Wilton Re
Press Releases

A.M. Best Affirms Ratings of Wilton Re; Upgrades and Assigns Ratings to American Life Insurance Company of New York

OLDWICK, N.J., OCTOBER 04, 2006
A.M. Best Co. has affirmed the financial strength rating (FSR) of A- (Excellent) and the issuer credit rating (ICR) of "a-" of Wilton Reinsurance Bermuda Limited (Hamilton, Bermuda) and Wilton Reassurance Company

(Plymouth, MN) (together known as Wilton Re). A.M. Best has also upgraded the FSR to A- (Excellent) from B (Fair) and assigned an ICR of "a-" to The American Life Insurance Company of New York (New York) (ALIC) following the completion of its acquisition by Wilton Re. The outlook for all ratings is stable.

Wilton Re's rating affirmations reflect its continued strategy of growth through targeted acquisitions as evidenced by its recently completed purchase of three New York licensed companies and its earlier acquisition in 2006 of approximately one-half of the life and annuity business of JP Morgan Chase & Co., which was acquired by Protective Life Corporation (Birmingham, AL).

The New York transactions--which add approximately $1 billion of life insurance and annuity reserves to Wilton Re--entail the amalgamation of Utica National Life (Utica) (Utica, New York) and North American Company for Life and Health New York (NANY) (New York, NY) into ALIC. ALIC will be renamed Wilton Re New York and will serve as the New York marketing arm for Wilton Re. Given its strategic importance to Wilton Re, ALIC's FSR is being upgraded to the level of its parent. Concurrently, A.M. Best is withdrawing the FSRs of B++ (Very Good) and A- (Excellent) of Utica and NANY, respectively, and assigning both companies an NR5 (Not Formally Followed) status.

Although Wilton Re maintains a very strong risk-adjusted capital position, recent acquisition activity has deployed substantially all of its existing firm capital commitments. 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 established. Based on Wilton Re's continued execution of its business plan and successful past capital raising initiatives, A.M. Best believes Wilton Re will raise the capital required to be able to meet A.M. Best's expectations and support its growth objectives. However, should Wilton Re be unsuccessful in its capital raising initiatives, A.M. Best would reassess all of its 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 large transactions. Moreover, A.M Best believes direct writers are retaining more business, which may pressure Wilton Re's longer-term growth prospects for traditional life reinsurance business.

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

A.M. Best's credit ratings are independent and objective opinions, not statements of fact. A.M. Best is not an Investment Advisor, does not offer investment advice of any kind, nor does the company or its Ratings Analysts offer any form of structuring or financial advice. A.M. Best's credit opinions are not recommendations to buy, sell or hold securities, or to make any other investment decisions.

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