There are a number of insurance companies that specialize in offshore insurance products. L&A feels it has a unique advantage as many of these companies are domiciled in Bermuda. These companies are very selective when contracting General Agents and L&A has worked very hard to secure and maintain distribution agreements with these companies.

Below is a list of L&A’s primary insurance carriers. L&A also has access to other smaller firms that specialize in niche products.

Sun Life Assurance Company of Canada

Sun Life Assurance Company of Canada offers life insurance and annuity products to international clients through its Bermuda operations. Sun Life Financial has been in business since 1871 and as of September 30th, 2007 had total assets under management of CDN $496 billion. Additional information on the Sun Life Financial group of companies can be found at www.sunlife.com. For more information on Sun Life Insurance Company of Canada’s Bermuda Operations please go to www.sunlife.bm.

Manulife Financial

Manulife Financial is a AAA rated insurer with a global footprint. Its vision is to be the most professional life insurance company in the world, providing the very best financial protection and investment management services tailored to customers in every market where they do business. Additional information on Manulife Financial can be found at www.manulife.com.

Transamerica Life International (Bermuda) Ltd. (“TLIB”)

TLIB is a Bermuda exempted life insurance company registered and licensed as a long term insurer under the Bermuda Insurance Act 1978 and incorporated pursuant to the Bermuda Companies Act 1981 on 26th May 1999. TLIB is also registered under the Segregated Accounts Companies Act 2000. TLIB currently holds a Fitch AA+ IFS Rating. TLIB is a wholly owned subsidiary of Scottish Equitable International Services Ltd., (an Irish Company) which in turn is a wholly owned subsidiary of AEGON Ireland Holding BV, which in turn is owned by AE International NV which is owned by AEGON N.V, the Netherlands-based Insurance Group. Information on the ultimate parent of TLIB, AEGON N.V. can be obtained via the website, www.aegon.com.

Acadia Life Limited

Acadia Holding Corporation is the parent company of Acadia Life International Limited and its wholly owned subsidiary, Acadia Life Limited (collectively referred to as “Acadia” or the “Companies”). Acadia Life Limited is a life insurance carrier that has elected to be treated as a U.S. tax-payer under Section 953(d) of the Internal Revenue Code. Acadia’s products are comprised of various variable life, annuity and other life contingent investment oriented products sold to sophisticated high net worth individuals, U.S., and foreign trusts, as well as corporations. The Companies were originally formed in 1996 as MRM Life Limited. Acadia Holding purchased the Companies in 2002.

Acadia seeks a competitive advantage by utilizing tax favored Variable Universal Life Insurance and Variable Annuity products as the platform to enhance investor performance while wrapping legally unique and superior investment management vehicles. Please visit Acadia’s website at: www.acadialife.bm for more information.

AIG Life of Bermuda

AIG Life of Bermuda, Ltd., is domiciled and incorporated in Bermuda, where it is licensed as a long-term insurer. The company is owned by American General Corporation, a wholly-owned subsidiary of AIG. AIG Life of Bermuda, Ltd. (AIG Bermuda), develops, sells and administers private placement variable insurance products specially tailored for the unique needs of the world's affluent. High-net-worth individuals have special investment, asset protection and estate planning needs. AIG Bermuda understands this and offers first-rate products and services to meet those needs.