AUDIT AND COMPLIANCE COMMITTEE POLICY FOR PROTECTION OF EMPLOYEES WHO PROVIDE EVIDENCE OF FRAUD OR FINANCIAL IRREGULARITY

No officer or employee of Alliance, will be discharged, demoted, suspended, threatened, harassed, or in any other manner discriminated against in the terms and conditions of employment because of any lawful act of the officer or employee to (1) provide information, cause information to be provided, or otherwise assist in an investigation regarding any conduct which the employee reasonably believes constitutes a violation of the law or any rule or regulation of the Securities and Exchange Commission, when the information or assistance is provided to the Audit Committee or a federal regulatory or law enforcement agency, a member of Congress or any committee of Congress, or a person with supervisory authority over the employee; or (2) to file, cause to be filed, testify, participate in, or otherwise assist in a proceeding filed or about to be filed relating to an alleged violation of federal law, any rule or regulation of the Securities and Exchange Commission. As stated in Alliance's Code Business Conduct and Ethics, all employees are obligated to report instances of fraud, misconduct, or violations of the law. The Code of Business Conduct and Ethics also states that individuals are protected from retaliation as a result of such reporting.