<PAGE>
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                                                                     EXHIBIT 2.3

                            STOCK PURCHASE AGREEMENT

                                 by and between

                        ACCESS CASH INTERNATIONAL L.L.C.

                                       and

                                 DANIEL J. PINA

                                 effective as of

                                  June 1, 2002

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<PAGE>
                                TABLE OF CONTENTS

<TABLE>

<S>                                                                           <C>
ARTICLE I SALE OF SHARES AND CLOSING .......................................   1
     1.01  Purchase and Sale of Shares .....................................   1
     1.02  Purchase Price ..................................................   1
     1.03  The Closing .....................................................   2
     1.04  Post-Closing Purchase Price Adjustment ..........................   4

ARTICLE II REPRESENTATIONS AND WARRANTIES OF SELLER ........................   5
     2.01  Valid and Binding Agreement .....................................   5
     2.02  No Breach; Consents .............................................   6
     2.03  Incorporation and Corporate Power ...............................   6
     2.04  Capitalization ..................................................   6
     2.05  Subsidiaries ....................................................   7
     2.06  Financial Statements ............................................   7
     2.07  Absence of Undisclosed Liabilities ..............................   7
     2.08  Absence of Certain Developments .................................   8
     2.09  Real Property ...................................................   9
     2.10  Assets ..........................................................   9
     2.11  Inventory .......................................................  10
     2.12  Accounts Receivable .............................................  10
     2.13  Customers .......................................................  10
     2.14  Suppliers .......................................................  10
     2.15  Tax Matters .....................................................  11
     2.16  Contracts and Commitments .......................................  12
     2.17  Insurance .......................................................  15
     2.18  Intellectual Property Rights ....................................  15
     2.19  Litigation; Orders ..............................................  15
     2.20  Products and Services ...........................................  16
     2.21  Employees; Labor Matters ........................................  17
     2.22  Employee Benefit Plans ..........................................  17
     2.23  Compliance with Laws; Governmental Authorizations ...............  19
     2.24  Environmental Matters ...........................................  19
     2.25  Books and Records ...............................................  19
     2.26  Brokerage .......................................................  20
     2.27  Disclosure ......................................................  20

ARTICLE III REPRESENTATIONS AND WARRANTIES OF BUYER ........................  20
     3.01  Incorporation and Corporate Power ...............................  20
     3.02  Execution, Delivery; Valid and Binding Agreement ................  20
     3.03  No Breach, Consents .............................................  21
     3.04  Brokerage .......................................................  21
     3.05  Investment Intent ...............................................  21
</TABLE>

                                       ii
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<TABLE>

<S>                                                                           <C>
ARTICLE IV POST-CLOSING COVENANTS ..........................................  22
     4.01  Further Assurances ..............................................  22
     4.02  Cooperation with Proceedings ....................................  22
     4.03  Customer and Other Business Relationships .......................  22
     4.04  Expenses ........................................................  23

ARTICLE V SURVIVAL; INDEMNIFICATION ........................................  23
     5.01  Survival of Representations and Warranties ......................  23
     5.02  Indemnification by Seller .......................................  23
     5.03  Indemnification by Buyer ........................................  24
     5.04  Time Limitations ................................................  24
     5.05  Setoff Against Indemnification Holdback Amount ..................  25
     5.06  Method of Asserting Claims-Third Party Actions ..................  25
     5.07  Method of Asserting Claims-Other Actions ........................  27
     5.08  Miscellaneous Indemnification Provisions ........................  28

ARTICLE VI MISCELLANEOUS ...................................................  28
     6.01  Definitions .....................................................  28
     6.02  Press Releases and Announcements ................................  32
     6.03  Amendment and Waiver ............................................  32
     6.04  Notices .........................................................  32
     6.05  Assignment ......................................................  33
     6.06  Severability ....................................................  33
     6.07  Complete Agreement ..............................................  34
     6.08  Counterparts ....................................................  34
     6.09  Governing Law ...................................................  34
     6.10  No Third Party Beneficiaries ....................................  34
     6.11  Specific Performance ............................................  34
     6.12  Jurisdiction ....................................................  34
     6.13  WAIVER OF JURY TRIAL ............................................  35
     6.14  Interpretation ..................................................  35
</TABLE>

                                       iii
<PAGE>
                          ANNEX, EXHIBITS AND SCHEDULES

Exhibit A                 Form of Noncompetition Agreement

Exhibit B                 Form of Release

Exhibit C                 Form of Spousal Consent

Exhibit D                 Form of Residual Buyout Agreement

Exhibit E                 Form of Legal Opinion of Seller's Counsel

Exhibit F                 Resigning Employees

Disclosure Schedule

                                       iv
<PAGE>
                            STOCK PURCHASE AGREEMENT

      This STOCK PURCHASE AGREEMENT (this "Agreement"), dated June 11, 2002, but
effective as of June 1, 2002 (the "Effective Date"), is made and entered into by
and between Access Cash International L.L.C., a Delaware limited liability
company ("Buyer"), and Daniel J. Pina, a California resident ("Seller").

      WHEREAS, Seller owns all of the outstanding capital stock of Evergreen
Teller Services, Inc., a California corporation (the "Company"), and also serves
as the sole director and an officer of the Company; and

      WHEREAS, Seller desires to sell to Buyer, and Buyer desires to purchase
from Seller, all of the outstanding capital stock of the Company pursuant to the
terms of this Agreement.

      NOW, THEREFORE, in consideration of the mutual covenants and agreements
set forth in this Agreement, the parties agree as follows:

                                    ARTICLE I

                           SALE OF SHARES AND CLOSING

1.01  Purchase and Sale of Shares.

      Pursuant to the terms of this Agreement, Seller hereby sells to Buyer, and
      Buyer hereby purchases from Seller, all of Seller's right, title and
      interest in and to all of the issued and outstanding capital stock of the
      Company (the "Shares").

1.02  Purchase Price.

      (a)   The total consideration for the Shares (the "Purchase Price") is
            $8,300,000, subject to adjustment pursuant to Section 1.04. Buyer
            will pay $7,500,000 of the Purchase Price (the "Initial Payment") at
            the Closing as provided in and subject to Section 1.03(b)(ii) and
            will withhold $800,000 (the "Indemnification Holdback Amount") as
            security for Seller's indemnification obligations under this
            Agreement.

      (b)   To the extent not claimed by Buyer pursuant to Section 5.05:

            (i)   Buyer will pay $250,000 of the Indemnification Holdback Amount
                  to Seller within 30 days following the one year anniversary of
                  the Closing Date, plus simple interest thereon at a floating
                  rate equal to the twelve month LIBOR rate, as published in the
                  "Money Rates" table in the Eastern Edition of The Wall Street
                  Journal, adjusted quarterly, but in no event less than 2.00%
                  or greater than 4.00%, from the Closing Date through the date
                  of payment; and

            (ii)  Buyer will pay the entire remaining balance of the
                  Indemnification Holdback Amount to Seller within 30 days
                  following the 18-month anniversary of the Closing Date, plus
                  simple interest thereon at a floating

                                        1
<PAGE>
                  rate equal to the twelve month LIBOR rate, as published in the
                  "Money Rates" table in the Eastern Edition of The Wall Street
                  Journal, adjusted quarterly, but in no event less than 2.00%
                  or greater than 4.00%, from the Closing Date through the date
                  of payment.

1.03  The Closing.

      (a)   The closing of the transactions contemplated by this Agreement (the
            "Closing") will take place at the offices of Dorsey & Whitney LLP,
            50 South Sixth Street, Suite 1500, Minneapolis, MN, commencing at
            10:00 a.m. local time, on June 11, 2002, or such other place and
            date as the parties may agree (the "Closing Date"). The Closing will
            be deemed effective as of the commencement of business on the
            Effective Date.

      (b)   At the Closing:

            (i)   Seller will deliver or cause to be delivered to Buyer all of
                  the following:

                  (A)   certificates representing the Shares, free and clear of
                        all Encumbrances, duly endorsed or accompanied by duly
                        executed stock powers with requisite stock transfer tax
                        stamps, if any, attached;

                  (B)   duly executed noncompetition agreements substantially in
                        the form attached as Exhibit A and duly executed
                        releases substantially in the form attached as Exhibit
                        B, from each of Seller, Dawn M. Pina, Renee Houston,
                        Michael A. Pina, Dorothy Pina, Daniel A. Pina, Sr. and
                        Chris Sardo;

                  (C)   a duly executed release, in form and substance
                        satisfactory to Buyer, from Richard Houston;

                  (D)   a duly executed spousal consent, substantially in the
                        form attached as Exhibit C, from Seller's spouse, Dawn
                        M. Pina;

                  (E)   a duly executed residual buyout agreement, substantially
                        in the form attached as Exhibit D, from Renee Houston,
                        Michael A. Pina, Chris Sardo, Dorothy Pina and Daniel A.

                        Pina, Sr.;

                  (F)   original releases of, or written authorizations from the
                        Company's creditors to release, all Encumbrances on the
                        Company's assets other than the Permitted Encumbrances;

                  (G)   an opinion of Seller's counsel substantially in the form
                        attached as Exhibit E;


                                        2
<PAGE>
                  (H)   the Company's minute books, stock transfer records,
                        corporate seal (if any) and other materials related to
                        the Company's corporate administration;

                  (I)   written resignations, effective as of the Closing, from
                        each of the Company's officers and directors and the
                        employees listed on Exhibit F;

                  (J)   written evidence satisfactory to Seller, in its sole
                        discretion, documenting the full and complete discharge
                        of all liabilities and obligations of the Company as of
                        the Closing Date other than the Retained Liabilities;

                  (K)   a written consent, in form and substance satisfactory to
                        Buyer, from each landlord pursuant to the Real Property
                        Leases; and

                  (L)   such other certificates, documents and instruments as
                        Buyer may reasonably request related to the transactions
                        contemplated hereby.

            (ii)  Buyer will deliver or cause to be delivered to Seller all of
                  the following:

                  (A)   the Initial Payment by (1) paying to Bank of America,
                        N.A., the entire unpaid balance of the Company's
                        indebtedness (plus all accrued interest thereon) as of
                        the Closing Date owing to such creditor, (2) paying to
                        Richard Houston the entire unpaid balance of the
                        Company's indebtedness (plus all accrued interest
                        thereon) owing to such creditor, (3) paying to General
                        Motors Acceptance Corporation the entire unpaid balance
                        of the Company's indebtedness (plus all accrued interest
                        thereon) as of the Closing Date owing to such creditor,
                        (4) depositing $224,617.74 in a trust account with
                        Haglund, Kirtley, Kelley, Horngren & Jones, LLP for
                        purposes of discharging the Company's and/or Seller's
                        obligations to Triton Systems, Inc., Caterpillar
                        Financial Services Corporation and the fees and expenses
                        of Seller's counsel and accountant, which amount is to
                        be held in escrow pursuant to a letter agreement in form
                        and substance satisfactory to Seller and Buyer, and (5)
                        paying to Seller the remaining balance of the Initial
                        Payment by wire transfer in immediately available funds
                        to an account designated in writing by Seller; and

                  (B)   a duly executed residual buyout agreement, substantially
                        in the form attached as Exhibit D, from Renee Houston,
                        Michael A. Pina, Chris Sardo, Dorothy Pina and Daniel A.

                        Pina, Sr.;

                  (C)   such other certificates, documents and instruments as
                        Seller may reasonably request related to the
                        transactions contemplated hereby.

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<PAGE>
1.04  Post-Closing Purchase Price Adjustment.

      (a)   Within 60 days after the Closing Date, Buyer will prepare and
            deliver to Seller a balance sheet (the "Effective Date Balance
            Sheet") for the Company as of the close of business on the Effective
            Date (determined on a pro forma basis in accordance with GAAP as
            though the transactions contemplated by this Agreement had not
            occurred). The Effective Date Balance Sheet will include a
            determination of the Effective Date Net Book Value of the Company as
            of the close of business on the day immediately preceding the
            Effective Date. The term "Effective Date Net Book Value" means the
            excess of assets over liabilities shown on the Effective Date
            Balance Sheet. Buyer will make the work papers and back-up materials
            used in preparing the Effective Date Balance Sheet available to
            Seller and Seller's accountants and other representatives at
            reasonable times and upon reasonable notice at any time during (i)
            Seller's review of the Effective Date Balance Sheet and (ii) the
            resolution by Buyer and Seller of any objections thereto.

      (b)   Seller may object to the Effective Date Balance Sheet on the basis
            that it was not prepared in accordance with GAAP or that the
            calculation of Effective Date Net Book Value contains mathematical
            errors. If Seller has any objections to the Effective Date Balance
            Sheet or the Effective Date Net Book Value, Seller will deliver a
            detailed statement describing such objections to Buyer within 30
            days after receiving the Effective Date Balance Sheet. Buyer and
            Seller will attempt in good faith to resolve any such objections. If
            Buyer and Seller do not reach a resolution of all objections within
            30 days after Buyer has received the statement of objections, Buyer
            and Seller will select a mutually acceptable accounting firm to
            resolve any remaining objections. If Buyer and Seller are unable to
            agree on the choice of an accounting firm, they shall select a
            nationally recognized accounting firm by lot (after excluding their
            respective regular outside accounting firms). The accounting firm
            will resolve any such objections and recalculate, to the extent not
            prepared in accordance with GAAP, the amounts to be included in the
            Effective Date Balance Sheet and the Effective Date Net Book Value.
            The parties will provide the accounting firm, within 10 days of its
            selection, with a definitive statement of the position of each party
            with respect to each unresolved objection and shall advise the
            accounting firm that the parties accept the accounting firm as the
            appropriate Person to interpret this Agreement for all purposes
            relevant to the resolution of the unresolved objections. Buyer will
            provide the accounting firm access to the books and records of the
            Company. The accounting firm will have 30 days to carry out a review
            of the unresolved objections and prepare a written statement of its
            determination regarding each unresolved objection. The determination
            of any accounting firm so selected will be set forth in writing and
            shall be conclusive and binding upon the parties. Buyer will revise
            the Effective Date Balance Sheet and the determination of the
            Effective Date Net Book Value as appropriate to reflect the
            resolution of any objections thereto pursuant to this Section
            1.04(b).


                                        4
<PAGE>
      (c)   If Buyer and Seller submit any unresolved objections to an
            accounting firm for resolution as provided in Section 1.04(b), the
            party whose determination of Effective Date Net Book Value
            (calculated based on such party's position regarding the Effective
            Date Balance Sheet) is furthest from the Effective Date Net Book
            Value determined by the accounting firm (based on its resolution of
            the parties' objections submitted for determination) shall bear its
            own costs and expenses, the fees and expenses of the accounting firm
            and the out-of-pocket costs and expenses (including legal fees and
            costs) of the other party. Judgment upon the award rendered by the
            accounting firm may be entered in any court of competent
            jurisdiction.

      (d)   Within 10 business days after the date on which the Effective Date
            Net Book Value is finally determined pursuant to this Section 1.04,
            Seller will pay to Buyer the amount, if any, by which the Effective
            Date Net Book Value is less than ($53,147), which amount, after
            excluding the Company's liabilities other than the Retained
            Liabilities, was the Company's net book value on April 30, 2002.
            Such payment will be made by wire transfer of immediately available
            funds to an account designated by Buyer, and will include simple
            interest thereon at the annual rate of 2% from the Closing Date to
            the date of payment. No payment made pursuant to this Section 1.04
            will preclude any remedy provided in this Agreement or otherwise for
            any breach of representation, warranty or covenant, and the remedy
            provided in this Agreement for any breach of representation,
            warranty or covenant or otherwise will not preclude the adjustment
            provided in this Section 1.04.

                                   ARTICLE II

                    REPRESENTATIONS AND WARRANTIES OF SELLER

      Seller represents and warrants to Buyer that, except as set forth in the
Disclosure Schedule delivered to Buyer on the Closing Date, each of the
statements set forth in this Article II are correct and complete as of the
Closing Date and as of the Effective Date. The Disclosure Schedule sets forth
the exceptions to the representations and warranties contained in this Article
II under sections and subsections that correspond to the sections and
subsections hereof; provided, however, that the mere listing (or inclusion of a
copy) of a document or other item therein shall not be deemed adequate to
disclose an exception to a representation or warranty made herein, unless the
representation or warranty addresses only the existence of the document or other
item itself.

2.01  Valid and Binding Agreement.

      This Agreement has been duly executed and delivered by Seller and
      constitutes the valid and binding obligation of Seller, enforceable
      against Seller in accordance with its terms. The Ancillary Agreements,
      when executed and delivered by or on behalf of Seller, will constitute the
      valid and binding obligations of Seller, enforceable against Seller in
      accordance with their terms. Seller has the absolute and unrestricted
      right, power, authority and capacity to execute and deliver this Agreement
      and the Ancillary Agreements and to perform his obligations hereunder and
      thereunder.

                                        5
<PAGE>
2.02  No Breach; Consents.

      (a)   Except as set forth in Section 2.02(a) of the Disclosure Schedule,
            neither the execution and delivery of this Agreement or any
            Ancillary Agreement nor the consummation or performance of any of
            the transactions contemplated hereby or thereby, will directly or
            indirectly (with or without notice or lapse of time):

            (i)   conflict with or violate any provision of the Company's
                  articles of incorporation, bylaws or other organizational
                  documents;

            (ii)  conflict with or violate, or give any Governmental Authority
                  or other Person the right to challenge any of the transactions
                  contemplated by this Agreement or the Ancillary Agreements or
                  to exercise any remedy or obtain any relief under, any Legal
                  Requirement, Order or Governmental Authorization applicable to
                  Seller or the Company;

            (iii) conflict with, breach any provision of, constitute a default
                  under, give any Person the right to declare a default or
                  exercise any remedy under, or result in the termination,
                  amendment, modification, abandonment or acceleration of the
                  maturity or performance (or any right to effect such a result)
                  of any Material Contract; or

            (iv)  impose any Encumbrance upon or with respect to any of the
                  Company's assets or the Shares.

      (b)   Except as set forth in Section 2.02(b) of the Disclosure Schedule,
            neither Seller nor the Company is required to give any notice or
            obtain any Consent or Governmental Authorization in connection with
            the execution and delivery of this Agreement or the Ancillary
            Agreements or the consummation of the transactions contemplated
            hereby or thereby.

2.03  Incorporation and Corporate Power.

      The Company is a corporation duly incorporated, validly existing and in
      good standing under the laws of the State of California and has all
      requisite corporate power and authority necessary to carry on the
      Company's business as now being conducted and to own, lease and operate
      the Company's assets. The Company is qualified to do business as a foreign
      corporation and is in good standing in each jurisdiction where the nature
      of its business or its ownership of property requires it to be qualified.
      Seller has delivered to Buyer correct and complete copies of the Company's
      articles of incorporation, bylaws and other organizational documents as in
      effect on the date hereof.

2.04  Capitalization.

      (a)   The authorized capital stock of the Company consists solely of
            100,000 shares of common stock, no par value per share, of which
            51,000 shares are issued and outstanding and constitute all of the
            Shares. Seller owns all of the Shares of record and beneficially,
            free and clear of any Encumbrances. At the Closing,


                                        6
<PAGE>
            Buyer will obtain good and valid title to the Shares, of record and
            beneficially, free and clear of any Encumbrances.

      (b)   The Shares are duly authorized, validly issued, fully paid and
            nonassessable, free of preemptive rights or any third party rights
            and in certificated form, and have been offered, sold and issued by
            the Company in compliance with applicable securities and corporate
            laws and in compliance with any preemptive rights, rights of first
            refusal or similar rights. The rights and privileges of the Shares
            are set forth in the Company's organizational documents. There are
            no options, warrants, calls, subscriptions, convertible securities,
            rights (including preemptive rights), commitments or agreements of
            any character to which the Company is a party or by which it is
            bound obligating the Company to issue, exchange, transfer, sell,
            repurchase, redeem or otherwise acquire any shares of capital stock
            of the Company or obligating the Company to grant, extend,
            accelerate the vesting of or enter into any such subscription,
            option, warrant, equity security, call, right, commitment or
            agreement. There are no outstanding or authorized stock
            appreciation, phantom stock or similar rights with respect to the
            Company.

2.05  Subsidiaries.

      The Company does not hold any equity or other ownership interest in any
      other Person.

2.06  Financial Statements.

      Seller has delivered to Buyer (a) the compiled financial statements of the
      Company as of and for the periods ended July 31, 2001 (the "Balance Sheet
      Date") and July 31, 2000 , and (b) the unaudited financial statements of
      the Company as of and for the periods ended December 31, 2001, including
      in each case a balance sheet, statements of income and retained earnings
      and a statement of cash flows (collectively, the "Financial Statements").
      The Financial Statements are based upon the information contained in the
      Company's books and records and fairly present the Company's financial
      condition as of the dates thereof and results of operations for the
      periods referred to therein. The Financial Statements (including the notes
      thereto) have been prepared in accordance with GAAP applied on a
      consistent basis throughout the periods covered thereby.

2.07  Absence of Undisclosed Liabilities.

      The Company does not have any liabilities (whether accrued, absolute,
      contingent, unliquidated or otherwise, whether due or to become due,
      whether known or unknown, and regardless of when asserted) and the Company
      is not a party to or bound by any agreement of guarantee, support,
      indemnification, assumption or endorsement of, or any similar commitment
      with respect to the obligations, liabilities (contingent or otherwise) or
      indebtedness of any Person, arising out of transactions or events
      heretofore entered into, or any action or inaction, or any state of facts
      existing, with respect to or based upon transactions or events heretofore
      occurring, except (a) as reflected or reserved against in the Financial
      Statements, (b) current liabilities which have arisen since the Balance
      Sheet Date in the ordinary course of business (none of which is a
      liability for breach of

                                        7
<PAGE>
      contract, breach of warranty, tort, infringement, claim or lawsuit), or
      (c) as otherwise set forth in Section 2.07 of the Disclosure Schedule.

2.08  Absence of Certain Developments.

      Except as set forth in Section 2.08 of the Disclosure Schedule, since the
      Balance Sheet Date:

      (a)   no event has occurred and no circumstance has arisen which has had,
            or may with the passage of time be reasonably expected to have, a
            Material Adverse Effect;

      (b)   the Company has not sold, leased, assigned or transferred (including
            transfers to any employees, affiliates or shareholders) any tangible
            assets in whole or in part, except sales of inventory for a fair
            consideration in the ordinary course of business;

      (c)   the Company has not licensed, sold, leased, assigned or transferred
            (including transfers to any employees, affiliates or shareholders)
            any Intellectual Property or other intangible assets in whole or in
            part;

      (d)   no Encumbrance has been placed on or arisen with respect to any of
            the Company's assets;

      (e)   the Company has not borrowed any amount (including advances on
            existing credit facilities) or incurred or become subject to any
            liability, except (i) current liabilities incurred in the ordinary
            course of business and (ii) liabilities under Contracts entered into
            in the ordinary course of business;

      (f)   the Company has not delayed, postponed or accelerated the payment of
            accounts payable or other liabilities or the receipt of accounts
            receivable;

      (g)   the Company has not canceled any debts or claims;

      (h)   the Company has not waived any rights of material value or suffered
            any extraordinary losses or adverse changes in collection loss
            experience, whether or not in the ordinary course of business;

      (i)   the Company has not declared, set aside or paid any dividend or made
            any distribution with respect to its capital stock (whether in cash
            or in kind) or redeemed, purchased or otherwise acquired any of its
            capital stock or split, combined or reclassified any outstanding
            shares of its capital stock;

      (j)   the Company has not experienced any material theft, damage,
            destruction or loss of or to any property it owns or uses, whether
            or not covered by insurance;

      (k)   the Company has not entered into any employment Contract, written or
            oral, modified the terms of any such existing Contract or modified
            the base

                                        8
<PAGE>
            compensation or other employment terms of any of its directors,
            officers or employees except in the ordinary course of business;

      (l)   the Company has not made any capital expenditures or commitments
            therefor in excess of $10,000 in the aggregate;

      (m)   the Company has not made any loans or advances to, or guarantees for
            the benefit of, any Person;

      (n)   the Company has not made any change in accounting principles or
            practices from those utilized in the preparation of the Financial
            Statements;

      (o)   neither the Company's board of directors nor its shareholders have
            taken any action to amend the Company's articles of incorporation,
            bylaws or other organizational documents; or

      (p)   the Company has not taken any action or entered into any agreement
            not described in subsections (a) through (o) above that is material
            to the Company or agreed or committed, whether orally or in writing,
            to do any of the foregoing.

2.09  Real Property.

      The Company does not own any real property. The real property subject to
      the Real Property Leases constitutes the only real property which the
      Company has leased or otherwise used prior to the date hereof. Seller has
      delivered to Buyer complete and accurate copies of the Real Property
      Leases and the written landlord consents granted thereunder to the
      transactions contemplated by this Agreement.

2.10  Assets.

      (a)   The Company has, and will continue after the Closing to have, good
            and marketable title to, or a valid leasehold interest in, all of
            the assets (whether tangible or intangible) that it uses, that are
            located on its premises or that are shown on the Financial
            Statements, free and clear of any Encumbrances other than the
            Permitted Encumbrances. Seller and the Company have taken all
            actions necessary to discharge or otherwise satisfy all of the
            Company's liabilities and obligations as of the Closing Date other
            than the Retained Liabilities.

      (b)   The Company owns, or leases under valid leases, all tangible assets
            necessary for Buyer's continued conduct of the Company's business as
            presently conducted and as presently proposed to be conducted. All
            of the Company's tangible assets are in good repair and operating
            condition (subject to normal wear and tear) and are usable in the
            ordinary course of business. Each such asset is suitable for the
            purposes for which it is presently used or is presently proposed to
            be used, is free from defects (patent and latent), and has been
            maintained in accordance with normal industry practice.


                                        9
<PAGE>
2.11  Inventory.

      All items of inventory are of good, usable and merchantable quality and,
      except as set forth in Section 2.11 of the Disclosure Schedule, (a) are
      not obsolete or discontinued, (b) are of such quality as to meet the
      quality control standards of the Company and any applicable Legal
      Requirements, (c) with respect to finished goods, are saleable as current
      inventories at the current prices thereof in the ordinary course of
      business, (d) are recorded on the Company's books at the lower of average
      cost or market value determined in accordance with GAAP and (e) no
      write-down in inventory has been made or should have been made pursuant to
      GAAP during the past two years. Section 2.11 of the Disclosure Schedule
      sets forth a correct and complete list of all inventory and the location
      thereof.

2.12  Accounts Receivable.

      All notes and accounts receivable of the Company are reflected properly on
      its books and records, are valid, and have arisen from bona fide
      transactions in the ordinary course of business, subject to no setoffs or
      counterclaims. Such notes and accounts receivable are collectible in
      accordance with their terms at their recorded amounts, subject only to the
      reserve for bad debts set forth on the face of the most recent balance
      sheet included in the Financial Statements as adjusted for the passage of
      time through the Closing Date in accordance with the past custom and
      practice of the Company.

2.13  Customers.

      Section 2.13 of the Disclosure Schedule sets forth (a) the names and
      addresses of the top 20 Customer Contracts, based on the gross surcharge
      and interchange revenue generated for the Company during the twelve-month
      period ended December 31, 2001, and (b) the aggregate number of ATMs for
      each such Customer with respect to which the Company provides electronic
      funds transfer services. The Company has not received any notice or
      otherwise have any Knowledge that any significant customer (x) has ceased,
      or will cease, to use the products, goods or services of the Company, (y)
      has substantially reduced or will substantially reduce its use of the
      products, goods or services of the Company or (z) has sought, or is
      seeking, to materially reduce the price it will pay for the products,
      goods or services of the Company, including in each case after the
      consummation of the transactions contemplated hereby. To Seller's
      Knowledge, no significant customer has otherwise threatened to take any
      action described in the immediately preceding sentence due to the
      consummation of the transactions contemplated by this Agreement or any of
      the Ancillary Agreements.

2.14  Suppliers.

      Section 2.14 of the Disclosure Schedule sets forth (a) the names and
      addresses of all suppliers from which the Company ordered materials,
      supplies, merchandise and other goods and services with an aggregate
      purchase price for each such supplier of $5,000 or more during the
      twelve-month period ended December 31, 2001 (each a "Significant
      Supplier") and (b) the amount for which each Significant Supplier invoiced
      the Company

                                       10
<PAGE>
      during such period. Seller has not received any notice and does not have
      any Knowledge of any material increase in the price of such materials,
      supplies, merchandise or other goods or services, or that any Significant
      Supplier will not sell materials, supplies, merchandise and other goods or
      services to Buyer at any time after the Closing on terms and conditions
      substantially the same as are in effect immediately prior to the Closing,
      subject to price increases in the ordinary course of business consistent
      with past practice. To Seller's Knowledge, no Significant Supplier has
      otherwise threatened to take any action described in the preceding
      sentence due to the consummation of the transactions contemplated by this
      Agreement or the Ancillary Agreements.

2.15  Tax Matters.

      (a)   Definitions.

            (i)   "Affiliated Group" means any affiliated group within the
                  meaning of Code Section 1504(a) or any similar group defined
                  under a similar provision of any state, local or foreign law.

            (ii)  "Tax" means any federal, state, local or foreign tax, charge,
                  fee, levy or other assessment of every kind or nature,
                  including all net income, gross income, gross receipts, sales,
                  use, ad valorem, value added, transfer, franchise, profit,
                  windfall profit, capital stock, environmental, license,
                  withholding, payroll, employment, unemployment, social
                  security, disability, excise, estimated, severance, stamp,
                  registration, occupation, premium, personal or real property,
                  alternative or add-on minimum, or other taxes, customs duties,
                  fees, assessments, or charges of any kind or nature, including
                  all interest and penalties thereon and additions to tax or
                  additional amounts imposed by any taxing authority, domestic
                  or foreign.

            (iii) "Tax Return" means any return, declaration, report, claim for
                  refund, or information return or statement relating to Taxes,
                  including any schedule or attachment thereto, and including
                  any amendment thereof.

      (b)   The Company has filed all Tax Returns that it was required to file.
            All such Tax Returns were correct and complete in all respects. All
            Taxes owed by the Company (whether or not shown on any Tax Return)
            have been paid. The Company is not currently the beneficiary of any
            extension of time within which to file any Tax Return. No claim has
            ever been made by an authority in a jurisdiction where the Company
            does not file Tax Returns that the Company is or may be subject to
            taxation by that jurisdiction. There are no Encumbrances on any of
            the Company's assets that arose in connection with any failure (or
            alleged failure) to pay any Tax.

      (c)   The Company has withheld and paid all Taxes required to have been
            withheld and paid in connection with amounts paid or owing to any
            employee, independent contractor, creditor, stockholder, or other
            third party.

                                       11
<PAGE>
      (d)   No Governmental Authority will assess, is expected to assess or has
            threatened to assess any additional Taxes for any period for which
            Tax Returns have been filed. There is no dispute or claim concerning
            any Tax liability of the Company either (i) claimed or raised by any
            Governmental Authority in writing or (ii) of which Seller has
            Knowledge. Section 2.15(d) of the Disclosure Schedule lists all
            federal, state, local, and foreign income and sales and use Tax
            Returns filed by the Company for taxable periods ended on or after
            December 31, 1999, indicates those Tax Returns that have been
            audited, and indicates those Tax Returns that currently are the
            subject of audit. Seller has delivered to Buyer correct and complete
            copies of all federal income Tax Returns, examination reports and
            statements of deficiencies assessed against or agreed to by the
            Company since December 31, 1999.

      (e)   The Company has not waived any statute of limitations in respect of
            Taxes or agreed to any extension of time with respect to a Tax
            assessment or deficiency.

      (f)   The Company has not made any payments, is not obligated to make any
            payments, and is not a party to any agreement that under certain
            circumstances could obligate it to make any payments that will not
            be deductible under Code Section 280G. The Company has disclosed on
            its federal income Tax Returns all positions taken therein that
            could give rise to a substantial understatement of federal income
            Tax within the meaning of Code Section 6662. The Company is not a
            party to any Tax allocation or sharing agreement. The Company (i)
            has not been a member of an Affiliated Group filing a consolidated
            federal income Tax Return or (ii) has no liability for the Taxes of
            any Person under Reg. Section 1.1502-6 (or any similar provision of
            state, local, or foreign law), as a transferee or successor, by
            Contract, or otherwise.

      (g)   The unpaid Taxes of the Company (i) did not, as of December 31,
            2001, exceed the reserve for Tax liability (other than any reserve
            for deferred Taxes established to reflect timing differences between
            book and Tax income) set forth on the face of the Financial
            Statements (other than in any notes thereto) and (ii) do not exceed
            that reserve as adjusted for the passage of time through the Closing
            Date in accordance with the past custom and practice of the Company
            in filing its Tax Returns.

2.16  Contracts and Commitments.

      (a)   Section 2.16(a) of the Disclosure Schedule, together with the
            specific documents incorporated therein and the Customer Contracts
            maintained at the Company's Grass Valley, CA, headquarters,
            accurately and completely set forth (i) the customer name, billing
            address, location, processor, FIID number and terminal
            identification number for each ATM which is covered by a Customer
            Contract and (ii) the effective date and termination date of each
            Customer Contract. As of the Closing Date, the Company is entitled
            to receive residual income pursuant to Customer Contracts covering
            an aggregate of 1,620 ATMs.


                                       12
<PAGE>
      (b)   Section 2.16(b) of the Disclosure Schedule contains an accurate and
            complete list of each of the following Contracts to which the
            Company is a party or is subject or bound (collectively with the
            Customer Contracts, the "Material Contracts"):

            (i)   each Contract relating to the provision of electronic funds
                  transfer services to the Company, specifying in each case the
                  name of the provider, the title of the Contract, the gross
                  services revenue (total fees collected by the provider)
                  generated during the 12 month period ended February 28, 2002,
                  and total fee residuals (residuals paid by the provider to the
                  Company) generated during the 12 month period ended February
                  28, 2002;

            (ii)  each Contract relating to the maintenance or installation of
                  ATMs or otherwise relating to the help desk and service
                  related functions of the Company;

            (iii) each Contract relating to the borrowing of money or to
                  mortgaging, pledging or otherwise placing an Encumbrance on
                  any of the Company's assets;

            (iv)  each Contract or group of related Contracts wherein the
                  Company is a lessee of, or holds or operates any property,
                  real or personal, owned by any other party;

            (v)   each Contract or group of related Contracts wherein the
                  Company is a lessor of, or permits any third party to hold or
                  operate, any property, real or personal;

            (vi)  each Contract relating to the payment of a commission or other
                  form of remuneration in connection with the sale or lease of
                  goods, materials or services or to the distribution of goods
                  or materials (collectively, the "Dealer Contracts");

            (vii) each Contract or group of related Contracts (other than
                  Contracts covered by the other subsections of this Section
                  2.16(a)) which continue over a period of more than six months
                  from the date or dates thereof and are not terminable by the
                  Company on 30 days' or less notice without any payment
                  obligation or other liability;

           (viii) each Contract containing exclusivity, noncompetition or
                  nonsolicitation covenants or that would otherwise purport to
                  restrict in any manner and to any extent the Company's right
                  to freely engage in business anywhere in the world or solicit
                  the employees or contractors of any Person;

            (ix)  each employment, agency or consulting Contract; each Employee
                  Benefit Plan; each Contract providing for severance,
                  termination or similar payments (including upon a change of
                  control or otherwise); each union, collective bargaining or
                  similar Contract with labor representatives; and each stock
                  purchase, stock option or similar equity incentive plan;

                                       13
<PAGE>
            (x)   each Contract containing confidentiality or nondisclosure
                  covenants;

            (xi)  each Contract relating to Intellectual Property Rights;

            (xii) each power of attorney that is currently effective; and

           (xiii) each Contract (other than Contracts covered by the other
                  subsections of this Section 2.16(a)) which is either material
                  to the Company or was not entered into in the ordinary course
                  of business.

      (c)   Except as set forth in Section 2.16(c) of the Disclosure Schedule,
            with respect to each Material Contract: (i) such Contract is in full
            force and effect and is valid and enforceable against each party
            thereto in accordance with its terms; (ii) to Seller's Knowledge,
            such Contract, if it relates to the Company's provision of goods or
            services, can be performed at a profit and without unusual
            expenditures of time or money; (iii) all parties thereto are and at
            all times have been in compliance with all applicable terms and
            conditions of such Contract; and (iv)Seller has no Knowledge of any
            actual, alleged, threatened, possible or potential violation or
            breach of or default under any such Contract by any party thereto.

      (d)   No Customer Contract provides for the payment of a minimum monthly
            or other periodic minimum payment to any of the Company's customers.
            Each Contract to which the Company has been a party (other than
            Customer Contracts) which provided for such a minimum payment has
            either been (i) terminated such that the Company has no liabilities
            or obligations thereunder or (ii) terminated and superseded in its
            entirety by a Customer Contract that does not provide for such a
            minimum payment.

      (e)   Except as set forth in Section 2.16(e) of the Disclosure Schedule,
            the Company does not have any vault cash or similar obligation in
            connection with any Customer Contract.

      (f)   Except pursuant to the Dealer Contracts, no Person has any right to
            a commission or other form of remuneration in connection with the
            Customer Contracts. Each Dealer Contract is terminable upon no more
            than 30 days' prior written notice and without penalty or payment of
            any kind or nature. Following any such termination, the Company will
            have no liability or obligation under the terminated Dealer Contract
            other than liabilities and obligations which have accrued prior to
            the effective date of such termination.

      (g)   The Company has not undertaken any liability or obligation to any
            third-party lessor with respect to ATMs leased by the Company's
            customers.

      (h)   Prior to the date of this Agreement, Buyer has been supplied with or
            given access to a correct and complete copy of each written
            Contract, and a written description of each oral Contract, together
            with all amendments, waivers or other changes thereto.

                                       14
<PAGE>
2.17  Insurance.

      The Company has at all times maintained insurance relating to its business
      and covering property, fire, casualty, liability, workers' compensation
      and all other forms of insurance customarily obtained by businesses in the
      same industry. Such insurance (a) is in full force and effect; (b) is
      sufficient for compliance with all applicable Legal Requirements and
      Material Contracts; (c) is valid, outstanding and enforceable; (d) insures
      against risks of the kind customarily insured against and in amounts
      customarily carried by businesses similarly situated; and (e) provides
      adequate insurance coverage for the activities of the Company. Section
      2.17 of the Disclosure Schedule lists by year for the current policy year
      and each of the two preceding policy years a summary of the loss
      experience under each policy in excess of $10,000, setting forth (x) the
      name of the claimant, (y) a description of the policy by insurer, type of
      insurance and period of coverage and (z) the amount and a brief
      description of the claim.

2.18  Intellectual Property Rights.

      Section 2.18 of the Disclosure Schedule list and describes all
      Intellectual Property owned by, licensed to or otherwise controlled by the
      Company or used in, developed for use in or necessary to the conduct of
      the Company's business as now conducted or proposed to be conducted. The
      Company owns and possesses all right, title and interest, or holds a valid
      license, in and to such Intellectual Property Rights. The Company has
      taken all necessary action to protect such Intellectual Property Rights.
      Seller has not received any notice of, nor does he otherwise have any
      Knowledge of any facts which indicate a likelihood of, any infringement or
      misappropriation by or conflict from any third party with respect to such
      Intellectual Property Rights. No claim by any third party contesting the
      validity of any such Intellectual Property Rights has been made, is
      currently outstanding or, to Seller's Knowledge, is threatened. Seller has
      not received any notice of any infringement, misappropriation or violation
      by the Company of any intellectual property rights of any third parties
      and the Company has not infringed, misappropriated or otherwise violated
      any such intellectual property rights. No infringement, illicit copying,
      misappropriation or violation has occurred or will occur with respect to
      products currently being sold by the Company or with respect to the
      conduct of the Company's business as now conducted or proposed to be
      conducted. The Company is the exclusive owner of all Intellectual Property
      Rights developed by its current and former officers, directors, employees,
      agents, independent contractors or consultants, and no such Person has any
      claim with respect to any Intellectual Property Rights.

2.19  Litigation; Orders.

      (a)   Except as set forth in Section 2.19(a) of the Disclosure Schedule
            (which also identifies the parties to and briefly describes the
            basis for each pending, threatened or potential Proceeding),

            (i)   there is no pending or, to Seller's Knowledge, threatened
                  Proceeding against the Company or Seller;


                                       15
<PAGE>
            (ii)  there is no pending or, to Seller's Knowledge, threatened
                  Proceeding that challenges or that may have the effect of
                  preventing, delaying, making illegal or otherwise interfering
                  with any of the transactions contemplated by this Agreement or
                  the Ancillary Agreements;

            (iii) Seller has no Knowledge of any event or circumstance that is
                  reasonably likely to give rise to or serve as a basis for the
                  commencement of any Proceeding described in subparagraphs (i)
                  or (ii) of this Section 2.19(a).

            Buyer has been provided with correct and complete copies of all
            pleadings, correspondence and other documents and materials relating
            to each Proceeding described in Section 2.19(a) of the Disclosure
            Schedule, and no Proceeding listed or required to be listed therein
            could have a Material Adverse Effect.

      (b)   Except as set forth in Section 2.19(b) of the Disclosure Schedule,
            no Order is in effect that relates to or that may affect in any
            manner the Company or the Shares.

2.20  Products and Services.

      (a)   Buyer has been furnished with correct and complete copies of the
            standard terms and conditions of sale or lease for each of the
            products or services of the Company (containing applicable guaranty,
            warranty and indemnity provisions). Not more than 9% of the ATMs
            which the Company services are the subject of Customer Contracts
            that contain terms and conditions, express or implied, that deviate
            from the above-referenced standard terms and conditions. Each
            product manufactured, sold, leased or delivered by, or service
            rendered by or on behalf of, the Company has been in conformity with
            all applicable contractual commitments and all express and implied
            warranties.

      (b)   Except as set forth in Section 2.20(b) of the Disclosure Schedule,
            the Company has not been subject to any liability or obligation of
            any nature (whether known or unknown, accrued, absolute, contingent
            or otherwise, and whether due or to become due), whether based on
            strict liability, negligence, breach of warranty (express or
            implied), breach of contract or otherwise, in respect of any
            product, component or other item sold by or on behalf of the Company
            prior to the Closing, or service rendered by or on behalf of the
            Company prior to the Closing, that (i) is not fully and adequately
            covered by policies of insurance or by indemnity, contribution, cost
            sharing or similar agreements or arrangements by or with other
            Persons, and (ii) is not otherwise fully and adequately reserved
            against as reflected in the Financial Statements.

      (c)   Except as set forth in Section 2.20(c) of the Disclosure Schedule,
            the Company has not entered into, or offered to enter into, any
            Contract (whether written or oral) pursuant to which the Company is
            or would be obligated to make any rebates, discounts, promotional
            allowances or similar payments or arrangements to any customer
            (collectively, "Rebate Obligations"). All Rebate Obligations are


                                       16
<PAGE>
            reflected in the Financial Statements or have been incurred after
            the date thereof in the ordinary course of business.

2.21  Employees; Labor Matters.

      (a)   Section 2.21(a) of the Disclosure Schedule sets forth a correct and
            complete list of the following information for each employee or
            director of the Company, including each employee on leave of absence
            or layoff status: name; job title; current compensation paid or
            payable and any change in compensation since December 31, 2001; and
            vacation accrued.

      (b)   Except as set forth in Section 2.21(b) of the Disclosure Schedule:

            (i)   No employee of the Company is bound by any Contract that
                  purports to limit his or her ability (A) to engage in or
                  continue to perform any conduct, activity, duties or practice
                  relating to the Company or (B) to assign to the Company or to
                  any other Person any rights to any Intellectual Property;

            (ii)  The Company has operated in compliance with all applicable
                  contractual terms and Legal Requirements relating to
                  employment and the termination of employment, including all
                  applicable Legal Requirements relating to wages, hours,
                  benefits, equal employment opportunity, nondiscrimination,
                  sexual harassment, immigration, occupational safety and
                  health, plant closing, collective bargaining and the payment
                  of social security and other Taxes;

            (iii) The Company does not have any liability or obligation under
                  any Contract or Legal Requirement to any terminated employee,
                  and neither the sale of the Shares nor the consummation of the
                  transactions contemplated by this Agreement will cause the
                  Company to incur or suffer any liability relating to, or
                  obligation to pay, severance, termination or other payments to
                  any Person; and

            (iv)  There is no collective bargaining agreement to which the
                  Company is a party, no collective bargaining agreement is
                  currently being negotiated or proposed and no Person is making
                  any attempt or effort to form a labor union.

2.22  Employee Benefit Plans.

      (a)   Except as set forth in Section 2.22(a) of the Disclosure Schedule,
            (i) the Company does not maintain or contribute to any nonqualified
            deferred compensation or retirement plan, Contract or arrangement,
            (ii) the Company does not maintain or contribute to any qualified
            defined contribution plans (as defined in ERISA Section 3(34)), or
            Code Section 414(i)), (iii) the Company does not maintain or
            contribute to any qualified defined benefit plans (as defined in
            ERISA Section 3(35) or Code Section 414(j)) and (iv) the Company
            does not maintain or contribute to any employee


                                       17
<PAGE>
            welfare benefit plans (as defined in ERISA Section 3(1)). Section
            2.22(a) of the Disclosure Schedule sets forth the identity of each
            corporation, trade or business (separately for each category below
            that applies): (w) which is under common control with the Company
            within the meaning of Code Section 414(b) or (c), (x) which is in an
            affiliated service group with the Company within the meaning of Code
            Section 414(m), (y) which is the legal employer of Persons providing
            services to the Company as leased employees within the meaning of
            Code Section 414(n) or (z) with respect to which the Company is a
            successor employer for purposes of group health or other welfare
            plan continuation rights (including ERISA Section 601 et seq.) or
            the Family and Medical Leave Act.

      (b)   To the extent required (either as a matter of law or to obtain the
            intended tax treatment and tax benefits), all Employee Benefit Plans
            which the Company maintains or to which it contributes comply in all
            material respects with the requirements of ERISA, the Code and any
            other applicable Legal Requirements. With respect to each such
            Employee Benefit Plan, (i) all required contributions which are due
            have been made and a proper accrual has been made for all benefits
            accrued and contributions due as of the Closing Date, (ii) there are
            no actions, suits or claims pending, other than routine uncontested
            claims for benefits and (iii) there have been no prohibited
            transactions (as defined in ERISA Section 406 or Code Section 4975).

      (c)   For purposes of this Section 2.22(c), the Company shall refer to the
            Company and any corporation, trade, or business under common control
            with the Company as described in Section 2.22. The Company does not
            contribute (and has not ever contributed) to any multi-employer plan
            (as defined in ERISA Section 3(37)). The Company has no actual or
            potential liabilities (under Title IV of ERISA or otherwise) for any
            complete or partial withdrawal from a multi-employer plan. The
            Company has no actual or potential liability for death or medical
            benefits after separation from employment, other than health care
            continuation benefits described in Code Section 4980B or group life
            insurance continuation benefit under applicable state law.

      (d)   Neither the Company nor any of its directors, officers, employees or
            other fiduciaries (as defined in ERISA Section 3(21)), has committed
            any breach of fiduciary responsibility imposed by ERISA or any other
            applicable law with respect to the Employee Benefit Plans which
            would subject the Company, Buyer, Buyer's subsidiaries or any of
            their respective directors, officers, employees or affiliates to any
            liability under ERISA or any applicable law.

      (e)   Except as set forth in Section 2.22(e) of the Disclosure Schedule,
            there are no former employees of the Company (or spouses, former
            spouses or dependents of former employees) currently receiving
            health care continuation benefits described in Code Section 4980B or
            other applicable law under a group health plan sponsored by the
            Company.

                                       18
<PAGE>
2.23  Compliance with Laws; Governmental Authorizations.

      (a)   The Company and its officers, directors, agents and employees have
            complied in all material respects with all applicable Legal
            Requirements, and no claims have been filed against the Company
            alleging a violation of any Legal Requirements. The Company is not
            relying on any exemption from or deferral of any applicable Legal
            Requirement that would not be available to the Company after Buyer
            acquires the Shares.

      (b)   The Company has, in full force and effect, all Governmental
            Authorizations necessary to conduct its business and own and operate
            its assets. A correct and complete list of such Governmental
            Authorizations is set forth in Section 2.23(b) of the Disclosure
            Schedule, together with a description of each Governmental
            Authorization's relationship to the Company's business and whether
            such Governmental Authorization is assignable to Buyer. The Company
            has conducted its operations in compliance with all terms and
            conditions of each such Governmental Authorization.

2.24  Environmental Matters.

      The Company is now and at all times has been in compliance with all
      applicable Legal Requirements and Orders relating to pollution,
      contamination or the protection of the environment (collectively,
      "Environmental Laws"), including Legal Requirements and Orders concerning
      air pollution, water pollution, noise control or the on-site or off-site
      handling, shipping, discharge, disposal or recovery of any dangerous,
      toxic or hazardous pollutant, contaminant, chemical, waste, material or
      substance as defined in or governed by any Environmental Law
      (collectively, "Hazardous Materials"). The Company is not, and has not
      been alleged to be, responsible for any release of Hazardous Materials or
      any costs arising under or any violation of Environmental Laws. No
      Hazardous Materials have been generated, treated, contained, handled,
      located, used, manufactured, processed, buried, incinerated, deposited,
      stored, or released on, under or about any portion of any real property
      owned, leased or otherwise used by the Company, and no such real property
      or any improvements thereon has ever contained any asbestos, urea,
      formaldehyde, radon at levels above natural background, polychlorinated
      biphenyls or pesticides. In addition, no portion of such real property has
      ever been used as a gasoline service station or as a facility for selling,
      dispensing, storing, transferring, disposing or handling petroleum and/or
      petroleum products and no aboveground or underground storage tanks have
      ever been located on, under or about such real property.

2.25  Books and Records.

      The books of account and other financial records of the Company, all of
      which have been made available to Buyer, are complete and correct and
      represent actual, bona fide transactions and have been maintained in
      accordance with sound business practices. The minute books of the Company,
      all of which have been made available to Buyer, contain accurate and
      complete records of all meetings held of, and corporate action taken by,
      the shareholders, the board of directors and committees of the board of
      directors of the

                                       19
<PAGE>
      Company, and no meeting of any such shareholders, board of directors or
      committee has been held for which minutes have not been prepared or are
      not contained in such minute books.

2.26  Brokerage.

      No third party shall be entitled to receive any brokerage commissions,
      finder's fees, fees for financial advisory services or similar
      compensation in connection with the transactions contemplated by this
      Agreement based on any arrangement or agreement made by or on behalf of
      Seller or the Company.

2.27  Disclosure.

      (a)   Buyer has been provided with correct and complete copies of all
            documentation, and with correct and complete descriptions of all
            information that is not in written form, that it has requested in
            connection with its due diligence review of the Company.

      (b)   Neither this Agreement nor any of the exhibits hereto nor any of the
            documents delivered by or on behalf of Seller pursuant to Section
            1.03(b), nor the Disclosure Schedule nor any of the financial
            statements referred to in Section 2.06, taken as a whole, contain
            any untrue statement of a material fact or omission regarding the
            Company or any of the other matters dealt with in this Article II
            relating to Seller, the Company or the transactions contemplated by
            this Agreement. This Agreement, the exhibits hereto, the documents
            delivered to Buyer pursuant to 1.03(b), the Disclosure Schedule and
            the financial statements referred to in Section 2.06, taken as a
            whole, do not omit any material fact necessary to make the
            statements contained herein or therein, in light of the
            circumstances in which they were made, not misleading, and there is
            no fact which has not been disclosed to Buyer of which Seller has
            Knowledge which has had, or is reasonably likely to have, a Material
            Adverse Effect.

                                   ARTICLE III

                     REPRESENTATIONS AND WARRANTIES OF BUYER

      Buyer hereby represents and warrants to Seller that:

3.01  Incorporation and Corporate Power.

      Buyer is a limited liability company duly formed, validly existing and in
      good standing under the laws of the State of Delaware, with the requisite
      power and authority to enter into this Agreement and the Ancillary
      Agreements and to perform its obligations hereunder and thereunder.

3.02  Execution, Delivery; Valid and Binding Agreement.

      Buyer's execution, delivery and performance of this Agreement and the
      Ancillary Agreements and Buyer's consummation of the transactions
      contemplated hereby and

                                       20
<PAGE>
      thereby have been duly and validly authorized by all requisite corporate
      action, and no other corporate proceedings on its part are necessary to
      authorize their execution, delivery or performance of this Agreement or
      the Ancillary Agreements. This Agreement has been duly executed and
      delivered by Buyer and constitutes the valid and binding obligation of
      Buyer, enforceable against Buyer in accordance with its terms. The
      Ancillary Agreements, when executed and delivered by or on behalf of
      Buyer, will constitute the valid and binding obligations of Buyer,
      enforceable against Buyer in accordance with their terms.

3.03  No Breach, Consents.

      (a)   Neither the execution and delivery of this Agreement or any
            Ancillary Agreement nor the consummation or performance of any of
            the transactions contemplated hereby or thereby, will directly or
            indirectly (with or without notice or lapse of time):

            (i)   conflict with or violate any provision of Buyer's articles of
                  organization, operating agreement or other organizational
                  documents; or

            (ii)  conflict with or violate, or give any Governmental Authority
                  or other Person the right to challenge any of the transactions
                  contemplated by this Agreement or the Ancillary Agreements or
                  to exercise any remedy or obtain any relief under, any Legal
                  Requirement, Order or Governmental Authorization applicable to
                  Buyer.

      (b)   Buyer is not required to give any notice or obtain any Consent or
            Governmental Authorization in connection with the execution and
            delivery of this Agreement or the Ancillary Agreements or the
            consummation of the transactions contemplated hereby or thereby.

3.04  Brokerage.

      No third party shall be entitled to receive any brokerage commissions,
      finder's fees, fees for financial advisory services or similar
      compensation in connection with the transactions contemplated by this
      Agreement based on any arrangement or agreement made by or on behalf of
      Buyer.

3.05  Investment Intent.

      Buyer is purchasing the Shares for its own account for investment
      purposes, and not with a view to the distribution thereof.

                                       21
<PAGE>
                                   ARTICLE IV

                             POST-CLOSING COVENANTS

4.01  Further Assurances.

      (a)   If at any time after the Closing any further action by Seller is
            necessary to carry out the purposes of this Agreement, Seller will
            take such further action (including the execution and delivery of
            such further instruments and documents) as Buyer may reasonably
            request, at Buyer's sole cost and expense (unless Buyer is entitled
            to indemnification therefor under Article V).

      (b)   If at any time after the Closing any further action by Buyer is
            necessary to carry out the purposes of this Agreement, Buyer will
            take such further action (including the execution and delivery of
            such further instruments and documents) as Seller may reasonably
            request, at Seller's sole cost and expense (unless Seller is
            entitled to indemnification therefor under Article V).

4.02  Cooperation with Proceedings.

      (a)   In the event and for so long as Buyer is contesting or defending
            against any Proceedings in connection with (i) any transaction
            contemplated by this Agreement or the Ancillary Agreements or (ii)
            any fact, situation, circumstance, status, condition, activity,
            practice, plan, occurrence, event, incident, action, failure to act,
            or transaction on or prior to the Closing Date involving Seller,
            Seller will cooperate with Buyer and its counsel in the contest or
            defense, make himself available, and provide such testimony and
            access to his books and records as shall be necessary in connection
            with the contest or defense, all at Buyer's sole cost and expense
            (unless Buyer is entitled to indemnification therefor under Article
            V).

      (b)   In the event and for so long as Seller is contesting or defending
            against any action, suit, proceeding, hearing, investigation,
            charge, complaint, claim, or demand in connection with (i) any
            transaction contemplated under this Agreement or (ii) any fact,
            situation, circumstance, status, condition, activity, practice,
            plan, occurrence, event, incident, action, failure to act, or
            transaction on or prior to the Closing Date involving Seller, Buyer
            will cooperate with the contesting or defending party and its
            counsel in the contest or defense, make available its personnel, and
            provide such testimony and access to its books and records as shall
            be necessary in connection with the contest or defense, all at
            Seller's sole cost and expense (unless Seller is entitled to
            indemnification therefor under Article V).

4.03  Customer and Other Business Relationships.

      After the Closing, Seller will cooperate with the Company and Buyer in
      their efforts to continue and maintain for the benefit of the Company
      those business relationships of the Company existing prior to the Closing
      and relating to the business to be operated by the Company after the
      Closing, including relationships with lessors, employees, regulatory
      authorities, licensors, customers, suppliers and others. Seller will refer
      to the Company

                                       22
<PAGE>
      and Buyer all inquiries relating to such business. Seller shall not take
      any action that would tend to diminish the value of the Company's business
      after the Closing or that would interfere with the business of the Company
      to be engaged in after the Closing.

4.04  Expenses.

      Except as otherwise expressly provided for herein, Seller and Buyer will
      pay all of their own expenses, including attorneys' and accountants' fees,
      in connection with the negotiation of this Agreement, the performance of
      their respective obligations hereunder and the consummation of the
      transactions contemplated by this Agreement (whether consummated or not).
      Seller agrees that the Company will not bear any of the expenses which he
      incurs in connection with the transactions contemplated by this Agreement.

                                    ARTICLE V

                            SURVIVAL; INDEMNIFICATION

5.01  Survival of Representations and Warranties.

      All representations, warranties, covenants and obligations in this
      Agreement, the Disclosure Schedule, the certificates delivered at the
      Closing and any other certificate or document delivered pursuant to this
      Agreement shall survive the Closing and the consummation of the
      transactions contemplated hereby, subject to Section 5.04. The right to
      indemnification, reimbursement or other remedy based upon such
      representations, warranties, covenants and obligations shall not be
      affected by any investigation conducted with respect to, or any Knowledge
      acquired (or capable of being acquired) at any time, whether before or
      after the execution and delivery of this Agreement or the Closing Date,
      with respect to the accuracy or inaccuracy of or compliance with any such
      representation, warranty, covenant or obligation. The waiver of any
      condition based upon the accuracy of any representation or warranty, or on
      the performance of or compliance with any covenant or obligation, will not
      affect the right to indemnification, reimbursement or other remedy based
      upon such representations, warranties, covenants and obligations.

5.02  Indemnification by Seller.

      Seller will indemnify in full Buyer, the Company and their respective
      officers, directors, managers, employees, agents, members, affiliates and
      subsidiaries (collectively, the "Buyer Indemnified Parties") and hold them
      harmless from and against any loss, liability, deficiency, diminution in
      value, damage, expense or cost (including interest, penalties, costs of
      investigation and defense, and reasonable legal and other professional
      fees and expenses), whether or not involving a Third Party Action, which
      any of the Buyer Indemnified Parties may suffer, sustain or become subject
      to, as a direct or indirect result of, or arising from or in connection
      with any of the following (collectively, "Buyer Losses"):

      (a)   any breach or inaccuracy in any of the representations and
            warranties of Seller contained in this Agreement, the Ancillary
            Agreements, or in any exhibits, schedules, certificates or other
            documents delivered or to be delivered by or on

                                       23
<PAGE>
            behalf of Seller pursuant to the terms hereof or thereof or
            otherwise referenced or incorporated in this Agreement
            (collectively, the "Seller Related Documents");

      (b)   any breach of, or failure to perform, any covenant, obligation or
            agreement of Seller contained in this Agreement or any of the Seller
            Related Documents;

      (c)   any liability or obligation to the extent it arises from or relates
            to the operation of the Company prior to the Effective Date,
            including any liability or obligation for Taxes, but excluding the
            Retained Liabilities;

      (d)   the Proceedings and Orders listed in Sections 2.19(a) and 2.19(b) of
            the Disclosure Schedule; and

      (e)   any product or component thereof manufactured or shipped, or any
            services provided, by the Company in whole or in part prior to the
            Closing.

5.03  Indemnification by Buyer.

      Buyer will indemnify in full Seller and his heirs, personal
      representatives and executors (collectively, the "Seller Indemnified
      Parties") and hold them harmless from and against any loss, liability,
      deficiency, diminution in value, damage, expense or cost (including
      interest, penalties, costs of investigation and defense, and reasonable
      legal and other professional fees and expenses), whether or not involving
      a Third Party Action, which any of the Seller Indemnified Parties may
      suffer, sustain or become subject to, as a direct or indirect result of,
      or arising from or in connection with any of the following (collectively,
      "Seller Losses"):

      (a)   any breach or inaccuracy in any of the representations and
            warranties of Buyer contained in this Agreement, the Ancillary
            Agreements, or in any exhibits, schedules, certificates or other
            documents delivered or to be delivered by or on behalf of Buyer
            pursuant to the terms hereof or thereof or otherwise referenced or
            incorporated in this Agreement (collectively, the "Buyer Related
            Documents");

      (b)   any breach of, or failure to perform, any covenant, obligation or
            agreement of Buyer contained in this Agreement or any of the Buyer
            Related Documents; or

      (c)   any liability or obligation to the extent it arises from or relates
            to the operation of the Company on or after the Effective Date,
            including any liability or obligation for Taxes; provided, however,
            that nothing in this Section 5.03(c) will limit or restrict in any
            manner or to any extent Buyer's right to indemnification pursuant to
            Section 5.02(a).

5.04  Time Limitations.

      (a)   If the Closing occurs, Seller will have no liability (for
            indemnification or otherwise) with respect to a claim under Section
            5.02(a) (other than those in Sections 2.01, 2.03, 2.04, 2.10, 2.22,
            2.24 and 2.26, as to which a claim may be made through the
            applicable statute of limitations, and Section 2.15, as to which a

                                       24
<PAGE>
            claim may be made through the statute of limitations applicable to
            actions by the Internal Revenue Service or any other Governmental
            Authority regarding the subject matter thereof plus six months),
            unless, on or before the second anniversary of the Closing Date,
            Buyer notifies Seller of such claim specifying the factual basis
            thereof in reasonable detail to the extent then known by Buyer.

      (b)   If the Closing occurs, Buyer will have no liability (for
            indemnification or otherwise) with respect to a claim under Section
            5.03(a) (other than those in Sections 3.01, 3.02 and 3.04, as to
            which a claim may be made through the applicable statute of
            limitations), unless, on or before the second anniversary of the
            Closing Date, Seller notifies Buyer of such claim specifying the
            factual basis thereof in reasonable detail to the extent then known
            by Seller.

      (c)   Notwithstanding anything to the contrary herein, with respect to any
            specific representation, warranty, covenant, obligation or agreement
            under which a party has made a claim for indemnification hereunder
            and as to which such claim has not been completely and finally
            resolved prior to the expiration of the applicable time period
            above, such representation or warranty shall survive for the period
            of time beyond such time period sufficient to resolve, completely
            and finally, the claim relating to such representation or warranty.

5.05  Setoff Against Indemnification Holdback Amount.

      Upon notice to Seller specifying in reasonable detail the basis therefor,
      Buyer may set off any amount to which it may be entitled under this
      Article V against the Indemnification Holdback Amount. Buyer's exercise of
      such setoff right in good faith, whether or not ultimately determined to
      be justified, will not constitute an event of default under this
      Agreement. Neither the exercise of nor the failure to exercise such right
      of setoff will constitute an election of remedies or limit Buyer in any
      manner in the enforcement of any other remedies that may be available to
      it. Any set off by Buyer under this Section 5.05 shall be applied 5.06
      first, against that portion of the Indemnification Holdback Amount (plus
      all accrued interest thereon) which is otherwise payable to Seller on the
      first anniversary of the Closing Date, and 5.07 second, against that
      portion of the Indemnification Holdback Amount (plus all accrued interest
      thereon) which is otherwise payable to Seller on the 18-month anniversary
      of the Closing Date, in each case to the extent the referenced portion of
      the Indemnification Holdback Amount (plus all accrued interest thereon)
      has not previously been paid to Seller.

5.06  Method of Asserting Claims-Third Party Actions.

      (a)   If any Buyer Indemnified Party or Seller Indemnified Party (an
            "Indemnified Party") is made a defendant in or party to any
            Proceeding instituted by any third party, the liability or the costs
            or expenses of which are or may be Buyer Losses or Seller Losses
            (any such third party action or proceeding being referred to as a
            "Third Party Action"), such Indemnified Party shall give the party
            from whom indemnification is sought (the "Indemnifying Party")
            prompt written notice thereof. Such written notice shall have
            attached thereto the complaint or other


                                       25
<PAGE>
            papers pursuant to which the third party commenced such Third Party
            Action. The failure promptly to give such notice shall not affect
            any Indemnified Party's ability to seek indemnification hereunder
            unless such failure has materially and adversely affected the
            ability of the Indemnifying Party to defend successfully the
            relevant Third Party Action.

      (b)   An Indemnifying Party shall be entitled to contest and defend any
            Third Party Action provided that the Indemnifying Party has a
            reasonable basis for concluding that such defense may be successful
            and can diligently contest and defend the Third Party Action. The
            Indemnifying Party shall give notice of its intention to so contest
            and defend to the Indemnified Party within 14 days after the date it
            receives the Indemnified Party's notice of such Third Party Action
            (but, in all events, at least five business days prior to the date
            that an answer to such Third Party Action is due to be filed). Such
            contest and defense shall be conducted by reputable attorneys
            retained by the Indemnifying Party.

      (c)   An Indemnified Party shall be entitled at any time, at its own cost
            and expense (which expense shall not constitute a Buyer Loss or a
            Seller Loss unless the Indemnified Party reasonably determines that
            the Indemnifying Party is not adequately representing or, because of
            a conflict of interest, may not adequately represent, the interests
            of the Indemnified Party, and only to the extent that such expenses
            are reasonable), to participate in such contest and defense and to
            be represented by attorneys of its or their own choosing. If the
            Indemnified Party elects to participate in such defense, the
            Indemnified Party will cooperate with Indemnifying Party in the
            conduct of such defense. The Indemnified Party shall cooperate with
            the Indemnifying Party to the extent it reasonably requests such
            cooperation in the contest and defense of such Third Party Action,
            including providing reasonable access (upon reasonable notice) to
            the books, records and employees of the Indemnified Party if
            relevant to the defense of such Third Party Action; provided, that
            such cooperation shall not unduly disrupt the operations of the
            business of the Indemnified Party or cause the Indemnified Party to
            waive any statutory or common law privileges, breach any
            confidentiality obligations owed to third parties or otherwise cause
            any trade secret or confidential information of such Indemnified
            Party to become public.

      (d)   Neither the Indemnified Party nor the Indemnifying Party may
            concede, settle or compromise any Third Party Action without the
            consent of the other party, which consents will not be unreasonably
            withheld. Notwithstanding the foregoing, (i) if a Third Party Action
            seeks the issuance of an injunction, the specific election of an
            obligation or similar remedy, or (ii) if the subject matter of a
            Third Party Action relates to the ongoing business of any
            Indemnified Party, which Third Party Action, if decided against the
            Indemnified Party, would materially adversely affect the ongoing
            business or reputation of the Indemnified Party, then, in each such
            case, the Indemnified Party alone shall be entitled to contest,
            defend and settle such Third Party Action in the first instance and,
            if the Indemnified Party does not contest, defend or settle such
            Third Party Action, the Indemnifying Party


                                       26
<PAGE>
            shall then have the right to contest and defend (but not settle)
            such Third Party Action.

5.07  Method of Asserting Claims-Other Actions.

      (a)   If an Indemnified Party has a claim for indemnification hereunder
            against an Indemnifying Party that does not involve a Third Party
            Action (including a claim for indemnification with respect to a
            third party claim that is not yet the subject of a Third Party
            Action), the Indemnified Party shall give the Indemnifying Party
            prompt written notice thereof. Such written notice shall state in
            reasonable detail the factual basis for such claim to the extent
            then known by the Indemnified Party and the nature of the Buyer Loss
            or Seller Loss for which indemnification is sought, and it may state
            the amount of the Buyer Loss or Seller Loss claimed. The failure
            promptly to give such notice shall not affect any Indemnified
            Party's ability to seek indemnification hereunder unless either (i)
            such failure has materially and adversely affected the ability of
            the Indemnifying Party to investigate such claim, or (ii) such
            notice is given after the end of the period specified in Section
            5.04. If such notice states the amount of the Buyer Loss or Seller
            Loss claimed and the Indemnifying Party notifies the Indemnified
            Party that the Indemnifying Party does not dispute the claim
            described in such notice or fails to notify the Indemnified Party
            within 30 days after its receipt of such notice whether the
            Indemnifying Party disputes the claim described in such notice, the
            Buyer Loss or Seller Loss in the amount specified in the Indemnified
            Party's notice will be conclusively deemed a liability of the
            Indemnifying Party to the Indemnified Party, and the Indemnifying
            Party shall pay the amount of such Buyer Loss or Seller Loss to the
            Indemnified Party.

      (b)   If the Indemnifying Party has timely disputed its liability with
            respect to such claim, the Indemnifying Party and the Indemnified
            Party will proceed in good faith to negotiate a resolution of such
            dispute, and if not resolved through such negotiations within 20
            days after receipt of the Indemnified Party's notice of such claim,
            such dispute shall be resolved fully and finally in Denver,
            Colorado, by an arbitrator selected pursuant to and an arbitration
            governed by Commercial Arbitration Rules of the American Arbitration
            Association, as modified herein. The parties will jointly appoint a
            mutually acceptable independent arbitrator, seeking assistance in
            such regard from the American Arbitration Association. The
            arbitrator shall resolve the dispute based on the governing law,
            without regard to its rules of evidence, and judgment upon the award
            rendered by such arbitrator may be entered in any court of competent
            jurisdiction. The Indemnified Party and the Indemnifying Party shall
            each bear their own fees and expenses in connection with such
            arbitration and shall each bear 50% of the fees and expenses of the
            arbitrator.

      (c)   If a notice is given pursuant to this paragraph within the period
            specified by Section 5.04, which does not state the amount of the
            Buyer Loss or Seller Loss claimed, such omission shall not preclude
            the Indemnified Party from recovering from the Indemnifying Party,
            during or subsequent to such period, the amount of

                                       27
<PAGE>
            its Buyer Loss or Seller Loss with respect to the claim described in
            such notice. If a notice is given pursuant to this paragraph within
            the period specified by Section 5.04, concerning a third party claim
            which is not yet the subject of a Third Party Action and such third
            party claim subsequently becomes the subject of a Third Party
            Action, the Indemnified Party also shall provide the notice required
            by Section 5.06(a) at the time required by that section.

5.08  Miscellaneous Indemnification Provisions.

      (a)   Upon the determination of an Indemnifying Party's liability for a
            Buyer Loss or a Seller Loss pursuant to this Article V and the
            amount of such Buyer Loss or Seller Loss (whether such determination
            is made pursuant to the procedures set forth in this Article V, by
            agreement between the Indemnified Party and the Indemnifying Party,
            by arbitration award or by final adjudication), the Indemnifying
            Party shall pay the amount of such Buyer Loss or Seller Loss to the
            Indemnified Party within 10 days following such determination.

      (b)   The rights set forth in this Article V shall be the exclusive remedy
            for breach or inaccuracy of any of the representations and
            warranties contained herein on or prior to the Closing Date and
            shall be in lieu of contract remedies. Notwithstanding the
            foregoing, nothing in this Agreement shall prevent any party from
            bringing an action based upon allegations of fraud by the other
            party in connection with this Agreement. In the event such action is
            brought, the prevailing party's attorneys' fees and costs shall be
            paid by the non-prevailing party. With respect to any breach of a
            covenant or other obligation contained in this Agreement the parties
            shall have available to them all remedies available under applicable
            Legal Requirements.

      (c)   To the extent permitted by applicable Legal Requirements, any
            payment under this Article V shall for Tax purposes be treated as an
            adjustment to the Purchase Price.

                                   ARTICLE VI

                                  MISCELLANEOUS

6.01  Definitions.

      (a)   "Affiliated Group" is defined in Section 2.15(a).

      (b)   "Agreement" is defined in the preamble to this Agreement.

      (c)   "Ancillary Agreements" means the noncompetition agreements and
            releases to be delivered pursuant to Section 1.03(b)(i)(B).

      (d)   "ATM" means an automated teller machine.

      (e)   "Balance Sheet Date" is defined in Section 2.06.


                                       28
<PAGE>
      (f)   "Buyer" is defined in the preamble to this Agreement.

      (g)   "Buyer Indemnified Parties" is defined in Section 5.02.

      (h)   "Buyer Losses" is defined in Section 5.02.

      (i)   "Buyer Related Documents" is defined in Section 5.03(a).

      (j)   "Closing" is defined in Section 1.03(a).

      (k)   "Closing Date" is defined in Section 1.03(a).

      (l)   "Code" means the Internal Revenue Code of 1986, as amended.

      (m)   "Company" is defined in the first recital.

      (n)   "Consent" means any authorization, consent, approval, filing,
            waiver, exemption or other action by or notice to any Person.

      (o)   "Contract" means any contract, agreement, commitment, promise,
            undertaking or understanding, whether oral or written and whether
            express or implied, which is currently in effect.

      (p)   "Customer Contract" means a Contract relating to the provision of
            electronic funds transfer services to the Company's customers.

      (q)   "Disclosure Schedule" means the schedule delivered by Seller to
            Buyer disclosing exceptions to their representations and warranties
            set forth in Article II.

      (r)   "Effective Date" is defined in the preamble to this Agreement.

      (s)   "Effective Date Balance Sheet" is defined in Section 1.04(a).

      (t)   "Effective Date Net Book Value" is defined in Section 1.04(a).

      (u)   "Encumbrance" means any charge, claim, community property interest,
            condition, equitable interest, lien, option, pledge, security
            interest, right of first refusal or restriction of any kind,
            including any restriction on use, voting, transfer, receipt of
            income or exercise of any other ownership attribute.

      (v)   "Environmental Laws" is defined in Section 2.24.

      (w)   "Employee Benefit Plan" means an employee benefit plan as defined in
            ERISA Section 3(3).

      (x)   "ERISA" means the Employee Retirement Income Security Act of 1974,
            as amended.

      (y)   "Financial Statements" is defined in Section 2.06.


                                       29
<PAGE>
      (z)   "GAAP" means United States generally accepted accounting principles.

      (aa)  "Governmental Authority" means any domestic or foreign nation or
            government, any state or other political subdivision thereof, and
            any domestic or foreign entity or authority exercising executive,
            legislative, judicial, regulatory or administrative functions of or
            pertaining to government.

      (bb)  "Governmental Authorization" means any approval, Consent, license,
            permit, waiver or other authorization of any Governmental Authority.

      (cc)  "Hazardous Materials" is defined in Section 2.24.

      (dd)  "Indemnification Holdback Amount" is defined in Section 1.02.

      (ee)  "Indemnified Party" is defined in Section 5.06(a).

      (ff)  "Indemnifying Party" is defined in Section 5.06(a).

      (gg)  "Initial Payment" is defined in Section 1.02.

      (hh)  "Intellectual Property" means all rights in patents, patent
            applications, trademarks, service marks, trade names, corporate
            names, copyrights, mask works, trade secrets, know-how or other
            intellectual property rights.

      (ii)  "Knowledge" means, when used with respect to Seller, (a) the actual
            knowledge of Seller or any officer or director of the Company
            regarding the fact or other matter at issue and (b) the knowledge
            any such Person could be expected to obtain in the course of
            conducting a reasonably comprehensive investigation concerning the
            existence of such fact or other matter.

      (jj)  "Legal Requirement" means any federal state, local, municipal,
            foreign, international, multinational or other constitution, law,
            ordinance, principle of common law, code, regulation, statute or
            treaty.

      (kk)  "Material Adverse Effect" means any effect on the Company's
            business, operations, assets, financial condition, results of
            operations or prospects that, individually or in the aggregate with
            other effects, is materially adverse.

      (ll)  "Material Contract" is defined in Section 2.16(a).

      (mm)  "Order" means any order, injunction, judgment, decree, ruling,
            assessment or arbitration award of any Governmental Authority or
            arbitrator.

      (nn)  "Permitted Encumbrances" means (i) the leasehold interests in ATMs
            which the Company leases to its customers and (ii) the ownership
            interests of lessors in ATMs leased by the Company.

                                       30
<PAGE>
      (oo)  "Person" means any individual, corporation, general or limited
            partnership, limited liability company, joint venture, estate,
            trust, association, organization, labor union or other entity or
            Governmental Authority.

      (pp)  "Proceeding" means any action, claim, arbitration, demand,
            proceeding, grievance, subpoena, inquiry, audit, hearing,
            investigation, litigation or suit, whether civil, criminal,
            administrative, judicial or investigative, whether formal or
            informal, whether public or private, commenced, brought, conducted
            or heard by or before, or otherwise involving, any Governmental
            Authority or private arbitrator or mediator.

      (qq)  "Purchase Price" is defined in Section 1.02.

      (rr)  "Real Property Leases" means the following leases: (i) the
            Industrial Real Estate Lease, dated February 2, 1998, between the
            Company as tenant and R&J Wright Enterprises Ltd. as landlord,
            pursuant to which the Company leases real property located in Grass
            Valley, California, (ii) the Real Estate Lease, dated July 27, 2001,
            between the Company at tenant and Fanno Creek Acres, LLC as
            landlord, pursuant to which the Company leases real property located
            in Tigard, Oregon, and (iii) the Standard Business Park Lease, dated
            January 16, 2002, between the Company as tenant and Connecticut
            General Life Insurance Company as landlord, pursuant to which the
            Company leases real property located in Laguna Hills, California.

      (ss)  "Rebate Obligations" is defined in Section 2.20(c).

      (tt)  "Retained Liabilities" means the following liabilities and
            obligations of the Company as of the Closing Date: (i) accounts
            payable which are current as of the Closing Date and were incurred
            in the ordinary course of business, (ii) commissions payable which
            are current as of the Closing Date and were incurred in the ordinary
            course of business and (iii) the Company's executory obligations
            under the Contracts to which it is a party, other than any liability
            for any breach thereof occurring in whole or in part on or prior to
            the Closing Date.

      (uu)  "Seller Indemnified Parties" is defined in Section 5.03.

      (vv)  "Seller Losses" is defined in Section 5.03.

      (ww)  "Seller Related Documents" is defined in Section 5.02(a).

      (xx)  "Seller" is defined in the preamble to this Agreement.

      (yy)  "Shares" is defined in Section 1.01.

      (zz)  "Significant Customer" is defined in Section 2.13.

      (aaa) "Significant Supplier" is defined in Section 2.14.


                                       31
<PAGE>
      (bbb) "Tax" is defined in Section 2.15(a).

      (ccc) "Tax Return" is defined in Section 2.15(a).

      (ddd) "Third Party Action" is defined in Section 5.06(a).

6.02  Press Releases and Announcements.

      Any public announcement, including any announcement to employees,
      customers or suppliers and others having dealings with the Company, or
      similar publicity with respect to this Agreement or the transactions
      contemplated by this Agreement, will be issued, if at all, at such time
      and in such manner as Buyer determines and approves; Buyer will have the
      right to be present for any in-person announcement. Unless consented to by
      Buyer or required by applicable Legal Requirements, Seller will keep, and
      Seller will cause the Company to keep, this Agreement and the transactions
      contemplated by this Agreement confidential.

6.03  Amendment and Waiver.

      This Agreement may not be amended or waived except in a writing executed
      by the party against which such amendment or waiver is sought to be
      enforced. No course of dealing between or among any Persons having any
      interest in this Agreement will be deemed effective to modify or amend any
      part of this Agreement or any rights or obligations of any Person under or
      by reason of this Agreement.

6.04  Notices.

      All notices, demands and other communications to be given or delivered
      under or by reason of the provisions of this Agreement will be in writing
      and will be deemed to have been given when personally delivered or three
      business days after being mailed by first class U.S. mail, return receipt
      requested, or when receipt is acknowledged, if sent by facsimile, telecopy
      or other electronic transmission device. Notices, demands and
      communications to Buyer and Seller will, unless another address is
      specified in writing, be sent to the address indicated below:

            Notices to Buyer:

                  Access Cash International L.L.C.
                  Gainey Center II, Suite 300
                  8501 North Scottsdale Road
                  Scottsdale, AZ  85253
                  Attention:  Chief Financial Officer
                  Facsimile:  (480) 629-7670

                  and

                  eFunds Corporation
                  400 West River Woods Parkway

                                       32
<PAGE>
                  Milwaukee, WI 53212
                  Attention: Law Department
                  Facsimile: (414) 341-5075

                         With a copy to:

                                 Dorsey & Whitney LLP
                                 50 South Sixth Street
                                 Minneapolis, MN 55402
                                 Attention: Robert Rosenbaum
                                 Facsimile: (612) 340-7800

            Notices to Seller:

                  Daniel J. Pina
                  431 Crown Point Circle

                  Suite A
                  Grass Valley, CA 95945

                         With a copy to:

                                 Haglund, Kirtley, Kelley, Horngren & Jones, LLP
                                 One Main Place
                                 101 SW Main, Suite 180
                                 Portland, Oregon 97204-3226
                                 Attention: Michael E. Haglund
                                 Facsimile: (503) 225-1257

6.05  Assignment.

      This Agreement and the Ancillary Agreements, and all of the provisions
      hereof and thereof, will be binding upon and inure to the benefit of the
      parties hereto and their respective successors and permitted assigns,
      provided that neither this Agreement nor any of the Ancillary Agreements,
      nor any of the rights, interests or obligations hereunder or thereunder,
      may be assigned by any party hereto or thereto without the prior written
      consent of the other party hereto, and provided further, that that Buyer
      may, without Seller's consent, assign this Agreement and any Ancillary
      Agreement, and any of its rights, interests or obligations hereunder or
      thereunder, to any parent of Buyer, to any of such parent's subsidiaries,
      and in connection with any merger, consolidation, reorganization, sale of
      all or substantially all of Buyer's assets or similar transaction.

6.06  Severability.

      Whenever possible, each provision of this Agreement will be interpreted in
      such manner as to be effective and valid under applicable law, but if any
      provision of this Agreement is held to be prohibited by or invalid under
      applicable law, such provision will be ineffective only to the extent of
      such prohibition or invalidity, without invalidating the remainder of such
      provision or the remaining provisions of this Agreement.

                                       33
<PAGE>
6.07  Complete Agreement.

      This Agreement, the Ancillary Agreements, the exhibits and schedules
      hereto and the other documents referred to herein contain the complete
      agreement between the parties and supersede any prior understandings,
      agreements or representations by or between the parties, written or oral,
      which may have related to the subject matter hereof in any way.

6.08  Counterparts.

      This Agreement may be executed in one or more counterparts, any one of
      which need not contain the signatures of more than one party, but all such
      counterparts taken together will constitute one and the same instrument.

6.09  Governing Law.

      THE INTERNAL LAW, WITHOUT REGARD TO CONFLICTS OF LAWS PRINCIPLES, OF THE
      STATE OF DELAWARE WILL GOVERN ALL QUESTIONS CONCERNING THE CONSTRUCTION,
      VALIDITY AND INTERPRETATION OF THIS AGREEMENT AND THE PERFORMANCE OF THE
      OBLIGATIONS IMPOSED BY THIS AGREEMENT.

6.10  No Third Party Beneficiaries.

      This Agreement is for the sole benefit of the parties hereto and their
      permitted assigns and nothing herein express or implied shall give or be
      construed to give to any Person or entity, other than the parties hereto
      and such permitted assigns, any legal or equitable rights hereunder.

6.11  Specific Performance.

      Seller and Buyer acknowledge and agree that the subject matter of this
      Agreement (including the business, assets and properties of the Company)
      is unique, that the other party would be damaged irreparably in the event
      any of the provisions of this Agreement are not performed in accordance
      with their specific terms or otherwise are breached, and that the remedies
      available at law would not be adequate to compensate the other party in
      the event of a default or breach. Accordingly, Seller and Buyer agree that
      the other party shall be entitled to an injunction or injunctions to
      prevent breaches of the provisions of this Agreement and to enforce
      specifically this Agreement and the terms and provisions of this Agreement
      in addition to any other remedy to which it may be entitled, at law or in
      equity. Seller and Buyer waive any defense that a remedy at law is
      adequate and any requirement to post bond or provide similar security in
      connection with actions instituted for injunctive relief or specific
      performance of this Agreement.

6.12  Jurisdiction.

      Subject to the procedures governing purchase price adjustment in Article I
      and indemnification claims under Article V, Seller and Buyer submit to the
      exclusive jurisdiction of any state or federal court sitting in
      Wilmington, Delaware, in any action or

                                       34
<PAGE>
      proceeding arising out of or relating to this Agreement and agree that all
      claims in respect of the action or proceeding may be heard and determined
      in any such court. Each party also agrees not to bring any action or
      proceeding arising out of or relating to this Agreement in any other
      court. Each of the parties waives any defense of inconvenient forum to the
      maintenance of any action or proceeding so brought and waives any bond,
      surety or other security that might be required of any other party with
      respect thereto. Seller and Buyer each appoint CT Corporation System (the
      "Process Agent ") as its agent to receive on its behalf service of copies
      of the summons and complaint and any other process that might be served in
      the action or proceeding. Any party may make service on any other party by
      sending or delivering a copy of the process (a) to the party to be served
      or (b) to the party to be served in care of the Process Agent at the
      following address: Corporation Trust Center, 1209 Orange Street,
      Wilmington, DE 19801. Nothing in this Section 6.12 will affect the right
      of Seller or Buyer to serve legal process in any other manner permitted by
      law or at equity.

6.13  WAIVER OF JURY TRIAL.

      SELLER AND BUYER ACKNOWLEDGE AND AGREE THAT ANY CONTROVERSY THAT MAY ARISE
      UNDER THIS AGREEMENT IS LIKELY TO INVOLVE COMPLICATED AND DIFFICULT
      ISSUES, AND THEREFORE IT IRREVOCABLY AND UNCONDITIONALLY WAIVES ANY RIGHT
      IT MAY HAVE TO A TRIAL BY JURY IN RESPECT OF ANY LITIGATION DIRECTLY OR
      INDIRECTLY ARISING OUT OF OR RELATING TO THIS AGREEMENT OR THE
      TRANSACTIONS CONTEMPLATED BY THIS AGREEMENT. SELLER AND BUYER EACH CERTIFY
      AND ACKNOWLEDGE THAT

      (a)   NO REPRESENTATIVE, AGENT OR ATTORNEY OF THE OTHER PARTY HAS
            REPRESENTED, EXPRESSLY OR OTHERWISE, THAT SUCH OTHER PARTY WOULD
            NOT, IN THE EVENT OF LITIGATION, SEEK TO ENFORCE THE FOREGOING
            WAIVER;

      (b)   IT UNDERSTANDS AND HAS CONSIDERED THE IMPLICATIONS OF SUCH WAIVER;

      (c)   IT MAKES SUCH WAIVER VOLUNTARILY; AND (d) IT HAS BEEN INDUCED TO
            ENTER INTO THIS AGREEMENT BY, AMONG OTHER THINGS, THE MUTUAL WAIVER
            AND CERTIFICATIONS IN THIS SECTION.

6.14  Interpretation.

      (a)   Article titles and headings to sections herein are inserted for
            convenience of reference only and are not intended to be part of or
            to affect the meaning or interpretation of this Agreement. The
            schedules and exhibits referred to herein shall be construed with
            and as an integral part of this Agreement as though set forth
            verbatim herein.

                                       35
<PAGE>
      (b)   In this Agreement, unless a clear contrary intention appears: (i)
            the terms "hereunder," "hereof," "hereto" and words of similar
            import shall be deemed references to this Agreement as a whole and
            not to any particular Article, Section or other provision hereof,
            (ii) the term "including" means including without limiting the
            generality of any description preceding such term, (iii) "or" is
            used in the inclusive sense of "and/or" and (iv) references to
            documents, instruments or agreements shall be deemed to refer as
            well to all addenda, exhibits, schedules or amendments thereto.

 [The remainder of this page has been left blank intentionally. Signature page
                                   follows.]

                                       36
<PAGE>
         IN WITNESS WHEREOF, the parties hereto have executed this Stock
Purchase Agreement as of the day and year first above written.

                                        DANIEL J. PINA

                                        /s/ Daniel J. Pina

                                        ----------------------------------------


                                        ACCESS CASH INTERNATIONAL L.L.C.

                                        By: /s/ John Blanchard

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

Signature Page to Stock Purchase Agreement
<PAGE>
                          List Identifying Contents of

                                Omitted Schedules

      The following Exhibits and Schedules have been omitted from this Exhibit
2.3

      Exhibit A         Form of Noncompetition Agreement
      Exhibit B         Form of Release
      Exhibit C         Form of Spousal Consent
      Exhibit D         Form of Residual Buyout Agreement
      Exhibit E         Form of Legal Opinion of Seller's Counsel
      Exhibit F         Resigning Employees

      Disclosure Schedule

      The registrant will furnish supplementally a copy of any omitted Schedule
or Exhibit to the Securities and Exchange Commission upon the request of the
Commission.