PROFORMA

Insurance and Financial

Owner

ALLIANCE AMERICA CORPORATION

PROFORMA

Insurance and Financial

Owner

ALLIANCE AMERICA CORPORATION

FIXED INDEXED ANNUITY

Insurance and Financial

Owner

ALLIANCE AMERICA CORPORATION

A NEW DIMENSION ANNUITY

Insurance and Financial

Owner

ALLIANCE AMERICA CORPORATION

FDCA

Insurance and Financial

Owner

ALLIANCE AMERICA CORPORATION

RATE GUARD

Insurance and Financial

Owner

ALLIANCE AMERICA CORPORATION