Exhibit 10.28

Summary of Named Executive Officers Salaries for 2007

        On February 20, 2007, the Board of Directors of The Allstate
Corporation, upon recommendation from the Compensation and Succession Committee
of the Board of Directors, approved the following 2007 annual base salaries:
Thomas J. Wilson, II, President and Chief Executive Officer, $960,000; Danny L.
Hale, Vice President and Chief Financial Officer, $609,312; and Eric A.
Simonson, President, Allstate Investments, LLC, $625,248. The salaries of
Edward M. Liddy, Chairman, and Casey J. Sylla, Chairman of the Board and
President, Allstate Life Insurance Company remain unchanged. These salaries are
effective as of April 1, 2007, except Mr. Wilson's which is effective as of the
date he became President and Chief Executive Officer, January 1, 2007. These
salaries may be changed at any time at the discretion of the Board.

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