IRS REQUIRED TAX DISCLOSURE: Information contained herein is not intended or written to be used, and cannot be used, for the purpose of avoiding any tax penalties.  This document is written to support the promotion or marketing of the transactions or matters discussed.  You should seek advice based on you particular circumstances from an independent tax advisor.

This information is provided for general consumer educational purposes and is not to be relied upon in any decision whether to enter into an installment sale.  Allstate Life Insurance Company cannot predict actual tax consequences for any given situation because relevant tax law, which may include statutes, regulation, ruling, treaties, or conventions, is subject to change.  The information is not intended to provide legal, tax or investment advice.  For individual advice, you should consult you legal or tax advisor.