Exhibit 10.4
BLOCK FINANCIAL LLC
H&R BLOCK, INC.
One H&R Block Way
Kansas City, Missouri 64105
As of January 4, 2010
JPMorgan Chase Bank, N.A.,
  as Administrative Agent under the
  Credit Agreement referred to below
Loan and Agency Services Group
1111 Fannin Street
Houston, Texas 77002
Attention: Syed Abbas
Facsimile No.: (713) 750-2782
with a copy to:
JPMorgan Chase Bank, N.A.
270 Park Avenue
New York, New York 10017
Facsimile No.: (212) 270-6637
Attention: Tony Yung
The Lenders that are parties to the
Credit Agreement referred to below
CONSENT
Ladies and Gentlemen:
     Reference is made to that certain Amended and Restated Five-Year Credit and
Guarantee Agreement, dated as of August 10, 2005 (as amended, restated,
supplemented or otherwise modified through the date hereof, the “Credit
Agreement”) by and among Block Financial LLC, a Delaware limited liability
company (the “Borrower”), H&R Block, Inc., a Missouri corporation (the
“Guarantor”), the Lenders from time to time party thereto and JPMorgan Chase
Bank, N.A. as administrative agent for the Lenders (in such capacity, the
“Administrative Agent”). Capitalized terms used but not defined herein shall
have the meanings given to such terms in the Credit Agreement.
     The Borrower and the Guarantor hereby notify the Administrative Agent and
the Lenders of their desire to terminate in full the Commitment of Aurora Bank
FSB (formerly known as Lehman Brothers Bank, FSB) (“Aurora Bank”), pursuant to
Section 2,7 of the Credit Agreement, but without a ratable reduction of the
Commitments of the other Lenders as required thereunder (the “Aurora Bank
Commitment Termination”). The Administrative Agent and each Lender party hereto
consent to the Aurora Bank Commitment Termination.

 

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     The effectiveness of this Consent is subject to the condition precedent
that the Administrative Agent shall have received duly executed counterpart
signature pages to this Consent from the Borrower, the Guarantor and the
Required Lenders (including, without limitation, Aurora Bank). Upon such
effectiveness, Aurora Bank shall cease to be a party to the Credit Agreement,
provided that the foregoing shall not discharge or in any manner affect or
impair the enforceability of Section 2.13, 2.14, 2.15, 10.3 or 10.4(h) of the
Credit Agreement.
     This Consent shall in no way be deemed to waive, alter or otherwise modify
the provisions of Section 2.10, relating to the payment of facility fees or
utilization fees or any other provisions under the Credit Agreement relating to
the payment of any other amounts thereunder, in each case, on a ratable basis
according to the amount of each Lenders’ respective Commitment thereunder, all
of which remain in full force and effect as written; provided that if this
Consent becomes effective on or before January 31, 2010, Aurora Bank waives
payment to it of any of such fees accruing on or after December 31, 2009.
     Upon the effectiveness of this Consent, on and after the date hereof, each
reference in the Credit Agreement (including any reference therein to “this
Credit Agreement,” “hereunder,” “hereof,” “herein” or words of like import
referring thereto) or any other documents, instruments and agreements executed
and/or delivered in connection therewith shall mean and be a reference to the
Credit Agreement as modified hereby. Except as specifically modified above, the
Credit Agreement and all other documents, instruments and agreements executed
and/or delivered in connection therewith, shall remain in full force and effect,
and are hereby ratified and confirmed. Except as expressly set forth herein, the
execution, delivery and effectiveness of this Consent shall not operate as a
waiver of any right, power or remedy of the Administrative Agent or the Lenders,
nor constitute a waiver of any provision of the Credit Agreement or any other
documents, instruments and agreements executed and/or delivered in connection
therewith.
     This Consent shall be governed by, and construed in accordance with, the
law of the State of New York. This Consent may be executed in any number of
counterparts, all of which when taken together shall constitute one and the same
instrument and any parties hereto may execute this Consent by signing such
counterpart.
[The remainder of this page is intentionally left blank.]

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            Very truly yours,

BLOCK FINANCIAL LLC,
as Borrower
      By:   /s/ Beeky Shulman         Name:   Beeky Shulman        Title:  
President & CFO        H&R BLOCK, INC., as Guarantor
      By:   /s/ Beeky Shulman         Name:   Beeky Shulman        Title:   SVP
& CFO     

BLOCK FINANCIAL LLC
AMENDED AND RESTATED FIVE-YEAR CREDIT AND GUARANTEE AGREEMENT
CONSENT

 

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          Agreed to and Accepted by:    
 
        JPMORGAN CHASE BANK, N.A.,
as Administrative Agent    
 
       
By:
  /s/ Tony Yung
 
    Name: Tony Yung     Title: Vice President    

BLOCK FINANCIAL LLC
AMENDED AND RESTATED FIVE-YEAR CREDIT AND GUARANTEE AGREEMENT
CONSENT

 

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          Agreed to and Accepted by:    
 
        Wells Fargo Bank, NA., as a Lender    
 
       
By:
  /s/ Joseph Giampetroni
 
    Name: Joseph Giampetroni     Title: Senior Vice President    

BLOCK FINANCIAL LLC
AMENDED AND RESTATED FIVE-YEAR CREDIT AND GUARANTEE AGREEMENT
CONSENT

 

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          Agreed to and Accepted by:    
 
        PNC Bank, National Association, as a Lender
 
       
By:
  /s/ Dale A. Stein
 
    Name: Dale A. Stein     Title: Sr. Vice President    

BLOCK FINANCIAL LLC
AMENDED AND RESTATED FIVE-YEAR CREDIT AND GUARANTEE AGREEMENT
CONSENT

 

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          Agreed to and Accepted by:    
 
        Comerica Bank, as a Lender    
 
       
By:
  /s/ Mark J. Leveille
 
    Name: MARK J. LEVEILLE     Title: VICE PRESIDENT                 COMERICA
BANK    

BLOCK FINANCIAL LLC
AMENDED AND RESTATED FIVE-YEAR CREDIT AND GUARANTEE AGREEMENT
CONSENT

 

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          Agreed to and Accepted by:    
 
        AURORA BANK FSB, as a Lender    
 
       
By:
  /s/ Theodore Janulis
 
    Name: Theodore Janulis     Title: Chairman    

BLOCK FINANCIAL LLC
AMENDED AND RESTATED FIVE-YEAR CREDIT AND GUARANTEE AGREEMENT
CONSENT

 

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          Agreed to and Accepted by:    
 
        SunTrust Bank, as a Lender    
 
       
By:
  /s/ K. Scott Bazemore
 
    Name: K. Scott Bazemore     Title: Vice President    

BLOCK FINANCIAL LLC
AMENDED AND RESTATED FIVE-YEAR CREDIT AND GUARANTEE AGREEMENT
CONSENT

 

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          Agreed to and Accepted by:    
 
        ROYAL BANK OF CANADA, as a Lender    
 
       
By:
  /s/ Ming Tang
 
    Name: MING TANG     Title: Authorized Signatory    

BLOCK FINANCIAL LLC
AMENDED AND RESTATED FIVE-YEAR CREDIT AND GUARANTEE AGREEMENT
CONSENT

 

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          Agreed to and Accepted by:    
 
        The Bank of New York Mellon, as a Lender
 
       
By:
  /s/ Jane Angelini
 
    Name: Jane Angelini     Title: First Vice President    

BLOCK FINANCIAL LLC
AMENDED AND RESTATED FIVE-YEAR CREDIT AND GUARANTEE AGREEMENT
CONSENT

 

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          Agreed to and Accepted by:    
 
        Bank of America, N.A., as a Lender    
 
       
By:
  /s/ James H. Harper
 
    Name: James H. Harper     Title: Vice President    

BLOCK FINANCIAL LLC
AMENDED AND RESTATED FIVE-YEAR CREDIT AND GUARANTEE AGREEMENT
CONSENT

 

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          Agreed to and Accepted by:    
 
        Bank of America, N.A., successor by merger to Merrill Lynch Bank USA, as
a Lender
 
       
By:
  /s/ James H. Harper
 
    Name: James H. Harper     Title: Vice President    

BLOCK FINANCIAL LLC
AMENDED AND RESTATED FIVE-YEAR CREDIT AND GUARANTEE AGREEMENT
CONSENT

 

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          Agreed to and Accepted by:    
 
        DEUTSCHE BANK AG NEW YORK BRANCH, as a Lender
 
       
By:
  /s/ Ming K. Chu
 
    Name: Ming K. Chu     Title: Vice President    
 
       
By:
  /s/ Heidi Sanquist
 
    Name: Heidi Sanquist     Title: Director    

BLOCK FINANCIAL LLC
AMENDED AND RESTATED FIVE-YEAR CREDIT AND GUARANTEE AGREEMENT
CONSENT

 

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          Agreed to and Accepted by:    
 
                  UMB Bank, N.A.                    , as a Lender
 
       
By:
  /s/ Martin Nay
 
    Name: Martin Nay     Title: Senior Vice President    

BLOCK FINANCIAL LLC
AMENDED AND RESTATED FIVE-YEAR CREDIT AND GUARANTEE AGREEMENT
CONSENT

 

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          Agreed to and Accepted by:    
 
        U.S. Bank N.A., as a Lender    
 
       
By:
  /s/ Gaylen Frazier
 
    Name: Gaylen Frazier     Title: A.V.P.    

BLOCK FINANCIAL LLC
AMENDED AND RESTATED FIVE-YEAR CREDIT AND GUARANTEE AGREEMENT
CONSENT

 

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          Agreed to and Accepted by:    
 
        HSBC Bank USA, National Association, as a Lender
 
       
By:
  /s/ Paul Lopez
 
    Name: Paul Lopez     Title: Senior Vice President    

BLOCK FINANCIAL LLC
AMENDED AND RESTATED FIVE-YEAR CREDIT AND GUARANTEE AGREEMENT
CONSENT

 

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          Agreed to and Accepted by:    
 
        BNP Paribas, as a Lender    
 
       
By:
  /s/ Curt Price
 
    Name: Curt Price     Title: Managing Director    
 
       
By:
  /s/ Fik Durmus
 
    Name: Fik Durmus     Title: Vice President    

BLOCK FINANCIAL LLC
AMENDED AND RESTATED FIVE-YEAR CREDIT AND GUARANTEE AGREEMENT
CONSENT

 

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          Agreed to and Accepted by:    
 
        FORTIS BANK SA/NV, CAYMAN ISLANDS BRANCH,
as a Lender
 
       
By:
  /s/ John W. Benton
 
    Name: John W. Benton     Title: Senior Managing Director    
 
       
By:
  /s/ Catherine M. Gilbert
 
    Name: Catherine M. Gilbert     Title: Director    

BLOCK FINANCIAL LLC
AMENDED AND RESTATED FIVE-YEAR CREDIT AND GUARANTEE AGREEMENT
CONSENT

 

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          Agreed to and Accepted by:    
 
        BARCLAYS BANK PLC, as a Lender    
 
       
By:
  /s/ Alicia Borys
 
    Name: Alicia Borys     Title: Assistant Vice President    

BLOCK FINANCIAL LLC
AMENDED AND RESTATED FIVE-YEAR CREDIT AND GUARANTEE AGREEMENT
CONSENT