**VIRTUAL      ITEM PROCESSING SYSTEMS, INC.**

**2525      Northwest Expressway, #105**

**Oklahoma      City, Oklahoma 73112**

**OUTSOURCING      AGREEMENT**

**BETWEEN**

**VIRTUAL      ITEM PROCESSING SYSTEMS, INC.**

**And**

**BROKERS      NATIONAL LIFE ASSURANCE COMPANY**

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**OUTSOURCING      AGREEMENT**

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|   | A. | For                EDP Services provided pursuant to this Agreement, BNL will pay to                VIP the                charges set forth in the Payment Schedule attached hereto as Schedule                B:                provided however and notwithstanding anything to the contrary herein.                The                minimum monthly fee shall not be less than five thousand dollars                ($5,000)                per month (as applicable, "Minimum                Fee"). |
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|   | B. | For                any additional VIP Services provided hereunder, BNL will pay to VIP                the                charges set charges set forth in the Payment Schedule attached hereto                as                Schedule                A. |
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|   | C. | The                fees due hereunder are subject to the following                provisions: |
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|   | D. | Any                sum due VIP hereunder for which a time for payment is not otherwise                specified will be due and payable within ten (10) days after the                date of                the postmark for an invoice therefor from VIP. If BNL fails to pay                any                amount due within ten (10) days from the date of the postmark for                the                invoice, late charges of 1-1/2% per month, or the maximum amount                allowable                by law, whichever is less, shall also become payable by BNL to                VIP. |
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|   | E. | In                addition to the communication line and devices which BNL is authorized                to                attach to the VIP System pursuant to paragraph 2 of this Agreement,                BNL                may, for the monthly fee(s) hereinafter set forth, attach additional                communication lines or the following devices to the VIP System. The                monthly fee(s) for such additional lines) or devices is as                follows: |
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|   | 1. | Cost                of all business forms, continuous or non-continuous used by                BNL; |
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|   | 2. | All                telephone calls initiated on behalf of BNL business and                operations; |
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|   | 3. | All                travel, food and lodging expenses incurred by VIP personnel related                to the                performance of this Agreement, subject to BNL's prior written                approval; |
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|   | 4. | All                postage and shipping expenses for materials used by                BNL; |
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|   | 5. | All                expenses incurred for computer output micro-film "COM" which is contracted                by VIP with a service bureau independent of VIP , subject to BNL'                s prior                written approval; |
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|   | 6. | Any                other charges directly related to BNL ' use or benefit of the VIP                System                pursuant to this Agreement is subject to BNL ' prior written                approval. |
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