Rick, it is something I purchased a number of years ago, so I do not know if the company is still in business. But, here's the data:
AC Auto Reverse Unit for solenoid or electronic e units, Model ARUE.
5.0 amp maximum current, two rail or three rail.
Pocono Mountain Lines
Model Railroad Equipment and Electronics
639 Lakeside Drive, Tobyhanna, PA 19466
(717) 894-4086
It works great with Lionel 400 Budd Car with standard e-unit, too!