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 February 2006 edition of Best's Review.

See page 20 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 Life Insurance        06084   B         B+ u
           Co of NY
         US: New York

         Catholic Family Life           06189   NR-4      B+
           Insurance
         US: Wisconsin

         Columbian Family Life          06758   NR-5      B++
           Insurance Company
         US: New York

         Family Guaranty Life           68415   NR-5      F
           Insurance Company
         US: Mississippi

         Franklin Protective Life       08378   NR-5      F
           Insurance Co
         US: Mississippi

         ING Insurance Company of       68073   NR-5      A+
           America
         US: Florida

         International Financial        06484   NR-5      F
           Svcs Lf Ins Co
         US: Missouri

-        Jefferson National Life        06475   B         B+ u
           Insurance Co
         US: Texas

+        Liberty Life Assurance         06627   A         A-
           Company of Boston
         US: Massachusetts

         Life Insurance Company         06643   NR-5      A
           of Georgia
         US: Georgia

         Lifeguard Life Insurance       08629   NR-5      F
           Company
         US: California

         London Pacific Life &          07056   NR-5      F
           Annuity Company
         US: North Carolina

         National Affiliated            09411   NR-5      F
           Investors Lf Ins Co
         US: Louisiana

         Old West Annuity & Life        07957   NR-3      E
           Insurance Co
         US: Arizona

+        Union Central Life             07150   A         A- u
           Insurance Company
         US: Ohio

HMO

+        Aetna Health Inc (a FL corp)   60120   A         A-
         US: Florida

         AmCare Health Plans of         64090   NR-5      F
           Louisiana Inc
         US: Louisiana

         AmCare Health Plans of         64088   NR-5      F
           Oklahoma Inc
         US: Oklahoma

         Community Choice Michigan      64042   NR-5      E
         US: Michigan

+        Health Alliance                68039   B++       B+
           Medical Plans
         US: Illinois

         Lifeguard Inc                  68738   NR-5      F
         US: California

         OATH                           60149   NR-5      F
         US: Louisiana

         PrimeHealth of Alabama Inc     64256   NR-5      F
         US: Alabama

         Renaissance Health Plan        64200   NR-5      F
         US: Ohio

         Tennessee Coordinated          68942   NR-5      F
           Care Network
         US: Tennessee

         UAHC Health Plan of            64435   NR-5      E
           Tennessee Inc
         US: Tennessee

         Ultimed HMO of Michigan Inc    64284   E         NR-5
         US: Michigan

         XANTUS Healthplan of           68883   NR-5      F
           Tennessee Inc
         US: Tennessee

Property/Casualty

         Alea Group--U.S. *             18590   NR-4      B
         US: New York

         Alea North America Insurance   12467   NR-4      B
           Company *
         US: New York

         Alea North America Specialty   11432   NR-4      B
           Ins Co *
         US: Delaware

-        Allied World Assurance         12525   A u       A+ u
           (US) Inc.
         US: Delaware

-        American Road Insurance        00152   B++       A-
           Company
         US: Michigan

+        Consumers Insurance USA, Inc   11775   B+        B
         US: Tennessee

New      Continental National           13065   A-
           Indemnity Company
         US: Ohio

+        Encompass Home and Auto        12535   A+        A-
           Ins Co
         US: Illinois

+        Encompass Independent          12536   A+        A-
           Insurance Company
         US: Illinois

+        Encompass Insurance Company    11703   A+        A-
           of America
         US: Illinois

New      Encompass Insurance Company    10130   A+
           of MA
         US: Massachusetts

+        Encompass Property &           11702   A+        A-
           Casualty Company
         US: Illinois

-        Farmers Home Group             03925   B+        B++
         US: Minnesota

-        Farmers Home Mutual            00368   B+        B++
           Insurance Company
         US: Minnesota

+        Guardian Insurance             11328   B++       B+
           Company, Inc
         US: U.S. Virgin Islands

-        Insurance Corporation of       02643   A-        A u
           Hannover
         US: Illinois

-        Louisiana Farm Bureau          00561   B+        A- u
           Mutual Ins Co
         US: Louisiana

-        Newmarket Underwriters         12526   A u       A+ u
           Insurance Company
         US: New Hampshire

New      North American Casualty        18683   A-
           Group
         US: California

-        Pioneer Insurance              02847   B+        B++
           Company (MN)
         US: Minnesota

New      Praetorian Financial Group     18681   A-
         US: Delaware

         Royal & Sun Alliance Ins       86191   NR-5      A-
           Pool of Canada
         Canada: Ontario

+        Sublimity Insurance Company    03614   B++       B+
         US: Oregon

New      Tower Group Companies          18668   A-
         US: New York

-        Unifund Assurance Company      86836   C         B++
         Canada: Newfoundland

-        Western Assurance Company      85958   B++       A-
         Canada: Ontario

-        Western Home Insurance         03561   B+        B++
           Company
         US: Minnesota

+        Westmerica Insurance Company   72129   A-        B++
         US: Colorado

         Zenith Star Insurance          11415   NR-5      A-
           Company
         US: Texas

International

         Alea (Bermuda) Ltd *           86991   NR-4      B
         Bermuda

         Alea Europe Limited *          85734   NR-4      B
         Switzerland

         Alea Global Risk Limited *     72216   NR-4      B
         Jersey

         Alea Group *                   51009   NR-4      B
         Bermuda

         Alea Jersey Limited *          72178   NR-4      B
         Jersey

         Alea London Limited *          85333   NR-4      B
         United Kingdom

-        Allied World Assurance Co      83090   A u       A+ u
           (Europe) Ltd
         Ireland

-        Allied World Assurance Co      89238   A u       A+ u
           (Re) Ltd
         Ireland

-        Allied World Assurance         84808   A u       A+ u
           Company Ltd
         Bermuda

         Erika Insurance Ltd. (publ)    87809   NR-4      B++
         Sweden

         Liberty International          87184   NR-3      A
           Insurance Company
         Ireland

New      Lloyd's Syndicate 1007         48209   A s
         United Kingdom

New      Lloyd's Syndicate 2147         48329   A s
         United Kingdom

New      Milli Reasurans Turk           85454   B+        NR-5
           Anonim Sirketi
         Turkey

Ratings Under Review

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

Life/Health

U        Cherokee National Life         06214   A- u      A-
           Insurance Company
         US: Georgia

U        Continental Life Ins Co        09502   B++ u     B++
           of Brentwood TN
         US: Tennessee

HMO

U        CHA HMO Inc                    64403   B+ u      B+
         US: Kentucky

Property/Casualty

U        CNL/Insurance America Inc      00183   B u       B
         US: Georgia

U        Trans City Casualty            11062   B++ u     B++
           Insurance Company
         US: Arizona

* Rating was downgraded from B++ to B on Jan. 30. Current rating
effective Jan. 30.

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