This excerpt taken from the ALL 10-Q filed Nov 6, 2008.
Gain on disposition of operations declined $3 million in the third quarter of 2008 compared to the third quarter of 2007. This decline was due to a favorable adjustment in the prior year quarter for a reduction in accrued losses that relate to the anticipated disposition of certain non-strategic legal entities. In the first nine months of 2008, a loss on disposition of operations of $6 million was recognized and compares to a gain of $8 million in the first nine months of 2007. This unfavorable change was the result of losses accrued in the current year period associated with the anticipated disposition of our direct response long-term care business that is currently held for sale.