Because the settlement payments will come from the annuity issuer at various times in the future, it is important to evaluate the financial strength of the annuity issuer and the surety that might be called upon to make such payments. 

The victim or his or her representative should review either a financial statement or another competent source of financial information about each company. Financial statements often are found on insurance companies' websites.

Start with the Directory of Insurance Companies on the Internet. After finding the company's website, locate the investors' section. Locate the most recent SEC filings, especially the 10-K.

The company that issues the annuity should be of substantial size and have at least $100,000,000.00 of capital and surplus, exclusive of any mandatory security valuation reserve. The victim or representative also should obtain current ratings from any of the following rating companies:

A great website to get ratings and other information about insurance companies and insurance topics is Insurance Quotes.