Toa Reinsurance Company of America is an underwriter of all lines of assumed re-inssurance for ceding companies and other insurance entities located throughout North America. It is rated an A-company by A.M. Best and AA by Standard and Poor s. Located in Morristown, N.J., the company was founded in 1982 and operated as a strategic partner of The Mercantile & General Reinsurance Company of America. In 1997, The Toa Reinsurance Company purchased the company, and it also became a provider of facultative, program and treaty re-insurance products through re-insurance brokers. As the principal overseas subsidiary of The Toa Reinsurance Company of Tokyo, Toa Reinsurance Company of America offers a market for most lines of property/casualty re-insurance products.