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                                                                   Exhibit 10.23

                  ADDENDUM TO THE SERVICE AND EXPENSE AGREEMENT
                                      AMONG
                           ALLSTATE INSURANCE COMPANY,
                            THE ALLSTATE CORPORATION
                                       AND
                         CERTAIN INSURANCE SUBSIDIARIES

ALLSTATE INSURANCE COMPAY, an Illinois insurance company ("Allstate"), THE
ALLSTATE CORPORATION, a Delaware corporation and parent of Allstate ("Allcorp")
and certain insurance company subsidiaries of Allcorp ("Affiliates") entered
into a SERVICE AND EXPENSE AGREEMENT as of January 1, 1999 (the "Agreement"). A
copy of the Agreement is attached to this Addendum and incorporated by reference
herein. The Agreement provides that Allstate will provide certain services and
facilities to Allcorp and Affiliates as identified therein.

Pursuant to its status as an Affiliate as referenced above herein, Provident
National Assurance Company ("PNAC") has requested the provision of services and
facilities under the Agreement. In executing this Addendum, PNAC shall be bound
by all terms and conditions reflected in the Agreement. PNAC's status thereunder
shall not be inconsistent with the status of the original Affiliate parties to
the Agreement.

This Addendum shall become effective as of the date of its execution and
Allstate's acceptance thereof.

Provident National Assurance Company

By:
   -----------------------
        Michael J. Velotta
        Secretary

Date: April 2, 2001

Allstate Insurance Company acknowledges that the above listed entity has become
a party to the Service and Expense Agreement, subject to all of the terms and
conditions as if an original party thereto.

ALLSTATE INSURANCE COMPANY

By:
   ---------------------------------------
       Samuel H. Pilch
       Group Vice President and Controller

Date: April 2, 2001<Page>
                                                                   Exhibit 10.24

                                SERVICE AGREEMENT

This agreement between Allstate Insurance Company, (herein referred to as
"Allstate"), and Allstate Life
Insurance Company of New York, (herein referred to as "New York"), shall be
effective as of July 1, 1989.

WHEREAS, the parties agree that Allstate shall render services to and on behalf
of New York; and

WHEREAS, New York agrees to pay Allstate for services and expenses incurred on
its behalf:

NOW, THEREFORE, IT IS AGREED AS FOLLOWS:

1.   Allstate and New York agree that expenses incurred by Allstate on behalf of
     New York, and expenses and the cost of services provided to New York, will
     be apportioned on an equitable basis in conformity with generally accepted
     accounting principles. It is further agreed that the parties will operate
     at arm's length and that apportionment and classification of expenses
     incurred or for services rendered shall be in accordance with Section 1505
     of the New York Insurance Law and New York Insurance Department
     Regulation 33. New York agrees to maintain at its Home Office in the State
     of New York, and Allstate agrees to maintain at its Home Office, records
     sufficient to disclose clearly and accurately the nature and details of all
     transactions between the parties, including such accounting information as
     is necessary to support the apportioned expenses charged to the respective
     parties.

2.   Allstate agrees that the services of such of its personnel, as it may
     designate from time to time, will be made available to New York at all
     reasonable times, but upon terms and conditions herein stated.

3.   New York agrees to pay Allstate for direct expenses incurred on its behalf.
     Such direct expenses shall include, but not be limited to, the costs of
     goods and services purchased from outside vendors, and travel expenses.

4.   New York agrees to pay Allstate for the costs of services rendered by
     Allstate personnel and the use of Allstate equipment. Such services shall
     include:

          a.   Audit services;
          b.   Creation, development and distribution of national advertising
               programs;
          c.   Recruitment, training, and contract and compensation
               administration for soliciting agents;
          d.   Establishment and administration of cash management systems;
          e.   Services related to the purchase and maintenance of supplies,
               furniture, fixtures and equipment;
          f.   Legal services relating to the preparation and filing of holding
               company statements and related filings;

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          g.   Investment services, including research, selection, processing
               and administration of investment programs relating to tax-exempt
               bonds, preferred stocks and common stocks.

            The principal allocation basis used for compensation will be time
            estimates. The bases used for other expenses will include direct
            charge, job time, work content weights, weighted volume and
            proportionate distribution of related expenses. Allocation factors
            will be reviewed at regular intervals and adjusted where necessary.

5. a. New York and Allstate agree that, as to members of the Board of
      Directors of New York who are also officers or employees of Allstate and
      who do not receive fees from New York for services performed in their
      capacities as members of the Board of Directors or the Committees
      appointed by the Board of Directors of New York, New York shall reimburse
      Allstate for the costs of such travel and other expenses for attendance at
      meetings of its Board of Directors or Committees thereof.

   b. Notwithstanding any provision in this paragraph, the parties expressly
      agree that New York's operations will be directed by its own management
      and that all final decisions concerning the acceptance or rejection or
      risks and the payment or nonpayment of claims shall be made by New York.

6.   Following each month-end, inter-company listings will be prepared by
     Allstate, showing the apportionment of services rendered and the direct
     expenses incurred on behalf of New York. The preparation of such shall be
     based on generally accepted accounting principles, records and allocation
     methods adopted and used by Allstate and New York.

7.   Billings for inter-company expenses shall be presented after the month for
     which such account is rendered. Settlements are due and payable within
     thirty days after receipt. Settlements are due and payable within thirty
     days after receipt. The billings presented shall be deemed to be correct
     unless, prior to the date of payment, New York gives written notice of any
     alleged inaccuracies therein.

8.   The accounting for each monthly period may reflect any necessary adjustment
     to correct any over or under charges in the prior monthly billings as
     described in Paragraph 4. No less often than annually, New York shall
     conduct a review of the performance obligation undertaken on its behalf by
     Allstate.

9.   For the purposes of this agreement, each party shall be deemed to be an
     independent contractor, and its personnel shall not be deemed to be
     employees of the other. Records supporting inter-company expense charges
     and maintained by one party on behalf of the other shall be considered the
     latter's records and shall be available to the party upon request. All
     original documents, records and policy files relating to the operations of
     New York are the property of that company and will be maintained at its
     home office.

10.  Any dispute arising between New York and Allstate relating to the subject
     matter of this agreement which cannot be amicably resolved by parties will
     be referred to an Arbitration

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     Panel composed of three members. One of the arbitrators shall be
     chosen by New York, one by Allstate and the third by agreement of the
     two arbitrators selected by the parties. New York and Allstate agree
     to accept the decision of the panel of arbitrators as final binding.

11. a. This agreement shall remain in effect until terminated. It may be
       terminated by either party as of the first day of any calendar month by
       giving the other party as of the first day of any calendar month by
       giving the other party at least 30-days prior written notice, and in the
       event it is terminated, it is agreed that the Superintendent of Insurance
       of the State of New York shall be so informed in writing.

    b. Notwithstanding the foregoing, if Allstate should be the terminating
       party, New York shall have the option to continue to receive the same
       systems services as it was receiving immediately prior to the date of
       termination for a continuing period not to exceed six calendar months
       from the date of termination. Allstate shall provide such continued
       systems services on the same terms and conditions as set forth in this
       agreement as of the date of termination. This option shall be effective
       only in the event that New York gives Allstate written notice of its
       intent to exercise the option prior to the date of termination of this
       agreement.

12. a. Within 90 days of termination, each party will submit to the other a
       final accounting for the current calendar year reflecting any adjustments
       to charges made for such calendar year and correcting any over or under
       charges. The parties agree to pay any amount due pursuant to such final
       accounting not later than 30 days after that accounting is submitted.

    b. If the option referred to in Paragraph 11b above is exercised by New
       York, then notwithstanding the termination of the other services provided
       by Allstate under this agreement, Allstate will continue to bill New York
       for the systems services furnished pursuant to Paragraph 11b in
       accordance with the terms of Paragraphs 6 and 7 of this agreement, and
       New York agrees to pay such billings as stated herein.

13.  It is understood that the parties have certain obligations under a
     Commitment Letter to the New York Insurance Department dated December
     15, 1983, and it is agreed that no services will be provided under
     this Agreement in violation of the aforementioned Commitment Letter.

IN WITNESS WHEREOF the parties have caused this agreement to be executed by
their duly authorized officers on the date first above written.

                                                     ALLSTATE INSURANCE COMPANY
Date Executed: 2/27/90                               By: /s/ Bruce W. Clements
                                                        ----------------------
                                                         BRUCE W. CLEMENTS,
                                                         Vice President

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                                         ALLSTATE LIFE INSURANCE
                                         COMPANY OF NEW YORK

Date Executed:  2/27/90                    By: /s/ James D. Clements
                                              ----------------------
                                              JAMES D. CLEMENTS, Assistant Vice
                                              President

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