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                                                                   EXHIBIT 10.16

ORACLE

                          BUSINESS ALLIANCE AGREEMENT

This Business Alliance Agreement (the "Agreement") is between Oracle Corporation
with its principal place of business at 500 Oracle Parkway, Redwood City,
California 94065 ("Oracle") and KPMG Peat Marwick LLP with its principal place
of business at 1 Radner 100 Matsonford Suite 500 Radner, PA 19087 ("KPMG"). The
terms of this Agreement shall apply to each Program license granted and to all
services provided by Oracle under this Agreement. When completed and executed by
both parties, an Order Form shall evidence the Program licenses granted and the
services that are to be provided.

1.   DEFINITIONS

1.1  "CLIENT" shall mean a third party who has acquired Programs through KPMG
     under this Agreement for such party's own internal business purposes and
     not for purposes of any further distribution.

1.2  "COMMENCEMENT DATE" shall mean the date on which the Programs are delivered
     by Oracle to KPMG or Client, or if no delivery is necessary, the Effective
     Date set forth on the relevant Order Form.

1.3  "DESIGNATED SYSTEM" shall mean the computer hardware and operating
     system(s) designated on the relevant Order Form for use in accordance with
     the Marketing Support License.

1.4  "GSA SCHEDULE" shall mean Oracle's General Services Administration Schedule
     in effect at the time KPMG places an order for services or Programs under
     which federal agency Clients of KPMG have the right to acquire Programs.

1.5  "INTEGRATED SYSTEM" shall mean the hardware and software products having
     Value-Added which are developed, sold, and/or licensed with the Programs to
     a Client by KPMG to satisfy such Client's internal business requirements
     and objectives. The Integrated System shall be regarded as "Value-Added" if
     the following materials are provided as part of the Integrated System by
     KPMG: (a) non-Oracle developed software; (b) non-Oracle customized
     programming or customized consulting; or (c) computer products or
     components other than those developed by or for Oracle.

1.6  "ORACLE AGREEMENT" shall mean a standard Oracle Software License and
     Services Agreement or other existing Oracle license agreement executed by
     the applicable Client in a Pass-Through Transaction, subject to the terms
     of Section 2.4.

1.7  "ORDER" shall mean KPMG's nonexclusive right in a Pass-Through Transaction
     to submit a purchase order to Oracle for Oracle Programs and related
     services for use in the Territory only by the Client, subject to the terms
     of the Agreement.

1.8  "ORDER FORM" shall mean the document by which KPMG orders Program licenses
     and services, and which is agreed to by the parties. The Order Form shall
     reference the Effective Date of this Agreement.

1.9  "PASS-THROUGH TRANSACTION" shall mean a transaction whereby a Client
     acquires Programs and related services directly from Oracle in conjunction
     with and solely for use with KPMG's Integrated System and whereby KPMG pays
     to Oracle the applicable fees, subject to the terms of Section 2.4.

1.10 "PRICE LIST" shall mean Oracle's standard commercial fee schedule that is
     in effect when a Program license or services are ordered by KPMG.

1.11 "PROGRAM" shall mean the computer software in object code form owned or
     distributed by Oracle for which KPMG or Client is granted a license
     pursuant to this Agreement; the user guides and manuals for use of the
     software ("Documentation"); and Updates. "LIMITED PRODUCTION PROGRAMS"
     shall mean Programs not specified on the Price List or specified as Limited
     Production, Tier 3 or with special restrictions on the Price List.

1.12 "SUPPORTED PROGRAM LICENSE" shall mean a Marketing Support License for
     which KPMG has ordered Oracle Technical Support services for the relevant
     time period. "TECHNICAL SUPPORT" shall mean Program technical support
     services provided under Oracle's policies in effect on the date Technical
     Support is ordered.

1.13 "TERRITORY," unless otherwise specified in the Order Form, shall mean the
     United States.

1.14 "UPDATE(S)" shall mean subsequent releases of the Programs which are
     generally made available for Supported Program Licenses at no additional
     charge, other than media and handling charges. Updates shall not include
     any releases, options or future products which Oracle licenses separately.

1.15 "USER" unless otherwise specified in the Order Form, shall mean a specific
     individual employed by KPMG who is authorized by KPMG to use the Programs,
     regardless of whether the individual is actively using the Programs at any
     given time.

2.   LICENSES GRANTED

2.1  TRIAL LICENSES

     A. KPMG may order temporary trial licenses ("Trial Licenses") for its own
     internal evaluation purposes only and not for any development or prototype
     purposes for use during the period specified in the Order Form. Each Order
     Form for Trial Licenses shall clearly state the trial period and shall
     identify that the order is for a Trial License.

     B. KPMG shall be entitled to Order, as defined herein, at no charge, up to
     ten (10) temporary trial licenses for prospective Clients at any one time
     ("Client Trial Licenses"). Such Client Trial Licenses shall be for
     evaluation purposes only and shall be for a period not to exceed thirty
     (30) days. Each such Client Trial License Order by KPMG shall be delivered
     to Oracle with a standard Oracle Trial License Agreement executed by the
     prospective Client.
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2.2      MARKETING SUPPORT LICENSE

                  Oracle grants to KPMG a nonexclusive license to use the
         Programs solely on the Designated Systems as follows:

         A. to demonstrate the Programs to potential Clients solely in
         conjunction with the Integrated System, up to any applicable maximum
         number of designated Users (if any User limitation applies);

         B. to use the Programs to develop customized prototypes of the
         Integrated System for prospective Clients on the Designated System
         provided that KPMG does not receive any fees or compensation related to
         the development of such customized prototypes;

         C. to use the Documentation provided with the Programs in support of
         KPMG's authorized use of the Programs under this Section; and

         D. to copy the Programs for archival or backup purposes; no other
         copies shall be made without Oracle's prior written consent. All
         titles, trademarks, and copyright and restricted rights notices shall
         be reproduced in such copies. All archival and backup copies of the
         Programs are subject to the terms of this Agreement.

2.3      DEVELOPMENT LICENSE

         Oracle grants to KPMG a nonexclusive license to use, up to any
         applicable maximum number of designated Users (if any User limitation
         applies), and subject to Section 4.3, the Programs solely on the
         Designated Systems as follows:

         A. to use the Programs to develop customized prototypes of the
         Integrated System for prospective Clients on the Designated System;

         B. to demonstrate the Programs to potential Clients solely in
         conjunction with the Integrated System;

         C. to provide KPMG training to KPMG employees and to Clients solely in
         conjunction with the Integrated System;

         D. to use the Documentation provided with the Programs in support of
         KPMG's authorized use of the Programs; and

         E. to copy the Programs for archival or backup purposes; no other
         copies shall be made without Oracle's prior written consent. All
         titles, trademarks, and copyright and restricted rights notices shall
         be reproduced in such copies. All archival and backup copies of the
         Programs are subject to the terms of this Agreement.

2.4      DISTRIBUTION

         A. PASS-THROUGH TRANSACTIONS

         During the Term of this Agreement, Oracle and KPMG may engage in
         pass-through transactions (the "Pass-Through Transactions") whereby a
         Client acquires Programs and related services directly from Oracle in
         conjunction with and solely for use with KPMG's Integrated System,
         provided that (i) the Client executes an Oracle standard Software
         License and Services Agreement and an Oracle Order Form licensing the
         applicable Programs and/or services and KPMG pays to Oracle all fees
         according to Oracle's fees and policies in effect on the date that such
         Programs or services are ordered and according to the terms of the
         Agreement.

                  With respect to each Pass-Through Transaction, KPMG shall have
         the nonexclusive right to submit a purchase order to Oracle for Oracle
         Programs and related services for use in the Territory only by the
         Client (an "Order"). Oracle may accept or refuse any Order. Each Order
         shall specify the applicable Client, Programs, maximum number of Users,
         computer/operating system configuration, fees, shipping location, and
         any other information reasonably required by Oracle for processing the
         order. With each such Order, KPMG shall submit a standard Oracle
         Software License and Services Agreement and an Oracle Order Form
         executed by the Client which specifies that the Programs and/or
         services are licensed under the terms of the Oracle Agreement, or,
         upon written confirmation of Oracle, reference on an Order that the
         Programs will be licensed to the Client subject to an existing license
         agreement in effect between the Client and Oracle (the "Oracle
         Agreement"); provided, however, that if the Client is a federal agency
         which has the right to acquire the Programs under Oracle's General
         Services Administration Schedule (the "GSA Schedule"), a written
         agreement binding the use of the Program license solely to the terms of
         the GSA Schedule shall be deemed to be the applicable Oracle Agreement.
         For Orders which only include shrinkwrapped Oracle Programs, the Oracle
         Agreement may consist of an executed written obligation by Client to
         use the Programs under the terms of the Oracle shrinkwrap license
         agreement.

                  Oracle will not accept any Orders or deliver any Programs
         under any Order without having first received an executed Oracle
         Agreement and Oracle Order Form executed by the Client.

                  If the Order specifies that the Programs are to be delivered
         to KPMG, KPMG shall have the right to redeliver the Programs only as
         originally packaged by Oracle to the applicable Client. KPMG agrees
         that all Programs and services specified in the Orders submitted to
         Oracle hereunder shall be deemed to be licensed by Oracle to the Client
         under the terms and conditions of the Oracle Agreement.

         B. MARKETING/DISTRIBUTION PRACTICES

                  In marketing and distributing the Programs, KPMG shall:

         1. Not engage in any practices that are deceptive, misleading, illegal,
         or unethical or that KPMG knows may be detrimental to Oracle or to the
         Programs;

         2. Not make any representations, warranties, or guarantees to Clients
         concerning the Programs that are inconsistent with or in addition to
         those made in this Agreement or the Oracle Agreement; and

         3. Comply with all applicable federal, state, and local laws and
         regulations in performing its duties with respect to the Programs,
         including all export obligations and restrictions.




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2.5 ACCEPTANCE OF PROGRAMS

       For each Program license for which delivery from Oracle is required under
    this Agreement, KPMG or Client shall have a 15 day Acceptance Period
    beginning on the Commencement Date, in which to evaluate the Program. During
    the Acceptance Period (or such other period as may be expressly specified in
    the applicable Order), KPMG may cancel the license by giving written notice
    to Oracle and returning the Program in accordance with Section 6.6 below.
    Unless such cancellation notice is given, the license will be deemed to have
    been accepted by KPMG and Client at the end of the Acceptance Period.

2.6 LIMITATIONS ON USE

       KPMG shall not use or duplicate the Programs (including the
    Documentation) for any purpose other than as specified in the Agreement or
    make the Programs available to unauthorized third parties. KPMG may not use
    the Programs for the processing of internal administrative data or customer
    data. KPMG shall not rent, electronically distribute, or timeshare the
    Programs or market the Programs by interactive cable or remote processing
    services or otherwise distribute the Programs other than as specified in
    this Agreement. KPMG agrees not to cause or permit the reverse engineering,
    disassembly, or decompilation of the Programs. KPMG shall not copy or use
    the Programs (including the Documentation) except as otherwise specified in
    this Agreement.

2.7 TITLE

       Oracle shall retain all title, copyright, and other proprietary rights in
    the Programs and any modifications or translations thereof. KPMG and its
    Clients do not acquire any rights in the Programs other than those expressly
    specified in this Agreement.

2.8 TRANSFER OF PROGRAMS

       Except as otherwise specified in the Order Form, a Marketing Support
    License may be transferred only within the United States to another computer
    system of like configuration (same model and operating system), or the
    Designated System may be transferred to another location within KPMG's
    organization, upon written notice to Oracle. All other transfers, including
    transfer of a Program license outside the United States, shall be permitted
    only with Oracle's prior written consent and shall be subject to Oracle's
    standard transfer fees and policies in effect at the time of the transfer.

3.  TECHNICAL SERVICES

3.1 TECHNICAL SUPPORT SERVICES FOR PROGRAMS ORDERED PURSUANT TO THE MARKETING
    SUPPORT LICENSE

       Technical Support services ordered by KPMG for the Marketing Support
    license will be provided under Oracle's Technical Support policies in effect
    on the date Technical Support is ordered, subject to the payment by KPMG of
    the applicable fees. At KPMG's request Oracle will provide remote assistance
    in the installation of each Supported Program License. Reinstatement of
    lapsed Technical Support services is subject to Oracle's Technical Support
    reinstatement fees in effect on the date Technical Support is reinstated.
    Limited Production Programs and pre-production releases of Programs may not
    be eligible for standard Technical Support services; KPMG  may obtain
    Technical Support services for Limited Production Programs on a time and
    materials basis at Oracle's time and materials rates in effect at the time
    the services are ordered.

3.1 TRAINING SERVICES

       Oracle will provide training services agreed to by the parties under the
    terms of this Agreement.

3.2 INCIDENTAL EXPENSES

       For any on site services requested by KPMG, KPMG shall reimburse Oracle
    for actual, reasonable travel and out-of-pocket expenses incurred.

4. FEES AND PAYMENTS

4.1 MARKETING SUPPORT LICENSE FEES

       During the Term, KPMG shall have the right to order Programs for use
    according to the Marketing Support License at no charge to KPMG.

4.2 TECHNICAL SUPPORT FEES FOR MARKETING SUPPORT LICENSE PROGRAMS

       In consideration for Technical Support services for Programs licensed
    pursuant to the Marketing Support License, KPMG shall pay to Oracle the list
    price for such services as set forth in the Price List in effect at the time
    such services are ordered, discounted by fifty percent (50%).

4.3 DEVELOPMENT LICENSE FEES

       KPMG may order Development Licenses at the standard Program license fees
    set forth in the Price List.

4.4 TECHNICAL SUPPORT FEES FOR DEVELOPMENT LICENSES

       Oracle shall provide Technical Support services ordered by KPMG under
    Oracle's Technical Support policies in effect on the date Technical Support
    is ordered, subject to the payment by KPMG of the applicable fees.
    Reinstatement of lapsed Technical Support services is subject to Oracle's
    Technical Support reinstatement fees in effect on the date Technical Support
    is re-ordered. KPMG may obtain Technical Support services for Limited
    Production Programs and pre-production releases of Programs on a time and
    materials basis.

4.5 DISCOUNTS FOR ORDERS

    A. PROGRAMS

       During the Term, KPMG may order production release versions of Oracle
    off-the-shelf Programs (except CBT Programs) listed on the Price List and
    available in production release on the applicable Designated System as of
    the Effective Date of this Agreement. The license fee for any single Order
    for Programs for distribution to a Client shall be equal to Oracle's license
    fees listed on the Price List in effect when the order is placed, discounted
    by thirty-five percent (35%).


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<PAGE>   4
B.   TECHNICAL SUPPORT FOR PROGRAMS ORDERED BY KPMG FOR CLIENTS

          A Client may obtain Oracle annual Technical Support services for
     Programs licensed pursuant to an Order within the United States under
     Oracle's Technical Support fees and policies in effect when such services
     are ordered.

          KPMG shall only offer Oracle annual Technical Support services for the
     first year of Technical Support for a Program licensed pursuant to an
     Order. KPMG shall only offer Oracle annual Technical Support services to
     Clients provided that:

     1. KPMG orders the Programs as specified in this Agreement at the same time
     that it orders Technical Support services;

     2. KPMG pays Oracle all fees for the applicable Programs and all applicable
     Technical Support fees as set forth herein as provided under this
     Agreement;

     3. All net Technical Support fees represent new Technical Support revenue
     to Oracle.

          Unless otherwise quoted or approved by Oracle, the Technical Support
     fees payable by KPMG as provided above shall be at Oracle's standard rates
     for such services as set forth in the Price List in effect at the time the
     Technical Support services are ordered, discounted by ten percent (10%).

     C. DOCUMENTATION

          During the Term of this Agreement, KPMG may order additional
     Documentation for distribution to Clients at Oracle's fees listed on the
     Price List in effect when each order is placed, less the Discount
     Percentage corresponding to the net List Price of Documentation for a
     single order.

<TABLE>
<CAPTION>
     List Price of
     Documentation                          Discount
     (Single Order)                         Percentage
     ---------------------------            ----------
<S>            <C>                          <C>
     $    0 -- $  499                       15%
     $  500 -- $  999                       20%
     $1,000 -- $1,499                       25%
     $1,500 -- $3,999                       30%
     $4,000 -- and over 35%
</TABLE>

     D. CBT PROGRAMS

          During the Term, KPMG may order for distribution to Clients production
     release versions of Oracle off-the-self CBT Programs available in
     production release on the applicable Designated System as of the Effective
     Date of this Agreement and listed on the Price List in effect as of such
     date. The license fee for such CBT Programs shall be equal to Oracle's
     license fees listed on the Price List in effect when an Order is placed,
     discounted by the applicable Discount Percentage Rate specified below. The
     term "CBT Program" shall mean the Full Use Programs specified as Computer
     Based Training Products in the Price List on the Effective Date below.

          The Discount Percentage Rate for each CBT Program ordered for
     distribution to a Client shall be based on the net Cumulative CBT Program
     License Fees paid by KPMG to Oracle during the Term of the Agreement, as
     set forth below. The Cumulative CBT Program License Fees is an amount
     equal to the net sum of CBT Program License Fees paid by KPMG to Oracle
     during the Term of the Agreement. The Discount Percentage Rate shall not
     be applied retroactively to any Program licenses previously granted by
     Oracle.

<TABLE>
<CAPTION>
     Cumulative CBT Program                       Discount
     Licenses Fees                                Percentage Rate
     --------------------------------             ---------------
<S>              <C>                              <C>
     $      0 -- $ 50,000                         40%
     $ 50,001 -- $ 75,000                         45%
     $ 75,001 -- $100,000                         50%
     $100,001 -- and over                         55%
</TABLE>

     The Cumulative CBT Program License Fees shall be reduced to zero at the
     beginning of each anniversary of the Effective Date of the Agreement (eg.
     at the end of the Term).

     E. TRAINING UNITS

          During the Term of this Agreement, KPMG shall have the right to offer
     and order Oracle Training Units for the training of Clients in the United
     States that are simultaneously ordering Programs from KPMG. KPMG shall
     have the right to order Oracle Training Units based on: (i) Oracle's fees
     listed on the Price List in effect when each order is placed, less the
     Training Discount Percentage corresponding to the net List Price of the
     Training Units ordered in a single order; or (ii) the applicable Training
     Unit Bundle Discount Percentage corresponding to a Single order of a
     Training Unit Bundle as set forth below. Each Training Unit may be used to
     acquire one (1) day instruction for one (1) Client employee at an Oracle
     Education Center in the U.S., exclusive of any attendee costs or expenses.
     Oracle standard Training Units acquired hereunder shall be valid for one
     (1) year from the date such Training Units are acquired. Training Units may
     be applied to acquire on-site Training services as provided under Oracle's
     training services policies and rates listed on the Price List in effect at
     the time such on-site training services are ordered.

<TABLE>
<CAPTION>
     List Price of
     Training Units                            Training Discount
     (Single Order)                            Percentage
     ---------------------                     -----------------
<S>               <C>                           <C>
     $      0 -- $ 25,000                       7%
     $ 25,001 -- $ 50,000                      17%
     $ 50,001 -- $ 75,000                      22%
     $ 75,001 -- $100,000                      27%
     $100,001 -- and over                      32%
</TABLE>

<TABLE>
<CAPTION>
     Training Units Bundies**                  Bundle Discount
     (Single Order)                            Percentage
     ------------------------                  ---------------
<S>                                            <C>
      10 Training Unit Bundle                    7%
      25 Training Unit Bundle                   14.2%
      50 Training Unit Bundle                   21.4%
     100 Training Unit Bundle                   28.5%
</TABLE>

     **Only applicable if Programs are Ordered with Training Unit bundles.

4.6  GENERAL PAYMENT TERMS

          Except as otherwise provided herein, invoices invoices for payment of
     license fees shall be payable 30 days





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<PAGE>   5
         from the Commencement Date. Technical Support fees for Programs
         licensed pursuant to a Marketing Support License shall be payable
         annually in advance, net 30 days from the renewal date; such fees will
         be those listed on the Price List in effect at the time the Programs or
         services are ordered. Fees due by KPMG shall not be subject to set off
         for any claims against Oracle. All payments made shall be in United
         States currency and shall be made without deductions based on any taxes
         or withholdings, except where such deduction is based on gross income.
         All fees payable under this Agreement shall be noncancelable and the
         sums paid nonrefundable. The fees listed in this Agreement do not
         include taxes; if Oracle is required to pay sales, use, property,
         value-added, or other federal, state or local taxes based on the
         license granted under this Agreement or any Order Form, then such taxes
         shall be billed to and paid by KPMG; this shall not apply to taxes
         based on Oracle's income. KPMG agrees to pay applicable media and
         shipping charges.

               Also, on a case-by-case basis, KPMG may request from Oracle a
         different payment period than the payment period set forth above for a
         particular Client transaction. Oracle shall consider each such request
         in accordance with its business policies and practices.

5.       RECORDS

5.1      RECORDS INSPECTION

               KPMG shall maintain books and records in connection with activity
         under this Agreement. Oracle may, at its expense, audit the number of
         copies of Programs used or distributed by KPMG, the computers and
         operating systems on which the Programs are installed, and the number
         of Users using the Programs, upon reasonable advanced written notice to
         KPMG. Oracle may audit the relevant books and records of KPMG to ensure
         compliance with the terms of this Agreement. Any such audit shall be
         conducted during regular business hours at KPMG's offices upon
         reasonable advanced written notice and shall not interfere unreasonably
         with KPMG's business activities. If an audit reveals that KPMG has
         underpaid fees to Oracle, KPMG shall be invoiced for such underpaid
         fees based on the prices listed in the Price List in effect at the time
         the audit is completed. If the underpaid fees are in excess of five
         percent (5%), the KPMG shall pay Oracle's reasonable costs of
         conducting the audit. Audits shall be made no more than once annually.

5.2      NOTICE OF CLAIM

               KPMG will notify the Oracle legal department promptly in writing
         of: (a) Any claim or proceeding involving the Programs that comes to
         its attention; and (b) All claimed or suspected defects in the
         Programs; and (c) Any change of control and/or ownership of KPMG.
         Notice shall be sent to Oracle Legal Department, Attention Senior
         Corporate Counsel at 500 Oracle Parkway, MS 659507, Redwood Shores, CA
         94065.

6.       TERM AND TERMINATION

6.1      TERM

               This Agreement shall become effective on the Effective Date of
         this Agreement and shall be valid for three (3) years from the
         Effective Date (the "Term") and shall remain in effect unless
         terminated as provided in the Agreement. Upon each anniversary of the
         Term, the parties shall have the option to renegotiate the fees and
         terms of the Agreement.

               Each Program license granted under this Agreement shall remain in
         effect perpetually (if not otherwise specified on the Order Form),
         unless a license is terminated as provided in Section 6.2 or 6.3 below.

6.2      TERMINATION BY KPMG

               KPMG may terminate any Program license or this Agreement at any
         time; however, termination shall not relieve KPMG's obligation to pay
         all fees that have accrued or that KPMG has agreed to pay under any
         Order Form, Order or other similar ordering document under this
         Agreement.

6.3      TERMINATION BY ORACLE

               Oracle may terminate any Program license granted to KPMG or this
         Agreement upon written notice if KPMG materially breaches this
         Agreement and fails to correct the breach within 30 days following
         written notice specifying the breach.

6.4      FORCE MAJEURE

               Neither party shall be liable to the other for failure or delay
         in the performance of a required obligation if such failure or delay is
         caused by strike, riot, fire, flood, natural disaster, or other similar
         cause beyond such party's control, provided that such party gives
         prompt written notice of such condition and resumes its performance as
         soon as possible, and provided further that the other party may
         terminate this Agreement if such condition continues for a period of
         one hundred eighty (180) days.

6.5      EFFECT OF TERMINATION

               Upon expiration or termination of this Agreement, all KPMG's
         rights to market, distribute, and use the Programs as set forth in this
         Agreement shall cease.

               The termination of this Agreement or any license shall not limit
         either party from pursuing any other remedies available to it,
         including injunctive relief, nor shall such termination relieve KPMG's
         obligation to pay all fees that have accrued or that KPMG has agreed to
         pay under any Order Form, Order or other similar ordering document
         under this Agreement, or Oracle's obligations under any such Order
         Form, Order, or other similar ordering document. The parties' rights
         and obligations under Sections 2.6, 2.7, 2.8 and Articles 5, 6, 7, and
         8 shall survive termination of this Agreement.

6.6      RETURN OF PROGRAMS UPON TERMINATION

               If a license granted to KPMG under this Agreement expires or
         otherwise terminates, KPMG shall (a) cease using the applicable
         Programs, and (b) certify to Oracle within one month after expiration
         or termination that KPMG has destroyed or has returned to Oracle the
         Programs and all copies. This requirement applies to copies in all
         forms, partial and



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<PAGE>   6
     complete, in all types of media and computer memory, and whether or not
     modified or merged into other materials. Before returning Programs to
     Oracle, KPMG shall acquire a Return Material Authorization ("RMA") number
     from Oracle at (415) 506-1500.

7.   INDEMNITY, WARRANTIES, REMEDIES, LIMITATION OF LIABILITY

7.1  INFRINGEMENT INDEMNITY

          Oracle will defend and indemnify KPMG against a claim that Programs
     furnished and used within the scope of this Agreement infringe a United
     States copyright or patent, provided that: (a) KPMG notifies Oracle in
     writing within 30 days of the claim; (b) Oracle has sole control of the
     defense and all related settlement negotiations; and (c) KPMG provides
     Oracle with the assistance, information and authority necessary to perform
     Oracle's obligations under this paragraph. KPMG's failure to provide notice
     as set forth in (a) above shall relieve Oracle of its obligation to provide
     infringement indemnity under this section 7.1 only to the extent that
     Oracle is actually prejudiced by KPMG's failure to provide notice.
     Reasonable out-of-pocket expenses incurred by KPMG in providing such
     assistance will be reimbursed by Oracle.

          Oracle shall have no liability for any claim of infringement based on
     use of a superseded or altered release of Programs if the infringement
     would have been avoided by the use of a current unaltered release of the
     Programs that Oracle has provided to KPMG.

          In the event the Programs are held or are believed by Oracle to
     infringe, Oracle shall have the option, at its expense, to (a) modify the
     Programs to be noninfringing; (b) obtain for KPMG a license to continue
     using the Programs; or (c) terminate the license for the infringing
     Programs and refund the license fees paid for those Programs. THIS SECTION
     7.1 STATES ORACLE'S ENTIRE LIABILITY AND KPMG'S EXCLUSIVE REMEDY FOR
     INFRINGEMENT.

7.2  WARRANTIES AND DISCLAIMERS

     A.   PROGRAM WARRANTY

               Oracle warrants for a period of one year from the Commencement
          Date that each unmodified Program for which KPMG has a Supported
          Program License will perform the functions described in the
          Documentation provided by Oracle when operated on the Designated
          System.

     B.   MEDIA WARRANTY

               Oracle warrants the tapes, diskettes or other media to be free of
          defects in materials and workmanship under normal use for 90 days from
          the Commencement Date.

     C.   SERVICES WARRANTY

               Oracle warrants that its Technical Support and training services
          will be performed consistent with generally accepted industry
          standards. This warranty shall be valid for 90 days from performance
          of service.

     D.   DISCLAIMERS

               THE WARRANTIES ABOVE ARE EXCLUSIVE AND IN LIEU OF ALL OTHER
          WARRANTIES, WHETHER EXPRESS OR IMPLIED, INCLUDING THE IMPLIED
          WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE.

          ORACLE DOES NOT WARRANT THAT THE PROGRAMS WILL RUN PROPERLY ON ALL
     HARDWARE, THAT THE PROGRAMS WILL MEET REQUIREMENTS OF KPMG OR THE CLIENTS
     OR OPERATE IN THE COMBINATIONS WHICH MAY BE SELECTED FOR USE BY KPMG OR THE
     CLIENTS, THAT THE OPERATION OF THE PROGRAMS WILL BE UNINTERRUPTED OR ERROR
     FREE, OR THAT ALL PROGRAM ERRORS WILL BE CORRECTED. LIMITED PRODUCTION
     PROGRAMS, PRE-PRODUCTION RELEASES OF PROGRAMS, AND COMPUTER-BASED TRAINING
     PRODUCTS ARE DISTRIBUTED "AS IS."

          KPMG shall not make any warranty on Oracle's behalf.

7.3  EXCLUSIVE REMEDIES

          For any breach of the warranties contained in Section 7.2 above,
     KPMG's exclusive remedy, and Oracle's entire liability, shall be:

     A.   FOR PROGRAMS

               The correction of Program errors that cause breach of the
          warranty, or if Oracle is unable to make the Program operate as
          warranted, KPMG shall be entitled to recover the fees paid to Oracle
          for the Program license or Update, as applicable.

     B.   FOR SERVICES

               The reperformance of the services, or if Oracle is unable to
          perform the services as warranted, KPMG shall be entitled to recover
          the fees paid to Oracle for the deficient services.

7.4  LIMITATION OF LIABILITY

          IN NO EVENT SHALL EITHER PARTY BE LIABLE FOR ANY INDIRECT, INCIDENTAL,
     SPECIAL OR CONSEQUENTIAL DAMAGES, OR DAMAGES FOR LOSS OF PROFITS, REVENUE,
     DATA OR USE, INCURRED BY EITHER PARTY OR ANY THIRD PARTY, WHETHER IN AN
     ACTION IN CONTRACT OR TORT, EVEN IF THE OTHER PARTY OR ANY OTHER PERSON HAS
     BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. NOTWITHSTANDING THE
     PREVIOUS SENTENCE WITH RESPECT ONLY TO THE CLAIMANT'S CAUSE OF ACTION
     AGAINST KPMG FOR INFRINGEMENT WHICH RESULTS IN A FINAL JUDGEMENT OR AWARD
     (AFTER APPEALS), OR SETTLEMENT IN SUCH CLAIMANT'S FAVOR, AGAINST KPMG, FOR
     WHICH ORACLE IS LIABLE AT LAW OR UNDER THIS AGREEMENT TO INDEMNIFY KPMG,
     ORACLE AGREES TO INDEMNIFY KPMG UP TO THE FULL AMOUNT OF THE FINAL
     JUDGEMENT, AWARD, OR SETTLEMENT WITHOUT REGARD TO WHETHER DAMAGES ARE
     CLASSIFIED AS DIRECT, INDIRECT, INCIDENTAL, SPECIAL, OR CONSEQUENTIAL.
     "CLAIMANT" AS USED HEREIN SHALL REFER TO PARTIES OTHER THAN KPMG. ORACLE'S
     LIABILITY FOR DAMAGES HEREUNDER, OTHER THAN LIABILITY PURSUANT TO SECTION
     7.1, SHALL IN NO EVENT EXCEED THE AMOUNT OF FEES PAID BY KPMG UNDER THIS
     AGREEMENT, AND IF SUCH DAMAGES RESULT FROM KPMG'S USE OF THE PROGRAM OR
     SERVICES, SUCH LIABILITY SHALL BE LIMITED TO FEES PAID FOR THE RELEVANT
     PROGRAM OR SERVICES GIVING RISE TO THE LIABILITY.


                                       6
<PAGE>   7
         The provisions of this Article 7 allocate the risks under this
     Agreement between Oracle and KPMG. Oracle's pricing reflects this
     allocation of risk and the limitation of liability specified herein.

7.5  INDEMNIFICATION OF ORACLE

         KPMG will defend and indemnify Oracle against all claims and damages to
     Oracle arising from any use by KPMG or its Clients of any product not
     provided by Oracle but used in combination with the Programs if such claim
     would have been avoided by the exclusive use of the Programs.

7.6  EQUITABLE RELIEF

     KPMG acknowledges that any breach of its obligations with respect to
     proprietary rights of Oracle will cause Oracle irreparable injury for which
     there are inadequate remedies at law and that Oracle shall be entitled to
     seek equitable relief in addition to all other remedies available to it.

8.   GENERAL TERMS AND CONDITIONS

8.1  NONDISCLOSURE

         By virtue of this Agreement, the parties may have access to information
     that is confidential to one another ("Confidential Information").
     Confidential Information shall be limited to the Programs, the terms and
     conditions of this Agreement, and all information clearly marked as
     confidential.

         A party's Confidential Information shall not include information which:
     (a) is or becomes a part of the public domain through no act or omission of
     the other party; or (b) was in the other party's lawful possession prior to
     the disclosure and had not been obtained by the other party either directly
     or indirectly from the disclosing party; or (c) is lawfully disclosed to
     the other party by a third party without restriction on disclosure; (d) is
     independently developed by the other party; or (e) is disclosed under
     operation of law. KPMG shall have the right to disclose the results of
     benchmark tests to a prospective Client which is not a competitor of Oracle
     or use for evaluation purposes only if the prospective Client has executed
     a nondisclosure agreement with KPMG governing the results with terms
     equivalent to those set forth in this Section. Otherwise, results of
     benchmark tests run by KPMG may not be disclosed unless Oracle consents to
     such disclosure in writing.

         The parties agree, both during the term of this Agreement and for a
     period of two (2) years after termination of this Agreement and of all
     licenses granted hereunder, to hold each other's Confidential Information
     in confidence. The parties agree not to make each other's Confidential
     Information available in any form to any third party or to use each other's
     Confidential Information for any purposes other than the implementation of
     this Agreement. Each party agrees to take all reasonable steps to ensure
     that Confidential Information is not disclosed or distributed by its
     employees or agents in violation of the provisions of this Agreement.

8.2  TRADEMARKS

     "Oracle" and any other trademarks and service marks adopted by Oracle to
     identify the Programs and other Oracle products and services belong to
     Oracle; KPMG will have no rights in such marks except as expressly set
     forth herein and as specified in writing from time to time. KPMG's use of
     Oracle's trademarks shall be under Oracle's trademark policies and
     procedures in effect from time-to-time. KPMG agrees not to use the
     trademark "ORACLE," or any mark beginning with the letters "Ora," or any
     other mark likely to cause confusion with the trademark "ORACLE" as any
     portion of KPMG's tradename, trademark, or service mark for KPMG's products
     or services. KPMG shall have the right to use the trademark "ORACLE" and
     other Oracle trademarks solely to refer to Oracle's Programs, products and
     services.

     KPMG agrees with respect to each registered trademarks of Oracle, to
     include in each advertisement, brochure, or other such use of the
     trademark, the trademark symbol "circle R" and the following statement:

     ________ is a registered trademark of Oracle Corporation,
     Redwood City, California

     Unless otherwise notified in writing by Oracle, KPMG agrees, with respect
     to every other trademark of Oracle, to include in each advertisement,
     brochure, or other such use of the trademark, the symbol "TM" and the
     following statement:

     ________ is a trademark of Oracle Corporation,
     Redwood City, California

         KPMG shall not market the Oracle Programs in any way which implies that
     the Oracle Programs are the proprietary product of KPMG or of any party
     other than Oracle. Oracle shall not have any liability to KPMG for any
     claims made by third parties relating to KPMG's use of Oracle's trademarks.

8.3  RELATIONSHIPS BETWEEN PARTIES

         In all matters relating to this Agreement, KPMG will act as an
     independent contractor. The relationship between Oracle and KPMG is that of
     licensor/licensee. Neither party will represent that it has any authority
     to assume or create any obligation, express or implied, on behalf of the
     other party, nor to represent the other party as agent, employee,
     franchisee, or in any other capacity. Nothing in this Agreement shall be
     construed to limit either party's right to independently develop or
     distribute software which is functionally similar to the other party's
     product, so long as proprietary information of the other party is not used
     in such development.

8.4  ASSIGNMENT

         KPMG may not assign or otherwise transfer any rights under this
     Agreement without Oracle's prior written consent.

8.5  NOTICE

         All notices, including notices of address change, required to be sent
     hereunder shall be in writing and shall be deemed to have been given when
     mailed by first class mail to the first address listed in the relevant
     Order Form (if to KPMG) or to the Oracle address on the Order Form (if to
     Oracle).


                                       7
<PAGE>   8
                  To expedite order processing, KPMG agrees that Oracle may
         treat documents faxed by KPMG to Oracle as original documents;
         nevertheless, either party may require the other to exchange original
         signed documents.

                  Each party agrees to appoint a relationship manager to
         coordinate its respective activities pursuant to this Agreement. The
         relationship managers for the parties hereto are as follows:

         For KPMG:

         --------------------
         --------------------
         --------------------
         --------------------
         Telephone: (   )
                     --- --------
         Facsimile: (   )
                     --- --------

         For Oracle:

         --------------------
         Account Manager
         Oracle Corporation

         --------------------
         --------------------
         Telephone: (   )
                     --- --------
         Facsimile: (   )
                     --- --------

                  Oracle and KPMG may each change their appointed relationship
         managers upon written notification to the other party.

8.6      GOVERNING LAW/JURISDICTION

                  This Agreement, and all matters arising out of or relating to
         this Agreement, shall be governed by the laws of the State of
         California and shall be deemed to be executed in Redwood City,
         California. Any legal action or proceeding relating to this Agreement
         shall be instituted in a state or federal court in San Francisco or San
         Mateo County, California. Oracle and KPMG agree to submit to the
         jurisdiction of, and agree that venue is proper in, these courts in any
         such legal action or proceeding.

8.7      SEVERABILITY

                  In the event any provision of this Agreement is held to be
         invalid or unenforceable, the remaining provisions of this Agreement
         will remain in full force and effect.

8.8      EXPORT

                  KPMG agrees to comply fully with all relevant export laws and
         regulations of the United States to assure that neither the Programs,
         not any direct product thereof, are exported, directly or indirectly,
         in violation of United States law.

8.9      INHERENTLY DANGEROUS APPLICATIONS

                  The Programs are not specifically developed, or licensed for
         use in any nuclear, aviation, mass transit, or medical application or
         in any other inherently dangerous applications.

8.10     WAIVER

                  The waiver by either party of any default or breach of this
         Agreement shall not constitute a waiver of any other or subsequent
         default or breach.

8.12     ENTIRE AGREEMENT

                  This Agreement constitutes the complete agreement between the
         parties and supersedes all prior or contemporaneous agreements or
         representations, written or oral, concerning the subject matter of this
         Agreement. This Agreement may not be modified or amended except in a
         writing signed by a duly authorized representative of each party; no
         other act, document, usage or custom shall be deemed to amend or modify
         this Agreement. This Agreement may be executed in any number of
         counterparts, each of which shall be an original and all of which shall
         constitute together but one and the same document. All terms and
         conditions of any KPMG purchase order or other ordering document shall
         be superseded by the terms and conditions of this Agreement.



The Effective Date of this Agreement shall be November 22, 1995.
                                              ------------------

EXECUTED BY KPMG PEAT MARWICK LLP     EXECUTED BY ORACLE CORPORATION:

Authorized Signature: /s/ JANE KAHN   Authorized Signature: /s/ SHERYL K. KUHNS
                     ---------------                       ---------------------
Name: Jane Kahn                       Name: Sheryl K. Kuhns
     -------------------------------       -------------------------------------
Title: Partner                        Title: RAS Manager
      ------------------------------        ------------------------------------

ORACLE
Oracle Corporation
500 Oracle Parkway
Redwood Shores, CA 94065



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