Nippon
                                        New York,NY                                                                                    Commercial Insurance
                                                                                                                    
                                mutual life insurance firms, with more than $400 billion in assets. It serves approximately 300,000 corporate customersA.M. Best Company Inc. for its performance. Service: For more than 18 years, Nippon Life of health benefit products, including medical, life, dental and complete coverage for short-term disability.