NEW YORK (AP) ? Bermuda-based ACE Ltd. said yesterday that it has received subpoenas from the Securities and Exchange Commission and the New York attorney general?s office requesting documents involving nontraditional insurance products.

The SEC has been looking into insurance products that some insurance companies sold to businesses to help them smooth out earnings. New York Attorney General Eliot Spitzer launched a wide-ranging probe of insurance company practices last spring and has since filed two lawsuits against insurance brokerages.

ACE said the documents requested dealt with ?nontraditional, or loss mitigation, insurance products.? It did not give other details.

The company noted that ?ACE has not been named or referenced in any lawsuits stemming from the investigation.? ACE said it was complying with the subpoena.

Company officials could not immediately be reached for comment.

ACE shares closed up 9 cents at $39.29 yesterday on the New York Stock Exchange.