Lincoln Benefit Page 1 of 1 Data for Year-End 2009 from the life insurance companies' statutory annual statements. All dollar amounts are in thousands. All ratings shown are current as of July 01, 2010. Presented by: Michelle Lauritzen, 3700 Embassy Drive, Akron, OH 44333 Phone: 330-576-1100 Email: michellel@buaweb.com Group Affiliation: Allstate Financial Address: 2940 South 84th Street Lincoln NE 68506-4142 Phone: 800-525-9287 Ratings A.M. Best Company(Best's Rating, 15 ratings) A+ (2) Standard & Poor's(Financial Strength, 20 ratings) AA- (4) Moody's(Financial Strength, 21 ratings) A1 (5) Fitch Ratings(Financial Strength, 21 ratings) A- (7) TheStreet.com(Safety Rating, 16 ratings) B+ (4) Comdex(Percentile in Rated Companies) 88 Invested Assets Total Invested Assets 269,440 Bonds - 111.3% Stocks - 0.0% Mortgages - 0.0% Real Estate - 0.0% Policy Loans - 0.0% Cash & Short-Term - -12.0% Other - 0.8% Non-Performing Assets Bonds In or Near Default 0.0% Problem Mortgages 0.0% Real Estate Acquired by Foreclosure 0.0% Total Non-Performing Assets/Surplus & AVR 0.0% As a Percent of Invested Assets 0.0% Income & Earnings Total Income 271,529 Net Premiums Written 0 Earnings Before Dividends and Taxes 12,473 Net Operating Earnings 8,525 Domicile: NE NAIC Number: 65595 Year Established: 1938 Company Type: Stock Assets & Liabilities Total Admitted Assets 2,418,532 Total Liabilities 2,112,535 Separate Accounts 2,039,647 Total Surplus & AVR 306,909 As % of General Account Assets 81.0% Investment Yields 0.0% 2.0% 4.0% 6.0% 8.0% 2005 Yields - 6.70% 2006 Yields - 6.57% 2007 Yields - 6.25% 2008 Yields - 5.49% 2009 Yields - 4.37% 5 Year Average 5.88% Bond Quality Class 1 Highest - 97.6% Class 2 Higher - 2.4% Class 3 Medium- 0.0% Class 4 Low - 0.0% Class 5 Lower - 0.0% Class 6 In or Near Default - 0.0% 2.4%