##### 



$500,000,000
 CREDIT AGREEMENT
 dated as of May 18, 2007,
 AS AMENDED AND RESTATED ON JUNE 1, 2007,
 among
 BEARINGPOINT, INC.
and
BEARINGPOINT, LLC,
as Borrowers,
 THE GUARANTORS PARTY HERETO,
as Guarantors,
 THE LENDERS PARTY HERETO,
 UBS SECURITIES LLC,
as Lead Arranger, Lead Bookmanager, Documentation Agent and Syndication Agent,
 MORGAN STANLEY SENIOR FUNDING, INC.,
as Co-Bookmanager,
 UBS AG, STAMFORD BRANCH,
as Administrative Agent and Collateral Agent,
 and
 WELLS FARGO FOOTHILL, LLC
and
UBS AG, STAMFORD BRANCH
as Issuing Banks
 llp




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##### 



TABLE OF CONTENTS
 Section
    
    
    
    PageARTICLE IDEFINITIONSSECTION 1.01
    
    Defined Terms
    
    1SECTION 1.02
    
    Classification of Loans and Borrowings
    
    30SECTION 1.03
    
    Terms Generally
    
    30SECTION 1.04
    
    Accounting Terms; GAAP
    
    31SECTION 1.05
    
    Resolution of Drafting Ambiguities
    
    31SECTION 1.06
    
    Effect of This Agreement on the Original Credit Agreement and the Other Loan Documents
    
    31ARTICLE IITHE CREDITSSECTION 2.01
    
    Making of Term Loans
    
    31SECTION 2.02
    
    Loans
    
    32SECTION 2.03
    
    Borrowing Procedure
    
    33SECTION 2.04
    
    Evidence of Debt; Repayment of Loans
    
    33SECTION 2.05
    
    Fees
    
    34SECTION 2.06
    
    Interest on Loans
    
    35SECTION 2.07
    
    Termination of Loan and Reduction of Commitments and Credit Linked Deposits
    
    35SECTION 2.08
    
    Interest Elections
    
    36SECTION 2.09
    
    Amortization of Term Borrowings and Payment of all Loans on Maturity Date
    
    37SECTION 2.10
    
    Optional and Mandatory Prepayments of Loans and Mandatory Cash Collateralization of
Letters of Credit
    
    37SECTION 2.11
    
    Alternate Rate of Interest
    
    40SECTION 2.12
    
    Yield Protection
    
    41SECTION 2.13
    
    Breakage Payments
    
    42SECTION 2.14
    
    Payments Generally; Pro Rata Treatment; Sharing of Setoffs
    
    42SECTION 2.15
    
    Taxes
    
    44SECTION 2.16
    
    Mitigation Obligations; Replacement of Lenders
    
    46SECTION 2.17
    
    Credit-Linked Deposits
    
    47SECTION 2.18
    
    Letters of Credit
    
    48ARTICLE IIIREPRESENTATIONS AND WARRANTIESSECTION 3.01
    
    Organization; Powers
    
    53SECTION 3.02
    
    Authorization; Enforceability
    
    54SECTION 3.03
    
    No Conflicts
    
    54
 -ii-




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##### 



Section
    
    
    
    PageSECTION 3.04
    
    Financial Statements; Projections
    
    54SECTION 3.05
    
    Properties
    
    55SECTION 3.06
    
    Intellectual Property
    
    55SECTION 3.07
    
    Equity Interests and Subsidiaries
    
    56SECTION 3.08
    
    Litigation; Compliance with Laws
    
    56SECTION 3.09
    
    [Reserved]
    
    56SECTION 3.10
    
    Federal Reserve Regulations
    
    56SECTION 3.11
    
    Investment Company Act
    
    56SECTION 3.12
    
    Taxes
    
    56SECTION 3.13
    
    No Material Misstatements
    
    57SECTION 3.14
    
    Solvency
    
    57SECTION 3.15
    
    Employee Benefit Plans
    
    57SECTION 3.16
    
    Environmental Matters
    
    58SECTION 3.17
    
    Insurance
    
    59SECTION 3.18
    
    Security Documents
    
    59SECTION 3.19
    
    Anti-Terrorism Law
    
    59SECTION 3.20
    
    Subordination of Debentures
    
    60ARTICLE IVCONDITIONS TO CREDIT EXTENSIONSSECTION 4.01
    
    Conditions to Credit Extension on the Restatement Effective Date
    
    60ARTICLE VAFFIRMATIVE COVENANTSSECTION 5.01
    
    Financial Statements, Reports, etc.
    
    62SECTION 5.02
    
    Litigation and Other Notices
    
    64SECTION 5.03
    
    Existence; Businesses and Properties
    
    64SECTION 5.04
    
    Insurance
    
    65SECTION 5.05
    
    Obligations and Taxes
    
    65SECTION 5.06
    
    Employee Benefits
    
    65SECTION 5.07
    
    Maintaining Records; Access to Properties and Inspections; Annual Meetings
    
    66SECTION 5.08
    
    Use of Proceeds
    
    66SECTION 5.09
    
    Compliance with Environmental Laws; Environmental Reports
    
    66SECTION 5.10
    
    Additional Collateral; Additional Guarantors
    
    66SECTION 5.11
    
    [Reserved]
    
    67SECTION 5.12
    
    Information Regarding Collateral
    
    68SECTION 5.13
    
    Maintenance of Ratings
    
    68SECTION 5.14
    
    Post-Closing Collateral Matters
    
    68ARTICLE VINEGATIVE COVENANTSSECTION 6.01
    
    Indebtedness
    
    69SECTION 6.02
    
    Liens
    
    70SECTION 6.03
    
    Sale and Leaseback Transactions
    
    72SECTION 6.04
    
    Investment, Loan and Advances
    
    72
 -iii-




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##### 



Section
    
    
    
    PageSECTION 6.05
    
    Mergers and Consolidations
    
    74SECTION 6.06
    
    Asset Sales
    
    75SECTION 6.07
    
    Acquisitions
    
    76SECTION 6.08
    
    Dividends
    
    76SECTION 6.09
    
    Transactions with Affiliates
    
    77SECTION 6.10
    
    Prepayments of Other Indebtedness; Modifications of Organizational Documents and Other
Documents, etc.
    
    78SECTION 6.11
    
    Limitation on Certain Restrictions on Subsidiaries
    
    79SECTION 6.12
    
    Limitation on Issuance of Capital Stock
    
    79SECTION 6.13
    
    Limitation on Creation of Subsidiaries
    
    80SECTION 6.14
    
    Business
    
    80SECTION 6.15
    
    Limitation on Accounting Changes
    
    80SECTION 6.16
    
    Fiscal Year
    
    80SECTION 6.17
    
    No Further Negative Pledge
    
    80ARTICLE VIIGUARANTEESECTION 7.01
    
    The Guarantee
    
    81SECTION 7.02
    
    Obligations Unconditional
    
    81SECTION 7.03
    
    Reinstatement
    
    82SECTION 7.04
    
    Subrogation; Subordination
    
    82SECTION 7.05
    
    Remedies
    
    82SECTION 7.06
    
    [Reserved]
    
    82SECTION 7.07
    
    Continuing Guarantee
    
    82SECTION 7.08
    
    General Limitation on Guarantee Obligations
    
    83SECTION 7.09
    
    Release of Guarantors
    
    83SECTION 7.10
    
    Right of Contribution
    
    83ARTICLE VIIIEVENTS OF DEFAULTSECTION 8.01
    
    Events of Default
    
    83SECTION 8.02
    
    Rescission
    
    86SECTION 8.03
    
    Application of Proceeds
    
    86ARTICLE IXTHE ADMINISTRATIVE AGENT AND THE COLLATERAL AGENTSECTION 9.01
    
    Appointment and Authority
    
    87SECTION 9.02
    
    Rights as a Lender
    
    87SECTION 9.03
    
    Exculpatory Provisions
    
    87SECTION 9.04
    
    Reliance by Agent
    
    88SECTION 9.05
    
    Delegation of Duties
    
    88SECTION 9.06
    
    Resignation of Agent
    
    89SECTION 9.07
    
    Non-Reliance on Agent and Other Lenders
    
    89SECTION 9.08
    
    No Other Duties, etc
    
    89
 -iv-




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Section
    
    
    
    PageARTICLE XMISCELLANEOUSSECTION 10.01
    
    Notices
    
    90SECTION 10.02
    
    Waivers; Amendment
    
    92SECTION 10.03
    
    Expenses; Indemnity; Damage Waiver
    
    95SECTION 10.04
    
    Successors and Assigns
    
    97SECTION 10.05
    
    Survival of Agreement
    
    99SECTION 10.06
    
    Counterparts; Integration; Effectiveness
    
    99SECTION 10.07
    
    Severability
    
    100SECTION 10.08
    
    Right of Setoff
    
    100SECTION 10.09
    
    Governing Law; Jurisdiction; Consent to Service of Process
    
    100SECTION 10.10
    
    Waiver of Jury Trial
    
    101SECTION 10.11
    
    Headings
    
    101SECTION 10.12
    
    Treatment of Certain Information; Confidentiality
    
    101SECTION 10.13
    
    USA PATRIOT Act Notice
    
    102SECTION 10.14
    
    Interest Rate Limitation
    
    102SECTION 10.15
    
    Lender Addendum
    
    102SECTION 10.16
    
    Obligations Absolute
    
    102SECTION 10.17
    
    Joint and Several Obligations
    
    103
 -v-




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##### 



ANNEX
 Annex I
    
    Amortization Table
  Schedule 1.01(a)
    
    Refinancing Indebtedness to Be RepaidSchedule 1.01(b)
    
    GuarantorsSchedule 1.01(c)
    
    Existing Letters of CreditSchedule 3.03
    
    Governmental Approvals; Compliance with LawsSchedule 3.06(b)
    
    Violations or ProceedingsSchedule 3.15
    
    Employee Benefit PlansSchedule 3.16
    
    Environmental MattersSchedule 3.17
    
    InsuranceSchedule 6.01(b)
    
    Existing IndebtednessSchedule 6.02(c)
    
    Existing LiensSchedule 6.04(a)
    
    Existing Investments
 EXHIBITS
 Exhibit A
    
    Form of Administrative QuestionnaireExhibit B
    
    Form of Assignment and AssumptionExhibit C
    
    Form of Borrowing RequestExhibit D
    
    Form of Compliance CertificateExhibit E
    
    Form of Interest Election RequestExhibit F
    
    Form of Joinder AgreementExhibit G
    
    Form of LC RequestExhibit H
    
    Form of Lender AddendumExhibit I
    
    Form of NoteExhibit J-2
    
    Form of Perfection Certificate SupplementExhibit L
    
    Form of Opinion of Borrowers CounselExhibit M
    
    Form of Non-Bank Certificate
 -vi-




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##### 



AMENDED AND RESTATED CREDIT AGREEMENT
 Agreement Parent BE LLC Borrowers Article I Arranger Documentation Agent Syndication Agent Administrative Agent Collateral Agent
 WITNESSETH:
 Original Credit Agreement
   Section 5.08
  ARTICLE I
 DEFINITIONS
 SECTION 1.01 Defined Terms
 ABR
 ABR Borrowing




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##### 



ABR Loan Article II
 Acquisition Consideration provided
 Additional LC Commitment
 Additional Term Loans Section 2.01
 Additional Term Loan Commitment
 Additional Term Loan Lender
 Adjusted LIBOR Rate minus
 Administrative Agent Article X
 Administrative Agent Fees Section
2.05(a)
 Administrative Questionnaire Exhibit A
 -2-




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##### 



Affiliate provided however Section 6.09
 Agents Agent
 Agreement
 Alternate Base Rate plus
 Anti-Terrorism Laws Section 3.19
 Applicable Margin
 Applicable Percentage
 Approved Fund
 Arranger
 Asset Sale Section 6.04 provided
 -3-




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##### 



Section 2.10(b) Section 6.06
 Assignment and Assumption Section
10.04(b) Exhibit
B
 Attributable Indebtedness
 Auto-Renewal Letter of Credit Section
2.18(c)(ii)
 Available Amount plus minus Section 2.10(d) minus Section 6.08(f) Section 6.04(r) Section 6.07(e) Section 6.10(a)(ii)
 Barents Group Loans
 Base Rate
 Board
 Borrowers Borrower
 Borrowing
 -4-




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##### 



Borrowing Request Section
2.03 Exhibit C
 Business Day provided however
 Capital Assets
 Capital Expenditures Section 2.10(e)
 Capital Lease Obligations
 Cash Equivalents
 provided
  -5-




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##### 



Cash Interest Expense less
 Cash Transfer Section 6.04(o)
 Casualty Event
 CERCLA et seq
 CFC
 -6-




---



##### 



CFC Holding Company
 Change in Control
      Change in Law
 Charges Section 10.14
 Class
 Closing Date
 Code
 -7-




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##### 



Collateral
 Collateral Agent
 Commitment
 Companies Company
 Compliance Certificate Exhibit D
 Confidential Information Memorandum
 Consolidated Amortization Expense
 Consolidated Current Assets
 Consolidated Current Liabilities
 Consolidated Depreciation Expense
 Consolidated EBITDA adding thereto
    -8-




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##### 



subtracting therefrom
 Consolidated Interest Expense plus
        provided
 Consolidated Net Income provided
 -9-




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##### 



nonrecurring provided
 Consolidated Tax Expense
 Contingent Obligation primary obligations primary obligor provided however
 -10-
        Control Controlling Controlled
 Control Agreement
 Credit Extension
 Credit-Linked Deposit Section 2.17(a) plus Section 2.17(a) Section 2.07(b) Section 10.04
 Credit-Linked Deposit Account
 Credit-Linked Deposit Cost Amount
 Cumulative Retained Excess Cash Flow provided Section
5.01(a) 5.01(d)(i)(B) Section 5.01(a) minus Section 2.10(f) provided
 Debentures
 -11-
        Debenture Documents
 Debt Issuance Section 6.01 Section 6.01(e)
 Default provided Section 8.01(f)
 Default Rate Section 2.06(c)
 Disqualified Capital Stock provided however
 Disqualified Capital Stock Issuance
 Dividend
 Documentation Agent
 dollars $
 -12-




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##### 



Domestic Subsidiary
 Eligible Assignee provided
 Environment
 Environmental Claim
 Environmental Law Section 5.09
 Environmental Permit
 Equipment
 Equity Interest
 Equity Issuance provided however
 -13-




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##### 



ERISA
 ERISA Affiliate
 ERISA Event
 Eurodollar Borrowing
 Eurodollar Borrowing
 Eurodollar Loan Article II
 Event of Default Section 8.01
 Excess Cash Flow minus
  Section 2.10(f)(B)
  -14-




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##### 



provided
 Sections 6.04(t) 6.07(d)
    provided plus
     Excess Cash Flow Period Section 5.01(a)
 -15-




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##### 



Excess
LC Loan Prepayment Amount Section 2.10(g)
 Excess
Term Loan Prepayment Amount Section 2.10(g)
 Exchange
Act
 Excluded
Company
 Excluded
Foreign Company
 Excluded
Taxes Section 2.15(a) Section 2.16 Section 2.15(e)
 Executive
Order Section 3.19
 Existing
LC Commitment
 Existing
Letter of Credit Schedule
1.01(c)
 Existing
Lien Section 6.02(c)
 Existing
Term Loan
 Existing
Term Loan Lender
 Federal
Funds Effective Rate
 -16-




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##### 



Fee
Letter
 Fees
 Financial
Officer
 Foreign
Lender
 Foreign
Plan
 Foreign
Subsidiary
 Fronting
Fee Section 2.05(c)
 Fund
 GAAP
 Governmental
Authority
 Governmental
Real Property Disclosure Requirements
 Guaranteed
Obligations Section 7.01
 -17-




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##### 



Guarantees Article VII
 Guarantors Schedule 1.01(b) Section 5.10
 Hazardous
Materials (PCBs)
 Hedging
Agreement
 Hedging
Obligations
 Immaterial
Subsidiary Section
5.01(a) 5.01(b) provided Section 5.01(a) 5.01(b)
 Indebtedness
 Indemnified
Taxes
 -18-




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##### 



Indemnitee Section 10.03(b)
 Information Section 10.12
 Intellectual Property Section
3.06(a)
 Interest Election Request Section 2.08(b) Exhibit
E
 Interest Payment Date
 Interest Period provided
 Investments Section 6.04
 Issuing Bank Sections
2.18(i)
 -19-




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##### 



Joinder Agreement Exhibit
F
 LC Availability Period
 LC Commitment plus Section
2.18(e)(ii) Section
2.07(b) Section 10.04
 LC Disbursement
 LC Exposure plus
 LC Facility
 LC Facility Fee Section 2.05(b)
 LC Lender
 LC Loans Section 2.18(e)(ii)
 LC Obligations plus plus Section 2.18
 LC Request Section
2.18(b) Exhibit G
 Lender Addendum Exhibit H Section
10.15
 Lenders
 -20-




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##### 



Letter of Credit Section
2.18
 Letter of Credit Expiration Date
 LIBOR Rate provided, however,
 Lien
 Loan Documents Sections 8.01(e) 10.05 10.06
 Loan Parties
 Loans Section 2.18(e)(ii)
 Margin Stock
 Material Adverse Effect
 Material Indebtedness
 -21-




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##### 



Maturity Date
 Maximum Rate Section 10.14
 Mortgage
 Mortgaged Property Section 5.10(c)
 Multiemployer Plan
 Net Cash Proceeds
 provided provided
  -22-




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##### 



Net Working Capital
 Notes Exhibit I
 Obligations
 OFAC Section 3.19(b)(v)
 Officers Certificate
 Organizational Documents
 Original Credit Agreement
 -23-




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##### 



Original Lender
 Other Taxes
 Parent
 Participant Section 10.04(d)
 Patriot Act Section 4.01(h)
 PBGC
 Perfection Certificate
 Perfection Certificate Supplement Exhibit J-2
 Permitted Acquisition provided
   Section 6.14
    -24-




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##### 



Permitted Liens Section 6.02
 Permitted Subordinated Debt
 person
 Plan
 Preferred Stock
 Preferred Stock Issuance Section
6.01
 Pro Rata Percentage
 property
 Purchase Money Obligation provided,
however,
 -25-




---



##### 



Qualified
Capital Stock
 Qualified Capital Stock Issuance
 Real Property
 Refinancing Schedule 1.01(a)
 Register Section 10.04(c)
 Regulation D
 Regulation S-X
 Regulation U
 Regulation X
 Reimbursement Obligations Section 2.18(e)
 Related Parties
 Release
 Requesting Lender Section 2.16(b)
 Required Class Lenders
 -26-




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##### 



Required Lenders
 Required LC Lenders
 Requirements of Law
 Response
 Responsible Officer
 Restatement Effective Date Section 4.01
 Sarbanes-Oxley Act
 Sale and Leaseback Transaction Section
6.03
 Scheduled Repayment Date Section
2.09
 Secured Obligations
 Secured Parties Sections 10.03 10.09
 Securities Act
 -27-




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##### 



Securities Collateral
 Security Agreement
 Security Agreement Collateral Section 5.10
 Security Documents
 Special Purpose Subsidiary provided Section 6.04
 Statutory Reserves
 Structured Securities Subject Subsidiary provided provided further
 Structured Securities Issuance
 Subject Subsidiary
 -28-




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##### 



Subordinated Indebtedness
 Subsidiary parent
 Successful Syndication
 Syndication Agent
 Tax Return
 Taxes
 Term Borrowing
 Term Loan Commitment Section 2.07 Section 10.04
 Term Loan Lender
 Term Loans
 Transactions
 -29-




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##### 



Transferred Guarantor Section 7.09
 Treasury Services Agreement
 Type,
 UCC
 United States
 Voting Stock
 Wholly Owned Subsidiary
 Withdrawal Liability
 SECTION 1.02 Classification of Loans and Borrowings
 SECTION 1.03 Terms Generally
 -30-




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##### 







SECTION 1.04 Accounting Terms; GAAP


SECTION 1.05 Resolution of Drafting Ambiguities


SECTION 1.06 Effect of This Agreement on the Original Credit Agreement and the Other Loan
Documents Section 4.01 provided Article III Section 4.01


ARTICLE II


THE CREDITS


SECTION 2.01 Making of Additional Term Loans


-31-




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##### 



SECTION 2.02 Loans
 Section 2.18(e)(ii) provided
 Sections 2.11 2.12 Section
2.03 provided provided
  Section 2.02(d)
  -32-




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##### 



SECTION 2.03 Borrowing Procedure Section 2.02
     Section 2.02(c)
 Sections 4.01(h) (i) (j)
  SECTION 2.04 Evidence of Debt; Repayment of Loans
 Promise to Repay Section 2.09
 Lender and Administrative Agent Records prima
facie provided
 -33-




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##### 



Promissory Notes Exhibit I Section
10.04
 SECTION 2.05 Fees
 Administrative Agent Fees Administrative Agent Fees
 LC Facility Fee LC Facility Fee
 LC Fronting Fees Fronting Fee
  -34-




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##### 



SECTION 2.06 Interest on Loans
 ABR Loans Section 2.06(c)
 Eurodollar Loans Section 2.06(c)
 Default Rate plus plus Section 2.06(a) Default Rate
 Interest Payment Dates provided Section 2.06(c)
 Interest Calculation
 SECTION 2.07 Termination of Loan and Reduction of Commitments and Credit Linked Deposits
 Termination of Commitments
 Optional Terminations and Reductions of Credit-Linked Deposits
 -35-




---



##### 



Notice Section 2.07(b) Section 2.07(c) provided
 SECTION 2.08 Interest Elections
 Generally
 Interest Election Notice Section 2.02
   -36-




---



##### 



Automatic Continuation of Eurodollar Borrowing
 SECTION 2.09 Amortization of Term Borrowings and Payment of all Loans on Maturity Date Annex I Scheduled Repayment Date Annex I Section 2.10(g)
 SECTION 2.10 Optional and Mandatory Prepayments of Loans and Mandatory Cash
Collateralization of Letters of Credit
 Optional Prepayments
 Asset Sales Section
6.06(b)(ii) Section 6.06(b)(ii) Section
6.06(b)(iii)(y) Section 6.06(b)(iii)(y)
 -37-




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##### 



Sections 2.10(g) (h) provided
 Section 2.10(b)(i) Section
6.06(a) (c) (d) (e) (f) (g) (h) (i
 Section 2.10(b)
 Debt Issuances; Disqualified Capital Stock Issuances; Structured Securities
Issuances Sections 2.10(g) (h)
 Equity Issuance Sections 2.10(g) (h)
 Casualty Events Sections 2.10(g) (h) provided
  Section
2.10(e)
 -38-




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##### 



Excess Cash Flow Section 5.01(a) Sections 2.10(g) (h) minus Section 2.07(b) provided Section 2.10(f) Section 5.01(d)(iii) Section 5.01(d)(iii)
 Application of Prepayments Section 2.10(h) Section 2.10(g) Section
2.10(a) (b) (c) (d) (e) (f) Section 2.09 pro rata Section 2.10(g)
 Excess Term Loan Prepayment Amount provided Section
2.13 Excess LC Loan
 -39-




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##### 



Prepayment Amount provided Section 2.13
 Notice of Prepayment Section 2.02 Section 2.06
 Prepayment Premium Section 2.10(a) 2.10(c) Section 2.07(b) Section
10.02(d)
 SECTION 2.11 Alternate Rate of Interest
   -40-




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##### 



SECTION 2.12 Yield Protection
 Increased Costs Generally
    Capital Requirements
 Certificates for Reimbursement
 -41-




---



##### 



Delay in Requests provided
 SECTION 2.13 Breakage Payments Section
2.16(b)
 SECTION 2.14 Payments Generally; Pro Rata Treatment; Sharing of Setoffs
 Payments Generally Section 2.12 2.13 2.15 10.03 Sections 2.12 2.13 2.15 10.03
 -42-




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##### 



Pro Rata Treatment
  pro rata pro
rata
 Insufficient Funds first second provided i.e.
 Sharing of Set-Off Section 2.14(d) pro rata provided
   -43-




---



##### 



Section 2.14(d) Section 2.14(d
 Borrowers Default
 Lender Default Section 2.02(c) 2.14(e) 2.18(d) 2.18(e) 10.03(c)
 SECTION 2.15 Taxes
 Payments Free of Taxes provided
 Payment of Other Taxes by Borrowers
 Indemnification by Borrowers
 -44-




---



##### 



Evidence of Payments
 Status of Lenders
   Exhibit M
  Treatment of Certain Refunds provided
 -45-




---



##### 



SECTION 2.16 Mitigation Obligations; Replacement of Lenders
 Designation of a Different Lending Office Section 2.12 Section 2.15 Section 2.12 2.15
 Replacement of Lenders Section
2.12 Section 2.15 Requesting Lender Section 10.02(d) Section 10.04 provided
 Section 10.04(b)
 Section 2.13 Section 10.02(d)) Section 2.10(i))
 Section 2.12 Section 2.15
 -46-




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##### 



SECTION 2.17 Credit-Linked Deposits
 clauses (a) (b) Section 2.03 Section 2.18(e)(ii)
 Section 2.18(e)(ii) Section 1.1 Section
2.18(e)
 -47-




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##### 



Section 2.17(a) Section 2.18(e)(ii)
  SECTION 2.18 Letters of Credit
 General provided provided further
 Request for Issuance, Amendment, Renewal, Extension; Certain Conditions and
Notices
 -48-




---



##### 



provided
   Section 10.13
      Section 10.13
   -49-




---



##### 



Article IV Section 8.01(a) (b) (h) (i)
 Section
2.18(d)
  Expiration Date
  Auto-Renewal Letter of Credit provided provided Section
8.01(a) (b) (h) (i)
 Participations -50-
        Reimbursement
 provided
 Section
2.18(e)(i) provided Section 8.01(a) (b) (h) (i) provided Section 8.01(a) (b) (h) (i) LC Loans
 Obligations Absolute Section 2.18(e) -51-
       provided
 Disbursement Procedures provided Section 2.18(e)
 Interim Interest Section 2.06(c) Section 2.18(e)(ii)
 Resignation or Removal of an Issuing Bank -52-
       Section
10.02 Section 2.05(c)
 Other.
  ARTICLE III
 REPRESENTATIONS AND WARRANTIES
  SECTION 3.01 Organization; Powers -53-
        SECTION 3.02 Authorization; Enforceability
 SECTION 3.03 No Conflicts Schedule 3.03
 SECTION 3.04 Financial Statements; Projections
 Historical Financial Statements
 No Liabilities Section 3.04(a)
 -54-




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##### 



Operating Metrics and Cost Metrics
 Projections and Forecasts
 SECTION 3.05 Properties
 Generally
 Real Property Schedule 6
 Collateral
 SECTION 3.06 Intellectual Property
 Ownership/No Claims Intellectual Property
 -55-




---



##### 



No Violations or Proceedings Schedule 10(a) 10(b) Schedule 3.06(b)
 SECTION 3.07 Equity Interests and Subsidiaries
 Equity Interests Schedules 1(a) 8
 No Consent of Third Parties Required
 SECTION 3.08 Litigation; Compliance with Laws
 SECTION 3.09 [Reserved]
 SECTION 3.10 Federal Reserve Regulations
 SECTION 3.11 Investment Company Act
 SECTION 3.12 Taxes -56-
        SECTION 3.13 No Material Misstatements provided
 SECTION 3.14 Solvency
 SECTION 3.15 Employee Benefit Plans
 Schedule 3.15 -57-
        SECTION 3.16 Environmental Matters
 Schedule 3.16
        -58-
        SECTION 3.17 Insurance Schedule 3.17
 SECTION 3.18 Security Documents
 Security Agreement Schedule 5
 PTO Filing; Copyright Office Filing
 SECTION 3.19 Anti-Terrorism Law Anti-Terrorism Laws Executive Order
  -59-




---



##### 



OFAC
  SECTION 3.20 Subordination of Debentures
 ARTICLE IV
 CONDITIONS TO CREDIT EXTENSIONS
 SECTION 4.01 Conditions to Credit Extension on the Restatement Effective Date
 Loan Documents
 Corporate Documents
   -60-




---



##### 



Officers Certificate Sections 4.01(h) (i) (j)
 Opinion of Counsel Exhibit L
 Fees llp
 USA Patriot Act Patriot Act Section 10.13
 Notice Section 2.03 Section 2.03 Section 2.18(b)
 No Default
 Representations and Warranties Article III
 No Material Adverse Change
  -61-




---



##### 



ARTICLE V
 AFFIRMATIVE COVENANTS
  SECTION 5.01 Financial Statements, Reports, etc .
 Annual Reports
 Quarterly Reports -62-
        Monthly Operating Metrics and Cost Metrics
 Financial Officers Certificate and Other Deliverables Section 5.01(a) (b) Section 6.04(d) Section 5.01(c) Section 5.01(a)
 Financial Officers Certificate Regarding Collateral Section 5.01(a)
 Public Reports
 Budgets
 Other Information
 -63-




---



##### 



SECTION 5.02 Litigation and Other Notices
   SECTION 5.03 Existence; Businesses and Properties
 Section 6.05 Section 6.06
 provided provided Section 5.03(b) Section 6.05 Section 6.06
 -64-




---



##### 



SECTION 5.04 Insurance
 Generally
 Requirements of Insurance
 Flood Insurance
 Brokers Report
 SECTION 5.05 Obligations and Taxes
 Payment of Obligations provided
 Filing of Returns
 SECTION 5.06 Employee Benefits
 -65-




---



##### 



SECTION 5.07 Maintaining Records; Access to Properties and Inspections; Annual
Meetings provided
 SECTION 5.08 Use of Proceeds
 SECTION 5.09 Compliance with Environmental Laws; Environmental Reports provided
 SECTION 5.10 Additional Collateral; Additional Guarantors
  -66-




---



##### 



Section
5.10(b)
 Section 6.02
 SECTION 5.11 [Reserved]
 -67-




---



##### 



SECTION 5.12 Information Regarding Collateral
  Section 5.01(a)
 SECTION 5.13 Maintenance of Ratings
 SECTION 5.14 Post-Closing Collateral Matters
   ARTICLE VI
NEGATIVE COVENANTS
  -68-




---



##### 



SECTION 6.01 Indebtedness
  Schedule 6.01(b) provided plus
  Section 6.04(e)
    Section 6.04(e)(iv))
 provided however
 -69-




---



##### 



provided
  SECTION 6.02 Liens Permitted Liens
   Schedule 6.02(c) provided Section 6.01(b)(ii)(A) Existing Lien
   -70-




---



##### 



provided
   Section 6.01(e) provided
 provided
 provided
    provided Section 6.01(e) (l) m) (n)
 -71-




---



##### 



provided however
 SECTION 6.03 Sale and Leaseback Transactions Sale and Leaseback Transaction Section 6.06 Section 6.02
 SECTION 6.04 Investment, Loan and Advances Investments
 Schedule 6.04(a)
  Section 6.01(c)
 bona fide provided
  -72-




---



##### 



provided provided
  Section 6.06
  Sections 6.05 6.06 6.07
  Section 6.04
   provided
 Cash
Transfer provided
   -73-




---



##### 



minus Section 6.08(f) Section 6.07(e) Section 6.10(a)(ii)
    SECTION 6.05 Mergers and Consolidations
 Section 6.06
 Section 6.07
 provided
 provided
  -74-




---



##### 



SECTION 6.06 Asset Sales
  provided Section 6.04 provided however Section 2.10(b)(ii) Section
6.08(g)
   Section 6.05
 Section 6.04
 Section 6.02
  Section 6.04 6.07 provided
 -75-




---



##### 



SECTION 6.07 Acquisitions
  Section 6.04
   minus Section 6.04(r) 6.08(f) 6.10(a)(ii)
 Section 6.05
 SECTION 6.08 Dividends
  provided
 -76-




---



##### 



Section 6.08(e)
  Section 6.08(c)
 minus Section 6.04(r) 6.07(e) 6.10(a)(ii)
 Section 6.06 Section 6.08(g)
 SECTION 6.09 Transactions with Affiliates
 Section 6.08
 Sections 6.04(d) (e) and (h)
   -77-




---



##### 



provided however Section 6.09(e)
    Section 6.06(b)
 SECTION 6.10 Prepayments of Other Indebtedness; Modifications of Organizational Documents
and Other Documents, etc .
 minus Section 6.04(r) 6.07(e) 6.08(f)
  provided
 -78-




---



##### 



Section 6.12 Section 6.05
 SECTION 6.11 Limitation on Certain Restrictions on Subsidiaries Section 6.02 Section 6.06 Section 5.10 provided Section
6.01
 SECTION 6.12 Limitation on Issuance of Capital Stock Section 6.13
 -79-




---



##### 



Section 6.12 Section 5.10
 SECTION 6.13 Limitation on Creation of Subsidiaries provided Section 6.04 Section 5.10(b)
 SECTION 6.14 Business
 SECTION 6.15 Limitation on Accounting Changes provided Section
5.01 Section 5.01
 SECTION 6.16 Fiscal Year
 SECTION 6.17 No Further Negative Pledge Section 6.02 Section 6.06 provided
 -80-




---



##### 



ARTICLE VII
 GUARANTEE
 SECTION 7.01 The Guarantee Guaranteed Obligations
 SECTION 7.02 Obligations Unconditional Section 7.01
     Section 7.09
 -81-




---



##### 



Article VII
 SECTION 7.03 Reinstatement Article VII
 SECTION 7.04 Subrogation; Subordination provided Section 7.01
 SECTION 7.05 Remedies Section 8.01 Section 8.01 Section 7.01 Section 7.01
 SECTION 7.06 [Reserved]
 SECTION
7.07 Continuing Guarantee Article VII
 -82-




---



##### 



SECTION 7.08 General Limitation on Guarantee Obligations Section 7.01 Section 7.01 Section 7.10
 SECTION 7.09 Release of Guarantors Transferred Guarantor Section 10.03
 SECTION 7.10 Right of Contribution Section 7.04
 ARTICLE VIII
EVENTS OF DEFAULT
 SECTION 8.01 Events of Default Events of
Default
    -83-




---



##### 



Section 5.02(a) 5.03(a) 5.08 Article VI
 Section 5.01(a) (b) (c) (d) Section 5.07
 Section 5.01(a) (b) (c) (d) Section 5.07
 provided provided
   -84-




---



##### 



Schedule 3.14
     -85-




---



##### 



SECTION 8.02 Rescission Section 10.02
 SECTION 8.03 Application of Proceeds
 First
 Second
 Third pro rata
 Fourth pro rata
 -86-




---



##### 



Fifth
  ARTICLE IX
 THE ADMINISTRATIVE AGENT AND THE COLLATERAL AGENT
 SECTION 9.01 Appointment and Authority
 SECTION 9.02 Rights as a Lender
 SECTION 9.03 Exculpatory Provisions
  provided
  -87-




---



##### 



Section 10.02
 Article IV
  SECTION 9.04 Reliance by Agent
 SECTION 9.05 Delegation of Duties -88-
        SECTION 9.06 Resignation of Agent provided Article IX Section 10.03
 SECTION 9.07 Non-Reliance on Agent and Other Lenders
 SECTION 9.08 No Other Duties, etc
 -89-




---



##### 



ARTICLE X
 MISCELLANEOUS
 SECTION 10.01 Notices
 Generally
  
  
  
  
  -90-




---



##### 



Electronic Communications Section 10.01(d) provided Article II Section 10.01(d) provided
 provided
 Change of Address, etc
 Posting Communi- -91-
       cations
 provided
 Platform
 SECTION 10.02 Waivers; Amendment
 Generally
 Required Consents Sections 10.02(c) (d) -92-
       provided
  Section
2.06(c)
 Section 2.09 Section 2.06(c)
 Section 605(c)(i)
 Article VII
  Section 2.14(b) (c) (d) pro rata pro rata Sections 2.02(a) 2.18(d)
 10.02(b) Section 10.02(c) (d)
 -93-




---



##### 



Section
2.10(g) pro rata Section 2.10(g)
 Section 2.10(g) Section 2.09
  Article X
  provided, further
 Collateral
 Dissenting Lenders Section
10.02(b) -94-
       Section 2.16 provided
 Certain Amendments without Lender Consent Section 10.02
 SECTION 10.03 Expenses; Indemnity; Damage Waiver
 Costs and Expenses Section 9.03
 Indemnification by Borrowers Indemnitee
 -95-




---



##### 



provided
 Reimbursement by Lenders pro rata provided Section 2.14 pro rata
 Waiver of Consequential Damages, Etc
 Payments
 -96-




---



##### 



SECTION 10.04 Successors and Assigns
 Successors and Assigns Generally
 Assignments by Lenders provided
  pro rata
   -97-




---



##### 



Sections 2.12 2.13 2.15 10.03
 Register Register
 Participations Participant provided Participant Register
 Section 10.02(b) Sections 2.12 2.13 2.15
 -98-




---



##### 



Section 10.08 Section 2.14
 Limitations on Participant Rights Sections 2.12 2.13 2.15 Section 2.15 Section 2.15(e)
 Certain Pledges provided
 Electronic Execution of Assignments
 SECTION 10.05 Survival of Agreement Sections 2.12 2.14 2.15 Article X Section
10.12
 SECTION 10.06 Counterparts; Integration; Effectiveness
 -99-




---



##### 



Section 1.06 Section 4.01
 SECTION 10.07 Severability
 SECTION 10.08 Right of Setoff provided
 SECTION 10.09 Governing Law; Jurisdiction; Consent to Service of Process
 Governing Law
 Submission to Jurisdiction
 -100-




---



##### 



Waiver of Venue Section
10.09(b)
 Service of Process Section 10.01
 SECTION 10.10 Waiver of Jury Trial
 SECTION 10.11 Headings
 SECTION 10.12 Treatment of Certain Information; Confidentiality Information provided
 -101-




---



##### 



SECTION 10.13 USA PATRIOT Act Notice
 SECTION 10.14 Interest Rate Limitation Charges Maximum Rate
 SECTION 10.15 Lender Addendum
 SECTION 10.16 Obligations Absolute
      -102-




---



##### 



SECTION 10.17 Joint and Several Obligations
  -103-




---



##### 



BEARINGPOINT, INC., as a BorrowerBy:
    /s/ Harry L. YouName:
    Harry L. YouTitle:
    CEOBEARINGPOINT, LLC, as a BorrowerBy:
    /s/ Judy EthellName:
    Judy EthellTitle:
    PresidentBEARINGPOINT AMERICAS, INC.
BEARINGPOINT GLOBAL OPERATIONS, INC.
BEARINGPOINT GLOBAL, INC.
BEARINGPOINT INTERNATIONAL I, INC.
BEARINGPOINT USA, INC.
OAD ACQUISITION CORP.
OAD GROUP, INC.
PEATMARWICK, INC.
METRIUS, INC.
SOFTLINE ACQUISITION CORP.
SOFTLINE CONSULTING & INTEGRATORS, INC.,as
GuarantorsBy:
    /s/ Judy EthellName:
    Judy EthellTitle:
    PresidentBEARINGPOINT BG, LLC,
as a GuarantorBy:
    /s/ Judy EthellName:
    Judy EthellTitle:
    PresidentBEARINGPOINT ENTERPRISE HOLDINGS, LLC,
as a GuarantorBy:
    /s/ Judy EthellName:
    Judy EthellTitle:
    President




---



##### 



BEARINGPOINT TECHNOLOGY PROCUREMENT SERVICES, LLC
as a GuarantorBy:
    /s/ Judy EthellName:
    Judy EthellTitle:
    PresidentBEARINGPOINT ISRAEL, LLC,
as a GuarantorBy:
    /s/ Judy EthellName:
    Judy EthellTitle:
    PresidentBEARINGPOINT PUERTO RICO, LLC,
as a GuarantorBy:
    /s/ Judy EthellName:
    Judy EthellTitle:
    PresidentBEARINGPOINT RUSSIA, LLC,
as a GuarantorBy:
    /s/ Judy EthellName:
    Judy EthellTitle:
    PresidentBEARINGPOINT SOUTH PACIFIC, LLC,
as a GuarantorBy:
    /s/ Judy EthellName:
    Judy EthellTitle:
    President




---



##### 



BEARINGPOINT SOUTHEAST ASIA, LLC,
as a GuarantorBy:
    /s/ Judy EthellName:
    Judy EthellTitle:
    Presidenti2 MID ATLANTIC, LLC,
as a GuarantorBy:
    /s/ Judy EthellName:
    Judy EthellTitle:
    Presidenti2 NORTHWEST LLC,
as a GuarantorBy:
    /s/ Judy EthellName:
    Judy EthellTitle:
    PresidentPELOTON HOLDINGS, L.L.C.,
as a GuarantorBy:
    /s/ Judy EthellName:
    Judy EthellTitle:
    President




---



##### 



UBS SECURITIES LLC, as Arranger, Syndication Agent
and Documentation AgentBy:
    /s/ Richard L. TavrowName:
    Richard L. TavrowTitle:
    DirectorBy:
    /s/ Irja R. OtsaName:
    Irja R. OtsaTitle:
    Associate DirectorUBS AG, STAMFORD BRANCH, as an Issuing Bank,
Administrative Agent and Collateral AgentBy:
    /s/ Richard L. TavrowName:
    Richard L. TavrowTitle:
    DirectorBy:
    /s/ Irja R. OtsaName:
    Irja R. OtsaTitle:
    Associate Director




---



##### 



MORGAN STANLEY SENIOR FUNDING, INC.By:
    /s/ Gavin BaleraName:
    Gavin BaleraTitle:
    Authorized Signatory       WELLS FARGO FOOTHILL, LLC, as an Issuing BankBy:
    /s/ Patrick McCormackName:
    Patrick McCormackTitle:
    Vice President       UBS LOAN FINANCE LLC,
 as the sole Original LenderBy:
    /s/ Richard L. TavrowName:
    Richard L. TavrowTitle:
    DirectorBy:
    /s/ Irja R. OtsaName:
    Irja R. OtsaTitle:
    Associate Director
      Term LoanDate
    
    AmountJune 30, 2007
    
    $
    750,000September 30, 2007
    
    $
    750,000December 31, 2007
    
    $
    750,000March 31, 2008
    
    $
    750,000June 30, 2008
    
    $
    750,000September 30, 2008
    
    $
    750,000December 31, 2008
    
    $
    750,000March 31, 2009
    
    $
    750,000June 30, 2009
    
    $
    750,000September 30, 2009
    
    $
    750,000December 31, 2009
    
    $
    750,000March 31, 2010
    
    $
    750,000June 30, 2010
    
    $
    750,000September 30, 2010
    
    $
    750,000December 31, 2010
    
    $
    750,000March 31, 2011
    
    $
    750,000June 30, 2011
    
    $
    750,000September 30, 2011
    
    $
    750,000December 31, 2011
    
    $
    750,000March 31, 2012
    
    $
    750,000Maturity Date
    
    $
    285,000,000
 Annex I-1