Considerations ...

1. Real or personal property sold by a dealer or a person who regularly sells property on the installment plan and property included in inventory do not qualify for the installment sale treatment under IRC Section 453.  Marketable securities are not eligible for installment sale treatment.  Other restrictions apply.  Please consult you tax advisor before entering into an installment sale agreement.
    
2. Special rules apply to non-dealers.  Please consult your tax advisor to determine whether those rules could impact your agreement.
    
3. Based on the claims-paying ability of Allstate Life Insurance Company.
    
4. The seller is responsible for reporting any applicable installment sale income to the Internal Revenue Service and should consult with his or her own independent tax advisor for details.

* Not FDIC, NCUA/NCUSIF insured * Not a deposit * No bank or
credit union guarantee * Not insured by any federal government agency

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.