| DELAWARE(State      or other jurisdiction of Incorporation or organization) | 94-3145844(I.R.S.      Employer Identification No.) |
|-----------------------------------------------------------------------------|-----------------------------------------------------|

| Title      of each classCOMMON      STOCK, $0.01 PAR VALUE | Name      of each exchange on which registeredThe      NASDAQ STOCK MARKET, LLC |
|------------------------------------------------------------|---------------------------------------------------------------------------------|

| Large      accelerated filer o                                             | Accelerated      filer x         |
|----------------------------------------------------------------------------|----------------------------------|
| Non-accelerated      filer o                                               | Smaller      reporting company o |
|     (Do not      check if a smaller reporting company) |                             |

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| Audit      Committee Financial Expert |   |
|---------------------------------------|--------|

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| Audit      Committee                                  |
|-------------------------------------------------------|
| Number of      Members:  3                  | Functions: |
| Members:                                              |  Selects      the independent registered public accounting firm to audit Tier's books      and records, subject to stockholder ratification, and determines the      compensation of the independent registered public accounting      firm. At      least annually, reviews a report by the independent registered public      accounting firm describing:  internal quality control      procedures, any issues raised by an internal or peer quality control      review and any investigations by regulatory authorities. Consults      with the independent registered public accounting firm, reviews and      approves the scope of their audit, and reviews independence and      performance.  Also reviews any proposed engagement between Tier      and the independent registered public accounting firm and approves in      advance any such engagement, if appropriate. Reviews      internal controls, accounting practices and financial reporting, including      the results of the annual audit and the review of the interim financial      statements, with management and the independent registered public      accounting firm. Discusses      earnings releases and guidance provided to the public. As      appropriate, obtains advice and assistance from outside legal, accounting      or other advisors. Prepares      a report of the Audit Committee to be included in our proxy      statement. Assesses      annually the adequacy of the Audit Committee Charter. Reports      to the Board about these matters. |
| Charles      W. Berger (Chair)                        |
| Samuel      Cabot III (thru      9/30/08)             |
| Morgan      P. Guenther                               |
| James      R. Stone (effective      10/01/08)         |
| Number of Meetings in Fiscal      2008:  10 |
|                                                  |
|                                                  |
|                                                  |

| Section      16(a) Beneficial Ownership Reporting Compliance |   |
|--------------------------------------------------------------|--------|

| Section      16(a) of the Securities Exchange Act of 1934, or the Exchange Act,      requires our directors and executive officers, and persons who      beneficially own more than ten percent of our common stock, to file with      the Securities and Exchange Commission, or the SEC, initial reports of      beneficial ownership and reports of changes in beneficial ownership of our      common stock.  Officers, directors and holders of greater than      ten percent of our common stock are required by SEC regulations to furnish      us with copies of all Section 16(a) forms they file.  To our      knowledge, based solely on a review of copies of such reports furnished to      us and written representations that no other reports were required, during      the fiscal year ended September 30, 2008, our officers, directors and      greater than ten percent beneficial owners complied with all Section 16(a)      filing requirements, with the exception of Ronald L. Rossetti and Philip      G. Heasley.  Mr. Rossetti filed one late Form 4, which related      to one transaction.  Mr. Heasley filed one late Form 3 and one      late Form 4, which related to onetransaction. |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| Corporate      Governance Documents |   |
|-------------------------------------|--------|

COMPENSATION DISCUSSION AND ANALYSIS

| ·   | attract,      retain, and motivate talentedemployees; |
|--------------------|-------------------------------------------------------|

| ·   | support      business strategies that promote sustained growth and      development; |
|--------------------|--------------------------------------------------------------------------------------|

| ·   | reward      the achievement of business results through the delivery of competitive      pay and performance-based incentive programs;  and |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | link      executives' goals with the interests of shareholders by tying a portion of      compensation to our stock. |
|--------------------|----------------------------------------------------------------------------------------------------------------------|

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| ·   | reviewing      and approving the compensation for our Chief Executive Officer and other      executive officers; |
|--------------------|------------------------------------------------------------------------------------------------------------------|

| ·   | reviewing      executive bonus plan allocations; |
|--------------------|--------------------------------------------------|

| ·   | overseeing      and advising the Board on the adoption of policies that govern our      compensation programs; and |
|--------------------|--------------------------------------------------------------------------------------------------------------------|

| ·   | approving      grants of stock options and stock awards to our executive      officers. |
|--------------------|-----------------------------------------------------------------------------------------|

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| ACI      Worldwide Inc.             | Intersections      Inc.         | S1      Corp                    |
|-------------------------------------|---------------------------------|---------------------------------|
| Alliance      Data Systems Corp     | Inx      Inc.                   | Techteam      Global Inc.       |
| ASTA      Funding Inc.              | Metvante      Technologies Inc. | TNS      Inc.                   |
| Bottomline      Technologies Inc.   | NIC      Inc.                   | Total      System Services Inc. |
| CSG      Systems International Inc. | Online      Resources Inc.      | TRX                             |
| CyberSource      Corp.              | Quality      Systems Inc.       | Tyler      Technologies Inc.    |
| Fiserv      Inc.                    | Radiant      Systems Inc.       | Wright      Express Corp        |
| Global      Payments Inc.           |                            |                            |
|                                |                            |                            |

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|                                                                                                                                                                                                                  |   | Base      salary rate by fiscal year |    |   |   |   |    |   |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------|---------|--------|--------|--------|---------|--------|--------|
|                                                                                                                                                                                                                  |   | 2007                                 |    |   | 2008   |   |    | 2009   |   |   | %      change 2007 to 2008 |   |   | %      change 2008 to 2009 |   |
| Ronald      L. Rossetti         Chief Executive Officer and Chairman of the Board                                                                                                                      |   | $                                    | 600,000 |   |   | $      | (1)     |   |   | $ | 400,000 |   |   |   | (1) |   |   |   | (1) |   |
| Ronald      W. Johnston (2)Senior      Vice President, Chief Financial Officer                                                                                                                                        |   |                                 | N/A     |   |   |   | 275,000 |   |   |   | 272,000 |   |   |   | N/A |   |   |   | -1 | % |
| Kevin      C. Connell         Senior Vice President, Sales & Marketing                                                                                                                             |   |                                 | 250,000 |   |   |   | 250,000 |   |   |   | 250,000 |   |   |   | 0 | % |   |   | 0 | % |
| Keith      Omsberg         Vice President, General Counsel and Corporate Secretary                                                                                                                     |   |                                 | N/A     |   |   |   | 190,000 |   |   |   | 190,000 |   |   |   | N/A |   |   |   | 0 | % |
|                                                                                                                                                                                                                  |   |
| (1) Pursuant      to Mr. Rossetti's employment agreement signed April 30, 2008, Mr.      Rossetti's base salary was reduced from $600,000 to $400,000 per annum, a      reduction of 33%, effective May 1, 2008. |   |
| (2) Mr.      Johnston voluntarily reduced his base salary from $275,000 to $272,000 for      fiscal 2009 effective January 2009.                                                                                 |   |

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| ·   | align      the management team's financial interests with those of our      shareholders; |
|--------------------|-------------------------------------------------------------------------------------------|

| ·   | support      a performance-oriented environment that rewards business unit and Tier's      overall results; |
|--------------------|-------------------------------------------------------------------------------------------------------------|

| ·   | attract,      motivate, and retain key management critical to Tier's long-term success;      and |
|--------------------|--------------------------------------------------------------------------------------------------|

| ·   | align      compensation with Tier's business strategy, values, and management      initiatives. |
|--------------------|-------------------------------------------------------------------------------------------------|

Bonus Incentive

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Management Incentive Plan

| Estimated      Payout Levels |   |
|------------------------------|--------|
|                         |   | Threshold: |   |   | Target: |   |   | Maximum: |   |
| Name                         |   | 92%      of Performance metric |   |   | 100%      of Performance metric |   |   | 107%      of Performance metric |   |
| David      E. Fountain       |   | $ | 47,923 |   |   | $ | 79,872 |   |   | $ | 159,744 |   |
| Michael      A. Lawler       |   |   | 32,451 |   |   |   | 54,085 |   |   |   | 108,170 |   |
| Kevin      C. Connell        |   |   | 34,321 |   |   |   | 57,051 |   |   |   | 114,103 |   |
| Keith      S. Omsberg        |   |   | 9,870 |   |   |   | 16,450 |   |   |   | 32,900 |   |

| Named      executive officer |   | 2008      payment |    |
|------------------------------|--------|-------------------|---------|
| Ronald      L. Rossetti      |   | $                 | 390,513 |   |
| Ronald      W. Johnston      |   |              | 68,750  |   |
| Kevin      Connell           |   |              | 50,000  |   |
| Keith      Kendrick          |   |              | — |   |
| Keith      S. Omsberg        |   |              | 7,500   |   |
| David      E. Fountain       |   |              | — |   |
| Michael      A. Lawler       |   |              | — |   |
| Deanne      M. Tully         |   |              | — |   |
| Steven      M. Beckerman     |   |              | — |   |
| Total      incentive payout  |   | $                 | 516,763 |   |

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| ·   | any      person, entity, or affiliated group becoming the beneficial owner or      owners of more than 50% of the outstanding equity securities of Tier, or      otherwise becoming entitled to vote shares representing more than 50% of      the undiluted total voting power of our then-outstanding securities      eligible to vote to elect members of theBoard; |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | a      consolidation or merger (in one transaction or a series of related      transactions) of Tier pursuant to which the holders of our equity      securities immediately prior to such transaction or series of transactions      would not be the holders immediately after such transaction or series of      related transactions of more than 50% of the securities eligible to vote      to elect members of the Board of the entity surviving such transaction or      series of related transactions; or |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | the      sale, lease, exchange, or other transfer (in one transaction or a series      of related transactions) of all or substantially all of the assets of      Tier. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

Perquisites and Benefits

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| Chief      Executive Officer Perquisites |
|------------------------------------------|

Change of Control

| ·   | any      person, entity or affiliated group becoming the beneficial owner or owners      of more than 50% of the outstanding equity securities of Tier, or      otherwise becoming entitled to vote shares representing more than 50% of      the undiluted total voting power of our then-outstanding securities      eligible to vote to elect members of theBoard; |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | a      consolidation or merger (in one transaction or a series of related      transactions) of Tier pursuant to which the holders of our equity      securities immediately prior to such transaction or series of transactions      would not be the holders immediately after such transaction or series of      related transactions of more than 50% of the securities eligible to vote      to elect members of the Board of the entity surviving such transaction or      series of related transactions; |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | the      sale, lease, exchange or other transfer (in one transaction or a series of      related transactions) of all or substantially all of the assets of      Tier; |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | the      dissolution or liquidation of Tier;or |
|--------------------|------------------------------------------------|

| ·   | the      date on which (i) we consummate a "going private" transaction pursuant to      Section 13 and Rule 13e-3 of the Exchange Act, or (ii) no longer have a      class of equity securities registered under the Exchange Act    . |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| ·   | any      person, entity or affiliated group becoming the beneficial owner or owners      of more than 50% of the outstanding equity securities of Tier, or of a      subsidiary that holds substantial assets or is the primary location of the      strategic business unit or practice unit in which Mr. Beckerman was      engaged or otherwise becoming entitled to vote shares representing more      than 50% of the undiluted total voting power of the then-outstanding      securities eligible to vote to elect members of the board of directors or      of the business unit or practice unit's board of  directors. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | any      person, entity or affiliated group becoming the beneficial owner or owners      of more than 35% of the outstanding equity securities of Tier, or      otherwise becoming entitled to vote shares representing more than 35% of      the undiluted total voting power of our then-outstanding securities      eligible to vote to elect members of theBoard; |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | a      consolidation or merger (in one transaction or a series of related      transactions) of Tier pursuant to which the holders of our equity      securities immediately prior to such transaction or series of related      transactions would not be the holders immediately after such transaction      or series of related transactions of at least 65% of the securities      eligible to elect members of the board of directors of the entity      surviving such transaction or series of related transactions;      or |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | the      sale, lease, exchange or other transfer (in one transaction or a series of      related transactions) of all or substantially all of the assets of      Tier. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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SUMMARY COMPENSATION TABLE

| Name      and principal position                                                   | Year   |   | Salary($) |    |   | Bonus($)      (1) |    |    | Stock      awards ($)(2) |   |    | Option      awards($)      (2) |   |   | Non-equity      incentive plan compensation($)      (3) |    |   | All      othercompensation($)      (4) |    |    | Total($) |   |
|------------------------------------------------------------------------------------|--------|--------|-----------|---------|--------|-------------------|---------|---------|-------------------------------|--------|---------|--------------------------------|--------|--------|---------------------------------------------------------|---------|--------|----------------------------------------|---------|---------|----------|--------|
| Ronald      L. RossettiChief      Executive Officer,Chairman      of the Board     | 2008   |   | $         | 589,231 |   |              | $       | 390,513 |                          |   | $       | 264,583                        |   |   | $                                                       | — |   |                                   | $       | — |     |   | $ | 278,363 |   |   | $ | 1,522,690 |   |
| 2007                                                                               |   |   | 600,000   |    |   |              | 600,000 |    |                          |   | — |                           |   |   | 119,375                                                 |    |   |                                   | — |    |     |   | 230,710 |   |   |   | 1,550,085 |   |
|                                                                               |   |   |      |    |   |              |    |    |                          |   |    |                           |   |   |                                                    |    |   |                                   |    |    |     |   |   |   |   |   |   |   |   |
|                                                                               |   |   |      |    |   |              |    |    |                          |   |    |                           |   |   |                                                    |    |   |                                   |    |    |     |   |   |   |   |   |   |   |   |
| Ronald      W. Johnston (5)Senior      Vice President,Chief      Financial Officer | 2008   |   |      | 172,158 |   |              |    | 68,750  |                          |   |    | —                        |   |   |                                                    | 58,326  |   |                                   |    | — |     |   |   | 4,943 |   |   |   | 304,177 |   |
|                                                                               |   |   |      |    |   |              |    |    |                          |   |    |                           |   |   |                                                    |    |   |                                   |    |    |     |   |   |   |   |   |   |   |   |
|                                                                               |   |   |      |    |   |              |    |    |                          |   |    |                           |   |   |                                                    |    |   |                                   |    |    |     |   |   |   |   |   |   |   |   |
| Kevin      C. ConnellSenior      Vice PresidentSales      and Marketing            | 2008   |   |      | 251,923 |   |              |    | 50,000  |                          |   |    | —                        |   |   |                                                    | 62,270  |   |                                   |    | — |     |   |   | 6,685 |   |   |   | 370,878 |   |
| 2007                                                                               |   |   | 245,796   |    |   |              | — |    |                          |   | — |                           |   |   | 121,177                                                 |    |   |                                   | 167,808 |    |     |   | 19,482 |   |   |   | 554,263 |   |
|                                                                               |   |   |      |    |   |              |    |    |                          |   |    |                           |   |   |                                                    |    |   |                                   |    |    |     |   |   |   |   |   |   |   |   |
|                                                                               |   |   |      |    |   |              |    |    |                          |   |    |                           |   |   |                                                    |    |   |                                   |    |    |     |   |   |   |   |   |   |   |   |
| Keith      S. OmsbergVice      President,General      Counseland      Secretary    | 2008   |   |      | 188,000 |   |              |    | 92,500  |                          |   |    | —                        |   |   |                                                    | 50,706  |   |                                   |    | — |     |   |   | 5,585 |   |   |   | 336,791 |   |
|                                                                               |   |   |      |    |   |              |    |    |                          |   |    |                           |   |   |                                                    |    |   |                                   |    |    |     |   |   |   |   |   |   |   |   |

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|        Name      and principal position                                                                                                                                                    |        Year |   |  Salary  ($)  |    |   |  Bonus      ($)      (1)  |    |    |  Stock      awards ($) (2)  |   |    |  Option      awards ($) (2)  |   |   |  Non-equity      incentive plan compensation ($)      (3)  |    |   |  All      other compensation ($) (4)  |    |    | Total      ($)  |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------|--------|-----------------------------------|---------|--------|-------------------------------------|---------|---------|---------------------------------------|--------|---------|----------------------------------------|--------|--------|----------------------------------------------------------------------|---------|--------|-------------------------------------------------|---------|---------|----------------------|--------|
| David      E. Fountain      (6)             Senior Vice              President,Chief      Financial Officer and Treasurer | 2008             |   |                              | 181,731 |   |                                |    | — |                                  |   |    | —                                |   |   |                                                                 | 52,969  |   |                                            |    | — |                 |   |   | 147,987 |   |   |   | 382,687 |   |
| 2007                                                                                                                                                                                            |             |   | 338,942                           |    |   |                                | 50,000  |    |                                  |   | — |                                   |   |   | 67,313                                                               |    |   |                                            | 175,000 |    |                 |   | 137,174 |   |   |   | 768,429 |   |
|                                                                                                                                                                                            |             |   |                              |    |   |                                |    |    |                                  |   |    |                                   |   |   |                                                                 |    |   |                                            |    |    |                 |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                            |             |   |                              |    |   |                                |    |    |                                  |   |    |                                   |   |   |                                                                 |    |   |                                            |    |    |                 |   |   |   |   |   |   |   |   |
| Michael      A. Lawler      (7)             Senior Vice              PresidentElectronic      PaymentProcessing           | 2008             |   |                              | 232,442 |   |                                |    | — |                                  |   |    | —                                |   |   |                                                                 | 71,313  |   |                                            |    | — |                 |   |   | 272,008 |   |   |   | 575,763 |   |
| 2007                                                                                                                                                                                            |             |   | 234,402                           |    |   |                                | — |    |                                  |   | — |                                   |   |   | 67,845                                                               |    |   |                                            | 21,000  |    |                 |   | 5,606 |   |   |   | 328,853 |   |
|                                                                                                                                                                                            |             |   |                              |    |   |                                |    |    |                                  |   |    |                                   |   |   |                                                                 |    |   |                                            |    |    |                 |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                            |             |   |                              |    |   |                                |    |    |                                  |   |    |                                   |   |   |                                                                 |    |   |                                            |    |    |                 |   |   |   |   |   |   |   |   |
| Deanne      M. Tully (8)             Vice President,General      Counsel andCorporate      Secretary                                                         | 2008             |   |                              | 110,846 |   |                                |    | — |                                  |   |    | —                                |   |   |                                                                 | 21,507  |   |                                            |    | — |                 |   |   | 255,696 |   |   |   | 388,049 |   |
| 2007                                                                                                                                                                                            |             |   | 219,117                           |    |   |                                | — |    |                                  |   | — |                                   |   |   | 48,805                                                               |    |   |                                            | — |    |                 |   | 5,204 |   |   |   | 273,126 |   |
|                                                                                                                                                                                            |             |   |                              |    |   |                                |    |    |                                  |   |    |                                   |   |   |                                                                 |    |   |                                            |    |    |                 |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                            |             |   |                              |    |   |                                |    |    |                                  |   |    |                                   |   |   |                                                                 |    |   |                                            |    |    |                 |   |   |   |   |   |   |   |   |
| Steven      M. Beckerman (9)Senior      Vice President,Government      BusinessProcess      Outsourcing                                                                                         | 2008             |   |                              | 221,692 |   |                                |    | — |                                  |   |    | —                                |   |   |                                                                 | 106,356 |   |                                            |    | — |                 |   |   | 464,947 |   |   |   | 792,995 |   |
| 2007                                                                                                                                                                                            |             |   | 220,000                           |    |   |                                | — |    |                                  |   | — |                                   |   |   | 61,071                                                               |    |   |                                            | — |    |                 |   | 5,204 |   |   |   | 286,275 |   |

| Name                    | Year   | Employment      agreement |    |   | Discretionary |    |    | Total      bonus payout |   |
|-------------------------|--------|---------------------------|---------|--------|---------------|---------|---------|-------------------------|--------|
| Ronald      L. Rossetti | 2008   | $                         | 166,667 |   |          | $       | 223,846 |                    |   | $ | 390,513 |   |
| 2007                    |   | 600,000                   |    |   |          | — |    |                    |   | 600,000 |   |
|                    |   |                      |    |   |          |    |    |                    |   |   |   |   |
| Ronald      W. Johnston | 2008   |                      | 68,750  |   |          |    | — |                    |   |   | 68,750 |   |
|                    |   |                      |    |   |          |    |    |                    |   |   |   |   |
| Kevin      C. Connell   | 2008   |                      | — |   |          |    | 50,000  |                    |   |   | 50,000 |   |
|                    |   |                      |    |   |          |    |    |                    |   |   |   |   |
| Keith      S. Omsberg   | 2008   |                      | — |   |          |    | 92,500  |                    |   |   | 92,500 |   |
|                    |   |                      |    |   |          |    |    |                    |   |   |   |   |
| David      E. Fountain  | 2007   |                      | — |   |          |    | 50,000  |                    |   |   | 50,000 |   |

|   | See      page 10 for additional information on bonus  payments. |
|--------|----------------------------------------------------------------------|

| (2)            | The      amounts included in these columns reflect the value of stock awards and      stock option awards that were recognized as an expense for financial      statement reporting purposes in fiscal 2008 and 2007, calculated pursuant      to Statement of Financial Accounting Standards 123R—Share-Based Payment,      excluding any estimate of forfeitures.  Accordingly, the columns      include amounts relating to awards granted during and prior to the year      indicated.  The following table summarizes the amounts shown in      the "Stock Awards" and "Option Awards" columns and the amount included for      each such award for fiscal 2008.  Assumptions used in the      calculation of these amounts and the amounts for fiscal 2007 are included      in footnote 13 to the audited consolidated financial statements included      in our annual report on Form 10-K for the fiscal year ended      September 30, 2008. |
|-----------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|                     |   | Stock      Awards  |    |   | Option      Awards                                        |    |
|--------------------------|--------|--------------------|---------|--------|-----------------------------------------------------------|---------|
| Name                     |   | Date      of award |    |   | Total      number of shares underlying shares awarded (#) |    |   | Amount      included in fiscal 2008 ($) |   |   | Date      of award |   |   | Total      number of shares underlying options awarded (#) |   |   | Amount      included in fiscal 2008 ($) |   |
| Ronald      L. Rossetti  |   | 4/30/08            |    |   |                                                      | 550,000 |   |   | $ | 264,583 |   |   |   | — |   |   |   | — |   |   | $ | — |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Ronald      W. Johnston  |   |               | — |   |                                                      |    | — |   |   |   | — |   |   | 7/1/08 |   |   |   | 200,000 |   |   |   | 58,326 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Kevin      C. Connell    |   |               | — |   |                                                      |    | — |   |   |   | — |   |   | 10/4/02 |   |   |   | 25,000 |   |   |   | 608 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   | 7/3/03 |   |   |   | 25,000 |   |   |   | 19,265 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   | 12/1/03 |   |   |   | 5,000 |   |   |   | 5,122 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   | 11/1/04 |   |   |   | 3,000 |   |   |   | 2,891 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   | 9/13/06 |   |   |   | 10,000 |   |   |   | 6,851 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   | 11/28/06 |   |   |   | 40,000 |   |   |   | 27,533 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | 62,270 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Keith      S. Omsberg    |   |               | — |   |                                                      |    | — |   |   |   | — |   |   | 12/1/03 |   |   |   | 3,000 |   |   |   | 3,073 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   | 11/1/04 |   |   |   | 3,000 |   |   |   | 2,891 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   | 9/13/06 |   |   |   | 10,000 |   |   |   | 6,852 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   | 10/1/07 |   |   |   | 30,000 |   |   |   | 25,453 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   | 12/10/07 |   |   |   | 20,000 |   |   |   | 12,437 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | 50,706 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| David      E. Fountain   |   |               | — |   |                                                      |    | — |   |   |   | — |   |   | 8/12/05 |   |   |   | 75,000 |   |   |   | 35,655 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   | 8/24/06 |   |   |   | 40,000 |   |   |   | 17,314 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | 52,969 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Michael      A. Lawler   |   |               | — |   |                                                      |    | — |   |   |   | — |   |   | 11/1/04 |   |   |   | 50,000 |   |   |   | 48,179 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   | 8/24/06 |   |   |   | 40,000 |   |   |   | 23,134 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | 71,313 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Deanne      M. Tully     |   |               | — |   |                                                      |    | — |   |   |   | — |   |   | 12/1/03 |   |   |   | 10,000 |   |   |   | 5,124 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   | 11/1/04 |   |   |   | 10,000 |   |   |   | 4,819 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   | 8/24/06 |   |   |   | 40,000 |   |   |   | 11,564 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | 21,507 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Steven      M. Beckerman |   |               | — |   |                                                      |    | — |   |   |   | — |   |   | 4/7/06 |   |   |   | 50,000 |   |   |   | 62,439 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   | 8/24/06 |   |   |   | 40,000 |   |   |   | 43,917 |   |
|                     |   |               |    |   |                                                      |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | 106,356 |   |

| Name                   | Year   |   | Incentive      plan |    |   | Total      non-equity incentive payout |   |
|------------------------|--------|--------|---------------------|---------|--------|----------------------------------------|--------|
| Kevin      C. Connell  | 2007   |   |                | 167,808 |   |                                   |   | 167,808 |   |
|                   |   |   |                |    |   |                                   |   |   |   |
| Michael      A. Lawler | 2007   |   |                | 21,000  |   |                                   |   | 21,000 |   |

|          (4)          Consists      of:· the      aggregate incremental cost to Tier of providing perquisites and other      personal benefits;· company      matching contributions under 401(k) plans;· tax      reimbursement payments relating to certain business and non-business      travel; and· severance      expenses.The      following table summarizes the amounts shown in the "All Other      Compensation" column: |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----

| Name                     | Year   |   | Perquisites      (a) |    |   |   | 401    | (k)    |   | Tax      reimbursement |   |    | Severance      (b) |   |   | Total      all other compensation |   |
|--------------------------|--------|--------|----------------------|---------|--------|--------|--------|--------|--------|------------------------|--------|---------|--------------------|--------|--------|-----------------------------------|--------|
| Ronald      L. Rossetti  | 2008   |   | $                    | 183,338 |   |   | $      | 6,900  |   |                   | $      | 88,125  |               |   | $      | —                           |   |   | $ | 278,363 |   |
| Ronald      L. Rossetti  | 2007   |   |                 | 191,435 |   |   |   | 6,750  |   |                   |   | 32,525  |               |   |   | —                           |   |   |   | 230,710 |   |
|                     |   |   |                 |    |   |   |   |   |   |                   |   |    |               |   |   |                              |   |   |   |   |   |
| Ronald      W. Johnston  | 2008   |   |                 | — |   |   |   | 4,943  |   |                   |   | — |               |   |   | —                           |   |   |   | 4,943 |   |
|                     |   |   |                 |    |   |   |   |   |   |                   |   |    |               |   |   |                              |   |   |   |   |   |
| Kevin      C. Connell    | 2008   |   |                 | — |   |   |   | 6,685  |   |                   |   | — |               |   |   | —                           |   |   |   | 6,685 |   |
| Kevin      C. Connell    | 2007   |   |                 | 13,648  |   |   |   | 5,834  |   |                   |   | — |               |   |   | —                           |   |   |   | 19,482 |   |
|                     |   |   |                 |    |   |   |   |   |   |                   |   |    |               |   |   |                              |   |   |   |   |   |
| Keith      S. Omsberg    | 2008   |   |                 | — |   |   |   | 5,585  |   |                   |   | — |               |   |   | —                           |   |   |   | 5,585 |   |
|                     |   |   |                 |    |   |   |   |   |   |                   |   |    |               |   |   |                              |   |   |   |   |   |
| David      E. Fountain   | 2008   |   |                 | 40,371  |   |   |   | 5,574  |   |                   |   | 23,921  |               |   |   | 78,121                            |   |   |   | 147,987 |   |
| David      E. Fountain   | 2007   |   |                 | 88,310  |   |   |   | 6,750  |   |                   |   | 42,114  |               |   |   | —                           |   |   |   | 137,174 |   |
|                     |   |   |                 |    |   |   |   |   |   |                   |   |    |               |   |   |                              |   |   |   |   |   |
| Michael      A. Lawler   | 2008   |   |                 | — |   |   |   | 6,750  |   |                   |   | — |               |   |   | 265,258                           |   |   |   | 272,008 |   |
| Michael      A. Lawler   | 2007   |   |                 | — |   |   |   | 5,606  |   |                   |   | — |               |   |   | —                           |   |   |   | 5,606 |   |
|                     |   |   |                 |    |   |   |   |   |   |                   |   |    |               |   |   |                              |   |   |   |   |   |
| Deanne      M. Tully     | 2008   |   |                 | — |   |   |   | 4,173  |   |                   |   | — |               |   |   | 251,523                           |   |   |   | 255,696 |   |
| Deanne      M. Tully     | 2007   |   |                 | — |   |   |   | 5,204  |   |                   |   | — |               |   |   | —                           |   |   |   | 5,204 |   |
|                     |   |   |                 |    |   |   |   |   |   |                   |   |    |               |   |   |                              |   |   |   |   |   |
| Steven      M. Beckerman | 2008   |   |                 | — |   |   |   | 6,600  |   |                   |   | — |               |   |   | 458,347                           |   |   |   | 464,947 |   |
| Steven      M. Beckerman | 2007   |   |                 | — |   |   |   | 5,204  |   |                   |   | — |               |   |   | —                           |   |   |   | 5,204 |   |

| (a)   See      Perquisites and      Benefits in the Compensation Discussion and Analysis on      page 13 for a discussion on perquisites provided             to executives. Perquisites include:· expenses      for corporate apartments, including utilities;· air      and ground transportation, meals and lodging for personal travel;      and· legal      consultation fees relating to negotiation and review of employment      agreement.The      following table summarizes the amounts shown in the "Perquisites"      column: |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| Name                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | Year   |   | Corporate      apartment |   |   | Travel |   |   | Legal      consultation |   |   | Other |   |
| Ronald      L. Rossetti                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | 2008   |   | $ | 39,096 |   |   | $ | 113,431 |   |   | $ | 30,811 |   |   | $ | — |   |
| Ronald      L. Rossetti *                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | 2007   |   |   | 41,232 |   |   |   | 130,375 |   |   |   | 19,828 |   |   |   | — |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Kevin      C. Connell *                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | 2008   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | — |   |
| 2007                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   | — |   |   |   | 13,648 |   |   |   | — |   |   |   | — |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| David      E. Fountain                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | 2008   |   |   | 20,420 |   |   |   | 19,951 |   |   |   | — |   |   |   | — |   |
| David      E. Fountain                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | 2007   |   |   | 34,166 |   |   |   | 32,144 |   |   |   | 22,000 |   |   |   | — |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| *            Includes travel by chartered private jet for business meeting which Mr.      Connell and Mr. Rossetti attended. Total cost was         $27,295      and is split equally between Mr. Connell and Mr.      Rossetti.                                                                                                                                                                                                                                                                                                                |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| (b)         The amount in the severance column consists of severance payments and      reimbursement for personal time off accrued              but not used as of termination date.                                                                                                                                                                                                                                                                                                                                                                                          |   |

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|                     |                                              | Estimated      future payouts underNon-Equity      Incentive Plan Awards (1)          | All      other stock awards: Number of shares of stock(#) (5)                   | All      other option awards: Number of Securities Underlying      Options(#) |                                                                |                                                          |
|--------------------------|---------------------------------------------------|---------------------------------------------------------------------------------------|---------------------------------------------------------------------------------|-------------------------------------------------------------------------------|---------------------------------------------------------------------|---------------------------------------------------------------|
| Name                     | Grant      date                                   | Threshold      ($) (2)                                                                | Target($)      (3)                                                              | Maximum      ($) (4)                                                          | Exercise      or base price of option awards ($) (6)                | Grant      date fair value of stock and option awards ($) (7) |
| Ronald      L. Rossetti  | 04/30/08      (8)                                 |     $   —                                    | $    —                                                | $    —                                              |     550,000                                     |       —                   | $    — | $    — |
|                     |                                              |                                                                                  |                                                                            |                                                                          |                                                                |                                                          |   |   |
| Ronald      W. Johnston  | 07/01/08      (9)                                 |               —                         |     68,750                                                  |     103,125                                               |       —                         |     200,000      (15)                     |             8.01 |     701,840 |
|                     |                                              |                                                                                  |                                                                            |                                                                          |                                                                |                                                          |   |   |
| Kevin      C. Connell    | 12/10/07      (10)                                |             34,321                                      |     57,051                                                  |     114,103                                               |           — |       —                   |       — |       — |
|                     |                                              |                                                                                  |                                                                            |                                                                          |                                                                |                                                          |   |   |
| Keith      S. Omsberg    | 12/10/07      (11)                                |               9,870                           |     16,450                                                  |            32,900                                    |           — |       —                   |                — |       — |
| 10/01/07      (12)       |        —      |       —                                                |                  — |                —           |      30,000    (16)                        |            10.20                     |     127,614 |
| 12/10/07      (12)       |        — |                —                   |                  — |                —           |      20,000      (16)                           |              9.25          |            77,152 |
|                     |                                              |                                                                                  |                                                                            |                                                                          |                                                                |                                                          |   |   |
| David      E. Fountain   | 12/10/07      (13)                                |        47,923                                      |     79,872                                                  |     159,744                                               |                — |       —                   |                 — |                — |
|                     |                                              |                                                                                  |                                                                            |                                                                          |                                                                |                                                          |   |   |
| Michael      A. Lawler   | 12/10/07      (14)                                |        32,451                                      |     54,085                                                  |     108,170                                               |                — |       —                   |                 — |                — |
|                     |                                              |                                                                                  |                                                                            |                                                                          |                                                                |                                                          |   |   |
| Deanne      M. Tully     | —                                           |                   — |                —             |       —                                   |                — |       —                   |                 — |                — |
|                     |                                              |                                                                                  |                                                                            |                                                                          |                                                                |                                                          |   |   |
| Steven      M. Beckerman | —                                           |                   — |                —             |       —                                   |                — |       —                   |                 — |                — |

| (1)   For      additional information concerning performance metrics and payouts of      non-equity incentive plan awards see page 10.                                                                                                                                                                                                                                                                                    |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2)   The      threshold amount represents the amounts payable to the executive if we met      a specific percentage of our corporate performance goal and practice unit      performance goal, if applicable, for fiscal 2008 under the applicable      plans.                                                                                                                                                           |
| (3)        The target amount represents the amounts payable to the executive if we      met our corporate performance goal and, if applicable,  practice      unit performance goal for fiscal 2008 under the applicable      plans.                                                                                                                                                                                 |
| (4)   The      maximum estimated future payout for Mr. Johnston was 75% of his base      salary from April 2008 – September 2008.  The maximum estimated      future payout for Messrs. Connell, Fountain and Lawler represent the      amounts payable to the executive if we met 107% of our corporate      performance goal, and , if applicable, practice unit performance      goal.                 |
| (5)        The shares vest April 30, 2011 provided the following share price      performance targets are met and maintained for 60 consecutive days:      180,000 shares at share target price of $11, 185,000 shares at share      target price of $13, and 185,000 shares at target price of      $15.  Of the 185,000 shares at target price of $15, 50,000      shares are intended to be settled in cash. |
| (6)         The exercise price of the options granted to the individuals shown above      was the closing price of Tier's common stock on the day prior to the grant      date.                                                                                                                                                                                                                                           |
| (7)         Represents the full grant date fair value of each equity-based award,      computed in accordance with SFAS 123R.                                                                                                                                                                                                                                                                                             |
| (8)         Awarded under the terms of Mr. Rossetti’s employment      agreement.                                                                                                                                                                                                                                                                                                                                    |
| (9)         Awarded under the terms of Mr. Johnston’s employment      agreement.                                                                                                                                                                                                                                                                                                                                    |
| (10)       Awarded under the MIP, adopted by the Compensation Committee on December      10, 2007.  On July 22, 2008, the Committee determined the      performance metrics would not be met, and no awards were made under the      MIP.                                                                                                                                                                                 |
| (11)       Awarded under the MIP, adopted by the Compensation Committee on December      10, 2007.  On July 22, 2008, the Committee determined the      performance metrics would not be met, and no awards were made under the      MIP.                                                                                                                                                                                 |
| (12)       Award under the Company’s Amended and Restated 2004 Stock Incentive      Plan.                                                                                                                                                                                                                                                                                                                                     |
| (13)       Awarded under the MIP, adopted by the Compensation Committee on December      10, 2007.  On July 22, 2008, the Committee determined the      performance metrics would not be met, and no awards were made under the      MIP.                                                                                                                                                                                 |
| (14)       Awarded under the MIP, adopted by the Compensation Committee on December      10, 2007.  On July 22, 2008, the Committee determined the      performance metrics would not be met, and no awards were made under the      MIP.                                                                                                                                                                                 |
| (15)       These options were awarded to Mr. Johnston upon his hire.  These      options vest as to 34% of the underlying shares the first year and 33%      each subsequent year on the anniversary of the date granted and expire in      ten years.                                                                                                                                                                    |
| (16)       Of the 50,000 total options awarded to Mr. Omsberg, 20,000 were merit      based and 30,000 were awarded in connection with his promotion to      Corporate Secretary.  These options vest as to 20% on the      anniversary of the date granted and expire in ten  years.                                                                                                                                     |

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|                         |   | Option      Awards                                                     |    |   | Stock      Awards                                                                 |   |
|------------------------------|--------|------------------------------------------------------------------------|---------|--------|-----------------------------------------------------------------------------------|--------|
| Name                         |   | Number      of securities underlying unexercised options(#)Exercisable |    |   | Number      of securities underlying unexercised options(#)Unexercisable      (a) |   |   | Option      exercise price($) |   |   | Option      expiration date |   |   | Number      of shares or units of stock that have not vested (#) |   |   | Market      value of shares or units of stock that have not vested ($) |   |   | Equity      incentive plan awards: Number of unearned shares, units, or other rights      that have not vested (#) (b) |   |   | Equity      incentive plan awards: Market or payout value of unearned shares, units or      other rights that have not vested ($) (c) |   |
|                         |   |                                                                   |    |   |                                                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Ronald      L. Rossetti      |   |                                                                   | 10,000  |   |                                                                              |   | — |   |   | $ | 17.75 |   |   | 01/27/09 |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 20,000  |   |                                                                              |   | — |   |   |   | 6.81 |   |   | 07/25/09 |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 25,000  |   |                                                                              |   | — |   |   |   | 6.94 |   |   | 01/21/11 |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 10,000  |   |                                                                              |   | — |   |   |   | 19.56 |   |   | 01/22/12 |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 10,000  |   |                                                                              |   | — |   |   |   | 13.75 |   |   | 01/30/13 |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 15,000  |   |                                                                              |   | — |   |   |   | 8.62 |   |   | 01/27/14 |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 5,000   |   |                                                                              |   | — |   |   |   | 9.77 |   |   | 10/07/14 |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 20,000  |   |                                                                              |   | — |   |   |   | 8.30 |   |   | 06/29/15 |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 300,000 |   |                                                                              |   | — |   |   |   | 5.50 |   |   | 07/25/16 |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   |    |   |                                                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | 180,000 |   |   | $ | 1,324,800 |   |
|                         |   |                                                                   |    |   |                                                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | 185,000 |   |   |   | 1,361,600 |   |
|                         |   |                                                                   |    |   |                                                                              |   |   |   |   |   |   |   |   |   |   |   |   | 50,000 | (d) |   | $ | 368,000 |   |   |   | 135,000 | (d) |   |   | 993,600 |   |
|                         |   |                                                                   | 415,000 |   |                                                                              |   | — |   |   |   |   |   |   |   |   |   |   | 50,000 |   |   |   |   |   |   |   | 500,000 |   |   |   |   |   |
|                         |   |                                                                   |    |   |                                                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Ronald      W. Johnston      |   |                                                                   | — |   |                                                                              |   | 200,000 | (1) |   |   | 8.01 |   |   | 06/30/18 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   |    |   |                                                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   |    |   |                                                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Kevin      C. Connell        |   |                                                                   | 25,000  |   |                                                                              |   | — |   |   |   | 16.90 |   |   | 10/03/12 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 25,000  |   |                                                                              |   | — |   |   |   | 7.86 |   |   | 07/02/13 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 4,000   |   |                                                                              |   | 1,000 | (2) |   |   | 7.81 |   |   | 11/30/13 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 1,800   |   |                                                                              |   | 1,200 | (3) |   |   | 8.60 |   |   | 10/31/14 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 4,000   |   |                                                                              |   | 6,000 | (4) |   |   | 7.05 |   |   | 09/12/16 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 8,000   |   |                                                                              |   | 32,000 | (5) |   |   | 7.10 |   |   | 11/27/16 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 67,800  |   |                                                                              |   | 40,200 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   |    |   |                                                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Keith      Omsberg           |   |                                                                   | 2,500   |   |                                                                              |   | — |   |   |   | 16.04 |   |   | 07/04/12 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 2,400   |   |                                                                              |   | 600 | (6) |   |   | 7.81 |   |   | 11/30/13 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 1,800   |   |                                                                              |   | 1,200 | (7) |   |   | 8.60 |   |   | 10/31/14 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 4,000   |   |                                                                              |   | 6,000 | (8) |   |   | 7.05 |   |   | 09/12/16 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | — |   |                                                                              |   | 30,000 | (9) |   |   | 10.20 |   |   | 09/30/17 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | — |   |                                                                              |   | 20,000 | (10) |   |   | 9.25 |   |   | 12/09/17 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 10,700  |   |                                                                              |   | 57,800 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   |    |   |                                                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| David      E. Fountain       |   |                                                                   | — |   |                                                                              |   | — |   |   |   | — |   |   |   | — |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   |    |   |                                                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Michael      A. Lawler (e)   |   |                                                                   | 30,000  |   |                                                                              |   | — |   |   |   | 8.60 |   |   | 10/31/14 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 16,000  |   |                                                                              |   | — |   |   |   | 5.95 |   |   | 08/23/16 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 46,000  |   |                                                                              |   | — |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   |    |   |                                                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Deanne      M. Tully         |   |                                                                   | — |   |                                                                              |   | — |   |   |   | — |   |   |   | — |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   |    |   |                                                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Steven      M. Beckerman (f) |   |                                                                   | 30,000  |   |                                                                              |   | — |   |   |   | 8.70 |   |   | 04/06/16 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 24,000  |   |                                                                              |   | — |   |   |   | 5.95 |   |   | 08/23/16 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   | 54,000  |   |                                                                              |   | — |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   |                                                                   |    |   |                                                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

----

----

| Name                    |   | Footnote      reference |   | Vesting      date |           | Number |   |
|-------------------------|--------|-------------------------|--------|-------------------|----------------|--------|--------|
| Ronald      W. Johnston |   |                    | (1     | )                 |  07/01/09 |   |   | 66,666 |   |
|                    |   |                    |   |              |  07/01/10 |   |   | 66,667 |   |
|                    |   |                    |   |              |  07/01/11 |   |   | 66,667 |   |
|                    |   |                    |   |              |           |   |   |   |   |
| Kevin      C. Connell   |   |                    | (2     | )                 |  12/01/08 |   |   | 1,000 |   |
|                    |   |                    |   |              |           |   |   |   |   |
|                    |   |                    | (3     | )                 |  11/01/08 |   |   | 600 |   |
|                    |   |                    |   |              |  11/01/09 |   |   | 600 |   |
|                    |   |                    |   |              |           |   |   |   |   |
|                    |   |                    | (4     | )                 |  09/13/09 |   |   | 2,000 |   |
|                    |   |                    |   |              |  09/13/10 |   |   | 2,000 |   |
|                    |   |                    |   |              |  09/13/11 |   |   | 2,000 |   |
|                    |   |                    |   |              |           |   |   |   |   |
|                    |   |                    | (5     | )                 |  11/28/08 |   |   | 8,000 |   |
|                    |   |                    |   |              |  11/28/09 |   |   | 8,000 |   |
|                    |   |                    |   |              |  11/28/10 |   |   | 8,000 |   |
|                    |   |                    |   |              |  11/28/11 |   |   | 8,000 |   |

| Keith      S. Omsberg |   |   | (6     | )      |  12/01/08 |   |   | 600    |   |
|-----------------------|--------|--------|--------|--------|----------------|--------|--------|--------|--------|
|                  |   |   |   |   |           |   |   |   |   |
|                  |   |   | (7     | )      |  11/01/08 |   |   | 600    |   |
|                  |   |   |   |   |  11/01/09 |   |   | 600    |   |
|                  |   |   |   |   |           |   |   |   |   |
|                  |   |   | (8     | )      |  09/13/09 |   |   | 2,000  |   |
|                  |   |   |   |   |  09/13/10 |   |   | 2,000  |   |
|                  |   |   |   |   |  09/13/11 |   |   | 2,000  |   |
|                  |   |   |   |   |           |   |   |   |   |
|                  |   |   | (9     | )      |  10/01/08 |   |   | 6,000  |   |
|                  |   |   |   |   |  10/01/09 |   |   | 6,000  |   |
|                  |   |   |   |   |  10/01/10 |   |   | 6,000  |   |
|                  |   |   |   |   |  10/01/11 |   |   | 6,000  |   |
|                  |   |   |   |   |  10/01/12 |   |   | 6,000  |   |
|                  |   |   |   |   |           |   |   |   |   |
|                  |   |   | (10    | )      |  12/10/08 |   |   | 4,000  |   |
|                  |   |   |   |   |  12/10/09 |   |   | 4,000  |   |
|                  |   |   |   |   |  12/10/10 |   |   | 4,000  |   |
|                  |   |   |   |   |  12/10/11 |   |   | 4,000  |   |
|                  |   |   |   |   |  12/10/12 |   |   | 4,000  |   |

| (b) | The      shares vest April 30, 2011 provided the following share price      performance targets are met and maintained for 60 consecutive      days. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------|

| Share      price performance target |   |   | Number      of units |   |
|-------------------------------------|--------|--------|----------------------|--------|
| $                                   | 11     |   |                 |   | 180,000 |   |
|                                | 13     |   |                 |   | 185,000 |   |
|                                | 15     |   |                 |   | 185,000 | (c) |

| (c) | The      market value was determined by multiplying $7.36 (the closing price of      Tier's stock at September 30, 2008) by the number of      shares. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d)          Of the 185,000 shares at the $15 share price performance target, 50,000      shares are payable in cash. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------|

|   | (e)          Mr. Lawler's employment with us terminated September 26, 2008; as such,      all options ceased vesting on thatdate. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------|

| (f) | Mr.      Beckerman's employment with us terminated September 30, 2008; as such, all      options ceased vesting on thatdate. |
|-----|------------------------------------------------------------------------------------------------------------------------------|

----

----

|                    |   | Option      awards                             |    |
|-------------------------|--------|------------------------------------------------|---------|
| Name                    |   | Number      of shares acquired on exercise (#) |    |   | Value      realized on exercise ($) |   |
| Ronald      L. Rossetti |   |                                           | — |   |   | $ | — |   |
|                    |   |                                           |    |   |   |   |   |   |
| Ronald      W. Johnston |   |                                           | — |   |   |   | — |   |
|                    |   |                                           |    |   |   |   |   |   |
| Kevin      C. Connell   |   |                                           | — |   |   |   | — |   |
|                    |   |                                           |    |   |   |   |   |   |
| Keith      S. Omsberg   |   |                                           | — |   |   |   | — |   |

| David      E. Fountain   |   |   | 150     |   |   |   | 323     |   |
|--------------------------|--------|--------|---------|--------|--------|--------|---------|--------|
|                     |   |   | 200     |   |   |   | 462     |   |
|                     |   |   | 1,349   |   |   |   | 2,765   |   |
|                     |   |   | 4,900   |   |   |   | 10,633  |   |
|                     |   |   | 1,400   |   |   |   | 3,220   |   |
|                     |   |   | 7,999   |   |   |   | 17,403  |   |
|                     |   |   |    |   |   |   |    |   |
| Michael      A. Lawler   |   |   | — |   |   |   | — |   |
|                     |   |   |    |   |   |   |    |   |
| Deanne      M. Tully     |   |   | 8,000   |   |   |   | 15,600  |   |
|                     |   |   |    |   |   |   |    |   |
| Steven      M. Beckerman |   |   | — |   |   |   | — |   |

| ·   | a      conviction of the named executive officer of, or a plea of guilty or nolo contendere by the      named executive officer to, anyfelony; |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | an      intentional violation by the named executive officer of federal or state      securities laws; |
|--------------------|--------------------------------------------------------------------------------------------------------|

| ·   | willful      misconduct or gross negligence by the named executive officer that has or      is reasonably likely to have a material adverse effect on      Tier; |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | a      failure of the named executive officer to perform his or her reasonably      assigned duties for Tier that has or is reasonably likely to have a      material adverse effect on Tier; |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | a      material violation by the named executive officer of any material      provision of our Business Code of Conduct (or successor policies on      similar topics) or any other applicable policies in  place; |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----

| ·   | a      violation by the named executive officer of any provision of our      Proprietary and Confidential Information, Developments, Noncompetition and      Nonsolicitation Agreement with the named executive officers;      or |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | fraud,      embezzlement, theft or dishonesty by the named executive officer against      Tier. |
|--------------------|-------------------------------------------------------------------------------------------------|

| ·   | any      reduction in the named executive officer's base  salary; |
|--------------------|-------------------------------------------------------------------|

| ·   | any      material diminution of the named executive officer's duties,      responsibilities, powers, orauthorities; |
|--------------------|---------------------------------------------------------------------------------------------------------------------|

| ·   | any      relocation of his or her principal place of employment by more than 50      miles or requirement that the executive relocate his or her principal      place of residence by more than 50 miles;or |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | a      material breach by Tier of any material provision of the employment      agreement. |
|--------------------|--------------------------------------------------------------------------------------------|

| Benefits      and payments upon termination |   | Voluntary      termination (1) |    |   | Involuntary      for cause termination (1) |   |    | Involuntary      not for cause termination (2) |   |   | Voluntary      termination with good reason (2) |   |   | Death      or disability (3) |      |   | Change      of control (4) |   |
|---------------------------------------------|--------|--------------------------------|---------|--------|--------------------------------------------|--------|---------|------------------------------------------------|--------|--------|-------------------------------------------------|--------|--------|------------------------------|-----------|--------|----------------------------|--------|
| Salary                                      |   | $                              | 10,769  |   |                                       | $      | 10,769  |                                           |   | $      | 410,769                                         |   |   | $                            | 410,769   |   |                       | $      | 410,769 |   |   | $ | 810,769 |   |
| Bonus                                       |   |                           | 166,667 |   |                                       |   | 166,667 |                                           |   |   | 949,743                                         |   |   |                         | 949,743   |   |                       |   | 558,205 |   |   |   | 783,076 |   |
| Stock      options (5)                      |   |                           | 579,500 |   |                                       |   | 579,500 |                                           |   |   | 579,500                                         |   |   |                         | 579,500   |   |                       |   | 579,500 |   |   |   | 579,500 |   |
| Restricted      stock units (6)             |   |                           | — |   |                                       |   | — |                                           |   |   | —                                         |   |   |                         | —   |   |                       |   | — |   |   |   | — |   |
| Health      benefits                        |   |                           | — |   |                                       |   | — |                                           |   |   | 12,000                                          |   |   |                         | 12,000    |   |                       |   | — |   |   |   | 12,000 |   |
| Perquisites                                 |   |                           | — |   |                                       |   | — |                                           |   |   | —                                         |   |   |                         | —   |   |                       |   | — |   |   |   | — |   |
| Accrued      PTO                            |   |                           | (13,729 | )      |                                       |   | (13,729 | )                                              |   |   | (13,729                                         | )      |   |                         | (13,729   | )      |                       |   | (13,729 | ) |   |   | (13,729 | ) |
| Total                                       |   | $                              | 743,207 |   |                                       | $      | 743,207 |                                           |   | $      | 1,938,283                                       |   |   | $                            | 1,938,283 |   |                       | $      | 1,534,745 |   |   | $ | 2,171,616 |   |

| (1)         Amounts reflect maximum salary earned and prior year bonus accrued but not      paid prior to date of termination and personal time off accrued through      date of occurrence.                                                                                                                                                                                                                                                                                                                                                                                                                             |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2)         Amounts reflect maximum salary earned and prior year bonus accrued but not      yet paid prior to date of termination, one year base salary, bonus equal      to average historic bonus prorated for number of months worked prior to      occurrence, bonus equal to average historic bonus, immediate vesting of      all stock options, restricted stock grants and restricted stock units      already issued under Mr. Rossetti’s Enterprise Value Award, or the EVA      plan, twelve months continuation of health benefits and personal time off      accrued through September 30, 2008. |
| (3)         Amounts reflect maximum salary earned and prior year bonus accrued but not      paid prior to date of termination, one year base salary and bonus equal to      average annual bonus paid for the previous three years, or average      historic bonus and immediate vesting of all stock options, restricted      stock grants, restricted stock units already issued under the EVA plan and      personal time off accrued through September 30, 2008.                                                                                                                                                     |
| (4)         Amounts reflect two times (a) the base salary plus (b) bonus equal to      average historic bonus, immediate vesting of any stock options, restricted      stock grants and restricted stock units already issued under the EVA plan,      twelve months continuation of health benefits and personal time off      accrued through September 30, 2008.                                                                                                                                                                                                                                                 |
| (5)         The amount represents the value of vested options as of September 30,      2008 at a closing price of $7.36.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| (6)    As      of September 30, 2008, the target price for the vesting of the      restricted stock units had not been met, therefore all units were      considered unvested.                                                                                                                                                                                                                                                                                                                                                                                                                                 |

----

----

| Benefits      and payments upon termination |   | Voluntary      termination (1) |    |   | Involuntary      for cause termination (1) |   |    | Involuntary      not for cause termination (2) |   |   | Voluntary      termination with good reason (2) |   |   | Death      or disability (2) |    |   | Change      of control (3) |   |
|---------------------------------------------|--------|--------------------------------|---------|--------|--------------------------------------------|--------|---------|------------------------------------------------|--------|--------|------------------------------------------------------|--------|--------|------------------------------|---------|--------|----------------------------|--------|
| Salary                                      |   | $                              | 7,404   |   |                                       | $      | 7,404   |                                           |   | $      | 282,404                                              |   |   | $                            | 282,404 |   |                       | $      | 282,404 |   |   | $ | 557,404 |   |
| Bonus                                       |   |                           | 68,750  |   |                                       |   | 68,750  |                                           |   |   | 68,750                                               |   |   |                         | 68,750  |   |                       |   | 68,750 |   |   |   | 68,750 |   |
| Stock      options (4)                      |   |                           | — |   |                                       |   | — |                                           |   |   | —                                              |   |   |                         | — |   |                       |   | — |   |   |   | — |   |
| Health      benefits                        |   |                           | — |   |                                       |   | — |                                           |   |   | 12,000                                               |   |   |                         | 12,000  |   |                       |   | 12,000 |   |   |   | 18,000 |   |
| Perquisites                                 |   |                           | — |   |                                       |   | — |                                           |   |   | —                                              |   |   |                         | — |   |                       |   | — |   |   |   | — |   |
| Accrued      PTO                            |   |                           | 12,684  |   |                                       |   | 12,684  |                                           |   |   | 12,684                                               |   |   |                         | 12,684  |   |                       |   | 12,684 |   |   |   | 12,684 |   |
| Total                                       |   | $                              | 88,838  |   |                                       | $      | 88,838  |                                           |   | $      | 375,838                                              |   |   | $                            | 375,838 |   |                       | $      | 375,838 |   |   | $ | 656,838 |   |

| (1)         Amounts reflect maximum salary earned but not paid prior to date of      termination, accrued prior year bonus not paid prior to date of      termination date              and personal time off accrued through date of occurrence.                                                                                                                                                                                                                       |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| (2)         Amounts reflect maximum salary earned but not paid prior to date of      termination, accrued prior year bonus not paid prior to date of      termination, one year base salary, twelve months continuation of health      benefits and personal time off accrued through September 30,      2008.                                                                                                                                                                                        |   |
| (3)         Amounts reflect maximum salary earned but not paid prior to date of      termination, accrued prior year bonus not paid prior to date of      termination, two times (a) base salary and (b) bonus equal to average      historic bonus, bonus equal to average historic bonus prorated for the      number of months worked, immediate vesting of any stock options, eighteen      months continuation of health benefits and personal time off accrued      through September 30, 2008. |   |
| (4)         The amount represents the value of vested options as of September 30,      2008 at a closing price of $7.36.                                                                                                                                                                                                                                                                                                                                                                              |   |

| Benefits      and payments upon termination |   | Voluntary      termination (1) |    |   | Involuntary      for cause termination (1) |   |    | Involuntary      not for cause termination (2) |   |   | Voluntary      termination with good reason (2) |   |   | Death      or disability (2) |    |   | Change      of control (3) |   |
|---------------------------------------------|--------|--------------------------------|---------|--------|--------------------------------------------|--------|---------|------------------------------------------------|--------|--------|-------------------------------------------------|--------|--------|------------------------------|---------|--------|----------------------------|--------|
|                                        |   |                           |    |   |                                       |   |    |                                           |   |   |                                            |   |   |                         |    |   |                       |   |
| Salary                                      |   | $                              | 6,731   |   |                                       | $      | 6,731   |                                           |   | $      | 256,731                                         |   |   | $                            | 256,731 |   |                       | $      | 256,731 |   |   | $ | 506,731 |   |
| Bonus                                       |   |                           | — |   |                                       |   | — |                                           |   |   | —                                         |   |   |                         | — |   |                       |   | — |   |   |   | 335,616 |   |
| Stock      options (4)                      |   |                           | 3,320   |   |                                       |   | 3,320   |                                           |   |   | 3,320                                           |   |   |                         | 3,320   |   |                       |   | 3,320 |   |   |   | 8,100 |   |
| Health      benefits                        |   |                           | — |   |                                       |   | — |                                           |   |   | 12,000                                          |   |   |                         | 12,000  |   |                       |   | 12,000 |   |   |   | 18,000 |   |
| Perquisites                                 |   |                           | — |   |                                       |   | — |                                           |   |   | —                                         |   |   |                         | — |   |                       |   | — |   |   |   | — |   |
| Accrued      PTO                            |   |                           | 42,067  |   |                                       |   | 42,067  |                                           |   |   | 42,067                                          |   |   |                         | 42,067  |   |                       |   | 42,067 |   |   |   | 42,067 |   |
| Total                                       |   | $                              | 52,118  |   |                                       | $      | 52,118  |                                           |   | $      | 314,118                                         |   |   | $                            | 314,118 |   |                       | $      | 314,118 |   |   | $ | 910,514 |   |
|                                        |   |                           |    |   |                                       |   |    |                                           |   |   |                                            |   |   |                         |    |   |                       |   |   |   |   |   |   |   |

----

----

| (1)         Amounts reflect maximum salary earned but not yet paid prior to date of      termination, accrued prior year bonus not yet paid prior to date of      termination and personal time off accrued through September 30,      2008.                                                                                                                                                                                                                                                                                                      |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2)         Amounts reflect maximum salary earned but not yet paid prior to date of      termination, accrued prior year bonus not yet paid prior to date of      termination, one year base salary, twelve months continued health benefits      and personal time off accrued through September 30,    2008.                                                                                                                                                                                                                                    |
| (3)         Mr. Connell's change of control amounts reflect maximum salary earned but      not yet paid prior to date of termination, accrued prior year bonus not      yet paid prior to date of termination, two times (a) base salary and (b)      bonus equal to the average bonus paid over the last three years, immediate      vesting of options that would have vested within eighteen months of      September 30, 2008, eighteen months continued health benefits and      personal time off accrued through September 30,  2008. |
| (4)         The amount represents the value of vested options as of September 30,      2008 at a closing price of $7.36.                                                                                                                                                                                                                                                                                                                                                                                                                          |

| Benefits      and payments upon termination |   | Voluntary      termination (1) |    |   | Involuntary      for cause termination (1) |   |    | Involuntary      not for cause termination (2) |   |   | Voluntary      termination with good reason (2) |   |   | Death      or disability (2) |    |   | Change      of control (3) |   |
|---------------------------------------------|--------|--------------------------------|---------|--------|--------------------------------------------|--------|---------|------------------------------------------------|--------|--------|-------------------------------------------------|--------|--------|------------------------------|---------|--------|----------------------------|--------|
|                                        |   |                           |    |   |                                       |   |    |                                           |   |   |                                            |   |   |                         |    |   |                       |   |
| Salary                                      |   | $                              | 5,115   |   |                                       | $      | 5,115   |                                           |   | $      | 195,115                                         |   |   | $                            | 195,115 |   |                       | $      | 195,115 |   |   | $ | 385,115 |   |
| Bonus                                       |   |                           | — |   |                                       |   | — |                                           |   |   | —                                         |   |   |                         | — |   |                       |   | — |   |   |   | 67,466 |   |
| Stock      options (4)                      |   |                           | 1,240   |   |                                       |   | 1,240   |                                           |   |   | 1,240                                           |   |   |                         | 1,240   |   |                       |   | 1,240 |   |   |   | 1,860 |   |
| Health      benefits                        |   |                           | — |   |                                       |   | — |                                           |   |   | 12,000                                          |   |   |                         | 12,000  |   |                       |   | 12,000 |   |   |   | 18,000 |   |
| Perquisites                                 |   |                           | — |   |                                       |   | — |                                           |   |   | —                                         |   |   |                         | — |   |                       |   | — |   |   |   | — |   |
| Accrued      PTO                            |   |                           | 17,717  |   |                                       |   | 17,717  |                                           |   |   | 17,717                                          |   |   |                         | 17,717  |   |                       |   | 17,717 |   |   |   | 17,717 |   |
| Total                                       |   | $                              | 24,072  |   |                                       | $      | 24,072  |                                           |   | $      | 226,072                                         |   |   | $                            | 226,072 |   |                       | $      | 226,072 |   |   | $ | 490,158 |   |

| (1)         Amounts reflect maximum salary earned but not yet paid prior to date of      termination, accrued prior year bonus not yet paid prior to date of      termination and personal time off accrued through September 30,      2008.                                                                                                                                                                                                                                                                     |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2)         Amounts reflect maximum salary earned but not yet paid prior to date of      termination, accrued prior year bonus not yet paid prior to date of      termination, one year base salary, twelve months continued health benefits      and personal time off accrued through September 30,    2008.                                                                                                                                                                                                   |
| (3)         Amounts reflect maximum salary earned but not yet paid prior to date of      termination, accrued prior year bonus not yet paid prior to date of      termination, two times (a) base salary and (b) bonus equal to the average      bonus paid over the preceding three years, immediate vesting of options      that would have vested within eighteen months of September 30, 2008,      eighteen months continued health benefits and personal time off accrued      through September 30, 2008. |
| (4)        The amount represents the value of vested options as of September 30,      2008 at a closing price of $7.36.                                                                                                                                                                                                                                                                                                                                                                                               |

----

----

DIRECTOR COMPENSATION

| Pay      component                                           |   | Fiscal2008 |    |   | EffectiveOctober      1, 2008 |   |
|--------------------------------------------------------------|--------|------------|---------|--------|-------------------------------|--------|
| Board      retainer (payable quarterly in arrears)           |   | $          | 15,000  |   |                          | $      | 20,000 |   |
|                                                         |   |       |    |   |                          |   |   |   |
| Board      member fee (per meeting)                          |   |       |    |   |                          |   |   |   |
| In-person      meeting                                       |   |       | 1,000   |   |                          |   | 1,000 |   |
| Telephonic      meeting                                      |   |       | 1,000   |   |                          |   | 500 |   |
|                                                         |   |       |    |   |                          |   |   |   |
| Committee      chair retainer (payable quarterly in arrears) |   |       |    |   |                          |   |   |   |
| Audit      committee                                         |   |       | 5,000   |   |                          |   | 5,000 |   |
| All      other committees                                    |   |       | — |   |                          |   | 2,500 |   |
|                                                         |   |       |    |   |                          |   |   |   |
| Committee      meeting fee (per meeting)                     |   |       |    |   |                          |   |   |   |
| In-person      meeting                                       |   |       | 1,000   |   |                          |   | 1,000 |   |
| Telephonic      meeting                                      |   |       | 1,000   |   |                          |   | 500 |   |
|                                                         |   |       |    |   |                          |   |   |   |
| Lead      director retainer (payable quarterly in arrears)   |   |       | 5,000   |   |                          |   | 5,000 |   |

| ·   | Death      and disability—Pro rata vesting; immediate  payout |
|--------------------|---------------------------------------------------------------------|

| ·   | Voluntary      resignation—Pro rata vesting; payable at end of 3-year vesting      period |
|--------------------|-------------------------------------------------------------------------------------------------|

| ·   | Termination      for cause—Forfeit entire award |
|--------------------|-------------------------------------------------------|

| ·   | Change-in-control—100%      vesting, payable on date ofchange-in-control |
|--------------------|--------------------------------------------------------------------------------|

----

----

| Name                                                                                                                       |   | Fees      earned or paid in cash ($) |   |   | Option      awards ($) (1) (2) |   |    | Total      ($) |   |
|----------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------|--------|--------|--------------------------------|--------|---------|----------------|--------|
| Charles      W. Berger (Chair Audit      Committee)                                                                        |   | $                                    | 54,000 |   |                           | $      | 153,497 |           |   | $ | 207,497 |   |
| Samuel      Cabot III (Chair      Compensation Committee and Lead Director)                                                |   |                                 | 56,000 |   |                           |   | 153,497 |           |   |   | 209,497 |   |
| John      J. Delucca                                                                                                       |   |                                 | 35,750 |   |                           |   | 63,326  |           |   |   | 99,076 |   |
| Morgan      P. Guenther (Chair      Special Committee for Divestitures and Chair Governance and Nominating      Committee) |   |                                 | 67,000 |   |                           |   | 153,497 |           |   |   | 220,497 |   |
| Philip      G. Heasley                                                                                                     |   |                                 | 3,750  |   |                           |   | 35,422  |           |   |   | 39,172 |   |
| T.      Michael Scott (3)                                                                                                  |   |                                 | 21,250 |   |                           |   | 90,171  |           |   |   | 111,421 |   |
| Bruce      R. Spector (3)                                                                                                  |   |                                 | 21,250 |   |                           |   | 90,171  |           |   |   | 111,421 |   |
| James      R. Stone (4)                                                                                                    |   |                                 | 31,750 |   |                           |   | 63,326  |           |   |   | 95,076 |   |

| (1) | The      amounts included in this column reflect the value of option awards that      were recognized as an expense for financial statement reporting purposes      in fiscal 2008, calculated pursuant to SFAS 123R.  Assumptions      used in the calculation of these amounts are included in footnote 13 to      the audited consolidated financial statements included in our annual      report on Form 10-K for the fiscal year ended September 30,      2008.  The following table sets forth each option award      represented in the column and the amount included for each such      award: |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Name                                                                                                                                                                                                                                                                                                                                                                                                                  | Date      of award |   | Number      of shares underlying options (#) |   |   | Amount      included in fiscal 2008 ($) |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------|--------|----------------------------------------------|--------|--------|-----------------------------------------|--------|
| Charles      W. Berger                                                                                                                                                                                                                                                                                                                                                                                                | 08/24/06           |   |                                         | 40,000 | *      |                                    | $      | 90,171 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                  | 02/28/08           |   |                                         | 20,000 |   |                                    |   | 63,326 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                  |               |   |                                         |   |   |                                    |   |   |   |
| Samuel      Cabot III                                                                                                                                                                                                                                                                                                                                                                                                 | 08/24/06           |   |                                         | 40,000 | *      |                                    |   | 90,171 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                  | 02/28/08           |   |                                         | 20,000 |   |                                    |   | 63,326 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                  |               |   |                                         |   |   |                                    |   |   |   |
| John      J. Delucca                                                                                                                                                                                                                                                                                                                                                                                                  | 02/28/08           |   |                                         | 20,000 |   |                                    |   | 63,326 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                  |               |   |                                         |   |   |                                    |   |   |   |
| Morgan      P. Guenther                                                                                                                                                                                                                                                                                                                                                                                               | 08/24/06           |   |                                         | 40,000 | *      |                                    |   | 90,171 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                  | 02/28/08           |   |                                         | 20,000 |   |                                    |   | 63,326 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                  |               |   |                                         |   |   |                                    |   |   |   |
| Philip      G. Heasley                                                                                                                                                                                                                                                                                                                                                                                                | 08/01/08           |   |                                         | 10,002 |   |                                    |   | 35,422 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                  |               |   |                                         |   |   |                                    |   |   |   |
| T.      Michael Scott                                                                                                                                                                                                                                                                                                                                                                                                 | 08/24/06           |   |                                         | 40,000 | *      |                                    |   | 90,171 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                  |               |   |                                         |   |   |                                    |   |   |   |
| Bruce      R. Spector                                                                                                                                                                                                                                                                                                                                                                                                 | 08/24/06           |   |                                         | 40,000 | *      |                                    |   | 90,171 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                  |               |   |                                         |   |   |                                    |   |   |   |
| James      R. Stone                                                                                                                                                                                                                                                                                                                                                                                                   | 02/28/08           |   |                                         | 20,000 |   |                                    |   | 63,326 |   |
| *        On August 24, 2006, our non-employee Board members were granted options to      purchase 40,000 shares of common stock, which vest as to 20% of the      underlying shares granted on the anniversary of the grant date. On      December 10, 2007, the Compensation Committee passed a resolution to      accelerate the vesting of these options effective December 7,      2007. |               |

----

----

| Name                    |   | Options      outstanding (#) |    |
|-------------------------|--------|------------------------------|---------|
| Charles      W. Berger  |   |                         | 140,000 |   |
| Samuel      Cabot III   |   |                         | 200,000 |   |
| John      J. Delucca    |   |                         | 40,000  |   |
| Morgan      P. Guenther |   |                         | 150,000 |   |
| Philip      G. Heasley  |   |                         | 10,002  |   |
| James      R. Stone     |   |                         | 38,337  |   |

----

----

|                                                                                                                                    |   | Common      stock beneficially owned |      |
|-----------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------|-----------|
| Name      of beneficial owner (1)                                                                                                       |   | Total      number of shares          |      |   | Percent      of class(2) |   |
| Charles      W. Berger                                                                                                                  |   |                                 | 140,000   | (3) |   |   | * |   |
| Samuel      Cabot III                                                                                                                   |   |                                 | 214,810   | (4) |   |   | 1.1 | % |
| John      J. Delucca                                                                                                                    |   |                                 | 40,000    | (5) |   |   | * |   |
| Morgan      P. Guenther                                                                                                                 |   |                                 | 151,000   | (6) |   |   | * |   |
| Philip      G. Heasley                                                                                                                  |   |                                 | 10,002    | (7) |   |   | * |   |
| David      A. Poe                                                                                                                       |   |                                 | 6,668     | (8) |   |   | * |   |
| James      R. Stone                                                                                                                     |   |                                 | 38,337    | (9) |   |   | * |   |
| Steven      M. Beckerman                                                                                                                |   |                                 | —   |   |   |   | * |   |
| Kevin      C. Connell                                                                                                                   |   |                                 | 77,400    | (10) |   |   | * |   |
| David      E. Fountain                                                                                                                  |   |                                 | —   |   |   |   | * |   |
| Ronald      W. Johnston                                                                                                                 |   |                                 | —   |   |   |   | * |   |
| Michael      A. Lawler                                                                                                                  |   |                                 | 131,704   |   |   |   | * |   |
| Keith      S. Omsberg                                                                                                                   |   |                                 | 21,900    | (11) |   |   | * |   |
| Ronald      L. Rossetti                                                                                                                 |   |                                 | 442,365   | (12) |   |   | 2.2 | % |
| Deanne      M. Tully                                                                                                                    |   |                                 | —   |   |   |   | * |   |
| All      directors and executive officers as a group (13 persons)                                                                       |   |                                 | 1,142,482 | (13) |   |   | 5.5 | % |
| *      Less than 1%                                                                                                                     |   |
| (1)        Address: 10780 Parkridge Blvd, Suite 400, Reston, Virginia      20191.                                             |   |
| (2)        The percentages shown are based on 19,734,863 shares of common stock      outstanding as of January 16, 2009. |   |
| (3)        Consists entirely of shares issuable upon the exercise of options      exercisable on or before March 17, 2009.    |   |
| (4)        Includes 195,000 shares issuable upon the exercise of options exercisable      on or before March 17, 2009.        |   |
| (5)        Consists entirely of shares issuable upon the exercise of options      exercisable on or before March 17, 2009.    |   |
| (6)        Includes 150,000 shares issuable upon the exercise of options exercisable      on or before March 17, 2009.        |   |
| (7)        Consists entirely of shares issuable upon the exercise of options      exercisable on or before March 17, 2009.    |   |
| (8)        Consists entirely of shares issuable upon the exercise of options      exercisable on or before March 17, 2009.    |   |
| (9)        Consists entirely of shares issuable upon the exercise of options      exercisable on or before March 17, 2009.    |   |
| (10) Consists      entirely of shares issuable upon the exercise of options exercisable on or      before March 17, 2009.          |   |
| (11)      Consists entirely of shares issuable upon the exercise of options      exercisable on or before March 17, 2009.               |   |
| (12)      Includes 415,000 shares issuable upon the exercise of options exercisable      on or before March 17, 2009.                   |   |
| (13)      Includes 1,094,307 shares issuable upon the exercise of options      exercisable on or before March 17, 2009.                 |   |

| Significant      Stockholders |   |
|-------------------------------|--------|

| The      following table lists certain persons known by Tier to own beneficially      more than five percent of Tier's outstanding shares of common stock as of      January 16, 2009. |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Name      of beneficial owner      | Amount      and nature of beneficial ownership | Percent      of class |
|------------------------------------|------------------------------------------------|-----------------------|
| Wells      Fargo & Company (1) |  2,624,753                                | 13.3%                 |
| Discovery      Group I, LLC (2)    |  1,957,563                                | 9.9%                  |
| Heartland      Advisors, Inc. (3)  |  1,891,430                                | 9.6%                  |
| Giant      Investment, LLC (4)     |  1,799,322                                | 9.1%                  |
| Dimensional      Fund Advisors (5) |  1,764,020                                | 8.9%                  |
|                               |                                           |                  |

| (1)          Based solely on information contained in a Schedule 13G filed with the SEC      on January 23, 2009 by Wells Fargo & Company and its subsidiary, Wells      Capital Management Incorporated.  The address for Wells Fargo      & Company is 420 Montgomery Street, San Francisco, California      94104.  The address for Wells Capital Management Incorporated is      525 Market Street, San Francisco, California 94105.  This table      reflects the shares of common stock owned by Wells Fargo & Company and      Wells Capital Management Incorporated as of December 31,    2008.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2)          Address: 191 North Wacker Drive, Suite 1685, Chicago, Illinois      60606.  Based solely on information contained in a Schedule      13D/A filed with the SEC by Discovery Group I, LLC on December 4,      2008.  Discovery Group I, LLC is the general partner of      Discovery Equity Partners, L.P.  Discovery Equity Partners, L.P.      beneficially owns 1,684,608 shares of common stock and Discovery Group I,      LLC beneficially owns 1,957,563 shares of common stock.  In      addition, Daniel J. Donoghue and Michael R. Murphy are the managing      members of Discovery Group I, LLC and may be deemed to beneficially own      1,957,563 shares of common stock.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| (3)     Address:  789      North Water Street, Milwaukee, Wisconsin 53202.  Based solely on      information contained in a Schedule 13G/A filed with the SEC by Heartland      Advisors, Inc. on February 8, 2008.  This table reflects      the shares of common stock that  may be deemed beneficially      owned by Heartland Advisors, Inc. as of December 31,      2007.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| (4)          Address:  265 Franklin Street, 18th Floor, Boston, Massachusetts      02110.  Based solely on information contained in a Schedule      13D/A filed with the SEC by Giant Investments, LLC on December 30,      2008.  Parthenon Investors II, LP, is a managing member of Giant      Investment, LLC, PCap Partners II, LLC is a general partner of Parthenon      Investors II, LP, and PCap II, LLC is a managing member of PCap Partners      II, LLC. As parents of Giant Investment, LLC, Parthenon Investors II, LP,      PCap Partners II, LLC, and PCap II, LLC may be deemed to beneficially own      their proportional interest in the shares of common stock directly and      beneficially owned by Giant                Investment, LLC, comprising 1,748,401 shares of common      stock.  In addition, John C. Rutherford and Ernest K. Jacquet      are control persons of various entities indirectly investing in Giant      Investment, LLC and may be deemed to beneficially own a proportional      interest in the shares of common stock owned by Giant Investment, LLC,      comprising 1,799,322 shares of common stock. |
| (5)          Address:  1299 Ocean Avenue, 11th Floor, Santa Monica,      California 90401.  Based solely on information contained in a      Schedule 13G filed with the SEC by Dimensional Fund Advisors Inc. on      February 6, 2008.  This table reflects the shares of common      stock owned by Dimensional Fund Advisors Inc. on December 31,      2007.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |

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----

| Plan      category                    |   | Number      of securities to be issued upon exercise of outstanding options, warrant      and rights (in thousands) |    |   | Weighted-average      exercise price of outstanding options, warrants and rights    ($) |   |    | Number      of securities remaining available for future issuance under equity      compensation plans (in thousands) |   |
|---------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------|---------|--------|-----------------------------------------------------------------------------------------|--------|---------|-----------------------------------------------------------------------------------------------------------------------|--------|
| Equity      compensation plans        |   |                                                                                                                |    |   |                                                                                    |   |    |                                                                                                                  |   |
| Approved      by security holders     |   |                                                                                                                | 2,702   |   |                                                                                    | $      | 9.07    |                                                                                                                  |   |   | 1,038 |   |
| Not      approved by security holders |   |                                                                                                                | — |   |                                                                                    |   | — |                                                                                                                  |   |   | — |   |
| Total                                 |   |                                                                                                                | 2,702   |   |                                                                                    | $      | 9.07    |                                                                                                                  |   |   | 1,038 |   |

| Certain      Relationships and Related Transactions |   |
|-----------------------------------------------------|--------|

| ·   | Any      related person transaction proposed to be entered into by Tier must be      reported to our General Counsel. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------|

| ·   | The      Governance and Nominating Committee shall review and approve all related      person transactions, prior to effectiveness or consummation of the      transaction, whenever practicable. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | If      the General Counsel determines that advance approval of a related person      transaction is not practicable under the circumstances, the Governance and      Nominating Committee shall review and, in its discretion, may ratify the      related person transaction at the next Governance and Nominating Committee      meeting, or at the next meeting following the date that the related person      transaction comes to the attention of the General Counsel; provided,      however, that the General Counsel may present a related person transaction      arising in the time period between meetings of the Governance and      Nominating Committee to the Chair of the Governance and Nominating      Committee, who shall review and may approve the related person      transaction, subject to ratification by the Governance and Nominating      Committee at the next meeting. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Previously      approved transactions of an ongoing nature shall be reviewed by the      Governance and Nominating Committee annually to ensure that such      transactions have been conducted in accordance with the previous approval      granted by the Governance and Nominating Committee, if any, and that all      required disclosures regarding the related person transaction are      made. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----

| ·   | the      related person's interest in the transaction, the dollar value of the      amount involved, and the dollar value of the amount of the related      person's interest, without regard to profit or  loss; |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | whether      the transaction was undertaken in the ordinary course of      business; |
|--------------------|--------------------------------------------------------------------------------------|

| ·   | whether      the transaction with the related person is proposed to be, or was, entered      into on terms no less favorable to us than terms that could have been      reached with an unrelated third party;and |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | the      purpose of, and potential benefits to us of, the    transaction. |
|--------------------|---------------------------------------------------------------------------|

| Director      Independence |   |
|----------------------------|--------|

PRINCIPAL ACCOUNTING FEES AND SERVICES

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | 2008   |    |   | 2007   |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|---------|--------|--------|--------|
| Audit      Fees (1)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | $      | 251     |   |   | $      | 346 |   |
| Audit      Related Fees (2)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |   | 272     |   |   |   | 230 |   |
| Tax      Fees                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |   | — |   |   |   | — |   |
| All      Other Fees                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   | — |   |   |   | — |   |
| Total                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | $      | 523     |   |   | $      | 576 |   |
| (1) Represents      fees for the audit of our financial statements, review of our quarterly      financial statements, and advice on accounting matters directly                 related to the audit and audit services provided      in connection with other statutory and regulatory filings.(2) Represents      fees associated with the audit of our internal controls over financial      reporting to comply with Section 404 of the           Sarbanes-Oxley Act of 2002. |   |

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----

----

|                                          | Tier      Technologies, Inc. |
|-----------------------------------------------|-----------------------------------|
| Dated: January      28, 2009   |   By:                   |   /s/      RONALD L. ROSSETTIRonald      L. RossettiChief      Executive Officer |

| Signature                                                  | Title                                                                                                  | Date                              |
|------------------------------------------------------------|--------------------------------------------------------------------------------------------------------|-----------------------------------|
|                                                       |                                                                                                   |                              |
| /s/      RONALD L. ROSSETTIRonald      L. Rossetti         | Chief      Executive Officer and Chairman of the Board (principal executive      officer)              | January      28, 2009        |
|  /s/      RONALD W. JOHNSTONRonald      W. Johnston   |  Chief      Financial Officer (principal financial officer and principal accounting      officer) |  January      28, 2009  |
|  /s/      CHARLES W. BERGERCharles      W. Berger     |   Director                                                                                   |  January      28, 2009  |
|  /s/      SAMUEL CABOT IIISamuel      Cabot III       |   Director                                                                                   |  January      28, 2009  |
|  /s/      JOHN J. DELUCCAJohn      J. Delucca         |   Director                                                                                   |  January      28, 2009  |
|  -----------------------------Morgan      P. Guenther |   Director                                                                                   |                         |
|  /s/      PHILIP G. HEASLEYPhilip      G. Heasley     |   Director                                                                                   |  January      28, 2009  |
|  /s/      DAVID A. POEDavid      A. Poe               |   Director                                                                                   |  January      28, 2009  |
|  --------------------------------James      R. Stone  |   Director                                                                                   |                    |

----

|                        |                               |
|-----------------------------|------------------------------------|
| Date:      January 28, 2009 | By:      /s/ Ronald L.  Rossetti   |
|                        | Ronald      L. Rossetti            |
|                        | Chief      Executive Officer       |
|                        | (Principal      Executive Officer) |

----

|                        |                               |
|-----------------------------|------------------------------------|
| Date:      January 28, 2009 | By:      /s/ Ronald W.  Johnston   |
|                        | Ronald      W. Johnston            |
|                        | Chief      Financial Officer       |
|                        | (Principal      Financial Officer) |

----