Wilton Re
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A.M. Best Affirms Ratings of Wilton Re

OLDWICK, N.J., FEBRUARY 08, 2006 - A.M. Best Co. has affirmed the financial strength rating of A- (Excellent) and issuer credit rating of "a-" of Wilton Reinsurance Bermuda Limited (Hamilton, Bermuda) and Wilton Reassurance Company (Minneapolis, MN) (together known as Wilton Re). All ratings have a stable outlook.

The rating affirmations follow Wilton Re's announcement of its intent to reinsure approximately one-half of the life and annuity business of JPMorgan Chase & Co. [NYSE: JPM], which is being acquired by Protective Life Corporation (Protective) [NYSE: PL] (Birmingham, AL). (See related February 8, 2006 press release on Protective.) The primary business includes over 1.2 million policies, mainly guaranteed level term, traditional fixed and 403(b) variable annuities and universal life. The variable business is expected to be reinsured with Goldman Sachs Risk Services. The proposed reinsurance transaction would provide significant improvement in scale for Wilton Re and validation for its business model. The closing of the transaction is expected in the third quarter of 2006.

Although Wilton Re has the current resources to assume the Chase business and maintains a very strong risk-adjusted capital position, this transaction, along with Wilton Re's other new business activities, deploys substantially all of its existing firm capital commitments of $628 million. Thus, in order for Wilton Re to continue to execute its planned strategy of block acquisitions and traditional life reinsurance business, additional capital raising initiatives must be effected. Based on Wilton Re's execution of its business plan during its first year of operations and the initial successful capital raise, A.M. Best fully expects Wilton Re will raise the required capital needed to grow the company and achieve greater scale and improved earnings. However, should Wilton Re be unsuccessful in its capital raising initiatives, A.M. Best would reassess the current ratings.

Offsetting rating factors include the lack of operating history, the uncertainties surrounding its planned capital raising initiatives and the execution risks inherent in any large transaction. In addition, A.M Best believes the rate of growth of the U.S. life reinsurance market has slowed, which may pressure Wilton Re's longer-term growth prospects.

For Best's Ratings, an overview of the rating process and rating methodologies, please visit Best's Rating Center.

For current Best's Ratings, independent data and analysis on more than 330 reinsurance companies, please visit Best's Reinsurance Center.

A.M. Best Co., established in 1899, is the world's oldest and most authoritative insurance rating and information source.

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Public Relations Analyst(s)
Jim Peavy
(908) 439-2200, ext. 5644
james.peavy@ambest.com
Edward Eyring
(908) 439-2200, ext. 5123
edward.eyring@ambest.com
Rachelle Striegel
(908) 439-2200, ext. 5378
rachelle.striegel@ambest.com
Bill Pargeans
(908) 439-2200, ext. 5359
william.pargeans@ambest.com

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