Exhibit 5(k)

Allstate Life Insurance Company of New York

2775 Sanders Road, Suite A2E, Northbrook, IL 60062

Phone 847-402-9365 Fax 847-326-7323

Email afontana@allstate.com

Angela K. Fontana

Director, Vice President,

General Counsel and Secretary

Law & Regulation

April 2, 2018

To: Allstate Life Insurance Company of New York

Hauppauge, NY 11788

From: Angela K. Fontana

Director, Vice President,

General Counsel and Secretary

Re: Form S-1 Registration Statement under the Securities Act of 1933

File No. 333-

AIM Lifetime Plus Variable Annuity

AIM Lifetime Plus II Variable Annuity

Allstate Provider Variable Annuity

Custom Portfolio Variable Annuity

SelectDirections Variable Annuity (together the “Contracts”)

With reference to the Form S-1 Registration Statement filed by Allstate Life Insurance Company of New York (the “Company”), as Registrant, with the Securities and Exchange Commission covering the Contracts described therein, I have examined such documents and such law as I have considered necessary and appropriate, and on the basis of such examination, it is my opinion that as of April 2, 2018:

1) The Company is duly organized and existing under the laws of the State of New York and has been duly authorized to do business and to issue the Certificates by the Superintendent of the New York State Department of Financial Services.

2) The securities registered by the above Registration Statement when issued will be valid, legal and binding obligations of the Company.

I hereby consent to the filing of this opinion as an exhibit to the above referenced Registration Statement and to the use of my name under the caption “Legal Matters” in the prospectuses constituting part of the Registration Statement.

Sincerely,

/s/ Angela K. Fontana

Angela K. Fontana

Director, Vice President,

General Counsel and Secretary