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Best’s News & Research Service - August 01, 2007 03:09 PM (EDT)

A.M. Best Withdraws Ratings of Jefferson Pilot Financial Insurance Company Due to Entity Merger

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OLDWICK, N.J. //BestWire// - A.M. Best Co. has withdrawn the financial strength rating (FSR) of A+ (Superior) and the issuer credit rating (ICR) of “aa” of Jefferson Pilot Financial Insurance Company (JP Financial) (Nebraska). These rating actions are a result of the merger of JP Financial into its affiliate, The Lincoln National Life Insurance Company (LNL) (Fort Wayne, IN).

The merger was effective July 2, 2007. JP Financial was a former subsidiary of Lincoln National Corporation (LNC) [NYSE: LNC] (Philadelphia, PA). The FSR of A+ (Superior) and ICR of “aa” of LNL are unchanged by this transaction.

For Best’s Ratings, an overview of the rating process and rating methodologies, please visit http://www.ambest.com/ratings



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