EXHIBIT 10.30

ADDENDUM INCORPORATING

EGTRRA
COMPLIANCE AMENDMENT

TO

CARROLS CORPORATION RETIREMENT SAVINGS PLAN(the Plan)

This Amendment to the Plan is adopted to reflect certain provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). This Amendment is intended as good faith compliance
with the requirements of EGTRRA and is to be construed in accordance with EGTRRA and guidance issued thereunder. Except as otherwise provided, this Amendment shall be effective as of the first day of the first Plan Year beginning after December 31,
2001.

This Amendment shall supersede the provisions of the Plan to the extent those provisions are inconsistent with the provisions of this Amendment.

References to provisions by Plan Section or Article numbers in this Amendment are to the provisions associated with these Section or Article numbers in the approved volume submitter specimen plan from which the Plan is
generated.  If the Section or Article numbers have been changed in generating the Plan, references are to the provisions in the Plan that are associated with the Section or Article numbers in the approved volume submitter specimen
plan.

|AMENDMENT SECTION 1: PLAN LOANS FOR OWNER-EMPLOYEES AND SHAREHOLDER EMPLOYEES
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|XX                                                                           
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|AMENDMENT SECTION 2: LIMITATIONS ON CONTRIBUTIONS                            
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|XX                                                                           
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|                                                     | Except to the extent permitted under Amendment Section 11 and Code Section 414(v), if applicable, the annual addition that may be contributed or allocated to
a Participants Account under the Plan for any limitation year shall not exceed the lesser of:                                                                                                                                                                                                                                                                                                                                                                         
|---------------------------------------------------- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|                                                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|                                                     | (a)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
|                                                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|                                                     | (b)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
|                                                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|AMENDMENT SECTION 3: INCREASE IN COMPENSATION LIMIT 
|                                                    
|XX                                                   | Select this Amendment Section 3 to increase the Compensation limit applicable under Code Section 401(a)(17) to the new $200,000 limit. (If you do not wish to
increase to the new Compensation limit, do not select this Amendment Section 3.)                                                                                                                                                                                                                                                                                                                                                                                           
|                                                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|                                                     | The annual Compensation of each Participant taken into account in determining allocations for any Plan Year beginning after December 31, 2001, shall not exceed $200,000,
as adjusted for cost-of-living increases in accordance with Code Section 401(a)(17)(B). Annual Compensation means Compensation during the Plan Year or such other consecutive 12-month period over which Compensation is otherwise determined under the
Plan (the determination period). The cost-of-living adjustment in effect for a calendar year applies to annual Compensation for the determination period that begins with or within such calendar year.
|                                                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|AMENDMENT SECTION 4: MODIFICATION OF TOP-HEAVY RULES
|                                                    
|XX                                                   | Select this Amendment Section 4 if the Plan covers non-collectively bargained employees.  (If the Plan covers collectively bargained employees only, do not
select this Amendment Section 4.)                                                                                                                                                                                                                                                                                                                                                                                                                                            
|                                                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|                                                     | This Section shall apply for purposes of determining whether the Plan is a top-heavy plan under Code Section 416(g) for Plan Years beginning after December 31, 2001, and
whether the Plan satisfies the minimum benefits requirements of Code Section 416(c) for such years. This Section amends Article XXII of the Plan                                                                                                                                                                                                                                                                                                               
|                                                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          

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| | A. | The definition of key employee in Section 22.1 is amended to provide as follows:                                                                                                                                          
| | -- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |   
| |    |                                                                                                                                                                                                                            
| |    |                                                                                                                                                                                                                            
| | B. | The definition of top heavy plan in Section 22.1 is modified for purposes of determining the present values of accrued benefits and the amounts of account
balances of employees as of a determination date as follows:
| |    |                                                                                                                                                                                                                            
| |    |                                                                                                                                                                                                                            
| |    |                                                                                                                                                                                                                            
| | C. | The Section in Article XXII entitled Minimum Employer Contributions is modified in the following respect:                                                                                                                
| |    |                                                                                                                                                                                                                            
| |    |                                                                                                                                                                                                                            

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|                                                                |                                                                                                                                                                                                                                                          |                                                                                                          | the Plan provides that the minimum contribution requirement shall be met in another plan, such other plan. Employer matching contributions that are used to satisfy the minimum
contribution requirements shall be treated as matching contributions for purposes of the actual contribution percentage test and other requirements of Code Section 401(m).
|--------------------------------------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------------- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|                                                                |                                                                                                                                                                                                                                                          |                                                                                                          |                                                                                                                                                                                                                                                                                                                                                            
|AMENDMENT SECTION 5: VESTING OF EMPLOYER MATCHING CONTRIBUTIONS
|                                                               
|XX                                                              | Select this Amendment Section 5 and complete the selections below if the Plan provides for Matching Contributions that do not vest at least as rapidly as under the
3-year cliff or 2-6 year graded vesting schedules as required by EGTRRA Section 633.
|                                                                |                                                                                                                                                                                                                                                         
|                                                                | Effective for Plan Years beginning after December 31, 2001, the Section in Article VI entitled Vesting of Employer Contributions is amended to provide as
follows:                                                                                    
|                                                                |                                                                                                                                                                                                                                                          |                                                                                                          |                                                                                                                                                                                                                                                                                                                                                            
|                                                                | A.                                                                                                                                                                                                                                                       | A Participants Matching Contributions Sub-Account shall vest in accordance with the following schedule:
|                                                                |                                                                                                                                                                                                                                                          |                                                                                                         
|                                                                |                                                                                                                                                                                                                                                          | [ ]                                                                                                      | A Participants vested interest in his Matching Contributions Sub-Account shall be 100 percent (full and immediate vesting).                                                                                                                                                                                                                               
|                                                                |                                                                                                                                                                                                                                                          |                                                                                                          |                                                                                                                                                                                                                                                                                                                                                            
|                                                                |                                                                                                                                                                                                                                                          |                                                                                                          | or                                                                                                                                                                                                                                                                                                                                                         
|                                                                |                                                                                                                                                                                                                                                          |                                                                                                          |                                                                                                                                                                                                                                                                                                                                                            
|                                                                |                                                                                                                                                                                                                                                          | [ ]                                                                                                      | A Participants vested interest in his Matching Contributions Sub-Account shall be zero percent until he has completed three years of Vesting Service and shall then be 100
percent (3-year cliff vesting).                                                                                                                                                
|                                                                |                                                                                                                                                                                                                                                          |                                                                                                          |                                                                                                                                                                                                                                                                                                                                                            
|                                                                |                                                                                                                                                                                                                                                          |                                                                                                          | or                                                                                                                                                                                                                                                                                                                                                         
|                                                                |                                                                                                                                                                                                                                                          |                                                                                                          |                                                                                                                                                                                                                                                                                                                                                            
|                                                                |                                                                                                                                                                                                                                                          | XX                                                                                                       | A Participants vested interest in his Matching Contributions Sub-Account shall be determined in accordance with the 2-6 year graded schedule as follows:                                                                                                                                                                                                  

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|Years of Vesting Service |  |  | Vested Interest |  
|------------------------ |  |  | --------------- | -
|                         |  |  |                 |  
|Less than 2              |  |  | 0               | %
|2, but less than 3       |  |  | 20              | %
|3, but less than 4       |  |  | 40              | %
|4, but less than 5       |  |  | 60              | %
|5, but less than 6       |  |  | 80              | %
|6 or more                |  |  | 100             | %
|                         |  |  |                 |  
|or                       |  |  |                 |  

| |  | XX | A Participants vested interest in his Matching Contributions Sub-Account shall be determined in accordance with the alternative vesting schedule below (must be at least
as favorable at every level as the 2-6 year graded schedule):
| |  | -- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|Years of Vesting Service |  |  | Vested Interest |  
|------------------------ |  |  | --------------- | -
|                         |  |  |                 |  
|Less than 1              |  |  | 0               | %
|1, but less than 2       |  |  | 20              | %
|2, but less than 3       |  |  | 40              | %
|3, but less than 4       |  |  | 60              | %
|4, but less than 5       |  |  | 80              | %
|5 or more                |  |  | 100             | %

| | B. | The vesting schedule selected in Section 5A above applies:
| | -- | ----------------------------------------------------------
| |    |                                                           
| |    | XX                                                        
| |    |                                                           
| |    |                                                           
| |    |                                                           
| |    | [ ]                                                       

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|                                                            | C                                                                                                                                                                 | The vesting schedule selected in Section 5A above applies:                                                                                                                                                                                                                                                                                                                                               
|----------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|                                                            |                                                                                                                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                          
|                                                            |                                                                                                                                                                   | [ ]                                                                                                                                                                                                                                                                                                                                                                                                      
|                                                            |                                                                                                                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                          
|                                                            |                                                                                                                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                          
|                                                            |                                                                                                                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                          
|                                                            |                                                                                                                                                                   | XX                                                                                                                                                                                                                                                                                                                                                                                                       
|                                                            |                                                                                                                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                          
|AMENDMENT SECTION 6: DIRECT ROLLOVERS OF PLAN DISTRIBUTIONS
|                                                            |                                                                                                                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                          
|XX                                                          | All Plans must select this Amendment Section 6.                                                                                                                  
|                                                            |                                                                                                                                                                  
|                                                            | Effective with respect to distribution made after December 31, 2001, the Section in Article XVI entitled Direct Rollovers is amended in the following
respects:
|                                                            |                                                                                                                                                                  
|                                                            | A.                                                                                                                                                                | The definition of eligible retirement plan in paragraph (a) is modified by the addition of a new sentence at the end thereof to provide as follows:                                                                                                                                                                                                                                                    
|                                                            |                                                                                                                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                          
|                                                            |                                                                                                                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                          
|                                                            |                                                                                                                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                          
|                                                            | B.                                                                                                                                                                | If the Plan provides for hardship withdrawals, the definition of eligible rollover distribution in paragraph (b) is modified to exclude ALL hardship
distributions. Any amount that is distributed on account of hardship shall not be an eligible rollover distribution and the distributee may not elect to have any portion of such a distribution paid directly to an eligible
retirement plan.
|                                                            |                                                                                                                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                          
|                                                            | C.                                                                                                                                                                | If the Plan includes assets attributable to After-Tax Contributions, the definition of eligible rollover distribution in paragraph (b) is modified to
eliminate the exclusion of After-Tax Contributions. A portion of a distribution shall not fail to be an eligible rollover distribution merely because the portion consists of After-Tax Contributions that are not                             

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|                                                |                                                                                                                                                                       | includible in gross income. However, such portion may be transferred only to an individual retirement account or annuity described in Code Section 408(a) or (b), or to a
qualified defined contribution plan described in Code Section 401(a) or 403(a) that agrees to separately account for amounts so transferred, including separately accounting for the portion of such distribution which is includible in gross income and
the portion of such distribution which is not so includible.
|----------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|                                               
|AMENDMENT SECTION 7: ROLLOVERS FROM OTHER PLANS
|                                                |                                                                                                                                                                      
|XX                                              | Select this Amendment Section 7 and complete the selections below only if the Plan accepts Rollover Contributions.                                                   
|                                                |                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|                                                | Effective with respect to distributions made after December 31, 2001, the Section of Article V entitled Rollover Contributions is amended to provide the
following:
|                                                |                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|                                                | A.                                                                                                                                                                    | The Plan will accept as a Rollover Contribution a direct rollover (the rollover is made directly from the other qualified plan or annuity contract)
of an eligible rollover distribution from (select all that apply):                                                                                                                                                                                                                                                                        
|                                                |                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|                                                |                                                                                                                                                                       | [ ]                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
|                                                |                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|                                                |                                                                                                                                                                       | XX                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|                                                |                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|                                                |                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|                                                |                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|                                                |                                                                                                                                                                       | XX                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|                                                |                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|                                                |                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|                                                |                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|                                                |                                                                                                                                                                       | XX                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|                                                |                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|                                                |                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|                                                |                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|                                                |                                                                                                                                                                       | [ ]                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             

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|                                                                                                                                                                      | B. | The Plan will accept as a Rollover Contribution a participant rollover (the rollover amount is first distributed to the participant who then rolls it
over into the Plan) of an eligible rollover distribution from (select all that apply):
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|                                                                                                                                                                      |    |                                                                                                                                                                                                                                               
|                                                                                                                                                                      |    | XX                                                                                                                                                                                                                                            
|                                                                                                                                                                      |    |                                                                                                                                                                                                                                               
|                                                                                                                                                                      |    | XX                                                                                                                                                                                                                                            
|                                                                                                                                                                      |    |                                                                                                                                                                                                                                               
|                                                                                                                                                                      |    |                                                                                                                                                                                                                                               
|                                                                                                                                                                      |    |                                                                                                                                                                                                                                               
|                                                                                                                                                                      |    | XX                                                                                                                                                                                                                                            
|                                                                                                                                                                      |    |                                                                                                                                                                                                                                               
|                                                                                                                                                                      |    |                                                                                                                                                                                                                                               
|                                                                                                                                                                      |    |                                                                                                                                                                                                                                               
|                                                                                                                                                                      |    | [ ]                                                                                                                                                                                                                                           
|                                                                                                                                                                      |    |                                                                                                                                                                                                                                               
|                                                                                                                                                                      | C. | Select one of the following:                                                                                                                                                                                                                  
|                                                                                                                                                                      |    |                                                                                                                                                                                                                                               
|                                                                                                                                                                      |    | XX                                                                                                                                                                                                                                            
|                                                                                                                                                                      |    |                                                                                                                                                                                                                                               
|                                                                                                                                                                      |    |                                                                                                                                                                                                                                               
|                                                                                                                                                                      |    |                                                                                                                                                                                                                                               
|                                                                                                                                                                      |    | [ ]                                                                                                                                                                                                                                           
|                                                                                                                                                                     
|AMENDMENT SECTION 8: ROLLOVERS DISREGARDED IN INVOLUNTARY CASH-OUTS                                                                                                  
|                                                                                                                                                                     
|Plan does not elect this.                                                                                                                                            
|                                                                                                                                                                     
|[  ]  This Amendment Section 8 may be selected if the Plan provides for involuntary cash-outs, unless the Plan is subject to the Qualified Joint and
Survivor Annuity

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|requirements of Code Section 401(a)(11) and 417 (i.e., the normal form of payment is an annuity). If this Amendment Section 8 is selected complete the fill-ins
below.  Note that this Amendment will result in the involuntary distribution of a separated Participants Account over $5,000 if the portion of the Account that is not attributable to Rollover Contributions is $5,000 or
less.
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|                                                                                                                                                                                                                                                                                                                                                                                                 
|                                                                                                                                                                                                                                                                                                                                                                                                 
|                                                                                                                                                                                                                                                                                                                                                                                                 
|                                                                                                                                                                                                                                                                                                                                                                                                 
|                                                                                                                                                                                                                                                                                                                                                                                                 
|                                                                                                                                                                                                                                                                                                                                                                                                 
|                                                                                                                                                                                                                                                                                                                                                                                                 
|AMENDMENT SECTION 9: REPEAL OF MULTIPLE USE TEST                                                                                                                                                                                                                                                                                                                                                 
|                                                                                                                                                                                                                                                                                                                                                                                                 
|XX  If applicable, the Section of Article VII entitled Multiple Use Limitation shall not apply for Plan Years beginning after December 31,
2001.                                                                                                                                                                                                                                               
|                                                                                                                                                                                                                                                                                                                                                                                                 
|AMENDMENT SECTION 10. MODIFICATION OF TOP-HEAVY RULES FOR SAFE HARBOR PLANS                                                                                                                                                                                                                                                                                                                      
|                                                                                                                                                                                                                                                                                                                                                                                                 
|[ ]                                                                                                                                                                                                                                                                                                                                                                                              
|                                                                                                                                                                                                                                                                                                                                                                                                 
|                                                                                                                                                                                                                                                                                                                                                                                                 

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|AMENDMENT SECTION 11: CATCH-UP CONTRIBUTIONS                           
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|                                                                       
|[ ]                                                                    
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|                                                                       
|AMENDMENT SECTION 12: SUSPENSION PERIOD FOLLOWING HARDSHIP DISTRIBUTION
|                                                                       
|XX                                                                     
|                                                                       
|                                                                       
|                                                                       
|                                                                       

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|                                                                  | the Plan and all other plans maintained by an Employer or a Related Company for the period specified below.                                                                                                                                                                                                                                                                                                                                              
|----------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|                                                                  |                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|                                                                  | Suspension Period for Hardship Withdrawals Made in Calendar Year 2001:                                                                                                                                                                                                                                                                                                                                                                                   
|                                                                  |                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|                                                                  | [ ]                                                                                                                                                                                                                                                                                                                                                                                                                                                      
|                                                                  |                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|                                                                  |                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|                                                                  |                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|                                                                  | XX                                                                                                                                                                                                                                                                                                                                                                                                                                                       
|                                                                  |                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|AMENDMENT SECTION 13: DISTRIBUTION UPON SEVERANCE FROM EMPLOYMENT
|                                                                  |                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|XX                                                                | This Amendment Section 13 should be selected and the selections and fill-ins below completed if your Plan provides for tax-deferred contributions and you want
deferrals and related costs to be distributable in the event you sell off assets and want employees who continue employment with the buyer to be paid out of the Plan.                                                                                                                    
|                                                                  |                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|                                                                  | A Participants Tax-Deferred Contributions Sub-Account, Qualified Nonelective Contributions Sub-Account, and Qualified Matching Contributions Sub-Account shall be
distributed on account of the Participants severance from employment. However, such a distribution shall be subject to the other provisions of the Plan regarding distributions, other than provisions that require a separation from service
before such amounts may be distributed.

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|                                                       | The preceding provisions shall apply for distributions made after:                             
|------------------------------------------------------ | -----------------------------------------------------------------------------------------------
|                                                       |                                                                                                
|                                                       | January 1, 2002 (enter a date no earlier than December 31, 2001), and shall apply (choose one):
|                                                       |                                                                                                
|                                                       |                                                                                                
|                                                       |                                                                                                
|                                                       |                                                                                                
|                                                       |                                                                                                
|                                                       |                                                                                                
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|*                         *           
              *
|                                                       |                                                                                                
|                                                       | EXECUTED AT Carrols Corporation, Syracuse, NY, this 12th day of September, 2002.               
|                                                       |                                                                                                
|                                                       |                                                                                                
|                                                       | By:                                                                                            
|                                                       |                                                                                                
|                                                       | Title:                                                                                         
|                                                       |                                                                                                

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