Date:    March 6, 2003

To:      Seamus McGill

From:    Brian Gamache

Re:      Relocation

This letter documents our understanding concerning my request that you relocate
to Chicago, Illinois to work from our Chicago Technology campus ("Relocation").
In recognition of the financial implications this Relocation may impose on you,
the Company is prepared to offer you the following Relocation package
("Relocation Package"):

    o   To compensate you for the incremental increase in cost of living
        expenses from Las Vegas to Chicago, the Company will pay you a stipend
        of $5,000 per month (or such proportionate amount for a partial month),
        beginning March 1, 2003 (the "Stipend Amount"). This Stipend Amount will
        be grossed-up annually to cover your personal Federal and Illinois state
        income taxes based on your estimated personal tax rate and will be paid
        separately from your base salary. This Stipend Amount will not be
        included in the calculation of any bonus, merit increase or other
        benefit payable to you by the Company, nor will it be eligible for
        401(k) withholding. You have committed to moving your personal
        belongings to the Chicago metro area by April 15, 2003; if the
        Relocation does not occur by that date, the Stipend Amount will cease
        until such time as the Relocation does occur.

    o   After September 1, 2003, both you and the Company will have the right to
        terminate your Relocation upon 90-days written notice. If the Company
        terminates the Relocation is terminated for any reason, the Company will
        reimburse you for your costs to move your personal belongings, including
        one car, to Las Vegas, Nevada; further, you will continue to receive the
        Stipend Amount for the lesser of (i) four months from the date on which
        the Relocation is terminated, or (ii) until the actual date of your
        return to Las Vegas, Nevada.

    o   The Company will withhold Illinois state income taxes from your
        compensation once you have established an Illinois residence. All such
        income taxes will be your personal obligation.

    o   The Company will reimburse you up to $2,800 annually for costs actually
        incurred in the periodic maintenance of your landscaping and swimming
        pool for your home located at 9921 Laurel Springs Rd. Las Vegas, Nevada
        89134. Such costs will be reimbursed only upon presentation of actual
        receipts.

    o   The Company will reimburse you for costs actually incurred to move your
        personal belongings, including one car, from Las Vegas to Chicago or its
        suburbs. Such costs will be reimbursed only upon presentation of actual
        receipts.

    o   The Company will continue to reimburse your dues for the TPC Summerlin
        Country Club in Las Vegas, Nevada for the duration of the Relocation. In
        addition, the Company will add your name to its corporate membership at
        The Glen Club in Glenview, Illinois.

By signing this letter in the space provided below, you agree that the amounts
set forth in the Relocation Package constitute the only amounts owed to you by
the Company for any costs, including without limitation cost of living
increases, real estate transaction fees and costs and income taxes, that may
become incurred by you as a result of your Relocation at the Company's request.


                                                         /s/ Brian Gamache
                                                         --------------------
                                                         Brian Gamache
                                                         President and CEO



Accepted and agreed to this 7th day of March, 2003:

/s/ Seamus McGill
--------------------
Seamus McGill