| 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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| PART III                                                                                                       |
|----------------------------------------------------------------------------------------------------------------|
| ITEM 10 – DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE                                         |
| ITEM 11 – EXECUTIVE COMPENSATION                                                                         |
| ITEM 12 – SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS |
| ITEM 13 – CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE                       |
| ITEM 14 – PRINCIPAL ACCOUNTING FEES AND SERVICES                                                         |
|                                                                                                           |
| PART IV                                                                                                        |
| ITEM 15 – EXHIBITS AND FINANCIAL STATEMENT SCHEDULES                                                     |
|                                                                                                           |
| SIGNATURES                                                                                                     |
| EX-31.3                                                                                                        |
| EX-31.4                                                                                                        |

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| Number of Members: 3                                                                                                                                                                                                                 | Audit Committee Functions:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Members:John J. Delucca (elected Chair July 2010)Morgan P. Guenther (from July 2010)Daniel J. Donoghue (up to April 2010)Zachary F. SadekCharles W. Berger (Chair – up to July 2010) Number of Meetings in Fiscal 2010: 9 | 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. |
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|   | Audit Committee Functions:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | Oversees financial exposure risk and risk assessment guidelines, receives and reviews reports on risk from other committees, and reports to the Board of Directors on risk exposures. 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. |
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| Section 16(a) Beneficial Ownership Reporting Compliance |
|---------------------------------------------------------|

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

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| ● | attract, retain, and motivate talented employees; |
|---------|---------------------------------------------------|

| ● | 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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| Role of the Compensation Committee and Consultants in Determining the CEO’s Compensation |
|------------------------------------------------------------------------------------------------|

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-  align the management team's financial interests with those of our shareholders; 
-  support a performance-oriented environment that rewards 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 managment initiatives. 

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| ● | cash severance equal to two times his annual base salary and target bonus paid in equal installments over a 24 month period; |
|---------|------------------------------------------------------------------------------------------------------------------------------|

| ● | if Mr. Hart elects to continue receiving group medical insurance under the COBRA continuation rules, payment by us of the same share of the premium it pays for active and similarly situated employees until the earlier of 12 months after his employment ends or the date his COBRA coverage expires; and |
|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ● | vesting of any outstanding equity awards with respect to any unvested portions that would have vested on or before the first anniversary of the date of his termination or resignation. |
|---------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| ● | cash severance equal to one times his annual base salary, plus any annual discretionary bonus that has been awarded to him by the Board for the calendar year preceding the year in which his employment ends; and |
|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ● | if Mr. Hart elects to continue receiving group medical insurance under the COBRA continuation rules, payment by us of the same share of the premium it pays for active and similarly situated employees until the earlier of 12 months after his employment ends or the date his COBRA coverage expires. |
|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ● | immediate expiration of any then-outstanding equity compensation, whether vested or not, if granted within the first 12 months after issuance or filing of any financial statement that is being restated (we refer to the 12-month period immediately following the issuance or filing of any financial statement that is being restated as the “Recovery Measurement Period”); |
|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ● | as to any exercised portion of any stock options (to the extent, during the Recovery Measurement Period, the options are granted, vest, are exercised, or the purchased shares are sold), prompt payment to Tier of any option gain, which is defined as the spread between the closing price on the date of exercise of the option and the exercise price paid by Mr. Hart; |
|---------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ● | payment or transfer to Tier of any stock gain, as defined in the employment agreement, from restricted stock, restricted stock units, or other similar forms of compensation; and/or |
|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  ● | repayment of any bonuses paid during the Recovery Measurement Period. |
|---------------|-----------------------------------------------------------------------|

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|                                                                         |   | Base salary rate by fiscal year |    |
|------------------------------------------------------------------------------|--------|---------------------------------|---------|
|                                                                         |   | 2010                            |    |   | 2009 |   |   | 2008 |   |
| Alex P. Hart (1)President and Chief Executive Officer                        |   | $                               | 400,000 |   |   | $ | — |   |   | $ | — |   |
| Ronald W. Johnston (2)Senior Vice President, Chief Financial Officer         |   |                            | 272,000 |   |   |   | 272,000 |   |   |   | 275,000 |   |
| Keith S. KendrickSenior Vice President, Strategic Marketing                  |   |                            | 265,000 |   |   |   | 265,000 |   |   |   | 265,000 |   |
| Keith S. OmsbergVice President, General Counsel and Corporate Secretary      |   |                            | 190,000 |   |   |   | 190,000 |   |   |   | 190,000 |   |
| Ronald L. RossettiFormer Chief Executive Officer and Chairman of the Board   |   |                            | 400,000 |   |   |   | 400,000 |   |   |   | (3 | ) |
| Nina K. Vellayan (4)Former Executive Vice President, Chief Operating Officer |   |                            | 275,000 |   |   |   | 275,000 |   |   |   | — |   |
| Charles W. BergerInterim Chief Executive Officer                             |   |                            | (5      | ) |   |   | — |   |   |   | — |   |

| (1)  Mr. Hart joined Tier in August 2010.                                                                                                                                                                                                                                                                                                       |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2)  Mr. Johnston voluntarily reduced his base salary from $275,000 to $272,000 for fiscal year 2009, effective January 2009.                                                                                                                                                                                                                        |
| (3)  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.  Mr. Rossetti’s employment with Tier ended in June 2010. |
| (4)  Ms. Vellayan joined Tier in October 2008.  Ms. Vellayan’s employment with Tier ended in August 2010.                                                                                                                                                                                                                            |
| (5)  Mr. Berger served as interim CEO from June 23, 2010 until August 16, 2010.  During that time he earned $17,307.69 per bi-weekly           pay period.                                                                                                                                    |

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| Adjusted EBITDA Performance Metric                                                                                                          |      |
|---------------------------------------------------------------------------------------------------------------------------------------------|-----------|
| Threshold                                                                                                                                   |      |   | Target |   |   | Maximum |   |
| $                                                                                                                                           | 8,000,000 |   |   | $ | 10,000,000 |   |   | $ | 12,000,000 |   |
| No payout at Threshold                                                                                                                      |      |   | 100% of Target |   |   | 125% of Target (1) |   |
| (1)     At the maximum Adjusted EBITDA Performance metric, Mr. Rossetti was only entitled to the Target payout amounts. |      |

| ● | Ronald L. Rossetti – development of complete plan for allocation of cash resources |
|---------|------------------------------------------------------------------------------------------|

| ● | Nina K. Vellayan – platform consolidation and product introduction |
|---------|--------------------------------------------------------------------------|

| ● | Ronald W. Johnston – accounting system consolidation, utilization of financial tracking tool, and management of capital expense budget |
|---------|----------------------------------------------------------------------------------------------------------------------------------------------|

| ● | Keith S. Kendrick – product launch, client satisfaction survey, and branding |
|---------|------------------------------------------------------------------------------------|

| ● | Keith S. Omsberg – completion of money transmitter license project and contract negotiations for new clients and vendors |
|---------|--------------------------------------------------------------------------------------------------------------------------------|

| Percentages of Payout Allocation                                                                                                                                                                                                                    |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                                                                                                                |   | Threshold |   |   | Target |   |   | Maximum |   |
| Name                                                                                                                                                                                                                                                |   | Adjusted EBITDA (1) |   |   | Individual |   |   | Adjusted EBITDA |   |   | Individual |   |   | Adjusted EBITDA |   |   | Individual |   |
| Ronald L. Rossetti                                                                                                                                                                                                                                  |   |   | — |   |   |   | 15 | % |   |   | 85 | % |   |   | 15 | % |   |   | 85 | % |   |   | 15 | % |
| Nina K. Vellayan                                                                                                                                                                                                                                    |   |   | — |   |   |   | 30 | % |   |   | 70 | % |   |   | 30 | % |   |   | 70 | % |   |   | 30 | % |
| Ronald W. Johnston                                                                                                                                                                                                                                  |   |   | — |   |   |   | 30 | % |   |   | 70 | % |   |   | 30 | % |   |   | 70 | % |   |   | 30 | % |
| Keith S. Kendrick                                                                                                                                                                                                                                   |   |   | — |   |   |   | 30 | % |   |   | 70 | % |   |   | 30 | % |   |   | 70 | % |   |   | 30 | % |
| Keith S. Omsberg                                                                                                                                                                                                                                    |   |   | — |   |   |   | 50 | % |   |   | 50 | % |   |   | 50 | % |   |   | 50 | % |   |   | 50 | % |
| (1)     If the Company achieved threshold Adjusted EBITDA, the named executive officers were only eligible to receive payout for           achieving individual performance goals. |   |

| Estimated Payout Levels (1) |   |
|-----------------------------|--------|
| Name                        |   | Threshold |   |   | Target |   |   | Maximum |   |
| Ronald L. Rossetti          |   | $ | 45,000 |   |   | $ | 400,000 |   |   | $ | 400,000 |   |
| Nina K. Vellayan            |   |   | 41,250 |   |   |   | 206,250 |   |   |   | 275,000 |   |
| Ronald W. Johnston          |   |   | 40,800 |   |   |   | 163,200 |   |   |   | 204,000 |   |
| Keith S. Kendrick           |   |   | 39,750 |   |   |   | 159,000 |   |   |   | 198,750 |   |
| Keith S. Omsberg            |   |   | 14,250 |   |   |   | 57,000 |   |   |   | 85,500 |   |

| (1)     The following table provides detail on the basis of the estimated payout levels as a percentage of base salary: |
|---------------------------------------------------------------------------------------------------------------------------------------------|

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|               |   | Percentage of Target |   |
|--------------------|--------|----------------------|--------|
| Name               |   | Threshold            |   |   | Target |   |   | Maximum |   |
| Ronald L. Rossetti |   |                 | 75     | % |   |   | 100 | % |   |   | 100 | % |
| Nina K. Vellayan   |   |                 | 50     | % |   |   | 75 | % |   |   | 100 | % |
| Ronald W. Johnston |   |                 | 50     | % |   |   | 60 | % |   |   | 75 | % |
| Keith S. Kendrick  |   |                 | 50     | % |   |   | 60 | % |   |   | 75 | % |
| Keith S. Omsberg   |   |                 | 15     | % |   |   | 30 | % |   |   | 45 | % |

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| Name and Principal Position                                                 | Year   |   | Salary($) |    |   | Bonus($) (1) |    |    | Stock Awards ($) (2) |   |      | Option Awards($) (2) |   |   | Non-Equity Incentive Plan Compensation($) (3) |    |   | All OtherCompensation($) (4) |    |    | Total($) |   |
|-----------------------------------------------------------------------------|--------|--------|-----------|---------|--------|--------------|---------|---------|--------------------------------|--------|-----------|----------------------|--------|--------|-----------------------------------------------|---------|--------|------------------------------|---------|---------|----------|--------|
| Alex P. Hart (5)President, Chief Executive Officer                          |   |   |      |    |   |         |    |    |                           |   |      |                 |   |   |                                          |    |   |                         |    |    |     |   |
| 2010                                                                        |   | $      | 38,462    |    |   | $            | 100,000 |    |                           | $      | —   |                 |   | $      | 830,560                                       |    |   | $                            | — |    |     | $      | 6,319 |   |   | $ | 975,341 |   |
|                                                                        |   |   |      |    |   |         |    |    |                           |   |      |                 |   |   |                                          |    |   |                         |    |    |     |   |   |   |   |   |   |   |   |
| Ronald W. Johnston (6)Senior Vice President,Chief Financial Officer         | 2010   |   |      | 272,000 |   |         |    | — |                           |   |      | —              |   |   |                                          | — |   |                         |    | — |     |   |   | 7,036 |   |   |   | 279,036 |   |
| 2009                                                                        |   |   | 272,692   |    |   |         | — |    |                           |   | 177,750   |                 |   |   | 133,568                                       |    |   |                         | 165,000 |    |     |   | 8,180 |   |   |   | 757,190 |   |
| 2008                                                                        |   |   | 172,158   |    |   |         | 68,750  |    |                           |   | —   |                 |   |   | 701,840                                       |    |   |                         | — |    |     |   | 4,943 |   |   |   | 947,691 |   |
|                                                                        |   |   |      |    |   |         |    |    |                           |   |      |                 |   |   |                                          |    |   |                         |    |    |     |   |   |   |   |   |   |   |   |
|                                                                        |   |   |      |    |   |         |    |    |                           |   |      |                 |   |   |                                          |    |   |                         |    |    |     |   |   |   |   |   |   |   |   |
| Keith S. KendrickSenior Vice President,Strategic Marketing                  | 2010   |   |      | 265,000 |   |         |    | — |                           |   |      | —              |   |   |                                          | — |   |                         |    | — |     |   |   | 166,754 |   |   |   | 431,754 |   |
| 2009                                                                        |   |   | 265,000   |    |   |         | 132,500 |    |                           |   | 118,500   |                 |   |   | 98,100                                        |    |   |                         | 59,625  |    |     |   | 95,405 |   |   |   | 769,130 |   |
| 2008                                                                        |   |   | 68,288    |    |   |         | — |    |                           |   | —   |                 |   |   | 357,430                                       |    |   |                         | — |    |     |   | 42,953 |   |   |   | 468,671 |   |
|                                                                        |   |   |      |    |   |         |    |    |                           |   |      |                 |   |   |                                          |    |   |                         |    |    |     |   |   |   |   |   |   |   |   |
| Keith S. OmsbergVice President,General Counseland Secretary                 | 2010   |   |      | 190,000 |   |         |    | — |                           |   |      | —              |   |   |                                          | — |   |                         |    | — |     |   |   | 5,700 |   |   |   | 195,700 |   |
| 2009                                                                        |   |   | 190,000   |    |   |         | — |    |                           |   | 59,250    |                 |   |   | 26,714                                        |    |   |                         | 28,500  |    |     |   | 4,385 |   |   |   | 308,849 |   |
| 2008                                                                        |   |   | 188,000   |    |   |         | 92,500  |    |                           |   | —   |                 |   |   | 204,766                                       |    |   |                         | — |    |     |   | 5,585 |   |   |   | 490,851 |   |
|                                                                        |   |   |      |    |   |         |    |    |                           |   |      |                 |   |   |                                          |    |   |                         |    |    |     |   |   |   |   |   |   |   |   |
|                                                                        |   |   |      |    |   |         |    |    |                           |   |      |                 |   |   |                                          |    |   |                         |    |    |     |   |   |   |   |   |   |   |   |
| Ronald L. Rossetti (7)Former Chief Executive Officer                        | 2010   |   |      | 304,615 |   |         |    | — |                           |   |      | —              |   |   |                                          | — |   |                         |    | — |     |   |   | 1,392,835 |   |   |   | 1,697,450 |   |
| 2009                                                                        |   |   | 400,000   |    |   |         | — |    |                           |   | 345,000   |                 |   |   | —                                       |    |   |                         | 400,000 |    |     |   | 228,061 |   |   |   | 1,373,061 |   |
| 2008                                                                        |   |   | 589,231   |    |   |         | 390,513 |    |                           |   | 1,949,500 |                 |   |   | —                                       |    |   |                         | — |    |     |   | 278,363 |   |   |   | 3,207,607 |   |
|                                                                        |   |   |      |    |   |         |    |    |                           |   |      |                 |   |   |                                          |    |   |                         |    |    |     |   |   |   |   |   |   |   |   |
| Nina K. Vellayan (8)Former Executive Vice President,Chief Operating Officer | 2010   |   |      | 248,558 |   |         |    | — |                           |   |      | —              |   |   |                                          | — |   |                         |    | — |     |   |   | 335,883 |   |   |   | 584,441 |   |
| 2009                                                                        |   |   | 267,596   |    |   |         | 75,000  |    |                           |   | 213,300   |                 |   |   | 356,180                                       |    |   |                         | 206,250 |    |     |   | 8,028 |   |   |   | 1,126,354 |   |
|                                                                        |   |   |      |    |   |         |    |    |                           |   |      |                 |   |   |                                          |    |   |                         |    |    |     |   |   |   |   |   |   |   |   |
| Charles W. Berger (9)Interim Chief Executive Officer                        | 2010   |   |      | 65,769  |   |         |    | — |                           |   |      | 72,900               |   |   |                                          | — |   |                         |    | — |     |   |   | 39,750 |   |   |   | 178,419 |   |

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| (1)       Reflects the following bonus payouts for fiscal years 2010, 2009 and 2008: |
|--------------------------------------------------------------------------------------------------------------------|

| Name               | Year   |   | Employment Agreement |    |   | Discretionary |   |    | Total Bonus Payout |   |
|--------------------|--------|--------|----------------------|---------|--------|---------------|--------|---------|--------------------|--------|
| Alex P. Hart       | 2010   |   | $                    | 100,000 |   |          | $      | — |               |   | $ | 100,000 |   |
|               |   |   |                 |    |   |          |   |    |               |   |   |   |   |
| Ronald W. Johnston | 2008   |   |                 | 68,750  |   |          |   | — |               |   |   | 68,750 |   |
|               |   |   |                 |    |   |          |   |    |               |   |   |   |   |
| Keith S. Kendrick  | 2009   |   |                 | 132,500 |   |          |   | — |               |   |   | 132,500 |   |
|               |   |   |                 |    |   |          |   |    |               |   |   |   |   |
| Keith S. Omsberg   | 2008   |   |                 | — |   |          |   | 92,500  |               |   |   | 92,500 |   |
|               |   |   |                 |    |   |          |   |    |               |   |   |   |   |
| Ronald L. Rossetti | 2008   |   |                 | 166,667 |   |          |   | 223,846 |               |   |   | 390,513 |   |
|               |   |   |                 |    |   |          |   |    |               |   |   |   |   |
| Nina K. Vellayan   | 2009   |   |                 | 75,000  |   |          |   | — |               |   |   | 75,000 |   |

| (2)   | The amounts included in these columns reflect the aggregate grant date fair value of restricted stock units, performance stock units and option awards granted to the named executive officers during each year, computed in accordance with Financial Accounting Standards Board Accounting Standards Codification Topic 718.   Assumptions used in the calculation of these amounts are included in our Share-based Payment footnote to the audited consolidated financial statements included in our annual report on Form 10-K for fiscal year 2010. These amounts represent the expected compensation cost to be recognized over the service period determined as of the grant date.  These amounts reflect our calculation of the value of these awards on the date of grant and do not necessarily correspond to the actual value that may ultimately be realized by the officer.  See the “Grants of Plan-Based Awards During Fiscal 2010” table for information regarding restricted stock units, performance stock units and options awards to the named executive officers during fiscal 2010. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3)   | Reflects cash payouts for fiscal year 2009 under the Executive Incentive Plan. |
|-----------------|--------------------------------------------------------------------------------|

| Name               | Year   | Incentive Plan |   | Total Non-Equity Incentive Payout |    |
|--------------------|--------|----------------|--------|-----------------------------------|---------|
| Ronald W. Johnston | 2009   | EIP            |   | $                                 | 165,000 |   |
|               |   |           |   |                              |    |   |
| Keith S. Kendrick  | 2009   | EIP            |   |                              | 59,625  |   |
|               |   |           |   |                              |    |   |
| Keith S. Omsberg   | 2009   | EIP            |   |                              | 28,500  |   |
|               |   |           |   |                              |    |   |
| Ronald L. Rossetti | 2009   | EIP            |   |                              | 400,000 |   |
|               |   |           |   |                              |    |   |
| Nina K. Vellayan   | 2009   | EIP            |   |                              | 206,250 |   |

| (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 income tax liability incurred by the applicable executive as a result of the Company’s payment for the perquisites described below; |
|---------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ●  | severance related payments; and |
|---------------|---------------------------------|

| ●  | board fees. |
|---------------|-------------|

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| Name               | Year   |   | Perquisites (a) |    |   |   | 401(k) |    |   | Tax reimbursement |   |    | Severance(b) |   |   | Board fees(c) |   |   | Total all other compensation |    |
|--------------------|--------|--------|-----------------|---------|--------|--------|--------|---------|--------|-------------------|--------|---------|--------------|--------|--------|---------------|--------|--------|------------------------------|---------|
| Alex P. Hart       | 2010   |   | $               | 5,396   |   |   | $      | 923     |   |              | $      | — |         |   | $      | —       |   |   | $                            | — |   |   | $ | 6,319 |   |
|               |   |   |            |    |   |   |   |    |   |              |   |    |         |   |   |          |   |   |                         |    |   |   |   |   |   |
| Ronald W. Johnston | 2010   |   |            | — |   |   |   | 7,036   |   |              |   | — |         |   |   | —       |   |   |                         | — |   |   |   | 7,036 |   |
|               | 2009   |   |            | — |   |   |   | 8,180   |   |              |   | — |         |   |   | —       |   |   |                         | — |   |   |   | 8,180 |   |
|               | 2008   |   |            | — |   |   |   | 4,943   |   |              |   | — |         |   |   | —       |   |   |                         | — |   |   |   | 4,943 |   |
|               |   |   |            |    |   |   |   |    |   |              |   |    |         |   |   |          |   |   |                         |    |   |   |   |   |   |
| Keith S. Kendrick  | 2010   |   |            | 102,834 |   |   |   | 7,044   |   |              |   | 56,876  |         |   |   | —       |   |   |                         | — |   |   |   | 166,754 |   |
|               | 2009   |   |            | 87,455  |   |   |   | 7,950   |   |              |   | — |         |   |   | —       |   |   |                         | — |   |   |   | 95,405 |   |
|               | 2008   |   |            | 35,986  |   |   |   | 1,835   |   |              |   | 5,132   |         |   |   | —       |   |   |                         | — |   |   |   | 42,953 |   |
|               |   |   |            |    |   |   |   |    |   |              |   |    |         |   |   |          |   |   |                         |    |   |   |   |   |   |
| Keith S. Omsberg   | 2010   |   |            | — |   |   |   | 5,700   |   |              |   | — |         |   |   | —       |   |   |                         | — |   |   |   | 5,700 |   |
|               | 2009   |   |            | — |   |   |   | 4,385   |   |              |   | — |         |   |   | —       |   |   |                         | — |   |   |   | 4,385 |   |
|               | 2008   |   |            | — |   |   |   | 5,585   |   |              |   | — |         |   |   | —       |   |   |                         | — |   |   |   | 5,585 |   |
|               |   |   |            |    |   |   |   |    |   |              |   |    |         |   |   |          |   |   |                         |    |   |   |   |   |   |
| Ronald L. Rossetti | 2010   |   |            | 74,660  |   |   |   | 5,908   |   |              |   | 36,035  |         |   |   | 1,267,792     |   |   |                         | 8,440   |   |   |   | 1,392,835 |   |
|               | 2009   |   |            | 116,802 |   |   |   | 7,350   |   |              |   | 103,909 |         |   |   | —       |   |   |                         | — |   |   |   | 228,061 |   |
|               | 2008   |   |            | 183,338 |   |   |   | 6,900   |   |              |   | 88,125  |         |   |   | —       |   |   |                         | — |   |   |   | 278,363 |   |
|               |   |   |            |    |   |   |   |    |   |              |   |    |         |   |   |          |   |   |                         |    |   |   |   |   |   |
| Nina K. Vellayan   | 2010   |   |            | — |   |   |   | 6,239   |   |              |   | — |         |   |   | 329,644       |   |   |                         | — |   |   |   | 335,883 |   |
|               | 2009   |   |            | — |   |   |   | 8,028   |   |              |   | — |         |   |   | —       |   |   |                         | — |   |   |   | 8,028 |   |
|               |   |   |            |    |   |   |   |    |   |              |   |    |         |   |   |          |   |   |                         |    |   |   |   |   |   |
| Charles W. Berger  | 2010   |   |            | — |   |   |   | — |   |              |   | — |         |   |   | —       |   |   |                         | 39,750  |   |   |   | 39,750 |   |

| (a)   | See Perquisites and Benefits in Compensation Discussion and Analysis for a discussion of perquisites provided to executives.  Perquisites include: |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------|

| *   | expenses for corporate apartments located near our corporate headquarters in Reston, Virginia, including utilities; |
|---------------|---------------------------------------------------------------------------------------------------------------------|

| *   | expenses for local transportation while the executive is located in Reston and air and ground transportation, meals and lodging for travel by the executive to and from his home to our corporate headquarters in Reston; and |
|---------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| *   | legal consultation fees relating to negotiation and review of the executive’s employment agreement. |
|---------------|-----------------------------------------------------------------------------------------------------------|

| Name                                                                                                                                                                                                                                                                                                                                                                                                                                     | Year   |   | Corporate apartment* |    |   | Travel* |   |    | Legal consultation*† |   |   | Total   |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|----------------------|---------|--------|---------|--------|---------|----------------------------|--------|--------|---------|--------|
| Alex P. Hart                                                                                                                                                                                                                                                                                                                                                                                                                             | 2010   |   | $                    | — |   |    | $      | 5,396   |                       |   | $      | — |   |   | $ | 5,396 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |                 |    |   |    |   |    |                       |   |   |    |   |   |   |   |   |
| Keith S. Kendrick                                                                                                                                                                                                                                                                                                                                                                                                                        | 2010   |   |                 | 31,125  |   |    |   | 71,709  |                       |   |   | — |   |   |   | 102,834 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                     | 2009   |   |                 | 28,221  |   |    |   | 59,234  |                       |   |   | — |   |   |   | 87,455 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                     | 2008   |   |                 | 8,310   |   |    |   | 19,371  |                       |   |   | 8,305   |   |   |   | 35,986 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |                 |    |   |    |   |    |                       |   |   |    |   |   |   |   |   |
| Ronald L. Rossetti                                                                                                                                                                                                                                                                                                                                                                                                                       | 2010   |   |                 | 38,814  |   |    |   | 35,846  |                       |   |   | — |   |   |   | 74,660 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                     | 2009   |   |                 | 52,459  |   |    |   | 64,343  |                       |   |   | — |   |   |   | 116,802 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                     | 2008   |   |                 | 39,096  |   |    |   | 113,431 |                       |   |   | 30,811  |   |   |   | 183,338 |   |
|   *      Amounts reflect aggregate incremental cost to the Company, which is equal to the Company’s out-of-pocket costs for these perquisites.  †     We are obligated to reimburse Mr. Hart for up to $3,000 for his legal fees incurred in connection with the review and negotiation of          his employment agreement. |   |

| (b)   | The amount in the Severance column consists of severance payments paid pursuant to our separation agreements with Mr. Rossetti and Ms. Vellayan.  Of the $329,644 reported for Ms. Vellayan, $275,000 represents amounts earned in fiscal year 2010 which are due to Ms. Vellayan in February 2011. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | The amount included in the Director’s fees column consists of director’s fees earned by Mr. Rossetti and Mr. Berger for service on board.  Mr. Rossetti and Mr. Berger did not earn any director’s fees for serving on our board while also serving as our chief executive officer. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (5)    | Mr. Hart joined the Company August 16, 2010. |
|-----------------------|----------------------------------------------|

| (6)   | Mr. Johnston served as interim Chief Financial Officer from April 2008 to June 2008. |
|-----------------|--------------------------------------------------------------------------------------|

| (7)   | Mr. Rossetti’s employment with us terminated June 26, 2010. |
|-----------------|-------------------------------------------------------------------|

| (8)   | Ms. Vellayan’s employment with us terminated August 17, 2010. |
|-----------------|---------------------------------------------------------------------|

| (9)   | Mr. Berger served as interim chief executive officer from June 23, 2010 until August 16, 2010.  Pursuant to Mr. Berger’s employment letter dated July 15, 2010, Mr. Berger received a salary of $17,307.69 per bi-weekly period but was not eligible for other compensation, benefits, vacation accruals or gross-ups with respect to his position as interim chief executive officer. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|               |       |   |                                                                 |    |   |                                                                       |   |    |                                                                             |   |   |                                                       |   |   |                                                                |    |   |   |   |    |   |   |
|--------------------|------------|--------|----------------------------------------------------------------------|---------|--------|----------------------------------------------------------------------------|--------|---------|----------------------------------------------------------------------------------|--------|--------|------------------------------------------------------------|--------|--------|---------------------------------------------------------------------|---------|--------|--------|--------|---------|--------|--------|
|               |       |   | Estimated Possible Payouts Under Non-Equity Incentive Plan Awards(1) |    |   |   All Other Stock Awards: Number of Shares of Stock or Units (#) |   |    |   All Other Option Awards: Number of Securities Underlying Options (#) |   |   |   Exercise or Base Price of Option Awards ($/sh) |   |   |   Grant Date Fair Value of Stock and Option Awards ($)(5) |    |
|               |       |   |                                                                 |    |   |                                                                       |   |    |                                                                             |
| Name               | Grant Date |   | Threshold ($) (2)                                                    |    |   | Target ($) (3)                                                        |   |    | Maximum ($) (4)                                                                  |   |   |                                                       |   |   |                                                                |    |   |   |
| Alex P. Hart       | 8/16/10    |   | $                                                                    | — |   |                                                                       | $      | — |                                                                             |   | $      | —                                                    |   |   |                                                                | — |   |   |   | 400,000 |   |   | $ | 5.06 |   |   | $ | 830,560 |   |
|               |       |   |                                                                 |    |   |                                                                       |   |    |                                                                             |   |   |                                                       |   |   |                                                                |    |   |   |   |    |   |   |   |   |   |   |   |   |   |
| Ronald W. Johnston |       |   |                                                                 | 40,800  |   |                                                                       |   | 163,200 |                                                                             |   |   | 204,000                                                    |   |   |                                                                | — |   |   |   | — |   |   |   | — |   |   |   | — |   |
|               |       |   |                                                                 |    |   |                                                                       |   |    |                                                                             |   |   |                                                       |   |   |                                                                |    |   |   |   |    |   |   |   |   |   |   |   |   |   |
| Keith S. Kendrick  |       |   |                                                                 | 39,750  |   |                                                                       |   | 159,000 |                                                                             |   |   | 198,750                                                    |   |   |                                                                | — |   |   |   | — |   |   |   | — |   |   |   | — |   |
|               |       |   |                                                                 |    |   |                                                                       |   |    |                                                                             |   |   |                                                       |   |   |                                                                |    |   |   |   |    |   |   |   |   |   |   |   |   |   |
| Keith S. Omsberg   |       |   |                                                                 | 14,250  |   |                                                                       |   | 57,000  |                                                                             |   |   | 85,500                                                     |   |   |                                                                | — |   |   |   | — |   |   |   | — |   |   |   | — |   |
|               |       |   |                                                                 |    |   |                                                                       |   |    |                                                                             |   |   |                                                       |   |   |                                                                |    |   |   |   |    |   |   |   |   |   |   |   |   |   |
| Ronald L. Rossetti |       |   |                                                                 | 45,000  |   |                                                                       |   | 400,000 |                                                                             |   |   | 400,000                                                    |   |   |                                                                | — |   |   |   | — |   |   |   | — |   |   |   | — |   |
|               |       |   |                                                                 |    |   |                                                                       |   |    |                                                                             |   |   |                                                       |   |   |                                                                |    |   |   |   |    |   |   |   |   |   |   |   |   |   |
| Nina K. Vellayan   |       |   |                                                                 | 41,250  |   |                                                                       |   | 206,250 |                                                                             |   |   | 275,000                                                    |   |   |                                                                | — |   |   |   | — |   |   |   | — |   |   |   | — |   |
|               |       |   |                                                                 |    |   |                                                                       |   |    |                                                                             |   |   |                                                       |   |   |                                                                |    |   |   |   |    |   |   |   |   |   |   |   |   |   |
| Chuck W. Berger    |       |   |                                                                 | — |   |                                                                       |   | — |                                                                             |   |   | —                                                    |   |   |                                                                | 9,000   | (6)    |   |   | — |   |   |   | — |   |   |   | 72,900 |   |

| (1)   | Figures shown represent estimated possible payouts under our 2010 MIP.  For additional information concerning performance metrics and payouts under our 2010 MIP, see Compensation Discussion and Analysis.  We did not meet the corporate performance threshold goal for Adjusted EBITDA for fiscal year 2010, and accordingly no payouts were made under our 2010 MIP. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | The threshold amount represents the amounts that would have been payable to the executive if we met our corporate performance threshold goal of Adjusted EBITDA of $8,000,000 and individual performance goals were met. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3)   | The target amount represents the amounts that would have been payable to the executive if we met our corporate performance target goal of Adjusted EBITDA of $10,000,000 and individual performance goals were met. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4)   | The maximum amount represents the amounts that would have been payable to the executive if we met our corporate performance target goal of Adjusted EBITDA of $12,000,000 and individual performance goals were met. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (5)   | Represents the aggregate fair market value on date of grant, in accordance with U.S. GAAP.  The value shown for Mr. Berger’s award represents 9,000 units multiplied by the closing price of Tier’s common stock on May 11, 2010 of $8.10.  The actual amount paid on this award will depend on the closing price of Tier's common stock on May 11, 2011. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (6)   | Represents restricted stock units awarded to Mr. Berger upon election to our Board of Directors at our 2010 annual meeting.  Mr. Berger was awarded 9,000 units on May 11, 2010, which vest on May 11, 2011. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 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 (#) |   |   | Equity Incentive Plan Awards: Market or Payout Value of Unearned Shares, Units or Other Rights That Have Not Vested ($) (e) |    |
|--------------------|--------|-------------------------------------------------------------------|---------|--------|-------------------------------------------------------------------------|--------|---------|--------------------------|--------|------------------------|-------------------------------------------------------------|-------------------------------------------------------------------|----------|----------------------------------------------------------------------------------------------------------|--------|--------|-----------------------------------------------------------------------------------------------------------------------------|---------|
|               |   |                                                              |    |   |                                                                    |   |    |                     |   |                   |                                                        |                                                              |     |                                                                                                     |   |   |                                                                                                                        |    |
| Alex P. Hart       |   |                                                              | — |   |                                                                    |   | 400,000 | (1)                      |   | $                      | 5.06                                                        |                                                              | 8/16/20  |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |
|               |   |                                                              |    |   |                                                                    |   |    |                     |   |                   |                                                        |                                                              |     |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |
|               |   |                                                              | — |   |                                                                    |   | 400,000 |                     |   |                   |                                                        |                                                              |     |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |
|               |   |                                                              |    |   |                                                                    |   |    |                     |   |                   |                                                        |                                                              |     |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |
|               |   |                                                              |    |   |                                                                    |   |    |                     |   |                   |                                                        |                                                              |     |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |
| Ronald W. Johnston |   |                                                              | 133,333 |   |                                                                    |   | 66,667  | (2)                      |   |                   | 8.01                                                        |                                                              | 7/01/18  |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |
|               |   |                                                              | 15,000  |   |                                                                    |   | 60,000  | (3)                      |   |                   | 4.25                                                        |                                                              | 12/04/18 |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |
|               |   |                                                              |    |   |                                                                    |   |    |                     |   |                   |                                                        |                                                              |     |                                                                                                     |   |   |                                                                                                                        | 37,500  | (c) |   | $ | 207,750 |   |
|               |   |                                                              | 148,333 |   |                                                                    |   | 126,667 |                     |   |                   |                                                        |                                                              |     |                                                                                                     |   |   |                                                                                                                        | 37,500  |   |   |   |   |   |
|               |   |                                                              |    |   |                                                                    |   |    |                     |   |                   |                                                        |                                                              |     |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |
| Keith S. Kendrick  |   |                                                              | 40,000  |   |                                                                    |   | 60,000  | (4)                      |   |                   | 7.80                                                        |                                                              | 7/01/18  |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |
|               |   |                                                              | 10,000  |   |                                                                    |   | 40,000  | (5)                      |   |                   | 4.73                                                        |                                                              | 12/30/18 |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |
|               |   |                                                              |    |   |                                                                    |   |    |                     |   |                   |                                                        |                                                              |     |                                                                                                     |   |   |                                                                                                                        | 25,000  | (c) |   |   | 138,500 |   |
|               |   |                                                              | 50,000  |   |                                                                    |   | 100,000 |                     |   |                   |                                                        |                                                              |     |                                                                                                     |   |   |                                                                                                                        | 25,000  |   |   |   |   |   |
|               |   |                                                              |    |   |                                                                    |   |    |                     |   |                   |                                                        |                                                              |     |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |
| Keith S. Omsberg   |   |                                                              | 2,500   |   |                                                                    |   | — |                     |   |                   | 16.04                                                       |                                                              | 7/04/12  |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |
|               |   |                                                              | 3,000   |   |                                                                    |   | — |                     |   |                   | 7.81                                                        |                                                              | 11/30/13 |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |
|               |   |                                                              | 3,000   |   |                                                                    |   | — |                     |   |                   | 8.60                                                        |                                                              | 10/31/14 |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |
|               |   |                                                              | 8,000   |   |                                                                    |   | 2,000   | (6)                      |   |                   | 7.05                                                        |                                                              | 9/12/16  |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |
|               |   |                                                              | 12,000  |   |                                                                    |   | 18,000  | (7)                      |   |                   | 10.20                                                       |                                                              | 10/01/17 |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |
|               |   |                                                              | 8,000   |   |                                                                    |   | 12,000  | (8)                      |   |                   | 9.25                                                        |                                                              | 12/10/17 |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |
|               |   |                                                              | 3,000   |   |                                                                    |   | 12,000  | (9)                      |   |                   | 4.25                                                        |                                                              | 12/04/18 |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |
|               |   |                                                              |    |   |                                                                    |   |    |                     |   |                   |                                                        |                                                              |     |                                                                                                     |   |   |                                                                                                                        | 12,500  | (c) |   |   | 69,250 |   |
|               |   |                                                              | 39,500  |   |                                                                    |   | 44,000  |                     |   |                   |                                                        |                                                              |     |                                                                                                     |   |   |                                                                                                                        | 12,500  |   |   |   |   |   |
|               |   |                                                              |    |   |                                                                    |   |    |                     |   |                   |                                                        |                                                              |     |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |
| Ronald L. Rossetti |   |                                                              | 10,000  |   |                                                                    |   | — |                     |   |                   | 19.56                                                       |                                                              | 1/22/12  |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |
|               |   |                                                              | 10,000  |   |                                                                    |   | — |                     |   |                   | 13.75                                                       |                                                              | 1/30/13  |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |
|               |   |                                                              | 15,000  |   |                                                                    |   | — |                     |   |                   | 8.62                                                        |                                                              | 1/27/17  |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |
|               |   |                                                              | 5,000   |   |                                                                    |   | — |                     |   |                   | 9.77                                                        |                                                              | 10/07/14 |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |
|               |   |                                                              | 20,000  |   |                                                                    |   | — |                     |   |                   | 8.30                                                        |                                                              | 6/29/15  |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |
|               |   |                                                              | 300,000 |   |                                                                    |   | — |                     |   |                   | 5.50                                                        |                                                              | 7/25/16  |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |
|               |   |                                                              |    |   |                                                                    |   |    |                     |   |                   |                                                        |                                                              |     |                                                                                                     |   |   |                                                                                                                        | 150,000 | (d) |   |   | 831,000 |   |
|               |   |                                                              | 360,000 |   |                                                                    |   | — |                     |   |                   |                                                        |                                                              |     |                                                                                                     |   |   |                                                                                                                        | 150,000 |   |   |   |   |   |
|               |   |                                                              |    |   |                                                                    |   |    |                     |   |                   |                                                        |                                                              |     |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |
| Nina K. Vellayan   |   |                                                              | 60,911  | (b)    |                                                                    |   | — |                     |   |                   | 4.25                                                        |                                                              | 12/04/18 |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |
|               |   |                                                              | 60,911  |   |                                                                    |   | — |                     |   |                   |                                                        |                                                              |     |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |
|               |   |                                                              |    |   |                                                                    |   |    |                     |   |                   |                                                        |                                                              |     |                                                                                                     |   |   |                                                                                                                        |    |   |   |   |   |   |

----

| 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 (#) | Equity Incentive Plan Awards: Market or Payout Value of Unearned Shares, Units or Other Rights That Have Not Vested ($) (e) |
|-------------------|--------|-------------------------------------------------------------------|---------|--------|-------------------------------------------------------------------------|--------|---------|--------------------------|--------|------------------------|--------|-------------------------------------------------------------|----------|--------|-------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------|
|              |   |                                                              |    |   |                                                                    |   |    |                     |   |                   |   |                                                        |     |   |                                                              |   |                                                                                                     |                                                                                                                        |
| Charles W. Berger |   |                                                              | 10,000  |   |                                                                    |   | — |                     |   |                   | 19.56  |                                                        | 1/23/12  |   |                                                              |   |                                                                                                     |                                                                                                                        |   |   |   |
|              |   |                                                              | 10,000  |   |                                                                    |   | — |                     |   |                   | 13.75  |                                                        | 1/31/13  |   |                                                              |   |                                                                                                     |                                                                                                                        |   |   |   |
|              |   |                                                              | 15,000  |   |                                                                    |   | — |                     |   |                   | 8.62   |                                                        | 1/28/14  |   |                                                              |   |                                                                                                     |                                                                                                                        |   |   |   |
|              |   |                                                              | 5,000   |   |                                                                    |   | — |                     |   |                   | 9.77   |                                                        | 10/08/14 |   |                                                              |   |                                                                                                     |                                                                                                                        |   |   |   |
|              |   |                                                              | 20,000  |   |                                                                    |   | — |                     |   |                   | 8.30   |                                                        | 6/30/15  |   |                                                              |   |                                                                                                     |                                                                                                                        |   |   |   |
|              |   |                                                              | 40,000  |   |                                                                    |   | — |                     |   |                   | 5.95   |                                                        | 8/24/16  |   |                                                              |   |                                                                                                     |                                                                                                                        |   |   |   |
|              |   |                                                              | 20,000  |   |                                                                    |   | — |                     |   |                   | 7.90   |                                                        | 2/28/17  |   |                                                              |   |                                                                                                     |                                                                                                                        |   |   |   |
|              |   |                                                              | 20,000  |   |                                                                    |   | — |                     |   |                   | 7.81   |                                                        | 2/28/18  |   |                                                              |   |                                                                                                     |                                                                                                                        |   |   |   |
|              |   |                                                              |    |   |                                                                    |   |    |                     |   |                   |   |                                                        |     |   |                                                              | 9,000  |                                                                                                     |                                                                                                                        | $ | 49,860 |   |   |   |
|              |   |                                                              |    |   |                                                                    |   |    |                     |   |                   |   |                                                        |     |   |                                                              | 9,000  |                                                                                                     |                                                                                                                        |   | 49,860 |   |   |   |
|              |   |                                                              | 140,000 |   |                                                                    |   | — |                     |   |                   |   |                                                        |     |   |                                                              | 18,000 |                                                                                                     |                                                                                                                        | $ | 99,720 |   |   |   |

| (a)   | Vesting schedules of the unexercisable option awards are set forth below.  Vesting may be accelerated under certain circumstances described in Potential Payments upon Termination or Change of Control. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Name               |   | Footnote reference |   | Vesting date |                                                | Number vesting |   |
|--------------------|--------|--------------------|--------|--------------|-----------------------------------------------------|----------------|--------|
| Alex P. Hart       |   |               | (1     | )            |  8/16/11                                       |           |   | 100,000 |   |
|               |   |               |   |         | 8,333 shares per month from 9/16/11 through 8/16/14 |           |   | 300,000 |   |
|               |   |               |   |         |                                                |           |   |   |   |
| Ronald W. Johnston |   |               | (2     | )            |  7/01/11                                       |           |   | 66,667 |   |
|               |   |               |   |         |                                                |           |   |   |   |
|               |   |               | (3     | )            |  12/04/10                                      |           |   | 15,000 |   |
|               |   |               |   |         |  12/04/11                                      |           |   | 15,000 |   |
|               |   |               |   |         |  12/04/12                                      |           |   | 15,000 |   |
|               |   |               |   |         |  12/04/13                                      |           |   | 15,000 |   |
|               |   |               |   |         |                                                |           |   |   |   |
| Keith S. Kendrick  |   |               | (4     | )            |  6/30/11                                       |           |   | 20,000 |   |
|               |   |               |   |         |  6/30/12                                       |           |   | 20,000 |   |
|               |   |               |   |         |  6/30/13                                       |           |   | 20,000 |   |
|               |   |               |   |         |                                                |           |   |   |   |
|               |   |               | (5     | )            |  12/30/10                                      |           |   | 10,000 |   |
|               |   |               |   |         |  12/30/11                                      |           |   | 10,000 |   |
|               |   |               |   |         |  12/30/12                                      |           |   | 10,000 |   |
|               |   |               |   |         |  12/30/13                                      |           |   | 10,000 |   |
|               |   |               |   |         |                                                |           |   |   |   |
|               |   |               |   |         |                                                |           |   |   |   |
| Keith S. Omsberg   |   |               | (6     | )            |  9/13/11                                       |           |   | 2,000 |   |
|               |   |               |   |         |                                                |           |   |   |   |
|               |   |               | (7     | )            |  10/01/10                                      |           |   | 6,000 |   |
|               |   |               |   |         |  10/01/11                                      |           |   | 6,000 |   |
|               |   |               |   |         |  10/01/12                                      |           |   | 6,000 |   |
|               |   |               |   |         |                                                |           |   |   |   |
|               |   |               | (8     | )            |  12/10/10                                      |           |   | 4,000 |   |
|               |   |               |   |         |  12/10/11                                      |           |   | 4,000 |   |
|               |   |               |   |         |  12/10/12                                      |           |   | 4,000 |   |

----

| Name             |   | Footnote reference |   | Vesting date |           | Number vesting |   |
|------------------|--------|--------------------|--------|--------------|----------------|----------------|--------|
| Keith S. Omsberg |   |               | (9     | )            |  12/04/10 |           |   | 3,000 |   |
|             |   |               |   |         |  12/04/11 |           |   | 3,000 |   |
|             |   |               |   |         |  12/04/12 |           |   | 3,000 |   |
|             |   |               |   |         |  12/04/13 |           |   | 3,000 |   |

| (b)   | Options awarded under the 2004 Plan are exercisable as to vested shares up to 90 days from termination.  This number represents the number of vested options Ms. Vellayan was entitled to exercise as of September 30, 2010.  The 90 day exercise window ended on November 17, 2010.  Ms. Vellayan exercised all of these options prior to that date. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | The table above shows the number of PSUs that would be earned by the named executive officers upon achievement and maintenance of the threshold Share Price Performance Target, or $8.00 per share, for the required 60 day period.  The named executive officers have been granted the total number of PSUs shown in the table below (which includes the PSUs shown in the table above) under the PSU Plan.  These PSUs are earned when the Share Price Performance Targets shown below are met and maintained for 60 consecutive days.  PSUs that have been earned vest December 4, 2011.  Vesting may be accelerated under certain circumstances described in Potential Payments upon Termination or Change of Control. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|               |   | Number of Units at Share Price Performance Target |   |   |   |   |
|--------------------|--------|---------------------------------------------------|--------|--------|--------|--------|
|               |   | $                                                 | 8.00   |   |   | $      | 9.50 |   |   | $ | 11.00 |   |   | $ | 13.00 |   |   | Total units that could be awarded |   |
| Ronald W. Johnston |   |                                              | 37,500 |   |   |   | 37,500 |   |   |   | 37,500 |   |   |   | 37,500 |   |   |   | 150,000 |   |
| Keith S. Kendrick  |   |                                              | 25,000 |   |   |   | 25,000 |   |   |   | 25,000 |   |   |   | 25,000 |   |   |   | 100,000 |   |
| Keith S. Omsberg   |   |                                              | 12,500 |   |   |   | 12,500 |   |   |   | 12,500 |   |   |   | 12,500 |   |   |   | 50,000 |   |
| Total              |   |                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | 300,000 |   |

| (d)   | The table above shows the number of RSUs that would be earned by Mr. Rossetti upon achievement and maintenance of the threshold Share Price Performance Target, or $8.00 per share, for the required 60 day period.  Mr. Rossetti has been granted a total of 700,000 RSUs (including the 150,000 RSUs show in the table above) under his EVA Plan.  These RSUs are earned when the Share Price Performance Targets shown below are met and maintained for 60 consecutive days, and RSUs that are earned vest on April 30, 2011. Vesting may be accelerated under certain circumstances described in Potential Payments upon Termination or Change of Control.  However, our severance agreement with Mr. Rossetti provides that if these Share Price Performance Targets have not been achieved, directly or through a change of control of Tier by March 26, 2011, then Mr. Rossetti’s rights to receive RSUs under the plan will expire. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Share Price Performance Target |   |   | Number of RSUs |   |
|--------------------------------|--------|--------|----------------|--------|
| $                              | 8.00   |   |           |   | 150,000 |   |
|                           | 11.00  |   |           |   | 180,000 |   |
|                           | 13.00  |   |           |   | 185,000 |   |
|                           | 15.00  |   |           |   | 185,000 |   |
|                           |   |   |           |   | 700,000 |   |

| (e)   | Represents the market value of RSUs or PSUs, as applicable, issuable to the applicable executive upon achievement and maintenance of the $8.00 threshold Share Price Performance Target for the required 60 day period, subject to the vesting requirements noted in footnotes (c) and (d) above.  The market value was determined by multiplying $5.54 (the closing price of Tier’s stock at September 30, 2010) by the number of RSUs or PSUs, as applicable. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|               |   | Option awards                             |    |
|--------------------|--------|-------------------------------------------|---------|
| Name               |   | Number of shares acquired on exercise (#) |    |   | Value realized on exercise ($) |   |
| Alex P. Hart       |   |                                      | — |   |   | $ | — |   |
|               |   |                                      |    |   |   |   |   |   |
| Ronald W. Johnston |   |                                      | — |   |   |   | — |   |
|               |   |                                      |    |   |   |   |   |   |
| Keith S. Kendrick  |   |                                      | — |   |   |   | — |   |
|               |   |                                      |    |   |   |   |   |   |
| Keith S. Omsberg   |   |                                      | — |   |   |   | — |   |
|               |   |                                      |    |   |   |   |   |   |
| Ronald L. Rossetti |   |                                      | — |   |   |   | — |   |
|               |   |                                      |    |   |   |   |   |   |
| Nina K. Vellayan   |   |                                      | 10,057  |   |   |   | 11,867 | (1) |
|               |   |                                      | 9,032   |   |   |   | 11,832 | (2) |
|               |   |                                      |    |   |   |   |   |   |
| Charles W. Berger  |   |                                      | — |   |   |   | — |   |

| (1)   | Amount realized on exercise was determined by multiplying $5.43 (the closing price of Tier’s stock at September 20, 2010, the date of exercise) by the number of shares exercised and subtracting the aggregate exercise price paid for such shares. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | Amount realized on exercise was determined by multiplying $5.56 (the closing price of Tier’s stock at September 30, 2010, the date of exercise) by the number of shares exercised and subtracting the aggregate exercise price paid for such shares. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ● | a conviction of the named executive officer of, or a plea of guilty or nolo contendere by the named executive officer to, any felony; |
|---------|---------------------------------------------------------------------------------------------------------------------------------------|

| ● | 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, in the case of Mr. Johnston, our Code of Ethics for Chief Executive, Chief Financial and Chief Accounting Officers (or successor policies on similar topics) or any other applicable policies in place; |
|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ● | a violation by the named executive officer of any provision of his or her Proprietary and Confidential Information, Developments, Noncompetition and Nonsolicitation Agreement with us; or |
|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

| ● | fraud; |
|---------|--------|

| ● | material misrepresentation; |
|---------|-----------------------------|

| ● | theft or embezzlement of assets of Tier; |
|---------|------------------------------------------|

| ● | conviction, or pleas of guilty or nolo contendere to any felony (or felony charge reduced to a misdemeanor), or, with respect to Mr. Hart’s employment, any misdemeanor; |
|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ● | material failure to follow Tier’s policies; |
|---------|---------------------------------------------------|

| ● | material breach of the agreement; and/or |
|---------|------------------------------------------|

| ● | continued failure to attempt in good faith to perform duties as reasonably assigned by the Board. |
|---------|---------------------------------------------------------------------------------------------------|

| ● | any reduction in the named executive officer’s base salary, and in the case of Mr. Kendrick a reduction in the minimum bonus opportunity below 50% of base salary; |
|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ● | in the case of Mr. Kendrick, any material reduction in position and reporting status (defined as reporting directly to the Chief Executive Officer of Tier or an equivalent position), or any material diminution in the nature and scope of duties, responsibilities, powers or authorities consistent with those immediately following commencement of employment by Mr. Kendrick, as applicable, with Tier, or the assignment of duties and responsibilities materially inconsistent with Mr. Kendrick’s position of Senior Vice President, Strategic Marketing; |
|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ● | in the case of Mr. Johnston and Mr. Omsberg, any material diminution of the named executive officer’s duties, responsibilities, powers, or authorities; |
|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ● | in the case of Mr. Kendrick, any requirement imposed upon Mr. Kendrick to relocate his principal residence to any other location than Reston, Virginia or Atlanta, Georgia or a similar metropolitan area; |
|---------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ● | in the case of Mr. Omsberg, any relocation of his principal place of employment by more than 50 miles or a requirement that Mr. Omsberg relocate his 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) |   |    | Death or disability(1) |   |   | Involuntary not for cause termination(2) |   |   | Voluntary termination with good reason(2) |    |   | Change of control(3) |   |
|----------------------------------------|--------|--------------------------|---------|--------|--------------------------------------|--------|---------|------------------------|--------|--------|------------------------------------------|--------|--------|-------------------------------------------|---------|--------|----------------------|--------|
| Salary                                 |   | $                        | 13,846  |   |                                 | $      | 13,846  |                   |   | $      | 13,846                                   |   |   | $                                         | 413,846 |   |                 | $      | 413,846 |   |   | $ | 813,846 |   |
| Bonus                                  |   |                     | — |   |                                 |   | — |                   |   |   | —                                  |   |   |                                      | — |   |                 |   | — |   |   |   | 600,000 |   |
| Health benefits                        |   |                     | — |   |                                 |   | — |                   |   |   | —                                  |   |   |                                      | 12,000  |   |                 |   | 12,000 |   |   |   | 12,000 |   |
| Perquisites                            |   |                     | — |   |                                 |   | — |                   |   |   | —                                  |   |   |                                      | — |   |                 |   | — |   |   |   | — |   |
| Accrued PTO                            |   |                     | 3,548   |   |                                 |   | 3,548   |                   |   |   | 3,548                                    |   |   |                                      | 3,548   |   |                 |   | 3,548 |   |   |   | 3,548 |   |
| Total company obligation               |   |                     | 17,394  |   |                                 |   | 17,394  |                   |   |   | 17,394                                   |   |   |                                      | 429,394 |   |                 |   | 429,394 |   |   |   | 1,429,394 |   |
| Stock options (4)                      |   |                     | — |   |                                 |   | — |                   |   |   | —                                  |   |   |                                      | — |   |                 |   | — |   |   |   | 48,000 |   |
| Total benefit to employee              |   | $                        | 17,394  |   |                                 | $      | 17,394  |                   |   | $      | 17,394                                   |   |   | $                                         | 429,394 |   |                 | $      | 429,394 |   |   | $ | 1,477,394 |   |

| (1)   | Amounts reflect maximum salary earned but not paid prior to date as of September 30, 2010, accrued prior year bonus not paid prior to date of termination and personal time off accrued through September 30, 2010. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | Amounts reflect maximum salary earned but not paid prior to September 30, 2010, accrued prior year bonus not paid prior to date of termination, one year’s base salary, twelve months’ continuation of health benefits and personal time off accrued through September 30, 2010. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3)   | Amounts reflect maximum salary earned but not yet paid through September 30, 2010, accrued prior year bonus not paid prior to date of termination, two times the annual base salary and target bonus, twelve months’ continuation of health benefits and personal time off accrued through September 30, 2010.  In addition, Mr. Hart is entitled to immediate vesting of any options that would have vested on or before the first anniversary of the date of employment termination. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4)   | The amount represents the value of options that would vest through September 30, 2011 at a closing price of $5.54 less the cost to the employee to exercise the options at their exercise price. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 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                                 |   | $                        | 9,415   |   |                                 | $      | 9,415   |                                     |   | $      | 281,415                                    |   |   | $                      | 281,415 |   |                 | $      | 281,415 |   |   | $ | 553,415 |   |
| Bonus                                  |   |                     | — |   |                                 |   | — |                                     |   |   | —                                    |   |   |                   | — |   |                 |   | — |   |   |   | 233,750 |   |
| Performance stockunits (4)             |   |                     | — |   |                                 |   | — |                                     |   |   | —                                    |   |   |                   | — |   |                 |   | — |   |   |   | — |   |
| Health benefits                        |   |                     | — |   |                                 |   | — |                                     |   |   | 12,000                                     |   |   |                   | 12,000  |   |                 |   | 12,000 |   |   |   | 18,000 |   |
| Perquisites                            |   |                     | — |   |                                 |   | — |                                     |   |   | —                                    |   |   |                   | — |   |                 |   | — |   |   |   | — |   |
| Accrued PTO                            |   |                     | 31,194  |   |                                 |   | 31,194  |                                     |   |   | 31,194                                     |   |   |                   | 31,194  |   |                 |   | 31,194 |   |   |   | 31,194 |   |
| Total company obligation               |   |                     | 40,609  |   |                                 |   | 40,609  |                                     |   |   | 324,609                                    |   |   |                   | 324,609 |   |                 |   | 324,609 |   |   |   | 836,359 |   |
| Stock options (5)                      |   |                     | 19,350  |   |                                 |   | 19,350  |                                     |   |   | 19,350                                     |   |   |                   | 19,350  |   |                 |   | 19,350 |   |   |   | 58,050 |   |
| Total benefit to employee              |   | $                        | 59,959  |   |                                 | $      | 59,959  |                                     |   | $      | 343,959                                    |   |   | $                      | 343,959 |   |                 | $      | 343,959 |   |   | $ | 894,409 |   |

| (1)   | Amounts reflect maximum salary earned but not paid through September 30, 2010, accrued prior year bonus not paid prior to date of termination and personal time off accrued through September 30, 2010. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | Amounts reflect maximum salary earned but not paid prior to September 30, 2010, accrued prior year bonus not paid prior to date of termination, one year’s base salary, twelve months’ continuation of health benefits and personal time off accrued through September 30, 2010. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3)   | Amounts shown are payable in the event of a termination of Mr. Johnston’s employment by Tier without cause, or a resignation by Mr. Johnston for good reason, within one year after a change of control, and reflect maximum salary earned but not paid through September 30, 2010, accrued prior year bonus not paid prior to date of termination, two times (a) base salary and (b) bonus equal to the average annual bonus paid to Mr. Johnston (or for the most recent year, accrued for Mr. Johnston) for the previous three years (or such shorter period during which  Mr. Johnston was employed), immediate vesting of any stock options, eighteen months’ continuation of health benefits and personal time off accrued through September 30, 2010. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4)   | As of September 30, 2010, the stock price performance targets that trigger the award of performance stock units had not been met, therefore no units were considered awarded or vested for purposes of the table above.  In the event Mr. Johnston’s employment terminates within 24 months of a change of control, due to his death, disability, termination by Tier without cause, or resignation by Mr. Johnston for good reason, all PSUs previously awarded (if any) will vest in full. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (5)   | The amount represents the value of vested, in-the-money options as of September 30, 2010 at a closing price of $5.54 less the cost to the employee to exercise the options at their exercise price. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 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                                 |   | $                         | 9,173   |   |                                  | $      | 9,173   |                                      |   | $      | 274,173                                    |   |   | $                       | 274,173 |   |                  | $      | 274,173 |   |   | $ | 539,173 |   |
| Bonus                                  |   |                      | — |   |                                  |   | — |                                      |   |   | —                                    |   |   |                    | — |   |                  |   | — |   |   |   | 192,125 |   |
| Performance stockunits (4)             |   |                      | — |   |                                  |   | — |                                      |   |   | —                                    |   |   |                    | — |   |                  |   | — |   |   |   | — |   |
| Health benefits                        |   |                      | — |   |                                  |   | — |                                      |   |   | 12,000                                     |   |   |                    | 12,000  |   |                  |   | 12,000 |   |   |   | 18,000 |   |
| Perquisites                            |   |                      | — |   |                                  |   | — |                                      |   |   | —                                    |   |   |                    | — |   |                  |   | — |   |   |   | — |   |
| Accrued PTO                            |   |                      | 13,128  |   |                                  |   | 13,128  |                                      |   |   | 13,128                                     |   |   |                    | 13,128  |   |                  |   | 13,128 |   |   |   | 13,128 |   |
| Total company obligation               |   |                      | 22,301  |   |                                  |   | 22,301  |                                      |   |   | 299,301                                    |   |   |                    | 299,301 |   |                  |   | 299,301 |   |   |   | 762,426 |   |
| Stock options (5)                      |   |                      | 8,100   |   |                                  |   | 8,100   |                                      |   |   | 8,100                                      |   |   |                    | 8,100   |   |                  |   | 8,100 |   |   |   | 24,300 |   |
| Total benefit to employee              |   | $                         | 30,401  |   |                                  | $      | 30,401  |                                      |   | $      | 307,401                                    |   |   | $                       | 307,401 |   |                  | $      | 307,401 |   |   | $ | 786,726 |   |

| (1)   | Amounts reflect maximum salary earned but not paid through September 30, 2010, accrued prior year bonus not paid prior to date of termination and personal time off accrued through September 30, 2010. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | Amounts reflect maximum salary earned but not paid prior to September 30, 2010, accrued prior year bonus not paid prior to date of termination, one year’s base salary, twelve months’ continuation of health benefits and personal time off accrued through September 30, 2010. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3)   | Amounts shown are payable in the event of a termination of Mr. Kendrick’s employment by Tier without cause, or a resignation by Mr. Kendrick for good reason, within one year after a change of control, and reflect maximum salary earned but not paid through September 30, 2010, accrued prior year bonus not paid prior to date of termination, two times (a) base salary and (b) bonus equal to the average annual bonus paid to Mr. Kendrick (or for the most recent year, accrued for Mr. Kendrick) for the previous three years (or such shorter period during which Mr. Kendrick was employed), immediate vesting of any stock options, eighteen months’ continuation of health benefits and personal time off accrued through September 30, 2010. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4)   | As of September 30, 2010, the stock price performance targets that trigger the award of performance stock units had not been met, therefore no units were considered awarded or vested for purposes of the table above.  In the event Mr. Kendrick’s employment terminates within 24 months of a change of control due to his death, disability, termination by Tier without cause, or resignation by Mr. Kendrick for good reason, all PSUs previously awarded (if any) will vest in full. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (5)   | The amount represents the value of vested, in-the-money options as of September 30, 2010 at a closing price of $5.54 less the cost to the employee to exercise the options at their exercise price. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 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                                 |   | $                         | 6,577   |   |                                  | $      | 6,577   |                                      |   | $      | 196,577                                    |   |   | $                       | 196,577 |   |                  | $      | 196,577 |   |   | $ | 386,577 |   |
| Bonus                                  |   |                      | — |   |                                  |   | — |                                      |   |   | —                                    |   |   |                    | — |   |                  |   | — |   |   |   | 121,000 |   |
| Performance stock units (4)            |   |                      | — |   |                                  |   | — |                                      |   |   | —                                    |   |   |                    | — |   |                  |   | — |   |   |   | — |   |
| Health benefits                        |   |                      | — |   |                                  |   | — |                                      |   |   | 12,000                                     |   |   |                    | 12,000  |   |                  |   | 12,000 |   |   |   | 18,000 |   |
| Perquisites                            |   |                      | — |   |                                  |   | — |                                      |   |   | —                                    |   |   |                    | — |   |                  |   | — |   |   |   | — |   |
| Accrued PTO                            |   |                      | 18,182  |   |                                  |   | 18,182  |                                      |   |   | 18,182                                     |   |   |                    | 18,182  |   |                  |   | 18,182 |   |   |   | 18,182 |   |
| Total company obligation               |   |                      | 24,759  |   |                                  |   | 24,759  |                                      |   |   | 226,759                                    |   |   |                    | 226,759 |   |                  |   | 226,759 |   |   |   | 543,759 |   |
| Stock options (5)                      |   |                      | 3,870   |   |                                  |   | 3,870   |                                      |   |   | 3,870                                      |   |   |                    | 3,870   |   |                  |   | 3,870 |   |   |   | 11,610 |   |
| Total employee benefit                 |   | $                         | 28,629  |   |                                  | $      | 28,629  |                                      |   | $      | 230,629                                    |   |   | $                       | 230,629 |   |                  | $      | 230,629 |   |   | $ | 555,369 |   |

| (1)   | Amounts reflect maximum salary earned but not paid through September 30, 2010, accrued prior year bonus not paid prior to date of termination and personal time off accrued through September 30, 2010. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | Amounts reflect maximum salary earned but not paid prior to September 30, 2010, accrued prior year bonus not paid prior to date of termination, one year’s base salary, twelve months’ continuation of health benefits and personal time off accrued through September 30, 2010. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3)   | Amounts shown are payable in the event of a termination of Mr. Omsberg’s employment by Tier without cause, or a resignation by Mr. Omsberg for good reason, within one year after a change of control, and 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 the average bonus paid over the preceding three years, immediate vesting of options that would have vested within eighteen months of the termination of Mr. Omsberg’s employment, full vesting of all performance stock units awarded in accordance with the PSU Plan (if any), eighteen months’ continuation of health benefits and personal time off accrued through September 30, 2010. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4)   | As of September 30, 2010, the stock price performance targets that trigger the award of performance stock units had not been met, therefore no units were considered awarded or vested for purposes of the table above.  In the event Mr. Omsberg’s employment terminates within 24 months of a change of control due to his death, disability, termination by Tier without cause, or resignation by Mr. Omsberg for good reason, all PSUs previously awarded (if any) will vest in full. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (5)   | The amount represents the value of vested, in-the-money options as of September 30, 2010 at a closing price of $5.54 less the cost to the employee to exercise the options at their exercise price. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| Pay component                                                   |   | Fiscal 2010 |   |
|-----------------------------------------------------------------|--------|-------------|--------|
| Board retainer (payable quarterly in arrears)                   |   | $           | 20,000 |   |
|                                                            |   |        |   |   |
| Board member fee (per meeting)                                  |   |        |   |   |
| In-person meeting                                               |   |        | 1,000  |   |
| Telephonic meeting                                              |   |        | 500    |   |
|                                                            |   |        |   |   |
| Committee chair retainer (payable quarterly in arrears)         |   |        |   |   |
| Audit committee                                                 |   |        | 5,000  |   |
| All other committees                                            |   |        | 2,500  |   |
|                                                            |   |        |   |   |
| Committee meeting fee (per meeting)                             |   |        |   |   |
| In-person meeting                                               |   |        | 1,000  |   |
| Telephonic meeting                                              |   |        | 500    |   |
|                                                            |   |        |   |   |
| Lead director/ Chairman retainer (payable quarterly in arrears) |   |        | 5,000  |   |

----

| ·   | Death and disability—Pro rata vesting through the date of death or disability; immediate payout |
|--------------------|-------------------------------------------------------------------------------------------------------|

| ·   | Voluntary resignation—Pro rata vesting through the date of resignation; payable at end of one-year vesting period |
|--------------------|-------------------------------------------------------------------------------------------------------------------------|

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

| ·   | Change of control—100% vesting, payable on date of change of control |
|--------------------|----------------------------------------------------------------------------|

| Name                                                                                                                                   |   | Fees earned or paid in cash ($) |   |   | Stock awards ($) (1) |   |    | Total ($) |   |
|----------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------|--------|--------|----------------------|--------|---------|-----------|--------|
| John J. Delucca (Chair Audit Committee)                                                                                                |   | $                               | 48,155 |   |                 | $      | 72,900  |      |   | $ | 121,055 |   |
| Daniel J. Donohue (2)                                                                                                                  |   |                            | 18,000 |   |                 |   | — |      |   |   | 18,000 |   |
| Morgan P. Guenther (Chair Governance and Nominating Committee)                                                                         |   |                            | 53,500 |   |                 |   | 72,900  |      |   |   | 126,400 |   |
| Philip G. Heasley (Chairman of the Board (beginning April 2010); Chair Compensation Committee; and Lead Director (through April 2010)) |   |                            | 58,000 |   |                 |   | 72,900  |      |   |   | 130,900 |   |
| Michael R. Murphy (2)                                                                                                                  |   |                            | 24,000 |   |                 |   | — |      |   |   | 24,000 |   |
| David A. Poe (Chair Data Security Committee, Chair Succession Planning Committee)                                                      |   |                            | 38,522 |   |                 |   | 72,900  |      |   |   | 111,422 |   |
| Zachary F. Sadek                                                                                                                       |   |                            | 43,500 |   |                 |   | 72,900  |      |   |   | 116,400 |   |

| (1)   | The amounts reflect the aggregate grant date fair value of restricted stock units awarded to each member elected to the Board of Directors at the 2010 annual meeting.  In accordance with ASC 718 the amount is calculated as shares awarded (9,000) multiplied by the closing price of Tier common stock on May 11, 2010 (the date of award). |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | Messrs. Donohue and Murphy did not stand for re-election at our 2010 annual meeting. |
|-----------------|--------------------------------------------------------------------------------------|

| Name               |   | Stock Awards Outstanding |   |   | Options Outstanding |   |
|--------------------|--------|--------------------------|--------|--------|---------------------|--------|
| John J. Delucca    |   |                     | 18,000 |   |                |   | 40,000 |   |
| Morgan P. Guenther |   |                     | 18,000 |   |                |   | 140,000 |   |
| Philip G. Heasley  |   |                     | 18,000 |   |                |   | 10,002 |   |
| David A. Poe       |   |                     | 18,000 |   |                |   | 6,668 |   |
| Zachary F. Sadek   |   |                     | 18,000 |   |                |   | — |   |

----

|                                                         |   | Common stock beneficially owned |      |
|--------------------------------------------------------------|--------|---------------------------------|-----------|
| Name of beneficial owner(1)                                  |   | Total number of shares          |      |   |   |   |   | Percent of class(2) |   |
| Alex P. Hart                                                 |   |                            | —   |   |   |   |   |   |   | * |   |
| Charles W. Berger                                            |   |                            | 140,000   |   |   |   | (3 | ) |   |   | * |   |
| John J. Delucca                                              |   |                            | 50,000    |   |   |   | (4 | ) |   |   | * |   |
| Morgan P. Guenther                                           |   |                            | 140,000   |   |   |   | (3 | ) |   |   | * |   |
| Philip Heasley                                               |   |                            | 21,102    |   |   |   | (5 | ) |   |   | * |   |
| David A. Poe                                                 |   |                            | 6,668     |   |   |   | (3 | ) |   |   | * |   |
| Zachary Sadek                                                |   |                            | 1,799,321 |   |   |   | (6 | ) |   |   | 10.8 | % |
| Ronald W. Johnston                                           |   |                            | 163,333   |   |   |   | (3 | ) |   |   | 1.0 | % |
| Keith Kendrick                                               |   |                            | 60,000    |   |   |   | (3 | ) |   |   | * |   |
| Keith S. Omsberg                                             |   |                            | 52,500    |   |   |   | (3 | ) |   |   | * |   |
| Ronald L. Rossetti                                           |   |                            | 409,500   |   |   |   | (7 | ) |   |   | 2.4 | % |
| All directors and executive officers as a group (12 persons) |   |                            | 2,842,424 |   |   |   | (8 | ) |   |   | 16.2 | % |

----

| (1)   | Address: 11130 Sunrise Valley Drive, Suite 300, Reston, Virginia 20191, unless otherwise specified. |
|-----------------|-----------------------------------------------------------------------------------------------------|

| (2)   | The percentages shown are based on 16,591,151 shares of common stock outstanding as of January 26, 2011. |
|-----------------|---------------------------------------------------------------------------------------------------------------|

| (3)   | Consists entirely of shares issuable upon the exercise of options exercisable on or before March 27, 2011. |
|-----------------|-----------------------------------------------------------------------------------------------------------------|

| (4)   | Includes 40,000 shares issuable upon the exercise of options exercisable on or before March 27, 2011. |
|-----------------|------------------------------------------------------------------------------------------------------------|

| (5)   | Includes 10,002 shares issuable upon the exercise of options exercisable on or before March 27, 2011. |
|-----------------|------------------------------------------------------------------------------------------------------------|

| (6)   | Address: 265 Franklin Street, 18th Floor, Boston, Massachusetts 02110. Based solely on information contained in a Schedule 13D/A filed with the SEC on January 15, 2010 by Giant Investment, LLC, (“Giant”); Parthenon Investors II, L.P. (“Parthenon”); PCap Partners II, LLC (“PCap Partners”); PCap II, LLC (“PCap II”); John C. Rutherford; and Ernest K. Jacquet (collectively, the “Parthenon Group”). Parthenon is a managing member of Giant, PCap Partners is a general partner of Parthenon, and PCap II is a managing member of PCap Partners.  Giant directly beneficially owns 1,799,321 shares of common stock. As parents of Giant, Parthenon, PCap Partners and PCap II may be deemed to beneficially own their proportional interest in the shares of common stock directly and beneficially owned by Giant, comprising 1,748,401 shares of common stock. John C. Rutherford and Ernest K. Jacquet are control persons of various entities indirectly investing in Giant and may be deemed to beneficially own a proportional interest in the shares of common stock owned by Giant, comprising 1,799,321 shares of common stock.  In addition, Exhibit 99.2 to a Schedule 13D/A filed by the Parthenon Group on January 6, 2009 indicated that Mr. Sadek, as a Vice President of PCap Managers LLC, an affiliate of Giant, may be deemed to indirectly beneficially own all of the shares directly beneficially owned by Giant, but that Mr. Sadek disclaims any such beneficial ownership. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (7)   | Includes 360,000 shares issuable upon the exercise of options exercisable on or before March 27, 2011. |
|-----------------|-------------------------------------------------------------------------------------------------------------|

| (8)   | Includes 972,503 shares issuable upon the exercise of options exercisable on or before March 27, 2011. |
|-----------------|-------------------------------------------------------------------------------------------------------------|

| 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 26, 2011. |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                             |   | Common stock beneficially owned |      |
|----------------------------------|--------|---------------------------------|-----------|
| Name of beneficial owner         |   | Total number of shares          |      |   | Percent of class(1) |   |
| Discovery Group I, LLC (2)       |   |                            | 2,459,404 |   |   |   | 14.8 | % |
| Wells Fargo & Company (3)    |   |                            | 2,414,728 |   |   |   | 14.6 | % |
| Giant Investment, LLC (4)        |   |                            | 1,799,321 |   |   |   | 10.8 | % |
| Heartland Advisors, Inc. (5)     |   |                            | 1,717,474 |   |   |   | 10.4 | % |
| Dimensional Fund Advisors LP (6) |   |                            | 1,450,931 |   |   |   | 8.7 | % |

| (1) | The percentages shown are based on 16,591,151 shares of common stock outstanding as of January 26, 2011. |
|-----|---------------------------------------------------------------------------------------------------------------|

| (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 January 21, 2011. Discovery Group I, LLC is the sole general partner of Discovery Equity Partners, L.P. Discovery Equity Partners, L.P. beneficially owns 2,109,667 shares of common stock and Discovery Group I, LLC beneficially owns 2,459,404 shares of common stock. Daniel J. Donoghue and Michael R. Murphy, each of whom is a member of our Board of Directors, are the sole managing members of Discovery Group I, LLC and may be deemed to beneficially own 2,459,404 shares of common stock. |
|-----------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Address: For Wells Fargo & Company, 420 Montgomery Street, San Francisco, California 94104; for Wells Capital Management Incorporated, 525 Market Street,  10th Floor, San Francisco, California 94105. Based solely on information contained in a Schedule 13G/A filed with the SEC on January 20, 2011 by Wells Fargo & Company and its subsidiary, Wells Capital Management Incorporated. This table reflects the shares of common stock owned by Wells Fargo & Company and Wells Capital Management Incorporated as of December 31, 2010. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (4) | Address: 265 Franklin Street, 18th Floor, Boston, Massachusetts 02110. Based solely on information contained in a Schedule 13D/A filed with the SEC on January 15, 2010 by Giant Investment, LLC, (“Giant”); Parthenon Investors II, L.P. (“Parthenon”); PCap Partners II, LLC (“PCap Partners”); PCap II, LLC (“PCap II”); John C. Rutherford; and Ernest K. Jacquet (collectively, the “Parthenon Group”). Parthenon is a managing member of Giant, PCap Partners is a general partner of Parthenon, and PCap II is a managing member of PCap Partners.  Giant directly beneficially owns 1,799,321 shares of common stock. As parents of Giant, Parthenon, PCap Partners and PCap II may be deemed to beneficially own their proportional interest in the shares of common stock directly and beneficially owned by Giant, comprising 1,748,401 shares of common stock. John C. Rutherford and Ernest K. Jacquet are control persons of various entities indirectly investing in Giant and may be deemed to beneficially own a proportional interest in the shares of common stock owned by Giant, comprising 1,799,321 shares of common stock.  In addition, Exhibit 99.2 to a Schedule 13D/A filed by the Parthenon Group on January 6, 2009 indicated that Mr. Sadek, who is a member of our Board of directors, may be deemed to indirectly beneficially own all of the shares directly beneficially owned by Giant due to his position as a Vice President of PCap Managers LLC, an affiliate of Giant, but that Mr. Sadek disclaims any such beneficial ownership. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (5) | 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 10, 2010. This table reflects the shares of common stock that may be deemed beneficially owned by (1) Heartland Advisors, Inc., by virtue of its investment discretion and voting authority granted by certain clients, and (2) William J. Nasgovitz, as a result of his ownership interest in Heartland Advisors, Inc, in each case as of December 31, 2009. Heartland Advisors, Inc. and Mr. Nasgovitz specifically disclaim beneficial ownership of these shares. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (6) | Address: Palisades West, Building One, 6300 Bee Cave Road, Austin, Texas 78746. Based solely on information contained in a Schedule 13G/A filed with the SEC by Dimensional Fund Advisors LP (“Dimensional”) on February 10, 2010. In its role as an investment advisor or manager to certain investment companies, trusts and accounts (the “Funds”), Dimensional possesses investment and/or voting power over the shares shown in the table above, and may be deemed to be the beneficial owner of such shares.  However, all shares reported above are owned by the Funds, and Dimensional disclaims beneficial ownership of such shares. This table reflects the shares of common stock deemed beneficially owned by Dimensional as of December 31, 2009. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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     |   |                                                                                                      | 2,353  |   |                                                                            | $      | 7.53   |                                                                                                        |   |   | 1,340 |   |
| Not approved by security holders |   |                                                                                                      | 100    |   |                                                                            |   | 5.06   |                                                                                                        |   |   | — |   |
| Total                            |   |                                                                                                      | 2,453  |   |                                                                            | $      | 7.43   |                                                                                                        |   |   | 1,340 |   |

----

| ·   | 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; |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

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

| ·   | any other information regarding the related person transaction or the related person in the context of the proposed transaction that would be material to investors in light of the circumstances of the particular transaction. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1.   | Our Board has determined that specific types of interests and transactions identified in the policy do not create a material direct or indirect interest on behalf of related persons and, therefore, are not related person transactions for purposes of the policy, including: |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2.   | interests arising solely from the related person’s position as an executive officer of another entity (whether or not the person is also a director of such entity) that is a participant in the transaction, where (a) the related person and all other related persons own in the aggregate less than a 10% equity interest in such entity, (b) the related person and his or her immediate family members are not involved in the negotiation of the terms of the transaction with the Company and do not receive any special benefits as a result of the transaction and (c) the amount involved in the transaction equals less than the greater of $200,000 or 5% of the annual gross revenues of the company receiving payment under the transaction; |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.   | a transaction that is specifically contemplated by provisions of our charter or bylaws; and |
|----------------|--------------------------------------------------------------------------------------------------|

| 4.   | transactions that do not constitute related person transactions pursuant to the instructions to the SEC’s related person transaction disclosure rule. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| (in thousands)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | 2010   |    |   | 2009   |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|---------|--------|--------|--------|
| Audit Fees(1)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | $      | 435     |   |   | $      | 539 |   |
| Audit Related Fees                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   | — |   |   |   | 52 |   |
| Tax Fees                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   | — |   |   |   | — |   |
| All Other Fees (2)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   | 80      |   |   |   | — |   |
| Total                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | $      | 515     |   |   | $      | 591 |   |
| (1)      Represents fees for the audit of our financial statements, review of our quarterly financial statements, audit of our            internal controls, 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 SAS 70 audit and SAS 70 readiness review services related to our EPS operations. |   |

----

|   | Exhibits |
|--------|----------|

| Exhibit number | Exhibit description                                                                                                                                                                                                  |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 2.1            | Purchase and Sale Agreement between Tier Technologies, Inc. and Informatix, Inc., dated June 30, 2008 (1)                                                                                                            |
| 2.2            | Asset Purchase Agreement between Tier Technologies, Inc., Cowboy Acquisition Company and ChoicePay, Inc., dated as of January 13, 2009 (2)                                                                           |
| 3.1            | Restated Certificate of Incorporation (3)                                                                                                                                                                            |
| 3.2            | Amended and Restated Bylaws of Tier Technologies, Inc., as amended (4)                                                                                                                                               |
| 4.1            | Form of common stock certificate (3)                                                                                                                                                                                 |
| 4.2            | See Exhibits 3.1 and 3.2, for provisions of the Restated Certificate of Incorporation and Amended and Restated Bylaws, as amended of the Registrant defining rights of the holders of common stock of the Registrant |
| 10.1           | Amended and Restated 1996 Equity Incentive Plan, dated January 28, 1999 (5)*                                                                                                                                    |
| 10.2           | Form of Incentive Stock Option Agreement under the Registrant’s Amended and Restated 1996 Equity Incentive Plan (6)*                                                                                           |
| 10.3           | Form of Nonstatutory Stock Option Agreement under the Registrant’s Amended and Restated 1996 Equity IncentivePlan (6)*                                                                                         |
| 10.4           | Amended and Restated 2004 Stock Incentive Plan (7)*                                                                                                                                                                  |
| 10.5           | Form of Incentive Stock Option Agreement under the Registrant’s Amended and Restated 2004 Stock Incentive Plan (7)*                                                                                            |
| 10.6           | Form of Nonstatutory Stock Option Agreement under the Registrant’s Amended and Restated 2004 Stock Incentive Plan (7)*                                                                                    |
| 10.7           | Form of Restricted Stock Agreement under the Registrant’s Amended and Restated 2004 Stock Incentive Plan (7)*                                                                                                  |
| 10.8           | Form of California Indemnification Agreement (8)                                                                                                                                                                     |
| 10.9           | Form of Delaware Indemnification Agreement for officers (9)                                                                                                                                                          |
| 10.10          | Form of Delaware Indemnification Agreement for directors (9)                                                                                                                                                         |
| 10.11          | Tier Corporation 401(k) Plan, Summary Plan Description (8)*                                                                                                                                                          |
| 10.12          | Supplemental Indemnity Agreement by and between Registrant and Bruce R. Spector, dated September 2, 2004 (10)*                                                                                                  |
| 10.13          | Amended and Restated Credit and Security Agreement between the Registrant, Official Payments Corporation, EPOS Corporation and City National Bank dated March 6, 2006 (11)                                           |
| 10.14          | Employment Agreement between Tier Technologies, Inc., and Ronald L. Rossetti, dated July 26, 2006 (12)*                                                                                                              |
| 10.15          | Non-Statutory Stock Option Agreement between Tier and Ronald L. Rossetti, dated July 26, 2006 (12)*                                                                                                                  |
| 10.16          | Option Grants awarded to Charles Berger, Morgan Guenther, and fifteen other employees, dated August 24, 2006 (13)*                                                                                                   |
| 10.17          | First Amendment to Amended and Restated Credit and Security Agreement dated March 20, 2007 between the Registrant, Official Payments Corporation, EPOS Corporation and City National Bank (14)                       |

----

| Exhibit number | Exhibit description                                                                                                                                                                                         |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.18          | Second Amendment to Amended and Restated Credit and Security Agreement dated September 26, 2007 between the Registrant, Official Payments Corporation, EPOS Corporation and City National Bank (15)         |
| 10.19          | Share Repurchase Agreement between CPAS Systems, Inc., Tier Ventures Corporation and Tier Technologies, Inc. dated June 29, 2007 (16)                                                                       |
| 10.20          | Employment Agreement between Tier Technologies, Inc. and Ronald L. Rossetti, dated April 30, 2008. (17)*                                                                                                    |
| 10.21          | Employment Agreement between Tier Technologies, Inc. and Keith Kendrick, dated June 30, 2008 (18)*                                                                                                          |
| 10.22          | Employment Agreement between Tier Technologies, Inc. and Ronald W. Johnston, dated July 1, 2008 (18)*                                                                                                       |
| 10.23          | Third Amendment to Amended and Restated Credit and Security Agreement between Tier Technologies, Inc., Official Payments Corporation, EPOS Corporation and City National Bank dated September 29, 2008 (19) |
| 10.24          | Employment Agreement between Tier Technologies, Inc. and Nina K. Vellayan, dated September 22, 2008 (20)                                                                                                    |
| 10.25          | Enterprise Value Award Plan Amendment to Reflect Supplemental Award dated December 4, 2008 between Tier Technologies, Inc. and Ronald L. Rossetti (21)*                                                     |
| 10.26          | Tier Technologies, Inc. Executive Performance Stock Unit Plan (22)*                                                                                                                                         |
| 10.27          | Employment Agreement between Tier Technologies, Inc. and Keith Omsberg, effective as of May 6, 2009 (23)*                                                                                                   |
| 10.28          | Renewal Letter: Short Clear Extension of Termination Date between Tier Technologies, Inc., Official Payments Corporation, EPOS Corporation and City National Bank (24)                                      |
| 10.29          | Solicitation/Contract/Order for Commercial Items dated April 3, 2009 between the Internal Revenue Service and Official Payments Corporation (25)                                                            |
| 10.30          | Amendment of Solicitation/Modification of Contract No. 0001 dated October 30, 2009 between the Internal Revenue Service and Official Payments Corporation (25)                                              |
| 10.31          | Amendment of Solicitation/Modification of Contract No. 0002 dated January 4, 2010 between the Internal Revenue Service and Official Payments Corporation (25)                                               |
| 10.32          | Amendment of Solicitation/Modification of Contract No. 0003 dated March 29, 2010 between the Internal Revenue Service and Official Payments Corporation (25)                                                |
| 10.33          | Amendment of Solicitation/Modification of Contract No. 0004 dated March 30, 2010 between the Internal Revenue Service and Official Payments Corporation (25)                                                |
| 10.34          | Amendment of Solicitation/Modification of Contract No. 0005 dated April 15, 2010 between the Internal Revenue Service and Official Payments Corporation (25)                                                |
| 10.35          | Deed of Lease agreement between Tier Technologies, Inc. and Sunrise Campus Investors, LLC, dated December 9, 2009. (26)                                                                                |
| 10.36          | Agreement dated as of January 8, 2010 among Giant Investment, LLC, Parthenon Investors II, L.P., PCap Partners II, LLC, PCap II, LLC, John C. Rutherford, and Tier Technologies, Inc. (27)                  |
| 10.37          | Agreement dated February 25, 2010 among Discovery Equity Partners, L.P., Discovery Group I, LLC, Daniel J. Donoghue, and Michael R. Murphy and Tier Technologies, Inc. (28)                                 |
| 10.38          | Fourth Amendment to Amended and Restated Credit and Security Agreement dated January 14, 2010 between Tier Technologies, Inc., Official Payments Corporation and City National Bank. (29)                   |
| 10.39          | Letter Agreement dated July 15, 2010 between Charles W. Berger and Tier Technologies, Inc. (30)                                                                                                             |
| 10.40          | Employment Agreement between Tier Technologies, Inc. and Alex P. Hart, dated August 10, 2010 (31)                                                                                                           |
| 10.41          | First amendment to Employment Agreement between Tier Technologies, Inc and Alex P. Hart, dated August 13, 2010 (32)                                                                                         |

----

| Exhibit number                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | Exhibit description                                                                                                                                                 |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.42                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | Severance Agreement and Release of Claims dated August 17, 2010 between Nina Vellayan and Tier Technologies, Inc. (33)                                              |
| 10.43                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | Amendment of Solicitation/Modification of Contract No. 0006 dated July 12, 2010 between the Internal Revenue Service and Official Payments Corporation (34) ‡ |
| 10.44                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | Letter of amendment to Employment Agreement dated August 31, 2010, between Ronald W. Johnston and Tier Technologies, Inc. (34)*                                     |
| 10.45                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | Letter of amendment to Employment Agreement dated November 3, 2010, between Keith Omsberg and Tier Technologies, Inc. (34)*                                         |
| 10.46                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | Employment Agreement between Tier Technologies, Inc. and Atul Garg, dated October 19, 2010 (34)*                                                                    |
| 10.47                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | Nonstatutory Stock Option Agreement for Inducement Grant between Tier Technologies, Inc. and Alex P. Hart (34)*                                                     |
| 10.48                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | Incentive and Nonstatutory Stock Option Agreement between Tier Technologies, Inc. and Alex P. Hart (34)*                                                            |
| 21.1                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | Subsidiaries of the Registrant (34)                                                                                                                                 |
| 23.1                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | Consent of McGladrey & Pullen, LLP, Independent Registered Public Accounting Firm (34)                                                                          |
| 31.1                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | Certification of Chief Executive Officer pursuant to Rules 13a-14(a) and 15d-14(a) promulgated under the Securities Exchange Act of 1934 (34)                       |
| 31.2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | Certification of Chief Financial Officer pursuant to Rules 13a-14(a) and 15d-14(a) promulgated under the Securities Exchange Act of 1934 (34)                       |
| 31.3                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | Certification of Chief Executive Officer pursuant to Rules 13a-14(a) and 15d-14(a) promulgated under the Securities Exchange Act of 1934 †                    |
| 31.4                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | Certification of Chief Financial Officer pursuant to Rules 13a-14(a) and 15d-14(a) promulgated under the Securities Exchange Act of 1934 †                    |
| 32.1                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (34)              |
| 32.2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (34)              |
| * Management contract or compensatory plan required to be filed as an exhibit to this report† Filed as an exhibit to this report‡ Confidential treatment requested as to certain portions, which portions were omitted and filed separately with the Securities and Exchange Commission pursuant to a Confidential Treatment Request. (1) Filed as an exhibit to Form 10-Q, filed July 7, 2008, and incorporated herein by reference(2) Filed as an exhibit to Form 8-K, filed on January 20, 2009, and incorporated herein by reference(3) Filed as an exhibit to Form 8-K, filed on July 19, 2005, and incorporated herein by reference(4) Filed as an exhibit to Form 8-K, filed on February 24, 2009, and incorporated herein by reference (5) Filed as an exhibit to Form 10-Q, filed May 11, 2001, and incorporated herein by reference(6) Filed as an exhibit to Form 8-K, filed November 12, 2004, and incorporated herein by reference(7) Filed as an exhibit to Form 8-K, filed July 5, 2005 and incorporated herein by reference(8) Filed as an exhibit to Form S-1 (No. 333-37661), filed on October 10, 1997, and incorporated herein by reference(9) Filed as an exhibit to Form 10-K, filed December 14, 2007, and incorporated herein by reference(10) Filed as an exhibit to Form 10-K, filed December 28, 2004, and incorporated herein by reference(11) Filed as an exhibit to Form 8-K, filed March 9, 2006, and incorporated herein by reference(12) Filed as an exhibit to Form 8-K, filed August 1, 2006, and incorporated herein by reference |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |

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|   Exhibit number |   Exhibit description |
|-----------------------|----------------------------|

| (13) Filed as a Form 8-K, filed August 29, 2006, and incorporated herein by reference(14) Filed as an exhibit to Form 8-K, filed March 28, 2007, and incorporated herein by reference(15) Filed as an exhibit to Form 8-K, filed September 27, 2007, and incorporated herein by reference(16) Filed as an exhibit to Form 8-K, filed July 3, 2007, and incorporated herein by reference(17) Filed as an exhibit to Form 10-Q, filed May 6, 2008, and incorporated herein by reference(18) Filed as an exhibit to Form 8-K, filed July 7, 2008, and incorporated herein by reference(19) Filed as an exhibit to Form 8-K, filed October 3, 2008, and incorporated herein by reference(20) Filed as an exhibit to Form 10-K, filed December 8, 2008, and incorporated herein by reference(21) Filed as an exhibit to Form 10-Q, filed May 11, 2009, and incorporated herein by reference(22) Filed as a Form 8-K, filed January 22, 2009, and incorporated herein by reference(23) Filed as an exhibit to  Form 8-K, filed May 19, 2009, and incorporated herein by reference(24) Filed as an exhibit to Form 10-K, filed November 10, 2009, and incorporated herein by reference(25) Filed as an exhibit to Form 10-K/A (Amendment 3), filed June 22, 2010 and incorporated herein by reference(26)Filed as an exhibit to Form 10-Q, filed February 9, 2010, and incorporated herein by reference(27) Filed as an exhibit to Form 8-K, filed January 11, 2010, and incorporated herein by reference(28) Filed as an exhibit to Form 8-K, filed March 1, 2010, and incorporated herein by reference(29) Filed as an exhibit to Form 10-Q, filed May 10, 2010, and incorporated herein by reference(30) Filed as an exhibit to Form 8-K, filed July 19, 2010, and incorporated herein by reference(31) Filed as an exhibit to Form 8-K, filed August 11, 2010, and incorporated herein by reference(32) Filed as an exhibit to Form 8-K, filed August 18, 2010, and incorporated herein by reference(33) Filed as an exhibit to Form 8-K, filed August 18, 2010, and incorporated herein by reference(34) Previously filed as an exhibit to Form 10-K filed November 22, 2010 |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|                          | TIER TECHNOLOGIES, INC. |
|-------------------------------|------------------------------|
| Dated:  January 28, 2011 |   By:              |   /s/ ALEX P. HARTAlex P. HartPresident, Chief Executive Officer |

| Signature                                      | Title                                                                                        | Date             |
|------------------------------------------------|----------------------------------------------------------------------------------------------|------------------|
|                                           |                                                                                         |             |
| /s/ ALEX P. HARTAlex P. Hart                   | President, Chief Executive Officer  (principal executive officer)                  | January 28, 2011 |
|  /s/ RONALD W. JOHNSTONRonald W. Johnston |  Chief Financial Officer (principal financial officer and principal accounting officer) | January 28, 2011 |
|  /s/ CHARLES W. BERGERCharles W. Berger   |   Director                                                                         | January 28, 2011 |
|  /s/ JOHN J. DELUCCAJohn J. Delucca       |   Director                                                                         | January 28, 2011 |
|  /s/ MORGAN P. GUENTHERMorgan P. Guenther |   Director                                                                         | January 28, 2011 |
|  /s/ PHILIP G. HEASLEYPhilip G. Heasley   |   Director                                                                         | January 28, 2011 |
|  /s/ DAVID A. POEDavid A. Poe             |   Director                                                                         | January 28, 2011 |
|  /s/ RONALD L. ROSSETTIRonald L. Rossetti |   Director                                                                         | January 28, 2011 |
|  /s/ ZACHARY F. SADEKZachary F. Sadek     |   Director                                                                         | January 28, 2011 |

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