AM Best


A.M. Best Affirms Rating of LUBA Casualty Insurance Company


CONTACTS:

Analyst(s)

Eric Nesbitt

(908) 439-2200, ext. 5629

eric.nesbitt@ambest.com

Henry Witmer

(908) 439-2200, ext. 5097

henry.witmer@ambest.com
Public Relations

Jim Peavy

(908) 439-2200, ext. 5644

james.peavy@ambest.com

Rachelle Striegel

(908) 439-2200, ext. 5378

rachelle.striegel@ambest.com


FOR IMMEDIATE RELEASE

OLDWICK, N.J. - JANUARY 18, 2006 12:00 AM (EST)
A.M. Best Co. has affirmed the financial strength rating of A- (Excellent) of LUBA Casualty Insurance Company, a.k.a. LUBA Workers' Comp (LUBA Casualty) (Baton Rouge, LA). The rating outlook is stable.

Effective January 1, 2006, LUBA Casualty, formerly Louisiana United Businesses Self Insurers Fund, converted from a self insurance fund to an authorized stock company named LUBA Casualty Insurance Company. Concurrently, LUBA Mutual Insurance Company (LUBA Mutual) was also created to ultimately serve as a mutual holding company. LUBA Mutual owns 100% of LUBA Casualty. As part of the transaction, all insurance policies were transferred from the self insurance fund to LUBA Casualty. The company continues to do business under the name of LUBA Workers' Comp.

The rating reflects LUBA Casualty's solid risk-adjusted capitalization, its profitable underwriting and excellent operating performance, as well as its strong business profile in the Louisiana workers' compensation market. These positive rating factors are somewhat mitigated by its business concentration in a single line and single state, which magnifies its exposure to competition and adverse economic and regulatory changes.

For Best's Ratings, an overview of the rating process and rating methodologies, please visit Best's Rating Center.

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A.M. Best Co., established in 1899, is the world's oldest and most authoritative insurance rating and information source.

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AMB# Company Name
074168 LUBA Casualty Insurance Company