##### 



EXECUTION COPY


ASSET PURCHASE AGREEMENT


between


RESIDENTIAL FUNDING COMPANY, LLC,


EQUITY INVESTMENTS II, LLC


and


GMAC COMMERCIAL FINANCE LLC


August 27, 2007






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##### 



TABLE OF CONTENTS


|                                                       |                                                              |      |      |      | 
|------------------------------------------------------ | ------------------------------------------------------------ | ---- | ---- | ---- | 
|                                                       |                                                              | Page |     
|                                                       |                                                              |      |     
|ARTICLE 1. DEFINITIONS; INTERPRETATION                 |                                                              |      | A-1  |     
|                                                       | 1.1     Definitions                                          |      |      | A-1  | 
|                                                       | 1.2     Interpretation                                       |      |      | A-5  | 
|                                                      
|ARTICLE 2. PURCHASE AND SALE                           |                                                              |      | A-6  |     
|                                                       | 2.1     Purchase and Sale of
    Transferred Assets          |      |      | A-6  | 
|                                                       | 2.2     Assignment of Contracts, Leases
    and Other Assets |      |      | A-7  | 
|                                                       | 2.3     Excluded Assets                                      |      |      | A-7  | 
|                                                       | 2.4     Assumed Obligations                                  |      |      | A-7  | 
|                                                       | 2.5     Excluded Obligations                                 |      |      | A-8  | 
|                                                       | 2.6     Purchase Price                                       |      |      | A-8  | 
|                                                       | 2.7     Closing                                              |      |      | A-9  | 
|                                                       | 2.8     Deliveries of Sellers                                |      |      | A-10 | 
|                                                       | 2.9     Deliveries of Purchaser                              |      |      | A-10 | 
|                                                      
|ARTICLE 3. REPRESENTATIONS AND WARRANTIES OF SELLERS   |                                                              |      | A-10 |     
|                                                       | 3.1     Authority of Sellers                                 |      |      | A-10 | 
|                                                       | 3.2     Title to Assets                                      |      |      | A-10 | 
|                                                       | 3.3     Consents and Approvals                               |      |      | A-11 | 
|                                                       | 3.4     Financial Statements                                 |      |      | A-11 | 
|                                                       | 3.5     No Material Adverse Change                           |      |      | A-11 | 
|                                                       | 3.6     Tax Matters                                          |      |      | A-11 | 
|                                                       | 3.7     Litigation                                           |      |      | A-11 | 
|                                                       | 3.8     Contracts                                            |      |      | A-11 | 
|                                                       | 3.9     Financing Agreements                                 |      |      | A-12 | 
|                                                       | 3.10   Compliance with Laws                                  |      |      | A-12 | 
|                                                       | 3.11   Sufficiency of Transferred Assets                     |      |      | A-13 | 
|                                                       | 3.12   Real Property                                         |      |      | A-13 | 
|                                                       | 3.13   Environmental Matters                                 |      |      | A-13 | 
|                                                       | 3.14   Receivables and Receivables Documents                 |      |      | A-13 | 
|                                                       | 3.15   Bank Accounts                                         |      |      | A-14 | 
|                                                       | 3.16   Insurance                                             |      |      | A-14 | 
|                                                       | 3.17   Employee Benefits                                     |      |      | A-14 | 
|                                                       | 3.18   Licenses and Permits                                  |      |      | A-14 | 
|                                                       | 3.19   Intellectual Property                                 |      |      | A-15 | 
|                                                       | 3.20   Labor                                                 |      |      | A-16 | 
|                                                       | 3.21   Brokers or Finders                                    |      |      | A-16 | 
|                                                      
|ARTICLE 4. REPRESENTATIONS AND WARRANTIES OF PURCHASER |                                                              |      | A-16 |     
|                                                       | 4.1     Authority of Purchaser                               |      |      | A-16 | 
|                                                       | 4.2     Consents and Approvals                               |      |      | A-16 | 
|                                                       | 4.3     Financing                                            |      |      | A-16 | 
|                                                       | 4.4     Brokers and Finders                                  |      |      | A-16 | 

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|                                                            |                                                                 |      |      |      | 
|----------------------------------------------------------- | --------------------------------------------------------------- | ---- | ---- | ---- | 
|                                                            |                                                                 | Page |     
|                                                            |                                                                 |      |     
|ARTICLE 5. COVENANTS                                        |                                                                 |      | A-16 |     
|                                                            | 5.1     Subsequent Actions                                      |      |      | A-16 | 
|                                                            | 5.2     Third Party Consents                                    |      |      | A-17 | 
|                                                            | 5.3     Employee Matters                                        |      |      | A-17 | 
|                                                            | 5.4     Records; Post-Closing Access to
    Information         |      |      | A-17 | 
|                                                           
|ARTICLE 6. CONDITIONS PRECEDENT TO OBLIGATIONS OF PURCHASER |                                                                 |      | A-18 |     
|                                                            | 6.1     Warranties True as of Closing
    Date                  |      |      | A-18 | 
|                                                            | 6.2     Injunctions                                             |      |      | A-18 | 
|                                                            | 6.3     Laws                                                    |      |      | A-18 | 
|                                                            | 6.4     Deliveries by Sellers                                   |      |      | A-18 | 
|                                                           
|ARTICLE 7. CONDITIONS PRECEDENT TO OBLIGATIONS OF SELLERS   |                                                                 |      | A-18 |     
|                                                            | 7.1     Warranties True as of Closing
    Date                  |      |      | A-18 | 
|                                                            | 7.2     Compliance with Agreements and
    Covenants            |      |      | A-18 | 
|                                                            | 7.3     Injunctions                                             |      |      | A-19 | 
|                                                            | 7.4     Laws                                                    |      |      | A-19 | 
|                                                            | 7.5     Deliveries by Purchaser                                 |      |      | A-19 | 
|                                                           
|ARTICLE 8. [RESERVED]                                       |                                                                 |      | A-19 |     
|                                                           
|ARTICLE 9. SURVIVAL AND INDEMNIFICATION                     |                                                                 |      | A-19 |     
|                                                            | 9.1     Survival                                                |      |      | A-19 | 
|                                                            | 9.2     Indemnification by RFC                                  |      |      | A-19 | 
|                                                            | 9.3     Indemnification by Purchaser                            |      |      | A-20 | 
|                                                            | 9.4     Limitations on Liability                                |      |      | A-20 | 
|                                                            | 9.5     Claims                                                  |      |      | A-21 | 
|                                                            | 9.6     Notice of Third Party Claims;
    Assumption of Defense |      |      | A-21 | 
|                                                            | 9.7     Settlement or Compromise                                |      |      | A-22 | 
|                                                            | 9.8     Net Losses; Subrogation;
    Mitigation                 |      |      | A-22 | 
|                                                            | 9.9     Special Rule for Fraud                                  |      |      | A-22 | 
|                                                           
|ARTICLE 10. TAX MATTERS                                     |                                                                 |      | A-23 |     
|                                                            | 10.1   Transfer Taxes                                           |      |      | A-23 | 
|                                                            | 10.2   Liability for Taxes and Related Matters                  |      |      | A-23 | 
|                                                            | 10.3   Tax Benefits                                             |      |      | A-23 | 
|                                                            | 10.4   Allocation of Purchase Price                             |      |      | A-24 | 
|                                                           
|ARTICLE 11. MISCELLANEOUS                                   |                                                                 |      | A-24 |     
|                                                            | 11.1   Expenses                                                 |      |      | A-24 | 
|                                                            | 11.2   Amendment                                                |      |      | A-24 | 
|                                                            | 11.3   Notices                                                  |      |      | A-24 | 
|                                                            | 11.4   Waivers                                                  |      |      | A-25 | 
|                                                            | 11.5   Counterparts                                             |      |      | A-25 | 
|                                                            | 11.6   Headings                                                 |      |      | A-25 | 
|                                                            | 11.7   Applicable Law                                           |      |      | A-25 | 
|                                                            | 11.8   Assignment                                               |      |      | A-25 | 
|                                                            | 11.9   No Third Party Beneficiaries                             |      |      | A-25 | 

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##### 



|                            |  |      |      | 
|--------------------------- |  | ---- | ---- | 
|                            |  | Page |     
|                            |  |      |     
|11.10  Waiver of Jury Trial |  |      | A-25 | 
|11.11  Schedules            |  |      | A-25 | 
|11.12  Incorporation        |  |      | A-26 | 
|11.13  Complete Agreement   |  |      | A-26 | 
|11.14  Disclaimer           |  |      | A-26 | 
|11.15  Public Announcements |  |      | A-26 | 
|11.16  Further Assurances   |  |      | A-26 | 

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##### 



Exhibits


|          |  |                                    
|--------- |  | -----------------------------------
|Exhibit A |  | Assignment and Assumption Agreement
|Exhibit B |  | Bill of Sale                       
|Exhibit C |  | Transition Services Agreement      
|Exhibit D |  | Employee Leasing Agreement         

Schedules


|                 |  |                                               
|---------------- |  | ----------------------------------------------
|Schedule 1.1     |  | Sellers Knowledge                            
|Schedule 2.1(e)  |  | Equipment                                     
|Schedule 2.1(h)  |  | Financing Agreements and Receivables Documents
|Schedule 2.2(a)  |  | Real Property Leases                          
|Schedule 2.2(c)  |  | Other Transferred Contracts                   
|Schedule 2.2(d)  |  | Permits                                       
|Schedule 2.2(e)  |  | Commitments                                   
|Schedule 2.3     |  | Excluded Assets                               
|Schedule 2.4     |  | Assumed Obligations                           
|Schedule 3.2     |  | Title                                         
|Schedule 3.4     |  | Financial Statements                          
|Schedule 3.5     |  | Material Adverse Change                       
|Schedule 3.7     |  | Litigation and Other Disputes                 
|Schedule 3.9     |  | Financing Agreements                          
|Schedule 3.10    |  | Compliance with Laws                          
|Schedule 3.11    |  | Sufficiency of Assets                         
|Schedule 3.14    |  | Receivables                                   
|Schedule 3.15    |  | Bank Accounts                                 
|Schedule 3.16    |  | Insurance                                     
|Schedule 3.18    |  | Licenses and Permits                          
|Schedule 3.19(a) |  | Transferred IT Assets                         
|Schedule 3.19(b) |  | Transferred Intellectual Property             
|Schedule 3.19(c) |  | Ownership of Transferred Intellectual Property
|Schedule 3.19(d) |  | Development of IT Assets                      

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##### 



ASSET PURCHASE AGREEMENT


RFC Equity Investments Sellers Purchaser


GMAC


Business










Definitions.




| |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
| | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | Adjustment Report shall have the meaning set
    forth in Section 2.6(b)(iv).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
|
| | Advances means any loan or extension of
    credit to or for the benefit of a Borrower under a Financing
    Agreement.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|
| | Affiliate means any Person controlling,
    controlled by or under common control with another
    Person; for purposes of this definition only,
    control shall mean the ownership, directly or
    indirectly, of 50% or more of the outstanding common stock or
    other equity interest of a Person.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
|
| | Agreement means this Asset Purchase
    Agreement, including all Appendices, Schedules and Exhibits
    hereto, as it may be amended from time to time in accordance
    with its terms.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
|
| | Allocation Schedule shall have the meaning
    set forth in Section 10.4.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
|
| | Assignment and Assumption Agreement means the
    Assignment and Assumption Agreement between Sellers and
    Purchaser substantially in the form of Exhibit A.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
|
| | Assumed Obligations shall have the meaning
    set forth in Section 2.4.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
|
| | Bank Accounts shall have the meaning set
    forth in Section 2.1(a).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
|
| | Basket Amount shall have the meaning set
    forth in Section 9.4(a).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
|
| | Benefit Plan each employee benefit
    plan (as defined in sections 3(3) of ERISA), other than a
    Multiemployer Plan, and each retirement or deferred compensation
    plan, incentive compensation plan, stock plan, retention plan or
    agreement, unemployment compensation plan, vacation pay, change
    in control, severance pay, bonus or benefit arrangement,
    insurance or hospitalization program or any fringe benefit
    arrangements for any employee, director, consultant or agent,
    whether pursuant to contract, arrangement, custom or informal
    understanding which does not constitute an employee benefit
    plan, which is maintained or contributed to by Seller and which
    covers any Employee or in which any Employee participates or is
    eligible to participate.

A-1



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##### 





| |                                                                                                                                                                                                                                                                                                                                                                        
| | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | Bill of Sale means the Bill of Sale with
    respect to the sale and purchase of the Transferred Assets of
    Sellers substantially in the form of Exhibit B.                                                                                                                                                                                                       
|
| | Borrowers shall have the meaning set forth in
    Section 2.1(h).                                                                                                                                                                                                                                                                                                    
|
| | Business shall have the meaning set forth in
    the recitals.                                                                                                                                                                                                                                                                                                       
|
| | Business Day means any day of the year, other
    than (a) any Saturday or Sunday or (b) any other day
    on which banks located in Minneapolis, Minnesota or New York,
    New York generally are closed for business.                                                                                                                                             
|
| | Closing means the closing of the transactions
    contemplated hereby.                                                                                                                                                                                                                                                                                               
|
| | Closing Date shall have the meaning set forth
    in Section 2.7.                                                                                                                                                                                                                                                                                                    
|
| | Closing Date Purchase Price shall have the
    meaning set forth in Section 2.6(a).                                                                                                                                                                                                                                                                                  
|
| | Code means the Internal Revenue Code of 1986,
    as amended.                                                                                                                                                                                                                                                                                                        
|
| | Collateral shall have the meaning set forth
    in Section 2.1(h).                                                                                                                                                                                                                                                                                                   
|
| | Commitments means the outstanding commitment
    letters and letters of intent relating to prospective borrowers
    under financing agreements as set forth on
    Schedule 2.2(e).                                                                                                                                                                                 
|
| | Consents shall have the meaning set forth in
    Section 5.2.                                                                                                                                                                                                                                                                                                        
|
| | Contracts means any contract, agreement,
    lease or permit to which a Seller is a party.                                                                                                                                                                                                                                                                           
|
| | Dispute Firm shall have the meaning set forth
    in Section 2.6(b)(iii).                                                                                                                                                                                                                                                                                            
|
| | Dispute Notice shall have the meaning set
    forth in Section 2.6(b)(iii).                                                                                                                                                                                                                                                                                          
|
| | Disputing Party shall have the meaning set
    forth in Section 2.6(b)(iii).                                                                                                                                                                                                                                                                                         
|
| | Employee Leasing Agreement means the Employee
    Leasing Agreement substantially in the form of
    Exhibit D.                                                                                                                                                                                                                                                      
|
| | Employee Leasing Expiration Date shall have
    the meaning set forth in Section 5.3.                                                                                                                                                                                                                                                                                
|
| | Employees shall mean those individuals who,
    as of the Closing Date, are employees of RFC with respect to the
    Business, whether or not such individual is actively at work on
    the Closing Date, including those individuals who are on
    vacation, short-term disability, disability covered by
    workers compensation, or approved leave of absence.
|
| | Equipment shall have the meaning set forth in
    Section 2.1(e).                                                                                                                                                                                                                                                                                                    
|
| | Equity Investments shall have the meaning set
    forth in the recitals.                                                                                                                                                                                                                                                                                             
|
| | ERISA means the Employee Retirement Income
    Security Act of 1974, as amended.                                                                                                                                                                                                                                                                                     
|
| | Excluded Obligations shall have the meaning
    set forth in Section 2.5.                                                                                                                                                                                                                                                                                            
|
| | Final Valuation shall have the meaning set
    forth in Section 2.6(b)(iv).                                                                                                                                                                                                                                                                                          
|
| | Financial Statements shall have the meaning
    set forth in Section 3.4.                                                                                                                                                                                                                                                                                            
|
| | Financing Agreements shall have the meaning
    set forth in Section 2.1(h).                                                                                                                                                                                                                                                                                         
|
| | GAAP means United: States generally accepted
    accounting principles in effect from time to time.                                                                                                                                                                                                                                                                  
|
| | GMAC shall have the meaning set forth in the
    recitals.                                                                                                                                                                                                                                                                                                           
|
| | Governmental Authority means any
    U.S. federal, state, provincial or municipal entity, any
    foreign government and any political subdivision or other
    executive, legislative, administrative, judicial, quasi-judicial
    or other governmental department, commission, court, board,
    bureau, agency or instrumentality, domestic or foreign.         

A-2



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##### 





| |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | Hazardous Materials shall have the meaning
    set forth in Section 3.13(d).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
|
| | Indemnification Cap shall have the meaning
    set forth in Section 9.4(b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
|
| | Indemnified Person means the Person or
    Persons entitled to, or claiming a right to, indemnification
    under Article 9.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
|
| | Indemnifying Person means the Person or
    Persons claimed by the Indemnified Person to be obligated to
    provide indemnification under Article 9.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         
|
| | Initial Notice shall have the meaning set
    forth in Section 9.6.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
|
| | Intellectual Property means domestic and
    foreign: (a) registered and unregistered trade names,
    trademarks, service marks, applications for trademarks and
    applications for service marks; (b) patent registrations
    and patent applications; (c) trade secrets; and
    (d) copyrights, claims for copyrights, copyright
    registrations and copyright applications that, in each case, are
    owned by or licensed to a Seller.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
|
| | Intercompany Borrowings means any and all
    liabilities of the Business with respect to intercompany
    borrowings as of the Closing Date.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|
| | Law means any law, statute, regulation,
    ordinance, rule, order, decree, judgment, consent decree or
    governmental requirement enacted, promulgated, entered into,
    agreed to or imposed by any Governmental Authority.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|
| | Lease Real Property means the real property
    located in Dallas, Texas that is subject to the Real Property
    Lease.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
|
| | Lien means any title defect, conflicting or
    adverse claim of ownership, mortgage, deed of trust,
    hypothecation, security interest, lien, pledge, claim, right of
    first refusal, option, charge, restrictive covenant, lease,
    order, decree, judgment, stipulation, settlement, attachment,
    objection or other encumbrance of any nature whatsoever.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
|
| | Loss or Losses means any
    and all damages, losses, actions, proceedings, causes of action,
    obligations, liabilities, claims, Liens, penalties, fines,
    demands, assessments, awards, judgments, settlements, costs and
    expenses, including (a) court costs and similar costs of
    litigation, (b) reasonable attorneys and
    consultants fees, including those incurred in connection
    with (i) investigating or attempting to avoid the matter
    giving rise to the Losses or (ii) successfully establishing
    a valid right to indemnification for Losses and
    (c) interest awarded as part of a judgment or settlement,
    if any, but in any event shall exclude consequential, punitive,
    special or incidental damages or lost profits claimed, incurred
    or suffered by any Indemnified Person (which exclusion does not
    include any consequential, punitive, special or incidental
    damages or lost profits for which such Indemnified Person is
    liable to a third party).                                                                                                                                                                                                                                                                                                                                                                                                                                          
|
| | Material Adverse Effect means any condition,
    circumstance, change or effect, that individually or when taken
    together with all other conditions, circumstances, changes or
    effects is materially adverse to the Business or Transferred
    Assets; provided, that, for purposes of this Agreement, a
    Material Adverse Effect shall not include any condition,
    circumstance, change or effect to the Business, the Parent
    Business or Transferred Assets resulting from (a) changes
    to the industry or markets in which the Business, the Parent
    Business or Transferred Assets are operated that are not unique
    to the Business, the Parent Business or Transferred Assets,
    (b) the announcement or disclosure of the transactions
    contemplated herein, (c) general economic, regulatory or
    political conditions or changes in the countries in which the
    Business, the Parent Business or Transferred Assets are
    operated, (d) military action or acts of terrorism,
    (e) changes in Law, or (f) compliance with the terms
    of this Agreement; and provided, further, that in
    the case of each of clauses (a), (c),
    (d), (e) and (f), the Business, the
    Parent Business or Transferred Assets are not materially
    disproportionately affected by such condition, circumstance,
    change or effect compared to other Persons engaged in the
    conduct of businesses similar to the Business.
|
| | Multiemployer Plan shall mean any
    multiemployer plan, as defined III
    section 4001(a)(3) of ERISA.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   

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##### 





| |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
| | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | Notes Receivable shall have the meaning set
    forth in Section 2.1(h).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
|
| | Other Current Assets shall have the meaning
    set forth in Section 2.1(g).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
|
| | Other Transferred Contracts shall have the
    meaning set forth in Section 2.2(c).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
|
| | Parent Business means the businesses of RFC
    and its parent, ResCap, taken as a whole.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
|
| | Payor means the payor, obligor or other
    Persons obligated to make payments with respect to any
    Receivable, including any seller, transferor or guarantor
    thereof.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
|
| | Permits shall have the meaning set forth in
    Section 2.2(d).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
|
| | Permitted Liens means: (a) Liens arising
    by operation of Law for Taxes not yet due and payable;
    (b) Liens arising under the Financing Agreements; and
    (d) Liens that would not reasonably be expected to have a
    Material Adverse Effect or to adversely affect or impair the
    value of the Business or the Transferred Assets or the use of
    the Transferred Assets in the ordinary course of business.                                                                                                                                                                                                                                                  
|
| | Person means any individual, corporation,
    partnership, association, limited liability company, trust,
    governmental or quasi-governmental authority or body or other
    entity or organization in any jurisdiction.                                                                                                                                                                                                                                                                                                                                                                                                                                                    
|
| | Purchase Price shall have the meaning set
    forth in Section 2.6(a).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         
|
| | Purchaser shall have the meaning set forth in
    the preamble.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
|
| | Purchaser Indemnified Parties shall have the
    meaning set forth in Section 9.2.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
|
| | Real Property Lease shall have the meaning
    set forth in Section 2.2(a).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
|
| | Receivables means all owned and serviced
    Notes Receivable, loans and other accounts receivable of
    Sellers.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
|
| | Receivables Documents shall have the meaning
    set forth in Section 2.1(h).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
|
| | ResCap means Residential Capital, LLC, a
    Delaware limited liability company that owns all of the
    outstanding common membership interests in RFC.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
|
| | RFC shall have the meaning set forth in the
    recitals.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
|
| | Second Adjustment Report shall have the
    meaning set forth in Section 2.6(b)(iv).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
|
| | Second Dispute Notice shall have the meaning
    set forth in Section 2.6(b)(iv).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|
| | Second Dispute Report shall have the meaning
    set forth in Section 2.6(b)(iv).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|
| | Second Disputing Party shall have the meaning
    set forth in Section 2.6(b)(iv).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
|
| | Seller Indemnified Parties shall have the
    meaning set forth in Section 9.3.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
|
| | Sellers shall have the meaning set forth in
    the preamble.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
|
| | Sellers Knowledge, or variations
    thereof, means the actual knowledge of the executive officers
    and directors of Sellers set forth on Schedule 1.1.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
|
| | Straddle Period shall have the meaning set
    forth in Section 10.2(b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
|
| | Straddle Period Taxes shall have the meaning
    set forth in Section 10.2(b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|
| | Tax or Taxes mean all
    taxes, charges, fees, duties, levies or other assessments,
    including income, gross receipts, capital stock, net proceeds,
    ad valorem, turnover, real, personal and other property
    (tangible and intangible), goods and services, sales, use,
    franchise, excise, value added, stamp, leasing, lease, user,
    transfer, fuel, excess profits, occupational, interest
    equalization, windfall profits, unitary, severance and
    employees income withholding, unemployment and Social
    Security taxes, duties, assessments and charges (including the
    recapture of any tax items such as investment tax credits), which

A-4



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##### 



| |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
| | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | are imposed by the United States, Canada or any Governmental
    Authority, including any interest, penalties or additions to tax
    related thereto imposed by any Governmental Authority (including
    any interest or penalties with respect to such Taxes).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
|
| | Tax Benefit means (a) the present value
    of any refund, credit or reduction in otherwise required Tax
    payments including any interest payable thereon, less
    (b) the present value of any required Tax payments, which
    present value shall be computed as of the Closing Date or the
    first date on which the right to the refund, credit or other Tax
    reduction, or such Tax payment, arises or is reasonably
    estimated to be actually utilized or paid, whichever is later,
    (i) using the effective Tax rate of the Indemnified Person
    (which, in the case of an Indemnified Person that is a reporting
    company under the Securities Exchange Act of 1934, as amended,
    shall be as reported in its
    Form 10-K filed
    with the Securities and Exchange Commission) for the Tax Period
    with respect to such Tax under applicable Tax laws on such date
    and (ii) using the interest rate on such date imposed on
    corporate deficiencies paid within 30 days of a notice of
    proposed deficiency under the Code or other applicable Tax laws.
    Any Tax Benefit shall be computed net of any directly related
    Tax detriment, including the present value of a reduction in
    depreciation or amortization deductions as a result of an
    adjustment to the Purchase Price. The amount of any Tax
    detriment shall be computed in the same manner in which Tax
    Benefits are otherwise computed pursuant to this definition.
|
| | Tax Period or Taxable
    Period means any period prescribed by any Governmental
    Authority for which a Tax Return is required to be filed or a
    Tax is required to be paid.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
|
| | Tax Return means all returns and reports of
    or with respect to Taxes required to be filed with any
    Governmental Authority or depository.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
|
| | Tax Statute of Limitations Date with respect
    to a particular Tax means the opening of business on the day
    after the expiration of the applicable statute of limitations
    with respect to such Tax, including any extensions thereof made
    with the consent of the applicable Seller (or if such date is
    not a Business Day, the next Business Day).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
|
| | Tax Warranty means a representation or
    warranty in Section 3.6.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
|
| | Title and Authorization Warranty means a
    representation or warranty in Section 3.1,
    3.2 or 4.1 of this Agreement.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|
| | Transaction Documents means this Agreement,
    each Assignment and Assumption Agreement, each Bill of Sale, the
    Transition Services Agreement, the Employee Leasing Agreement
    and each other agreement, document and certificate executed and
    delivered in connection with this Agreement.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
|
| | Transferred Assets shall have the meaning set
    forth in Section 2.1.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
|
| | Transferred Intellectual Property shall have
    the meaning set forth in Section 2.1(b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|
| | Transferred IT Assets shall have the meaning
    set forth in Section 2.1(c).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|
| | Transfer Taxes shall have the meaning set
    forth in Section 10.1.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
|
| | Transition Services Agreement means the
    Transition Services Agreement substantially in the form of
    Exhibit C.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
|
| | Valuation shall mean the assets set forth in
    Section 2.6(b)(i).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
|
| | Valuation Expert means Houlihan, Lokey,
    Howard & Zukin.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
|
| | WARN means the worker Adjustment and
    Retraining Notification Act of 1988, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              

Interpretation.


A-5



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##### 









Purchase and Sale of
Transferred Assets. Transferred
Assets




| |                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | (a) all bank accounts, including deposit, escrow and lock
    box accounts, related to the Business, including those accounts
    set forth on Schedule 3.15 (the Bank
    Accounts) and all cash and cash equivalents contained
    in the Bank Accounts;                                                                                                                                                                                                                
|
| | (b) all Intellectual Property owned by a Seller and used
    primarily in connection with or held for use primarily in
    connection with the Business, including such rights to sue and
    recover for past infringement or misappropriation thereof and to
    receive all income, royalties, damages and payments for past and
    future infringements thereof, including those items set forth on
    Schedule 3.19(b) (the Transferred
    Intellectual Property);
|
| | (c) the information technology assets, systems and networks
    of Sellers that are used or held for use primarily in connection
    with the Business, including those items set forth on
    Schedule 3.19(a) (Transferred IT
    Assets);                                                                                                                                                                                                                              
|
| | (d) all office supplies used in connection with the
    Business;                                                                                                                                                                                                                                                                                                                                                                                                           
|
| | (e) all owned or leased furniture, fixtures, vehicles and
    other tangible personal property owned or leased by Sellers and
    used or held for use in connection with the Business, including
    those items set forth on Schedule 2.1(e)(the
    Equipment);                                                                                                                                                                                                        
|
| | (f) to the extent permitted by Law, all books, records,
    files, invoices, customer lists, supplier lists and other data
    owned, used, held for use or employed by Sellers with respect to
    the Business, including all information with respect to
    Borrowers under the Financing Agreements that is maintained in
    Sellers credit files (including financial statements,
    audit reports and due diligence reports);                                     
|
| | (g) any and all current assets arising out of or with
    respect to the Business, including prepaid rent, prepaid
    suppliers, advances and other prepaid expenses and deposits
    (Other Current Assets);                                                                                                                                                                                                                                                            
|
| | (h) all legal and equitable right, title and interest of
    Sellers in, to and under the loan and security and credit
    agreements, including all amendments and modifications, by and
    between RFC and any of the borrowers thereunder (the
    Borrowers), which agreements are set forth on
    Schedule 2.1(h) (collectively, the
    Financing Agreements), all right, title and
    interest in, to and under the Receivables related                       

A-6



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##### 



| |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | to each of the Financing Agreements, including all promissory
    notes and other instruments executed by the Borrowers to RFC to
    evidence their respective obligations for money loaned to such
    Borrowers by RFC under the Financing Agreements (the
    Notes Receivable), all commitments and
    outstanding Advances, all related agency, inter-creditor,
    subordination, bailee and guaranty agreements (the
    Receivables Documents). The Receivables
    Documents are also listed on Schedule 2.1(h), and
    include all documents, certificates, filings and agreements
    associated therewith, including all revolving lines of credit,
    term loans, purchase commitments, promissory notes, mortgages
    and deeds of trust, as well as all pledge agreements and other
    security documents, files and all other collateral security
    relating thereto (collectively, the
    Collateral);
|
| | (i) the warrants to purchase an aggregate of
    37,500 shares of The Schumacher Group of Delaware, Inc.;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
|
| | (j) all rights and obligations with respect to the equity
    investment made by Equity Investments in SHC Holding,
    Inc.; and                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
|
| | (k) all other assets, properties and rights used or held
    for use primarily in connection with the Business.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       

Assignment of Contracts,
Leases and Other Assets. Transferred
Assets




| |                                                                                                                                                                                                                                                   
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | (a) all leases, agreements to lease, options to lease and
    licenses of real property, including ground leases, set forth on
    Schedule 2.2(a) (Real Property
    Leases);                                                                  
|
| | (b) all Financing Agreements;                                                                                                                                                                                                                     
|
| | (c) the Contracts (other than the Financing Agreements) to
    which any Seller is a party that relate primarily to the conduct
    of the Business, including the Contracts set forth on
    Schedule 2.2(c) (Other Transferred
    Contracts);
|
| | (d) to the extent permitted by Law, all licenses and
    permits held by Sellers related to the Business or any of the
    Transferred Assets (the Permits), including
    those set forth on Schedule 2.2(d);                                  
|
| | (e) the Commitments set forth on
    Schedule 2.2(e); and                                                                                                                                                                                         
|
| | (f) all non-disclosure, non-competition confidentiality and
    similar obligations owed to any Seller to the extent related to
    the Business.                                                                                                 

Section 5.2


Excluded Assets. Section 2.1 Schedule 2.3 Section 2.1 Excluded Assets


Assumed
Obligations. Schedule 2.4


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##### 



Assumed Obligations


Excluded
Obligations. Excluded Obligations




| |                                                                                                                                                                                
| | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | (a) those litigation matters and other disputes set forth
    on Schedule 3.7;                                                                                                 
|
| | (b) any Taxes of Sellers other than those Taxes pro-rated
    pursuant to Sections 10.2(b) and 10.3;                                                                           
|
| | (c) the Intercompany Borrowings; and                                                                                                                                           
|
| | (d) the Benefit Plans and all rights or liabilities in
    connection with and assets of the Benefit Plans, except as
    otherwise provided in the Employee Leasing Agreement.

Purchase Price.


Consideration Section 2.6(b) Purchase
Price provided however Closing Date Purchase
Price Section 2.6(b)


Transferred Assets Adjustment Section 2.6(b)




| |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
| | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | (i) Post-Closing Determination.Within 30
    calendar days following the Closing Date, ResCap and RFC shall
    cause the Valuation Expert (or another mutually agreed-upon
    independent valuation firm retained and paid for by ResCap) to
    perform an independent valuation (the
    Valuation) of the fair market value of the
    Business and the Transferred Assets as of the close of business
    on the day prior to the Closing Date and to deliver such
    Valuation to ResCap, RFC and Purchaser, together with detailed
    supporting calculations and assumptions used by the Valuation
    Expert in performing the Valuation.                                                                                                                                                                                                                                                                                                                                                              
|
| | (ii) Payment.If the Valuation provides that
    the fair market value of the Business and the Transferred Assets
    is greater than $775,000,000, then Purchaser shall pay such
    difference to RFC within two Business Days after the Valuation
    becomes binding as provided in Section 2.6(b)(iii)
    or (iv). All payments pursuant to this
    Section 2.6 shall include interest on any such
    payment from the Closing Date to the date paid at the
    Prime Rate as published in the Money
    Rates table in The Wall Street Journal on the
    Closing Date or, if no publication occurs on the Closing Date,
    on the first publication date following the Closing Date.                                                                                                                                                                                                                                                                                                                   
|
| | (iii) Objections; Determination Binding.Unless Purchaser, on the one hand, or RFC and ResCap, on the
    other hand, gives written notice (the Disputing
    Party) to the other party of an objection to all or a
    part of the Valuation (a Dispute Notice)
    within 15 days after their receipt of the Valuation, the
    Valuation shall become binding in its entirety at the end of
    such 15-day period. If a Disputing Party delivers a Dispute
    Notice within such 15-day period and the parties are unable to
    agree as to all issues in the Dispute Notice within 15 days
    after the Dispute Notice is delivered by the Disputing Party,
    then the Valuation shall be submitted to an independent
    valuation firm (other than the Valuation Expert) chosen by the
    Disputing Party (the Dispute Firm) to resolve
    the issues set forth in the Dispute Notice in accordance with
    Section 2.6(b)(iv). The Disputing Party shall bear
    the costs of the Dispute Firm.

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##### 





| |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
| | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | (iv) Dispute Resolution.The Dispute Firm
    shall conduct such review of the Valuation, the Dispute Notice
    and any supporting documentation as the Dispute Firm in its sole
    discretion deems necessary (but excluding any documentation
    created by the parties in attempting to resolve any disputes
    relating to this Section 2.6(b)), and the Dispute
    Firm shall hear such presentations by the parties as the Dispute
    Firm in its sole discretion deems necessary, if any. The Dispute
    Firm shall be provided full access to the books and records of
    Sellers and Purchaser as well as the audit work papers of the
    Valuation Expert related to such determination. The Dispute Finn
    shall, as promptly as practicable and in no event later than
    30 days following its receipt of the Dispute Notice,
    deliver to Purchaser, ResCap and RFC a report (the
    Adjustment Report), which shall set forth, in
    reasonable detail, the Dispute Firms determination with
    respect to the issues specified in the Dispute Notice, and the
    revisions, if any, to be made to the Valuation together with
    supporting calculations. If the difference between the Valuation
    and the valuation of the Business and the Transferred Assets in
    the Adjustment Report is not greater than 10% of the Valuation,
    the Valuation shall be final and binding on the parties, absent
    arithmetical error, and shall be deemed a final arbitration
    award that is enforceable against each of the parties in any
    court of competent jurisdiction and the Purchase Price shall be
    adjusted according to the Valuation and paid in accordance with
    Section 2.6(b)(ii). If the difference between the
    Valuation and the valuation of the Business and the Transferred
    Assets in the Adjustment Report is greater than 10% of the
    Valuation, unless Purchaser, on the one hand, or RFC and ResCap,
    on the other hand, gives written notice (the Second
    Disputing Party) to the other party of an objection to
    all or a part of the Adjustment Report (a Second
    Dispute Notice) within 15 days after their
    receipt of the Adjustment Report, the Adjustment Report shall
    become binding in its entirety at the end of such 15-day period.
    If a Second Disputing Party delivers a Second Dispute Notice
    within such 15-day period and the parties are unable to agree as
    to all issues in the Adjustment Report within 15 days after
    the Second Dispute Notice is delivered by the Second Disputing
    Party, then the Valuation and the valuation in the Adjustment
    Report shall be submitted to an independent valuation firm
    (other than the Valuation Expert or the Dispute Firm) chosen by
    the Second Disputing Party (the Second Dispute
    Firm) to resolve the issues set forth in the Second
    Dispute Notice. The Second Disputing Party shall bear the costs
    of the Second Dispute Firm. The Second Dispute Firm shall
    conduct such review of the Valuation, the Adjustment Report, the
    Second Dispute Notice and any supporting documentation as the
    Second Dispute Firm in its sole discretion deems necessary, and
    the Second Dispute Firm shall hear such presentations by the
    parties as the Second Dispute Firm in its sole discretion deems
    necessary, if any. The Second Dispute Firm shall be provided
    full access to the books and records of Sellers and Purchaser as
    well as the audit work papers of the Valuation Expert and the
    Dispute Firm related to such determination. The Second Dispute
    Firm shall, as promptly as practicable and in no event later
    than 30 days following its receipt of the Second Dispute
    Notice, deliver to Purchaser and Sellers a report (the
    Second Adjustment Report), in which the
    Second Dispute Firm shall resolve the disputes set forth in the
    Second Dispute Notice and shall calculate the appropriate
    valuation of the Business and the Transferred Assets. The Second
    Adjustment Report shall set forth, in reasonable detail, the
    Second Dispute Firms determination with respect to the
    issues specified in the First Dispute Notice and the Second
    Dispute Notice, and the revisions, if any, to be made to the
    Valuation and the Adjustment Report together with supporting
    calculations. The Second Adjustment Report shall also set forth
    the final and binding valuation of the Business and the
    Transferred Assets (the Final Valuation) by
    calculating the average of the valuation of the Business and the
    Transferred Assets contained in the Valuation, the Adjustment
    Report and the Second Adjustment Report. The Final Valuation
    shall be final and binding on the parties, absent arithmetical
    error, and shall be deemed a final arbitration award that is
    enforceable against each of the parties in any court of
    competent jurisdiction and the Purchase Price shall be adjusted
    according to the Final Valuation and paid in accordance with
    Section 2.6(b)(ii).

Closing. Closing Date


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##### 



Deliveries of
Sellers.




| |                                                                                                                                  
| | ---------------------------------------------------------------------------------------------------------------------------------
| | (a) the Transition Services Agreement, duly executed by
    Sellers;                                                             
|
| | (b) an Assignment and Assumption Agreement, only executed
    by Sellers;                                                        
|
| | (c) a Bill of Sale, duly executed by Sellers;                                                                                    
|
| | (d) the Transferred Assets, by making such Transferred
    Assets available to Purchaser at their present location;              
|
| | (e) the Employee Leasing Agreement, duly executed by
    Sellers;                                                                
|
| | (f) all other conveyance documents reasonably requested by
    Purchaser to transfer to Purchaser the Transferred
    Assets; and
|
| | (g) any other items to be delivered by Sellers as required
    under the terms and provisions of this Agreement.                 

Deliveries of
Purchaser.




| |                                                                                                                                                                                                                                                  
| | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | (a) the Closing Date Purchase Price, in accordance with
    Section 2.6, in immediately available funds by wire
    transfer to an account or accounts that have been designated by
    RFC at least two Business Days prior to the Closing Date;
|
| | (b) the Transition Services Agreement, duly executed by
    Purchaser;                                                                                                                                                                           
|
| | (c) an Assignment and Assumption Agreement, duly executed
    by Purchaser;                                                                                                                                                                      
|
| | (d) the Employee Leasing Agreement, duly executed by
    Sellers; and                                                                                                                                                                            
|
| | (e) any other items to be delivered by Purchaser under the
    terms and provisions of this Agreement.                                                                                                                                           







Authority of Sellers.


Title to Assets. Schedule 3.2 Schedule 3.2 Section 5.2


A-10



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##### 



Consents and
Approvals.


Financial
Statements. Schedule 3.4 Financial
Statements


No Material Adverse
Change . Schedule 3.5


Tax
Matters .


Litigation . Schedule 3.7


Contracts . Schedule 2.2(c)




| |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | (a) any lease (whether of real or personal property)
    (A) providing for annual rentals of $100,000 or more,
    (B) which has a term that will extend for more than
    12 months after Closing or (C) that is not cancellable
    without cost on 90 days or less notice by a Seller;                                                                                                                                                                                                                
|
| | (b) any Contract for the purchase of materials, supplies,
    goods, services, equipment or other assets (A)(i) providing for
    annual payments by RFC of $100,000 or more or (ii) with a
    party to which aggregate annual payments are made by RFC of
    $100,000 or more, (B) which has a term that will extend for
    more than 12 months after Closing or (C) that is not
    cancellable without cost on 90 days or less notice by
    RFC;                                                  
|
| | (c) any sales, customer or other similar Contract providing
    for the sale by RFC of materials, supplies, goods, services,
    equipment or other assets (A)(i) that provides for annual
    payments to RFC of $100,000 or more or (ii) with a party to
    which aggregate annual payments are made to RFC of $100,000 or
    more, (B) which has a term that will extend for more than
    12 months after Closing or (C) that is not cancellable
    without cost on 90 days or less notice by RFC;
|
| | (d) any partnership, joint venture or other similar
    agreement or arrangement;                                                                                                                                                                                                                                                                                                                                                                                                                         
|
| | (e) any agreement relating to the acquisition or
    disposition of any business (whether by merger, sale of stock,
    sale of assets or otherwise);                                                                                                                                                                                                                                                                                                                                                     
|
| | (f) any option, license, franchising or similar contract;                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|
| | (g) any agency, dealer, sales representative, marketing,
    distribution or other similar agreement;                                                                                                                                                                                                                                                                                                                                                                                                     

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##### 





| |                                                                                                                                                                                                                                                                                                                                                                                                                       
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | (h) any Contract (other than the Financing Agreements)
    pursuant to which RFC has made or will make loans or advances,
    or has or will become a guarantor or surety or pledged its
    credit on or otherwise become responsible with respect to any
    undertaking of another (except for the negotiation or collection
    of negotiable instruments in transactions in the ordinary course
    of business);
|
| | (i) any power of attorney or agency Contract or arrangement
    with any Person pursuant to which such Person is granted the
    authority to act for or on behalf of RFC or RFC is granted the
    authority to act for or on behalf of any Person;                                                                                                                                                                  
|
| | (j) any Contract which relates to the management, operation
    or governance of RFC;                                                                                                                                                                                                                                                                                                                                 
|
| | (k) any other Contract for which the full performance
    thereof may extend beyond three months from the Closing Date;                                                                                                                                                                                                                                                                                               
|
| | (l) any Contract containing commitments of suretyship,
    guaranty or indemnification by the Business (except for
    guarantees, warranties and indemnities in connection with the
    sale of goods in the ordinary course of business);                                                                                                                                                                           
|
| | (m) any Contract with any employee, officer or director of
    RFC, or with any stockholder or other Affiliate of RFC;                                                                                                                                                                                                                                                                                                
|
| | (n) any commission agreements and exclusive sales
    agreements; and                                                                                                                                                                                                                                                                                                                                                 
|
| | (o) any other contract, commitment, arrangement or plan
    that is material to RFC or the conduct of the Business.                                                                                                                                                                                                                                                                                                   

Schedule 2.2(c) Schedule 2.2(c)


Financing
Agreements. Schedule 3.9 Schedule 3.9 Schedule 3.9




| |                                                                                                                                                                                                
| | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | (a) Neither RFC nor any of its Affiliates is in breach in
    any respect of any representation or warranty provided under or
    in connection with any of the Financing Agreements;          
|
| | (b) RFC and its Affiliates have performed in all material
    respects all of the obligations required to be performed by such
    entity under or in connection with the Financing Agreements;
|
| | (c) The Financing Agreements constitute the legal, valid
    and binding obligation of the parties thereto, enforceable in
    accordance with their terms; and                                
|
| | (d) To Sellers Knowledge, RFC has not received
    written notice that any party to a Financing Agreement disputes
    Sections 3.9(a)-(c).                                                   

Compliance with
Laws. Schedule 3.10 Section 3.10 Section 3.6


A-12



---



##### 



Sufficiency of
Transferred Assets . Schedule 3.11


Real
Property .


Environmental
Matters .




| |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
| | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | (a) No Hazardous Materials (as defined in clause (d)
    below) have been used, stored or otherwise handled in any manner
    on, under, in, from or affecting the Leased Real Property, and
    no Hazardous Materials have at any time been released into,
    stored or deposited over, upon or below the Leased Real Property.                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|
| | (b) RFC has not received any notice of any violations (nor
    are they aware of any existing violations) of any applicable
    laws governing the use, storage, treatment, transportation,
    manufacture, refinement, handling, production or disposal of
    Hazardous Materials on, under, in, from or affecting the Leased
    Real Property and there are no legal actions or proceedings
    pending or threatened by any person with respect to any such
    violations.                                                                                                                                                                                                                                                                                                                                
|
| | (c) The Leased Real Property is currently being, and as in
    the past been, operated by RFC in all material respects in
    accordance with, and in all material respects in compliance
    with, all applicable Environmental Laws.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
|
| | (d) Hazardous Materials are any
    hazardous materials, hazardous wastes, hazardous constituents,
    hazardous or toxic substances or petroleum products (including
    gasoline, crude oil or any fraction thereof), defined or
    regulated as such in or under any Environmental Law, including,
    without limitation, asbestos, polychlorinated biphenyls and urea
    formaldehyde insulation. Environmental Laws
    are any and all federal, state, local or municipal laws, rules,
    orders, regulations, statutes, ordinances, codes, decrees,
    requirements of any governmental authority or other requirements
    of law (including common law) regulating, relating to or
    imposing liability or standards of conduct concerning protection
    of human health or the environment.

Receivables and
Receivables Documents .


Schedule 3.14 Schedule 3.14 Schedule 3.14 Schedule 3.14


Schedule 3.14


A-13



---



##### 



Schedule 3.14






Bank
Accounts . Schedule 3.15 Schedule 3.15


Insurance . Schedule 3.16 Schedule 3.16. Schedule 3.16


Employee
Benefits .








Licenses and
Permits . Schedule 3.18 Permits Schedule 3.18


A-14



---



##### 



Intellectual
Property .




| |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
| | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | (a) Schedule 3.19(a) sets forth a true and
    complete list of all Transferred IT Assets and
    Schedule 3.19(b) sets forth a true and complete list
    of all Transferred Intellectual Property as of the date hereof.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
|
| | (b) Except as set forth on Schedule 3.19(b),
    all registrations and applications for the Transferred
    Intellectual Property (including registrations with, filed in or
    issued by, as the case may be, the United States Patent and
    Trademark Office or such other filing offices, domestic or
    foreign) that are owned by RFC and that are used in and are
    material to the conduct of the Business as currently conducted
    are (i) valid, subsisting, in proper form and enforceable,
    and have been duly maintained, including the submission of all
    necessary filings and fees in accordance with the legal and
    administrative requirements of the appropriate jurisdictions,
    and (ii) have not lapsed, expired or been abandoned, and no
    Transferred Intellectual Property or any registration or
    application therefore is the subject of any opposition,
    interference, cancellation proceeding or other legal proceeding
    (including litigation) or governmental proceeding before any
    Governmental Authority in any jurisdiction, or of any
    outstanding Order, judgment, decree or agreement adversely
    affecting the ownership, validity, registrability or
    enforceability of the Intellectual Property of RFCs use
    thereof or rights thereto.
|
| | (c) Except as set forth on Schedule 3.19(c),
    with respect to the Transferred Intellectual Property:
    (i) RFC owns and possesses all right, title and interest in
    and to such Transferred Intellectual Property; (ii) no
    claim by any third party contesting the validity,
    enforceability, use or ownership of any of the Transferred
    Intellectual Property has been made or is threatened;
    (iii) to Sellers Knowledge, none of the Transferred
    Intellectual Property is being infringed upon or violated by any
    other person; (iv) RFC has not received any notices of any
    infringement or misappropriation by any third party with respect
    to the Transferred Intellectual Property; and (v) to
    Sellers Knowledge, RFC has not infringed, misappropriated
    or otherwise conflicted with any proprietary rights of any third
    parties.                                                                                                                                                                                                                                                                                                                                                                                                                                 
|
| | (d) Except as set forth on Schedule 3.19(d),
    each of the Transferred IT Assets used by RFC in the conduct of
    the Business was either: (i) developed by employees of RFC
    within the scope of their employment, or (ii) developed on
    behalf of RFC by a third party, and all ownership rights therein
    have been assigned or otherwise transferred to or vested in RFC,
    as the case may be, pursuant to written agreements; or with
    respect to all software contracts identified as licenses, from
    third parties in Schedule 3.19(a). RFC has obtained
    the right and license to use the third-party programming and
    materials contained in the software programs and the technical
    documentation. RFC has not received any notices of any
    infringement or misappropriation by any third party licensor
    with respect to any Transferred IT Assets. RFC has the legal
    power to convey to Purchaser the Transferred IT Assets under
    this Agreement. RFC shall promptly execute, acknowledge and
    deliver any other assurances or documents or instruments of
    transfer reasonably requested by Purchaser and necessary for the
    transfer or assignment of such Transferred IT Assets to
    Purchaser.                                                         
|
| | (e) RFC has taken all reasonable measures to protect the
    secrecy, confidentiality and value of all trade secrets required
    for, related to and used in the Business. No employee has any
    patents issued or applications pending for any device, process,
    design or invention of any kind now used or needed by RFC in the
    furtherance of the Business that have not been assigned to RFC.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
|
| | (f) RFC is not in breach in any material respect of any
    (i) software contract, or (ii) any license, sublicense
    or other agreement relating to the Transferred IT Assets or
    Transferred Intellectual Property, and, except as set forth on
    Schedule 3.19(c), the execution and delivery of this
    Agreement, or the performance of its obligations hereunder will
    not result in the breach of, or give rise to the termination,
    cancellation or acceleration (whether after the filing of notice
    or the lapse of time or both) of any right of RFC under, or a
    loss of any benefit to which RFC is entitled under, or the
    imposition of any obligation under, or a Lien on, any Software
    Contract, or license, sublicense or other agreement relating to
    the Transferred IT Assets or Transferred Intellectual Property.                                                                                                                                                                                                                                                                                                                                                                                                                                                         

A-15



---



##### 



Labor .






Brokers or
Finders.








Authority of
Purchaser.


Consents and
Approvals.


Financing.


Brokers and
Finders.






Subsequent
Actions.


A-16



---



##### 





Third Party
Consents. Consents


Employee Matters. Employee Leasing Expiration
Date


Records: Post-Closing
Access to Information.






A-17



---



##### 



Article 9 Section 5.4(c)








Warranties True as of
Closing Date


Injunctions


Laws


Deliveries by
Sellers Section 2.8








Warranties True as of
Closing Date


Compliance with
Agreements and Covenants


A-18



---



##### 



Injunctions


Laws


Deliveries by
Purchaser Section 2.9










Survival Section 9.1


Indemnification by
RFC Section 9.4 Purchaser Indemnified
Parties




| |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | (a) any breach of or any inaccuracy in any representation
    or warranty made by RFC in this Agreement; provided, that
    RFC shall not have any liability under this
    Section 9.2(a) for any breach of or inaccuracy in
    any representation or warranty unless (i) in the case of
    all representations and warranties, except Tax Warranties and
    Title and Authorization Warranties, a notice of the Purchaser
    Indemnified Partys claim is given to RFC not later
    than 5:30 p.m. central time on the
    24-month anniversary of
    the Closing Date, (ii) in the case of Tax Warranties, a
    notice of the Purchaser Indemnified Partys claim is given
    to RFC not later than 5:30 p.m. Chicago time on the Tax
    Statute of Limitations Date for the particular Tax in question
    and (iii) in the case of Title and Authorization
    Warranties, a notice of the Purchaser Indemnified Partys
    claim is given to RFC at any time in the future;
|
| | (b) any breach of or failure by (excluding any breach or
    inaccuracy covered by Section 9.2(a) above) RFC to
    perform any agreement, covenant, obligation or undertaking of
    RFC set out in this Agreement delivered at the Closing;
    provided, that RFC shall not have any liability under
    this Section 9.2(b) for any breach or failure
    occurring on or prior to the Closing Date unless a notice of the
    Purchaser Indemnified Partys claim is given to RFC, not
    later than 5:30 p.m. Chicago time on the
    24-month anniversary of
    the Closing Date; or                                                                                                                                                                                                                                                                                                                                                                                               
|
| | (c) the Excluded Obligations.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               

A-19



---



##### 



Indemnification by
Purchaser Section 9.4 Seller Indemnified
Parties




| |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | (a) any breach of or any inaccuracy in any representation
    or warranty made by Purchaser in this Agreement;
    provided, that Purchaser shall not have any liability
    under this Section 9.3(a) for any breach of or
    inaccuracy in any representation or warranty unless, (i) in
    the case of all representations and warranties, except for Title
    and Authorization Warranties, a notice of the Seller Indemnified
    Partys claim is given to Purchaser, as applicable, not
    later than 5:30 p.m. Chicago time on the
    24-month anniversary of
    the Closing Date and (Ii) in the case of Title and Authorization
    Warranties, a notice of the Seller Indemnified Partys
    claim is given to Purchaser at anytime in the future;
|
| | (b) any breach of or failure by (excluding any breach or
    inaccuracy covered by Section 9.3(a) above)
    Purchaser to perform any agreement, covenant, obligation or
    undertaking of Purchaser set out in this Agreement;
    provided, that Purchaser shall not have any liability
    under this Section 9.3(b) for any breach or failure
    occurring on or prior to the Closing, unless a notice of the
    Seller Indemnified Partys claim is given to Purchaser, as
    applicable, not later than 5:30 p.m. Chicago time on the
    24-month anniversary of
    the Closing Date;                                                                                                                                                                   
|
| | (c) any event or condition occurring after the Closing Date
    with respect to the Transferred Assets and the Assumed
    Obligations; or                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|
| | (d) the Assumed Obligations.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        

Limitations on
Liability




| |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
| | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | (a) Other than for liability under Section 3.6,
    Section 9.2(c), Section 9.3,
    Section 9.9 or Article 10, for which, in
    each case, this Section 9.4(a) shall not be
    applicable (with the effect that indemnification for any such
    Losses for any such breach shall not be subject to this
    Section 9.4(a)), RFC shall not have any obligation
    to indemnify the Purchaser Indemnified Parties unless the
    aggregate amount of Losses subject to indemnification pursuant
    to Section 9.2 shall exceed I% of the Purchase Price
    (the Basket Amount), and once such amount is
    exceeded, RFC shall indemnify the Purchaser Indemnified Parties
    for, and shall be liable for, the full amount of all Losses
    subject to indemnification pursuant to Section 9.2
    (subject to the other limitations on indemnification expressly
    set forth in this Agreement), without reduction for the Basket
    Amount.
|
| | (b) Other than for liability under Section 3.6
    and Article X, in no event shall the aggregate
    liability of RFC for Losses incurred or suffered by the
    Purchaser Indemnified Parties exceed the amount equal to 25% of
    the Purchase Price (the Indemnification Cap).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
|
| | (c) Other than for liability under Section 9.9
    or Article 10, for which, in each case, this
    Section 9.4(c) shall not be applicable (with the
    effect that indemnification for any such Losses for any such
    breach shall not be subject to this Section 94(c)),
    Purchaser shall not have any obligation to indemnify the Seller
    Indemnified Parties unless the aggregate amount of Losses
    subject to indemnification pursuant to Section 9.2
    shall exceed the Basket Amount, and once such amount is
    exceeded, Purchaser shall indemnify the Seller Indemnified
    Parties for, and shall be liable for, the full amount of all
    Losses subject to indemnification pursuant to
    Section 9.3 (subject to the other limitations on
    indemnification expressly set forth in this Agreement), without
    reduction for the Basket Amount.                                                                          
|
| | (d) In no event shall the aggregate liability of Purchaser
    for Losses incurred or suffered by the Seller Indemnified
    Parties exceed the Indemnification Cap.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
|
| | (e) The sole and exclusive liability and responsibility of
    Sellers to the Purchaser Indemnified Parties under or in
    connection with this Agreement or the transactions contemplated
    hereby, other than the Transition Services Agreement and the
    Employee Leasing Agreement (including for any breach of or                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 

A-20



---



##### 



| |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | inaccuracy in any representation or warranty or for any breach
    of any covenant or obligation), and the sole and exclusive
    remedy of the Purchaser Indemnified Parties with respect to any
    of the foregoing, shall be as set forth in Article 9
    and Article 10.                                                                                                                                                                                                                                                                                                                            
|
| | (f) The sole and exclusive liability and responsibility of
    Purchaser to the Seller Indemnified Parties under or in
    connection with this Agreement or the transactions contemplated
    hereby, other than the Transition Services Agreement and the
    Employee Leasing Agreement (including for any breach of or
    inaccuracy in any representation or warranty or for any breach
    of any covenant or obligation), and the sole and exclusive
    remedy of the Seller Indemnified Parties with respect to any of
    the foregoing, shall be as set forth in Article 9
    and Article 10.

Claims Section 9.6 Section 9.4 provided Article 9


Notice of Third Party
Claims; Assumption of Defense. Initial
Notice Section 9.4 provided Article 9 clauses (i) (iii) Section 9.7 Section 9.6 Section 9.2 9.3 provided


A-21



---



##### 



Settlement or
Compromise. Section 9.6 Section 9.6 provided Section 9.6


Net Losses: Subrogation:
Mitigation.


provided




provided


Special Rule for
Fraud. Article 9 Article 9


A-22



---



##### 







Transfer Taxes. Transfer
Taxes


Liability for Taxes and
Related Matters.




Straddle
Period Straddle Period
Taxes Section 10.2(b)


Cooperation. Section 10.2


Tax Benefits. Section 10.3


A-23



---



##### 



Allocation of Purchase
Price. Allocation
Schedule






Expenses.


Amendment.


Notices. e-mail






| |                                         
| | ----------------------------------------
| | Residential Funding Company, LLC        
| | or                                      
| | Equity Investments II, LLC              
| | c/o Residential Capital Corporation, LLC
| | 8400 Normandale Lake Boulevard          
| | Minneapolis, Minnesota 55437            
| | Attention: General Counsel              
| | Telephone: (952) 857-6955               
| | Facsimile: (952) 857-6960               
|
| | with a copy to:                         
|
| | Mayer, Brown, Rowe & Maw LLP            
| | 71 South Wacker Drive                   
| | Chicago, Illinois 60606                 
| | Attention: Elizabeth A. Raymond, Esq.   
| | Telephone: (312) 701-7322               
| | Facsimile: (312) 701-7711               

A-24



---



##### 





| |                                       
| | --------------------------------------
| | If to Purchaser, addressed as follows:
|
| | GMAC Commercial Finance LLC           
| | 1290 Avenue of the Americas           
| | 3rd Floor                             
| | New York, NY 10104                    
| | Attn: General Counsel                 
| | Telephone: (212) 884-7272             
| | Facsimile: (212) 884-7372             
|
| | with a copy to:                       
|
| | GMAC LLC                              
| | 200 Renaissance Center                
| | Mail Code 482-B09-B11                 
| | Detroit, Michigan 48265               
| | Attn: General Counsel                 
| | Telephone: (313) 656-6128             
| | Facsimile: (313) 566-0390             

Waivers.


Counterparts.


Headings.


Applicable Law. THIS AGREEMENT SHALL BE GOVERNED BY AND CONSTRUED AND
ENFORCED IN ACCORDANCE WITH THE INTERNAL LAWS (BOTH SUBSTANTIVE
AND PROCEDURAL), AND NOT THE CONFLICT OF LAWS PRINCIPLES OF THE
STATE OF DELAWARE.


Assignment. provided


No Third Party
Beneficiaries. Article 9 Article 10


Waiver of Jury
Trial. EACH PARTY HEREBY WAIVES ITS RIGHTS TO A JURY
TRIAL IN CONNECTION WITH ANY SUIT, ACTION OR PROCEEDING BROUGHT
BY SUCH PARTY AGAINST THE OTHER IN CONNECTION WITH OR ARISING
FROM THIS AGREEMENT.


Schedules.


A-25



---



##### 





Incorporation. Schedules Exhibits Appendices


Complete
Agreement.


Disclaimer.


Public
Announcements.


Further
Assurances.


A-26



---



##### 







| |                                 
| | --------------------------------
| | RESIDENTIAL FUNDING COMPANY, LLC



| |     |                   
| | --- | ------------------
| | By: | /s/ James G. Jones

| |                                 
| | --------------------------------
| |                                 
| | Name: James G. Jones            
| | Title:   Chief Executive Officer
|
| | EQUITY INVESTMENTS II, LLC      



| |     | 
| | --- | 
| | By: | 

| |                            
| | ---------------------------
| |                            
| | Name:                      
| | Title:                     
|
| | GMAC COMMERCIAL FINANCE LLC



| |     | 
| | --- | 
| | By: | 

| |       
| | ------
| |       
| | Name: 
| | Title:

A-27



---



##### 







| |                                 
| | --------------------------------
| | RESIDENTIAL FUNDING COMPANY, LLC



| |     | 
| | --- | 
| | By: | 

| |                           
| | --------------------------
| |                           
| | Name:                     
| | Title:                    
|
| | EQUITY INVESTMENTS II, LLC



| |     |                 
| | --- | ----------------
| | By: | /s/ David Flavin

| |                            
| | ---------------------------
| |                            
| | Name: David Flavin         
| | Title:   CFO               
|
| | GMAC COMMERCIAL FINANCE LLC



| |     | 
| | --- | 
| | By: | 

| |       
| | ------
| |       
| | Name: 
| | Title:

A-28



---



##### 







| |                                 
| | --------------------------------
| | RESIDENTIAL FUNDING COMPANY, LLC



| |     | 
| | --- | 
| | By: | 

| |                           
| | --------------------------
| |                           
| | Name:                     
| | Title:                    
|
| | EQUITY INVESTMENTS II, LLC



| |     | 
| | --- | 
| | By: | 

| |                            
| | ---------------------------
| |                            
| | Name:                      
| | Title:                     
|
| | GMAC COMMERCIAL FINANCE LLC



| |     |                         
| | --- | ------------------------
| | By: | /s/ William C. Hall, Jr.

| |                           
| | --------------------------
| |                           
| | Name: William C. Hall, Jr.

| |        |                     
| | ------ | --------------------
| | Title: | President and C.E.O.

A-29