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Midland National/North American Life has the best IUL out there in my opinion.
ING has a good product, but their ratings are god awful. Plus, at the same credited rate Midland performs better last I compared the two.
LFG is a close second along with Pac Life.
Agree regarding Midland/N.A
Also agree about second place being PAC life, but I would say I see John Hancock's IUL slightly outpacing Lincoln, Penn Mutual is in there too.