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Life Company Ratings Comparison             S&P Fitch Moodys AM Best Assignment Company (all qualified cases): Allstate Assignment Co. Not Rated     Assignment Company  (all non-qual. cases): Allstate Int'l Assignments Not Rated     Annuity Issuer  (qualified and non-qual. non-NY cases): Allstate Life Ins. Co. AA- A A1 A+XV Annuity Issuer (qualified NY cases): Allstate Life Ins. Co. of NY AA- A A1 A+XV           S&P Fitch Moodys AM Best Assignment Company (non-NY cases): American General Annuity Svcs Corp. Not Rated     Annuity Issuer (non-NY cases): American General Life Ins. Co. A+ A- A1 A XV Corporate Guarantor (non-NY cases): AGC Life Ins. Co. n/r A- n/r A XV Assignment Company (NY cases): American Home Assurance Co.*** A+ A+ Aa3 A XV Annuity Issuer (NY cases): AI Life Assurance Co. of NY A+ A- A1 A XV             S&P Fitch Moodys AM Best Assignment Company  (all cases): John Hancock Assignment Company Not Rated     Annuity Issuer and Corporate Guarantor (all cases): John Hancock Life Ins. Co. AA+ AA Aa3 A+XV             S&P Fitch Moodys AM Best Assignment Company (qualified LM cases): Liberty Assignment Corporation Not Rated     Assignment Company (qualified non-LM cases): Employers Ins. of Wausau A- A- n/r A XV Assignment Company (non-qual. cases): BARCO Assignments, Ltd. Not Rated     Annuity Issuer  (all cases): Liberty Life Assurance Co. of Boston A- n/r n/r AIX Corporate Guarantor (all cases) and Premium payee (non-qual. LM cases): Liberty Mutual Ins. Co. A- A- A2 A XV             S&P Fitch Moodys AM Best Assignment Company (all fixed and variable cases): MetLife Tower Resources Group, Inc. Not Rated     Annuity Issuer(all fixed and variablecases): Metropolitan Life Ins. Co. AA- AA Aa2 A+XV Corporate Guarantor (fixed cases): Metropolitan Life Ins. Co. AA- AA Aa2 A+XV Annuity Issuer (all reinsurance cases): MetLife Ins. Co. of CT AA- AA Aa2 A+XV             S&P Fitch Moodys AM Best Assignment Company (all cases): New York Life Ins. & Annuity Corp.*** AAA AAA Aaa A++XV Annuity Issuer (all cases): New York Life Ins. Co. AAA AAA Aaa A++XV             S&P Fitch Moodys AM Best Assignment Company  (all cases): Pacific Life  & Annuity Services, Inc Not Rated     Annuity Issuer (all cases): Pacific Life & Annuity Co. AA- AA- A1 A+XV Corporate Guarantor (all cases): Pacific LifeCorp Not Rated                 S&P Fitch Moodys AM Best Assignment Company (all qualified cases): PASSCorp Not Rated     Annuity Issuer and Corporate Guarantor (all cases): Prudential Insurace Co. of America AA- A+ A2 A+XV             S&P Fitch Moodys AM Best Assignment Company (non-NY cases): Symetra Assigned Benefits Services Co. Not Rated     Annuity Issuer  (non-NY cases): Symetra Life Ins. Co. A A+ A2 A XIII All qualified, assigned premium checks can be made payable to the assignment company except where noted with ***. ***Premium checks are made payable to a company other than the assignment company.  ***See Summit manual for premium check payee. S&P info obtained from www.standardandpoors.com as of 10/27/09. Fitch info obtained from www.fitchratings.com as of 10/27/09 Moodys info obtained from www.moodys.com as of 10/27/09. AM Best info obtained from www.ambest.com as of 10/27/09. Distributed by Summit Structured Settlements. While we believe this information is accurate, Summit Structured Settlements takes no responsibility for its correctness. This is for informational purposes only.

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