Company Restructuring

12 Months Ended

Dec. 31, 2025

Restructuring and Related Activities [Abstract]


Note 13			Company Restructuring

The Company undertakes various programs to reduce expenses. These programs generally involve a reduction in staffing levels, and in certain cases, office closures. Restructuring and related charges primarily include the following costs related to these programs:

•Employee - severance and relocation benefits

•Exit - contract termination penalties and real estate costs primarily related to accelerated amortization of right-of-use assets and related leasehold improvements at facilities to be vacated

The expenses related to these activities are included in the Consolidated Statements of Operations as restructuring and related charges and totaled $61

million, $61 million and $169 million in 2025, 2024 and 2023, respectively.

Restructuring expenses in 2025 primarily relate to streamlining the organization and outsourcing certain aspects of operations. These charges are primarily

recorded in the Allstate Protection segment. The Company continues to identify ways to improve operating efficiency and reduce cost which may result in additional restructuring charges in the future.


Restructuring activity during the period
($ in millions)	Employee costs		Exit costs		Total liability
Restructuring liability as of December 31, 2024	$	25	$	2	$	27
Expense incurred	54		4		58
Adjustments to liability	3		—		3
Payments and non-cash charges	(62)		(3)		(65)
Restructuring liability as of December 31, 2025	$	20	$	3	$	23

As of December 31, 2025, the cumulative amount incurred to date for active programs related to employee severance and relocation benefits expenses totaled $72 million.