Exhibit 10.10    MEDICAL EXECUTIVE REIMBURSEMENT PLAN (MERP)  Revised 1/2009


Certain
key employees of Isle of Capri Casinos, Inc. are eligible to participate
in the Medical Executive Reimbursement Plan (MERP).  Eligible participants will be designated by the
Compensation Committee. Individual participation will be confirmed by the Sr.
VP of Human Resources. Participation will begin concurrent with the effective
date of coverage under the companys group health plans.  Coverage
under the plan will include:  ·The employee ·Employees spouse ·Employees legal dependents (as defined in
the group health insurance plan)  The
maximum amount of benefit provided under this plan will be 5% of the
participants compensation for the prior calendar year.  Compensation
is defined as the participants base annual salary.  Compensation
for a new participant in the first year of participation will be determined as
follows:  ·If the participant was an employee during the
preceding full calendar year, then the compensation amount will be the amount
for the preceding calendar year, as defined above, prorated for the number of
months the person will be a participant in the first year of participation. ·If the participant did not work the full
preceding calendar year, the compensation amount will be the current rate of
pay and fees annualized and prorated for the number of months the person will
be a participant in the first year of participation.  Benefits
payable under this plan will be reimbursements of health care expenses incurred
by covered individuals.  These include,
but may not be limited to:  ·Items covered but not reimbursed by the Companys
group health plans such as deductibles, coinsurance and copayments.  2


·Dental out-of-pocket expenses (excluding
cosmetic procedures).  ·Vision exams and prescription corrective
lenses, limited to one pair of glasses and contact lenses for vision
correction, per calendar year per covered person.  (This is in addition to any pair of glasses
or contact lenses that may be purchased through Vision Service Plan (VSP)
benefit plan, if you elected that benefit.) Additional replacement glasses may
be allowed if glasses are lost or broken.  ·Hearing exams and hearing aids.  ·Durable medical equipment such as canes,
walkers, crutches, wheelchairs.  ·Certain over-the-counter medications allowed
under IRS Code 213. Over-the-counter medications and certain home medical
equipment will be limited to $5,000 per plan year.  Expenses
not covered include, but not limited to:  ·Cosmetic procedures ·Vitamins, dietary supplements ·Cosmetics ·Toiletries ·Massage therapy ·Missed appointment fees ·Expenses for non-compliance under the group
health plans  The
Compensation Committee has given authority to the Sr. VP of Human Resources to
take any action which in his sole discretion is deemed necessary or advisable
in order to maintain the programs integrity.  Benefits
under this plan will be paid directly to the participant after consideration by
the appropriate group health plan. For medical and prescription drug claims
that are processed through the Coventry Health Plan, participants will
automatically receive reimbursement checks directly from their MERP account,
mailed to their home address.  You will
not need to  3


submit
a paper reimbursement request form. You can manage your MERP account through
www.mycoventryhealth.com.  After
you receive your Explanation of Benefits (EOB) from the dental or vision plans,
you will submit the EOB for reimbursement consideration for any eligible,
out-of-pockets expenses. For expenses not subject to Explanation of Benefits
(eyeglasses, over-the-counter medications, etc.) you will need to submit a paid
receipt along with a reimbursement request form.  Benefits
paid will be reported as taxable income in accordance with IRS
regulations.  Participants agree that any
benefits received under this plan and also paid to the participant from another
insurance carrier or any other source will be refunded to the Medical Executive
Reimbursement Plan.  Participants
are required to submit Explanation of Benefits, invoices, or paid receipts for
services to be considered under this plan within 180 days of their occurrence,
using the appropriate MERP paper reimbursement form.  Reimbursement
Forms should be faxed to: Coventry
Health Care 606-330-1377  4