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Exhibit 99
THE ALLSTATE CORPORATION
POLICY REGARDING PRE-APPROVAL OF INDEPENDENT REGISTERED PUBLIC ACCOUNTANT'S
SERVICES
PURPOSE AND APPLICABILITY
The Audit Committee recognizes the importance of maintaining the independent and
objective stance of our Independent Registered Public Accountant. We believe
that maintaining independence, both in fact and in appearance, is a shared
responsibility involving management, the Audit Committee, and the Independent
Registered Public Accountant.
The Committee recognizes that the Independent Registered Public Accountant
possess a unique knowledge of the Corporation and its subsidiaries and can
provide necessary and valuable services to the Corporation in addition to the
annual audit. The provision of these services is subject to three basic
principles of auditor independence: (i) auditors cannot function in the role of
management, (ii) auditors cannot audit their own work; and (iii) auditors cannot
serve in an advocacy role for their client. Consequently, this policy sets forth
guidelines and procedures to be followed by this Committee when approving
services to be provided by the Independent Registered Public Accountant.
POLICY STATEMENT
Audit Services, Audit-Related Services, Tax Services, Other Services, and
Prohibited Services are described in the attached appendix. All services to be
provided by the Independent Registered Public Accountant must be approved by the
Audit Committee or the Chair of the Audit Committee. Neither the Audit Committee
nor the Chair will approve the provision of any Prohibited Services by the
Independent Registered Public Accountant.
PROCEDURES
In connection with the approval by the Audit Committee of the engagement of the
Independent Registered Public Accountant to provide Audit Services for the
upcoming fiscal year, the Independent Registered Public Accountant will submit
to the Committee for approval schedules detailing all of the specific proposed
Audit, Audit-Related, Tax, and Other Services, together with estimated fees for
such services that are known as of that date. Subsequent to the Audit
Committee's approval of audit engagement, Corporation management may submit to
the Committee or the Chair for approval schedules of additional specific
proposed Audit, Audit-Related, Tax, and Other Services that management
recommends be provided by the Independent Registered Public Accountant during
the audit and professional engagement period. Regardless of when proposed to the
Committee or the Chair, each specific service will require approval by the
Committee or the Chair before commencement of the specified service. The
Independent Registered Public Accountant will confirm to the Committee or the
Chair that each specific proposed service is permissible under applicable
regulatory requirements.
Prior to approval of any specific Tax Service, the Independent Registered Public
Accountant shall also provide to the Committee or the Chair a written
description of (i) the scope of the service and the related fee structure, (ii)
any side letter or other agreement between the Independent Registered Public
Accountant and the Corporation or any subsidiary regarding the service, and
(iii) any compensation arrangement or other agreement between the Independent
Accountant and any person with respect to promoting, marketing, or recommending
a transaction covered by the service.
As amended, effective February 23, 2009
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THE ALLSTATE CORPORATION
POLICY REGARDING PRE-APPROVAL OF INDEPENDENT REGISTERED PUBLIC ACCOUNTANT'S
SERVICES
DELEGATION TO CHAIR
In addition to the Audit Committee, the Chair of the Audit Committee has the
authority to grant approvals of services to be provided by the Independent
Registered Public Accountant. The decisions of the Chair to approve services
shall be reported to the Audit Committee at each of its regularly scheduled
meetings.
REVIEW OF SERVICES
At each regularly scheduled Audit Committee meeting, the Audit Committee shall
review a report containing (i) a summary of any services approved by the Chair
since the Committee's last regularly scheduled meeting and (ii) an updated
projection for the current fiscal year, presented in a manner consistent with
the proxy disclosure requirements, of the estimated annual fees to be paid to
the Independent Registered Public Accountant.
As amended, effective February 23, 2009
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THE ALLSTATE CORPORATION
POLICY REGARDING PRE-APPROVAL OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTANT'S SERVICES
APPENDIX
AUDIT SERVICES
1. Annual financial statement audit
2. Review of quarterly financial statements
3. Statutory audits
4. Attestation report on management's assessment of internal controls over
financial reporting
5. Consents, comfort letters, and reviews of documents filed with the
Securities and Exchange Commission
AUDIT-RELATED SERVICES
1. Accounting consultations relating to accounting standards, financial
reporting, and disclosure issues
2. Due diligence assistance pertaining to potential acquisitions,
dispositions, mergers, and securities offerings
3. Financial statement audits and attest services for non-consolidated
entities including employees benefit and compensation plans
TAX SERVICES
1. Domestic and international tax compliance, planning, and advice
2. Expatriate tax assistance and compliance
OTHER SERVICES
Any service that is not a Prohibited Service, Audit Service, Audit-Related
Service, or Tax Service
PROHIBITED SERVICES
The following services, as more fully described in Regulation S-X, Rule 2-01, of
the Securities and Exchange Commission, are Prohibited Services; provided
however, that the services described in items 1 through 5 are not Prohibited
Services if it is reasonable to conclude that the results of such services will
not be subject to audit procedures during an audit of the Corporation's
financial statements:
1. Bookkeeping or other services related to the accounting records or
financial statements
2. Financial information systems design and implementation
3. Appraisal or valuation services, fairness opinions, or contribution-in-kind
reports
4. Actuarial services
5. Internal audit outsourcing services
6. Management functions or human resources
7. Broker or dealer, investment adviser, or investment banking services
8. Legal services and expert services unrelated to the audit
9. Any other services that the PCAOB determines, by regulation, to impair
independence
As amended, effective February 23, 2009