American Empire Underwriters, also known as AEU, acts as a producing managing general agency for American Empire Surplus Lines Insurance Company, which provides excess and surplus facility for brokerage firms that do business on a wholesale basis. American Empire Underwriters writes umbrella, excess umbrella, general liability and form excess business through wholesalers and retailers. Incorporated in 1976, it serves clients in the southeastern and southwestern United States. The agency accepts business through licensed surplus lines brokers and agents. American Empire Underwriters is a part of American Empire Group, which is owned by Great American Insurance Group.