Best's rating changes.

This edition of Best's Rating Changes reflects all rating changes--assignments, changes or placed under review--that occurred for life, health and property/casualty insurers domiciled in North America, as well as international insurance companies, since this section last appeared in the January 2006 edition of Best's Review.

See page 23 for the current Guide to Best's Financial Strength Ratings or visit the A.M. Best Co. Web site at www.ambest.com/ratings/guide.html for detailed rating definitions. The A.M. Best rating of any company and basic company information also are available free of charge at www.ambest.com/ratings/access.html.

Ratings Changed

Rating                                              Current   Previous
Action   Company Name & Domicile            AMB#     Rating     Rating

         Life/Health

         American States Life Insurance     06105   NR-5      A
         Company
         US: Indiana

New      Assn D'Hospitalisation             66881   A-
         Canassurance
         Canada: Quebec

New      Canassurance Compagnie             66878   A-
         D'Assurance
         Canada: Quebec

--       Centurion Life Insurance Company   06276   A         A+
         US: Missouri

         Delta Dental Plan of Indiana Inc   64694   NR-5      B pd
         US: Indiana

         National Life Assurance Co of      06789   NR-5      A
         Canada
         Canada: Ontario

         UDC Life and Health Insurance      68375   NR-5      A-
         Company
         US: Oklahoma

         United Dental Care Insurance       60035   NR-5      A-
         Company
         US: Arizona

         UPMC Health Benefits Inc           12486   NR-3      B++
         US: Pennsylvania

New      UPMC Health Network Inc            64808   B++       NR-2
         US: Pennsylvania

+        World Insurance Company            07262   A-        B++
         US: Nebraska

         HMO

New      Carolina Care Plan Inc             68944   B         B pd
         US: South Carolina

         Denticare Inc (Kentucky)           65715   NR-5      A-
         US: Kentucky

         HealthGuard of Lancaster Inc       68714   NR-3      A-
         US: Pennsylvania

         MagnaHealth of New York Inc        64568   F         NR-5
         US: New York

New      Neighborhood Health Partnership    64001   B++       C pd
         Inc
         US: Florida

         Pacific Union Dental Inc           64658   NR-2      B pd
         US: California

New      UPMC For You Inc                   64807   B+        NR-2
         US: Pennsylvania

         Property/Casualty

         ACE Employers Insurance Company    02831   NR-5      A+
         US: Pennsylvania

         ACE Insurance Company of Texas     02261   NR-5      A+
         US: Texas

         Allied Insurance Company           03805   NR-5      A+
         US: California

--       ANPAC Louisiana Insurance          12472   A-        A+
         Company
         US: Louisiana

         CII Insurance Company              12208   NR-5      B-
         US: California

         Cortlandt Insurance Company        12129   NR-5      B-
         US: Texas

+        FFVA Mutual Insurance Co           11868   A         A-
         US: Florida

         INA Surplus Insurance Company      01973   NR-5      A+
         US: Pennsylvania

+        Peak P & C Ins Corp                11414   A+        B u
         US: Colorado

-        PXRE Reinsurance Company           02797   B+ u      B++
         US: Connecticut

         Sea Insurance Company of America   02094   NR-5      C++
         US: New York

New      Universal Underwriters Group       18661   A
         US: Kansas

+        Viking County Mutual Insurance     03626   A+        B u
         Company
         US: Texas

+        Viking Insurance Company of        04410   A+        B u
         Wisconsin
         US: Colorado

New      Western Mutual Insurance Group     04066   A-
         US: California

         Western Mutual Pool                18192   NR-5      A-
         US: California

         International

         Bayerische Versicherungsbank AG    86590   NR-5      A+
         Germany

New      Exporters Insurance Company        78184   A-
         (Europe) Ltd
         United Kingdom

New      First Capital Insurance Ltd        89433   A-        NR-5
         Singapore

         Frankfurter Verischerungs-AG       86591   NR-5      A+
         Germany

         Independent Insurance Company      85515   NR-5      F
         Limited
         United Kingdom

--       PXRE Group                         84807   B+ u      B++
         Bermuda

--       PXRE Reinsurance Ltd.              84141   B+ u      B++
         Bermuda

--       Robert Wood Johnson Univ           74553   B+        B++
         Hospital Haml
         Bermuda

         Zurich Financial Services Group    86976   NR-5      A
         Switzerland

         Ratings Under Review

         Life/Health

U        Allmerica Financial Life Ins &     08491   B+ u      B+
         Ann Co
         US: Massachusetts

         Property/Casualty

U        California Insurance Company       02637   A- u      A-
         US: California

U        Continental National Indemnity     13065   A- a      A-
         Company
         US: Ohio

U        Dealers Assurance Company          01791   A- u      A-
         US: Ohio

U        North American Casualty Group      18683   A- u      A-
         US: California

Rating Action: (+) or (-) Rating upgraded or downgraded; (New)
Assigned initial rating; (u) Rating placed under review.