Great American Financial Resources, Inc. is a holding company that markets retirement products, primarily fixed and variable annuities, as well as various forms of life and supplemental health insurance through its subsidiaries. The Company is an 83%-owned subsidiary of American Financial Group, Inc. The Companys subsidiaries include Great American Life Insurance Company, Annuity Investors Life Insurance Company, Loyal American Life Insurance Company, Great American Life Assurance Company of Puerto Rico, United Teacher Associates Insurance Company and Manhattan National Life Insurance Company.