Litigation

Top 100 US Life/Health Underwriters (currently or formerly writing structured settlements, ranked by admitted assets

Source: Best's Review July 2009, from insurer annual statements)

1. Metropolitan Life and affiliated companies  $436, 091,585

2. Prudential of America Group  $367,245,599

3. AIG Life Group  $312,735,278

4. Hartford Life Insurance Group $219,495,475

5. Manulife Financial (includes John Hancock) $217,242,055

7. New York Life Group $201,809,229

8  AEGON USA Group  $179,836,971

9. ING USA Life Group $178,478,036

13.MassMutual Finl Group $132,968,358

15. Pacific Life Group  $97,906,637

21. Allstate Financial $74,067,855

22. Genworth Finl Group $63,152,639

27. Aviva USA Group $43,367,009

36. AETNA Inc. $24,263,282

40. Symetra Life Group  $21,281,572

50.  USAA Life Group 15,174,746

59. Liberty Life Assurance Comapny of Boston $12,983,175

86. Presidential Life 3,613,990

91. Continental Assurance Company $3,208,225

Life/Health Insurers Rated A.M. Best  "A" or Better for 50 Years, or better** ( and current rating, number of years A or better)

Aviva Life and Annuity Company, A,  81 years

Canada Life Assurance Company A+, 61 years

Hartford Life Insuarnce Company A, 60 years

Massachusetts Mutual Life Insurance Company  A++ 61 years

Metropolitan Life Insurance Company  A+ 82 years

New York Life Insurance Company, A++, 82 years

United of Omaha Life Insurance Company A+  54 years

Best's includes a disclaimer with its ratings which states that its Financial Strength Rating is an independent opinion of an insurer's financial strength and ongoing insurance policy based on a comprehensive quantitative and qualitative evaluation of a company's balance sheet strength, operating performance and business profile.

**While not noted by A.M. Best in the July 2009 report,  Symetra Life Insurance Company came about when SAFECO spun off Safeco Life Insurance Company and the company was renamed Symetra Life Insurance Company.  It should be noted by readers that during both the time period that the company was called SAFECO Life Insurance Company and the time after the spin off (when it was renamed Symetra Life Insurance Company),  the company has enjoyed at least an "A" rating from AM Best. The time periods span over 50 years.