A.M. Best is an independent third-party evaluation firm that rates insurance companies on a variety of financial measures allowing the public to make comparisons among companies. Insurance companies considered secure in their financial strength and ability to pay claims are rated A++, or A+ (superior), A, A- (excellent) or B++, B+ (good). Firms considered vulnerable are rated B to D. Ratings of “E” indicates that the company is in regulatory suspension, “F” that the firm is in liquidation, and “S” that rating of the firm has been suspended. In addition to rating firms for their financial ability tomeet policy-holder obligations, Best’s also rates insurance companies’ ability to meet debt obligations.