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                                                                  Exhibit 10.23

                  VOLUNTARY SEPARATION AGREEMENT AND RELEASE

In consideration of the mutual promises and agreements hereinafter set forth,
the receipt and sufficiency of which are hereby mutually acknowledged, Allstate
Insurance Company, its subsidiaries, parents and affiliates ("Allstate"), on
its own behalf and on behalf of its officers, directors, agents, servants,
employees, stockholders and assigns, and all other persons, firms, associations
and corporations jointly or severally liable with it, and Lawrence W. Dahl
("Mr. Dahl") presently an employee of Allstate, do hereby enter into this
Voluntary Separation Agreement and Release ("Agreement") and do hereby mutually
covenant and agree as follows:

     1.  Effective as of the close of business on August 31, 2013, Mr.Dahl's
         employment with Allstate shall fully terminate. Mr. Dahl shall be
         entitled to paid time off earned but not taken as of August 31, 2013,
         and he shall be entitled to no further compensation, severance, long
         term disability coverage, salary, wage, bonus, equity or other grants,
         paid time or other form of remuneration or consideration except as
         hereinafter set forth in paragraphs 3 and 8 of this Agreement.

     2.  Nothing in this Agreement may be read to alter or amend any terms or
         conditions of Mr. Dahl's employment with Allstate other than those
         specified in this Agreement. All other employment policies continue in
         effect with regard to Mr. Dahl's employment.

     3.  Allstate shall pay to Mr. Dahl the lump sum amount of $630,000.00 (Six
         Hundred Thirty Thousand and 00/100 Dollars), subject to federal,
         state, FICA, and other applicable tax deductions, on or about
         September 30, 2013. Without limiting the effect of any other provision
         of this Agreement, said payment shall not restrict Mr. Dahl's right to
         seek employment apart from Allstate, or its subsidiaries, or to accept
         such employment.

     4.  By accepting payments under this Agreement, Mr. Dahl is waiving any
         entitlement he believes he has to benefits that may otherwise be
         available under the Allstate Severance Pay Plan.

     5.  After his employment with Allstate ceases as described in Paragraph 1
         of this Agreement, Mr. Dahl shall not seek employment at any time with
         any Allstate office, subsidiary or affiliate, nor shall Mr. Dahl
         accept work at any Allstate office, subsidiary or affiliate, nor shall
         Mr. Dahl purchase an Allstate agency.

     6.  Should Mr. Dahl die after the effective date of this agreement but on
         or before all payments have been made pursuant to Paragraphs 3 and 8,
         the total unpaid balance of the payments shall be paid in a lump sum
         to Mr. Dahl's estate.

     7.  Any stock options awarded to Mr. Dahl and scheduled to vest shall vest
         subject to the terms of his respective Option Award Agreement(s). Any

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         Allcorp restricted stock awarded to Mr. Dahl and scheduled to
         unrestrict shall unrestrict subject to the terms of his respective
         Restricted Stock Award Agreement(s).

     8.  In lieu of any cash bonus for which he may be eligible in accordance
         with the terms of Allstate's Annual Incentive Plan ("AIP") for the
         2013 performance year, on a prorated basis from January 1, 2013,
         through August 31, 2013, Allstate shall pay Mr. Dahl an amount of
         $70,000.00 (Seventy Thousand and 00/100 Dollars), subject to federal,
         state, FICA, and other applicable tax deductions, on or about
         September 30, 2013. Such amount is in addition to the payment
         specified in paragraph 3 above .

     9.  Mr. Dahl has held a position of trust and confidence with Allstate and
         possesses and has had access to highly valuable, confidential and/or
         proprietary information ("Confidential Information"). This term shall
         be interpreted broadly to include all information of any sort (whether
         merely remembered or embodied in a tangible medium) that: (i) is
         related to Allstate's business; and (ii) is not generally or publicly
         known. It includes, without limitation, customer, employee and
         supplier information; sales, financial, business, and new product
         development plans; information about Allstate software, hardware and
         other technologies, trade secrets, financial results, strategies,
         copyrights, data files, and other proprietary information, regardless
         of media or form. Mr. Dahl agrees that such Confidential Information
         is the property of Allstate. Mr. Dahl shall return all company
         property and all copies (paper or electronic), including but not
         limited to, files, data studies, software, plans and equipment and
         whether or not containing Confidential Information, to Allstate on or
         before August 31, 2013. Mr. Dahl shall not (i) disclose, cause or
         permit disclosure of the Confidential Information nor (ii) make any
         use of the Confidential Information for himself or others except as
         required by law or approved in writing by Allstate and shall notify
         Allstate promptly should he become aware of any unauthorized
         disclosure of such information.

         In addition, Mr. Dahl acknowledges and confirms his ongoing obligation
         to promptly disclose to Allstate any ideas, inventions, discoveries,
         improvements, methods of doing business, processes, products,
         information, software, trademarks, or trade secrets that were
         conceived, developed or reduced to practice by Mr. Dahl, either solely
         or jointly with others, at any point during his Allstate employment,
         whether or not they are patentable, copyrightable or subject to
         trademark or trade secret protection ("Allstate Developments"). All
         Allstate Developments shall be the sole and exclusive property of
         Allstate, and Mr. Dahl agrees to assign and does hereby assign them to
         Allstate. Each copyrightable Allstate Development prepared in whole or
         part by Mr. Dahl within the scope of his employment with Allstate
         shall either be deemed a "work made for hire" under the copyright
         laws, and Allstate shall own the entire copyright in each such
         copyrightable Allstate

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         Development or, if not deemed a "work made for hire," he agrees to
         assign and does hereby assign such Allstate Developments to Allstate.
         At Allstate's expense, Mr. Dahl will cooperate fully with Allstate in
         patenting, registering, maintaining, enforcing, and defending such
         Allstate Developments. Allstate shall own any records made by Mr. Dahl
         relating to Allstate Developments or the creation of them.

         The parties to this Agreement recognize that irreparable harm would
         result from any breach by Mr. Dahl of any of the covenants contained
         in this Paragraph 9 and that monetary damages alone would not provide
         adequate relief for any such breach. Accordingly, in the event of a
         breach or threatened breach of any of the covenants contained in this
         Paragraph 9, Mr. Dahl acknowledges and agrees that Allstate shall be
         entitled to specific performance and/or injunctive or other equitable
         relief from a court of competent jurisdiction in order to enforce or
         prevent any violations of such covenants (without posting a bond or
         other security). Moreover, Mr. Dahl acknowledges and agrees that any
         award of injunctive relief shall not preclude Allstate from seeking or
         recovering any lawful compensatory damages which may have resulted
         from a breach of any of the covenants contained in Paragraph 9.
         Furthermore, Allstate may take any action at its discretion to protect
         its confidential information including the discontinuation of any and
         all payments still due and owing under this Agreement.

     10. Allstate shall provide Mr. Dahl, at his request, with professional
         outplacement assistance at an outplacement firm selected by Allstate.
         Regardless of when Mr. Dahl begins using such assistance, such
         assistance shall not last longer than twelve months and shall end no
         later than September 30, 2014.

     11. Allstate shall provide employment references in accordance with
         Allstate policy governing same, provided that Mr. Dahl directs all
         requests for such references to Christi Rushing, Human Resources at
         Allstate's Home Office.

     12. In return for the consideration set forth in this Agreement, which
         Mr. Dahl would not be entitled to if he did not voluntarily enter into
         this Agreement, Mr. Dahl for himself, his heirs, representatives,
         administrators, and assigns does hereby release and forever discharge
         Allstate, its officers, directors, agents, servants, employees,
         stockholders and assigns, its subsidiaries, parents and affiliates,
         and all other persons, firms, associations and corporations who are or
         may be jointly or severally liable with it, of and from any and all
         claims, demands, actions and causes of action, whether presently known
         or unknown, arising from, or in any way related to, Mr. Dahl's
         employment with Allstate and the termination of it. This release
         applies to all claims, demands, actions, and causes of action whether
         presently known or unknown, existing at the time this Agreement is
         executed, including, but not limited to, such rights and claims
         Mr. Dahl has or may have under the Fair Labor Standards Act, 29 U.S.C.
         (S) 201, et seq.; Title VII of the Civil Rights Act of 1964, 42 U.S.C.
         (S)

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         2000 (e), et seq.; the Civil Rights Act of 1866, 42 U.S.C. (S) 1981,
         et seq., the Americans with Disabilities Act, 42 U.S.C. (S) 1201, et
         seq., the National Labor Relations Act, 29 U.S.C. (S)151, et seq.; the
         Family Medical Leave Act, 29 U.S.C. (S)2601 et seq.; Federal Executive
         Order 11246; the Employee Retirement Income Security Act of 1974, 29
         U.S.C. (S)201 et seq.; the Rehabilitation Act, 29 U.S.C. (S)701 et
         seq.; the Pregnancy Discrimination Act, 42 U.S.C. (S)2000 et seq.; the
         Whistleblower Protection Statutes, 10 U.S.C. (S)2409, 12 U.S.C.
         (S)1831j, 31 U.S.C. (S)5328, 41 U.S.C. (S)265; the Nebraska Wage
         Payment and Collection Act; the Nebraska Fair Employment Practice Act;
         Nebraska Age Discrimination in Employment Act; and/or any other
         similar federal, state or local statute, law, ordinance, regulation or
         order.

     13. In addition to the foregoing, Mr. Dahl does hereby expressly waive any
         and all rights or claims which he has or may have under the Age
         Discrimination in Employment Act of 1967 (29 U.S.C. (S)(S) 621-634) or
         any similar law or rule of any other jurisdiction, to the full extent
         that he may waive such rights and claims pertaining to the matters
         released herein. The Age Discrimination in Employment Act of 1967
         provides, in pertinent part, as follows:

             It shall be unlawful for an employer--

             (1) to fail or refuse to hire or to discharge any individual or
             otherwise discriminate against any individual with respect to his
             compensation, terms, conditions, or privileges of employment,
             because of such individual's age;

             (2) to limit, segregate, or classify his employees in any way
             which would deprive or tend to deprive any individual of
             employment opportunities or otherwise adversely affect his status
             as an employee, because of such individual's age; or

             (3) to reduce the wage rate of any employee in order to comply
             with this chapter.

         29 U.S.C. (S) 623(a).

     14. Further, Mr. Dahl releases and forever discharges, Allstate from any
         and all other demands, claims, causes of action, obligations,
         agreements, promises, representations, damages, suits and liabilities
         whatsoever, both known or unknown, in law or in equity up to the date
         that this Agreement is executed. Mr. Dahl further promises, agrees and
         covenants not to file any lawsuit, of any nature whatsoever, against
         Allstate with any federal, state or local court with regard to any
         claim or cause of action which he has or may have had, known or
         unknown, arising prior to the date of this Agreement, that is subject
         to Mr. Dahl's release of claims.

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     15. The parties agree that Mr. Dahl will not encourage or assist any
         employee of Allstate and/or other person(s) or entity(ies) in
         litigating claims or filing administrative charges against Allstate,
         and/or those released in this Agreement unless required to provide
         testimony or documents pursuant to a lawful subpoena or as otherwise
         required by law.

     16. Mr. Dahl further understands that Allstate reserves the right to set
         off the sums paid to him by Allstate as consideration for this
         Agreement against any recovery received by Mr. Dahl in the event he
         pursues any action, proceeding, complaint, or charge, as proscribed in
         Paragraphs 12-14. However, nothing in this Agreement shall be
         interpreted as interfering with the protected right of an employee to
         file a charge with the U.S. Equal Employment Opportunity Commission
         ("EEOC") or participate in an investigation or proceeding conducted by
         the EEOC. Mr. Dahl is, however, waiving the right to recover any money
         in connection with such a charge or investigation. In addition,
         nothing contained in this paragraph shall prevent Mr. Dahl from
         enforcing the terms of this Agreement.

     17. Mr. Dahl covenants and agrees to provide written notice of any
         subpoena, notice or command to Susie Lees, or her successor as General
         Counsel, at Allstate Insurance Company, 2775 Sanders Road, Suite F-7,
         Northbrook, IL 60062. Mr. Dahl shall provide said notice by overnight
         mail, return receipt requested, within three (3) calendar days of his
         receipt of the subpoena, notice, request for information or other
         command.

     18. Mr. Dahl agrees to make himself available to and cooperate with
         Allstate in any Allstate internal investigation or administrative,
         regulatory, or judicial proceeding in which he is or may be witness.
         Such cooperation by Mr. Dahl is understood to include, but not be
         limited to, making himself available to Allstate upon reasonable
         notice for interviews and factual investigations, appearing at
         Allstate's request for the purpose of giving testimony without
         requiring service of a subpoena or other legal process, volunteering
         to Allstate pertinent information, and turning over to Allstate all
         relevant documents which are or may in the future come into Mr. Dahl's
         possession. In the event that Allstate asks for Mr. Dahl's cooperation
         in accordance with this paragraph, Allstate agrees to reimburse
         Mr. Dahl for reasonable travel expenses, including lodging and meals,
         upon submission of receipts to Allstate for such expenses.

     19. Mr. Dahl agrees not to solicit for employment or hire any Allstate
         employees or Allstate exclusive agents for a period of eighteen
         (18) months from the effective date of this Agreement.

     20. The existence and terms of this Agreement are to be held in strict
         confidence by Mr. Dahl and any discussion of this Agreement shall be
         limited to those parties absolutely essential for accounting purposes,
         tax purposes, securing of

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         employment, government benefits, loans, or in any other case where it
         is absolutely essential or required by law. In those circumstances,
         those parties to whom such communication is made will be put on notice
         of the confidentiality of the Agreement.

     21. Allstate and Mr. Dahl agree that Mr. Dahl may revoke this Agreement
         if, within seven (7) calendar days from the date this Agreement is
         executed, Mr. Dahl provides written notice to Christi Rushing,
         Director, Human Resources, 3100 Sanders Road, Suite K5B, Northbrook,
         IL 60062 of his intention to revoke the Agreement. Accordingly, this
         Agreement shall not become effective or enforceable until seven
         (7) calendar days have passed after its execution.

     22. Mr. Dahl and Allstate further warrant and acknowledge that Mr. Dahl
         was given 21 calendar days, from the date this Agreement was presented
         to him, in which to consider this Agreement prior to its execution. It
         is further acknowledged that Mr. Dahl was advised in writing to
         consult with an attorney prior to executing this Agreement. Mr. Dahl
         and Allstate further warrant and acknowledge that they have each read,
         reviewed, and fully considered the terms of this Agreement, have made
         such investigation of the facts pertinent hereto as each deems
         necessary and appropriate, and fully understand the terms and effect
         of this Agreement and execute the same freely of their own accord.
         Mr. Dahl and Allstate hereby acknowledge that the terms of this
         Agreement are contractual, and not a mere recital, and are the result
         of mutual consent to, and understanding of, the terms of this
         Agreement. This Agreement contains the entire agreement between the
         parties, and each acknowledges that there are no other agreements or
         understandings between them except as expressly provided for herein.
         This Agreement is to be governed by the law of the State of Nebraska.

     23. At no time shall Mr. Dahl make any remarks disparaging the conduct or
         character of Allstate, or any of its respective subsidiaries,
         affiliates, agents, attorneys, managers, employees, officers,
         directors, successors, or assigns. Mr. Dahl agrees and promises that
         he will not defame, criticize or make any negative remark, written or
         oral, to any person or entity relating to Allstate, his employment
         with Allstate, or his termination of employment from Allstate.
         Mr. Dahl further agrees that should he violate this provision,
         Allstate shall have the right to pursue any and all remedies which may
         be available to it, whether legal, equitable or otherwise. Mr. Dahl
         further acknowledges that Allstate's right to recover any remedy under
         this provision does not preclude Allstate from exercising any and all
         remedies available to it for any violation or breach of any other
         term, condition or provision of this Agreement.

     24. Except as provided below with regards to Paragraphs 12-16, Mr. Dahl
         and Allstate agree and understand that should any provision, term or
         condition of

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         this Agreement be declared illegal, void or unenforceable, it shall be
         severed. The remaining terms, provisions and conditions shall remain
         in full force and effect and shall remain binding on Mr. Dahl and
         Allstate. If any of the Paragraphs 12-16 are declared illegal, void or
         unenforceable because of any action undertaken by Mr. Dahl, the
         remaining terms, provisions and conditions shall remain in full force
         and effect and shall remain binding on Mr. Dahl and Allstate with the
         exception that Mr. Dahl shall be required to return to Allstate all
         benefits paid to him under this Agreement from the date that this
         Agreement was executed.

     25. Mr. Dahl and Allstate hereby agree and understand that this Agreement
         contains the complete and entire agreement between Mr. Dahl and
         Allstate concerning the terms, provisions and conditions of this
         Agreement. Mr. Dahl and Allstate further agree and understand that the
         terms, provisions and conditions of this Agreement may not be altered
         or modified except by a subsequent writing signed by Mr. Dahl and a
         duly authorized agent of Allstate.

     26. This Agreement shall be binding upon and inure to the benefit of the
         parties to this Agreement and their respective heirs, administrators,
         representatives, executors, successors and assigns.

     I HAVE READ THIS VOLUNTARY SEPARATION AGREEMENT AND RELEASE AND,
UNDERSTANDING ALL OF ITS TERMS, I SIGN IT AS MY FREE ACT AND DEED.

     IN WITNESS WHEREOF, the parties hereto have approved and executed this
Agreement on this 1 day of August, 2013.

                                             /s/ Lawrence W. Dahl
                                             -----------------------------------
                                                      LAWRENCE W. DAHL

                                                           8/1/13
                                             -----------------------------------
                                                            Date

                                             ALLSTATE INSURANCE COMPANY

                                             By:  /s/ Harriet K. Harty
                                                  -----------------------------

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