualty Company.

Dated: March 17, 2003 /s/ J. Scott McIntyre, Jr.
-----------------------------------------
J. Scott McIntyre, Jr.

Dated: March 17, 2003 The J. Scott McIntyre, Jr. Revocable
Trust dated December 8, 1992

By: /s/ J. Scott McIntyre, Jr.
------------------------------------
J. Scott McIntyre, Jr., Trustee

Dated: March 17, 2003 The Mildred Reynolds Revocable
Trust dated September 15, 1996

By: /s/ J. Scott McIntyre, Jr.
------------------------------------
J. Scott McIntyre, Jr., Trustee

Dated: March 17, 2003 Trustee under the will of John Scott McIntyre

By: /s/ J. Scott McIntyre, Jr.
------------------------------------
J. Scott McIntyre, Jr., Trustee

Page 16 of 16