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                                                                    EXHIBIT 10.8

                         TAX INDEMNIFICATION AGREEMENT


     THIS TAX INDEMNIFICATION AGREEMENT, dated as of ________, 1999, is entered
into by Linkage, Inc., a Massachusetts corporation (the "Company"), and the
individuals set forth on Schedule A hereto (individually, a "Stockholder" and
collectively, the "Stockholders");

                                   RECITALS:

     WHEREAS, the Stockholders hold all of the outstanding shares of the
Company's Common Stock, par value $.01 per share (the "Common Stock").

     WHEREAS, the Company has elected to be taxed as an S corporation under the
Code.

     WHEREAS, the Company's affiliate, Linkage Solutions, Inc., a Delaware
corporation, is now contemplating offering and selling shares of its common
stock to the public (the "Public Offering").

     WHEREAS, the Company plans, just prior to the completion of the Public
Offering, to terminate its S corporation election.

     WHEREAS, after the termination of the Company's S corporation election, the
Stockholders individually will continue to be liable for their own federal,
state, and local income taxes on the Company's Tax Items that pass through to
the Stockholders under the provisions of Subchapter S of the Code and any
similar provisions of state and local law for all periods prior to the time the
Company ceases to be an S Corporation.  The Company will be subject to a
corporate level tax under Subchapter C of the Code and certain state and local
taxing statutes for periods thereafter.  The purpose of this Agreement is to set
forth the agreement of the Company and the Stockholders with respect to certain
adjustments to the federal, state and local personal income tax liability of the
Stockholders attributable to Tax Items of the Company that pass through to the
Stockholders under the provisions of Subchapter S of the Code and any similar
provisions of state and local law for periods during which the Company is an S
Corporation.

     NOW, THEREFORE, for good and valuable consideration, the receipt and legal
sufficiency of which hereby are acknowledged, the parties agree as follows:

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                                   Article I
 
                                  DEFINITIONS

     Section 1.1    For purposes of this Agreement the following definitions
shall apply:

      (a)  "Adjustment" shall mean any proposed or final change in any S
Corporation Tax Liability initiated by the IRS, state or local taxing authority
or any other relevant taxing authority.

      (b)  "Code" shall mean the Internal Revenue Code of 1986, as amended and
in effect for the taxable period in question.

      (c)  "Final Determination" shall mean the final resolution of any Income
Tax liability (including all related interest and penalties) for a taxable
period. A Final Determination shall result from the first to occur of:

          (i)  the expiration of thirty (30) days after IRS acceptance of a
     Waiver, unless, within such period, the taxpayer gives notice to the other
     of the taxpayer's intention to attempt to recover all or part of any amount
     paid pursuant to the Waiver by the filing of a timely claim for refund;

          (ii)  a decision, judgment, decree or other order by a court of
     competent jurisdiction that is not subject to further judicial review (by
     appeal or otherwise) and has become final;

          (iii) the execution of a closing agreement under section 7121 of the
     Code or the acceptance by the IRS or its counsel of an offer in compromise
     under section 7122 of the Code or comparable agreements under the laws of
     other jurisdictions;

          (iv) the expiration of the time for filing a claim for refund or for
     instituting suit in respect of a claim for refund disallowed in whole or
     part by the IRS or other relevant taxing authority;

          (v)  any other final disposition of the tax liability for such period
     by reason of the expiration of the applicable statute of limitations; or

          (vi) any other event that the parties agree is a final and irrevocable
     determination of the liability at issue.

      (d)  "Income Tax" shall mean federal income taxes and state and local
taxes imposed upon, or measured by, income. Income Tax includes interest,
penalties, additions to tax and additional amounts and any related professional
or other expenses.

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      (e)  "IRS" shall mean the United States Internal Revenue Service or any
successor, including, but not limited to, its agents, representatives and
attorneys.

      (f)  "Pro Rata Share" shall mean each Stockholder's proportionate share of
Common Stock owned on the relevant date or held during the relevant period,
which proportionate share shall be a fraction, the numerator of which is the
number of shares of Common Stock held by the Stockholder on the relevant date or
during the relevant period and the denominator of which is the number of shares
of Common Stock held by all Stockholders as of the relevant date or during the
relevant period.

      (g)  "S Corporation" shall mean an S Corporation within the meaning of
section 1361 of the Code.

      (h)  "S Corporation Tax Liability" shall mean the personal Income Tax
liability of a Stockholder for Income Taxes attributable to (a) the Company's
Tax Items that pass through to the Stockholder under the provisions of
Subchapter S of the Code and any similar provisions of state and local law or
(b) a Stockholder's receipt of indemnity payments hereunder.

      (i)  "Tax Benefit" shall mean a reduction in the personal Income Tax
liability of a Stockholder (as a result of Tax Items of the Company and all
other Tax Items reflected on the Stockholder's tax return) or a reduction in
the Income Tax liability of the Company for any taxable period. The Stockholder
or the Company shall be deemed to have realized or received a Tax Benefit from a
Tax Item in a taxable period only if and to the extent that the Stockholder's
personal Income Tax liability or the Company's Income Tax liability for such
period is less than it would have been if such liability were determined without
regard to such Tax Item. The Stockholder or the Company shall be deemed to have
realized or received a Tax Benefit with respect to a carryover only if, when and
to the extent the carryover is used to produce a Tax Benefit.

      (j)  "Tax Item" shall mean any item of income, gain, loss, deduction,
credit, recapture of credit, or any other item which increases or decreases
Income Taxes paid or payable by the Stockholder (when the Company is an S
Corporation) or by the Company.

      (k)  "Waiver" shall mean a Waiver of Restrictions on Assessment and
Collection of Deficiency in Tax and Acceptance of Overassessment on Federal
Revenue Form 870 or 870-AD (or any successor comparable form or the expiration
of a comparable period with respect to any comparable agreement or form under
the laws of other jurisdictions).

                                  Article II

                       INDEMNIFICATION FOR CERTAIN TAXES

     Section 2.1    Each Stockholder severally, but not jointly, shall pay to
the Company an amount equal to any Tax Benefit realized or received by such
Stockholder arising from an 

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Adjustment with respect to a Tax Item of the Company for any taxable period in
which the Company was taxable as an S Corporation.

     Section 2.2    If, based on a Final Determination, the Company is deemed to
have been a C corporation for federal, state or local income tax purposes during
any period in which it reported (or intends to report) its taxable income as an
S corporation, each Stockholder severally, but not jointly, agrees to contribute
to the capital of the Company his or her Pro Rata Share of the amount necessary
to hold the Company harmless from any taxes (net of any refunds) and interest
arising from such Final Determination. The obligations of a Stockholder under
this Section 2.2 shall include his or her Pro Rata Share of all taxes (net of
any refunds) and interest incurred by the Company as a C Corporation for periods
ending before the date of termination of the Company S election (the
"Termination Date"), other than any obligation arising from an adjustment to the
Company's tax return for a period ending before the Termination Date which, if
the Company had been an S corporation for such period, would have given rise to
an obligation of the Company to the Stockholder under Section 2.3 hereof. Each
Stockholder's obligation under this Section 2.2 shall be limited to the total
distributions to the Stockholder made by the Company through and including the
Termination Date, reduced by any taxes (net of any refunds) and interest of the
Stockholder attributable to such distributions.

     Section 2.3    The Company shall pay to the Stockholders an amount equal to
any Tax Benefit realized or received by the Company arising from an Adjustment
with respect to a Tax Item of the Company for any taxable period in which the 
Company was taxable as an S Corporation.

     Section 2.4    Any payment required under this Article II shall be made by
the earlier of (i) thirty (30) days after a Stockholder receives a refund or
credit, (ii) thirty (30) days after a Final Determination with respect to such
tax, (iii) with respect to a carry over, thirty (30) days after a Stockholder
files a tax return on which the carryover produces a Tax Benefit, or 
(iv) thirty (30) days after the determination by the parties or pursuant to
Article IV that such payment is due.



                                  Article III

                    COOPERATION AND EXCHANGE OF INFORMATION

     Section 3.1    Whenever any Stockholder or the Company becomes aware of an
issue which it believes gives rise to payment or indemnification from the other
party under Article II, the Stockholder or the Company (as the case may be)
shall promptly give notice of the 

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issue to the other party. The Company shall provide copies of any such notice it
gives or receives under this Section 3.1 to each of the Stockholders within ten
(10) days after giving or receiving such notice. The indemnitor and its
representatives, at the indemnitor's expense, shall be entitled to participate
in all conferences, meetings or proceedings with the IRS or other taxing
authority with respect to the issue. If the indemnitor is more than one
Stockholder, the Stockholders liable to provide such indemnification shall agree
among themselves upon one representative to participate in such conferences,
meetings and proceedings with the Company, the IRS or the applicable taxing
authority.

     Section 3.2    The parties agree to consult and cooperate with each other
in the negotiation and settlement or litigation of any Adjustment that may give
rise to any payment or an indemnification obligation under this Agreement. All
decisions with respect to such negotiation and settlement or litigation shall be
made by the parties after full, good faith consultation or pursuant to the
dispute resolution provisions set forth in Article IV hereof. No such
representative of the Stockholders shall be permitted to settle any litigation
or agree to any Adjustment or indemnification payment without the prior consent
of the Stockholders whose combined Pro Rata Shares exceed fifty percent (50%) of
the outstanding number of shares of Common Stock held by all Stockholders as of
the relevant date or the period in controversy.

                                  Article IV

                                   DISPUTES

     Section 4.1    If the parties are, after negotiation in good faith, unable
to agree upon the appropriate application of this Agreement, the controversy
shall be settled by the accounting firm remaining on the list of firms set forth
on Schedule B hereto after the Company and the representative of the
Stockholders, commencing with the Company, shall have objected seriatim to the
other firms on the list (the "Accounting Firm"). The decision of the Accounting
Firm shall be final, and each of the Company and the Stockholders agree
immediately to pay to the other any amount due under this Agreement pursuant to
such decision. The expenses of the Accounting Firm shall be borne one-half by
the Company and one-half by the Stockholders, on a Pro Rata Share basis, unless
the Accounting Firm specifies otherwise.


                                   Article V

                                 MISCELLANEOUS

     Section 5.1    Term of Agreement. This Agreement shall become effective as
of the date of its execution and shall continue in full force and effect
indefinitely.

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     Section 5.2    Severability. If any term of this Agreement is held by a
court of competent jurisdiction to be unenforceable, the remainder of the terms
set forth herein shall remain in full force and effect and shall in no way be
impaired. The parties stipulate that they would have executed the remaining
terms without including any which may hereafter be declared unenforceable. In
the event that any term is held to be unenforceable, the parties shall use their
best efforts to find an alternative means to achieve the same or substantially
the same result as that contemplated by such term.

     Section 5.3    Assignment. Except by operation of law or in connection with
the sale of all or substantially all the assets of a party, this Agreement shall
not be assignable, in whole or in part, directly or indirectly, by any
Stockholder without the written consent of the Company or by the Company without
the written consent of the Stockholders whose combined Pro Rata Shares exceed
fifty percent (50%) of the outstanding number of shares of Common Stock held by
all Stockholders at the time such consent is requested. Any attempt to assign
any right or obligations arising under this Agreement without such consent shall
be void. However, the provisions of this Agreement shall be binding upon, inure
to the benefit of and be enforceable by the parties and their respective
successors and permitted assigns.

     Section 5.4    Further Assurances. Subject to the provisions of this
Agreement, the parties shall acknowledge such other instruments and documents,
and take all other actions, as may be reasonably required in order to effectuate
the purposes of this Agreement.

     Section 5.5    Parties in Interest. Except as herein otherwise specifically
provided, nothing in this Agreement expressed or implied is intended to confer
any right or benefit upon any person, firm or corporation other than the parties
and their respective successors and permitted assigns.

     Section 5.6    Waivers, Etc. No failure or delay on the part of any party
in exercising any power or right under this Agreement shall operate as a waiver
thereof , nor shall any single or partial exercise of any such right or power,
or any abandonment or discontinuance of steps to enforce such right or power,
preclude any other or further exercise thereof or the exercise of any other
right or power. No modification or waiver of any provision of this Agreement nor
consent to any departure by any party therefrom shall in any event be effective
unless it shall be in writing, and then such waiver or consent shall be
effective only in the specific instance and for the purpose which given.

     Section 5.7    Set-off. All payments to be made by any party under this
Agreement shall be made without set-off, counterclaim or withholding, all of
which are expressly waived.

     Section 5.8    Change of Law. If, due to any change in applicable law or
regulation or the interpretation thereof by any court or other governing body
having jurisdiction subsequent to the date of this Agreement, performance of any
provision of this Agreement shall be impracticable or impossible, the parties
shall use their best efforts to find alternative 

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means to achieve the same or substantially the same results as are contemplated
by such provision.

     Section 5.9    Headings. Descriptive headings are for convenience only and
shall not control or affect the meaning of any provision of this Agreement.

     Section 5.10   Counterparts. For the convenience of the parties, any number
of counterparts of this Agreement may be executed by the parties and each
executed counterpart shall be an original instrument.

     Section 5.11   Notices. All notices provided for in this Agreement shall be
validly given if in writing and (i) delivered personally or (ii) sent by
registered mail, postage prepaid, return receipt registered to the address set
forth below:

     If to the Company:

     Linkage, Inc.
     One Forbes Road
     Lexington, MA  02173
     Attn:  President

     With a copy to:

     Hale and Dorr LLP
     60 State Street
     Boston, MA  02109
     Attn:  Hal J. Leibowitz, Esq.

     If to a Stockholder:

     c/o the Company

or to such other address as any party may, from time to time, designate in a
written notice given in a like manner to each other party hereto.  Notice given
in person shall be deemed delivered when received (or when delivery is first
refused) and notice given by mail shall be deemed delivered five (5) calendar
days after the date mailed.

     Section 5.12   Governing Law. This Agreement shall be governed by the
domestic substantive laws of the State of Delaware without regard to any choice
or conflict of laws rule or provision that would cause the application of the
domestic substantive laws of any other jurisdiction.

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     IN WITNESS WHEREOF, the undersigned have caused this Tax Indemnification
Agreement to be duly executed as of the day and year first written above.

                                              LINKAGE, INC.


                             By: ___________________________
                                 Philip J. Harkins
                                 President



                                    STOCKHOLDERS


                                    ______________________________
                                    Philip J. Harkins


                                    ______________________________
                                    Larry R. Carr
 

                                    ______________________________
                                    David Giber


                                    ______________________________
                                    Todd Langton


                                    ______________________________
                                    James Harkins


                                    ______________________________
                                    Richard Rosier


                                    ______________________________
                                    Scott Cohen

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                                    ______________________________
                                    Michelle Bryan


                                    ______________________________
                                    Ellen Rosenberg


                                    ______________________________
                                    Martha Brown


                                    ______________________________
                                    Mark Hannum


                                    ______________________________
                                    Michelle Zarella


                                    ______________________________
                                    Ellen Wingard


                                    ______________________________
                                    James Kane
 

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                                  Schedule A

                                 STOCKHOLDERS


Philip J. Harkins
Larry R. Carr
David Giber
Todd Langton
James Harkins
Richard Rosier
Scott Cohen
Michelle Bryan
Ellen Rosenberg
Martha Brown
Mark Hannum
Michelle Zarella
Ellen Wingard
James Kane

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                                  Schedule B

                               ACCOUNTING FIRMS



Arthur Andersen LLP

KPMG Peat Marwick LLP

Deloitte & Touche LLP

PricewaterhouseCoopers LLP

Ernst & Young LLP

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