EX-10.78







Exhibit 10.78




EMPLOYMENT LETTER AGREEMENT

AMENDMENT




          BearingPoint, Inc. (the “Company”) and David Hunter (“Executive”) previously entered into an
Employment Letter Agreement effective as of March 13, 2008 (the “Agreement”). Pursuant to Section 6
of the Agreement, the Company is required to reform the Agreement if any provision of the Agreement
would cause Executive to incur any additional tax or interest under Section 409A of the Internal
Revenue Code of 1986. Having deemed that it is in the best interest of the Company and Executive to
provide that the benefits provided under the Agreements shall satisfy the requirements of Section
409A, the Company hereby amends the Agreement as follows:





	1.	 	The section of the Agreement entitled “Payments Upon Termination” is amended by
adding the following immediately before the last sentence:






You must return the executed Release Agreement to the Company no earlier
than the date of your termination of employment with the Company and no
later than the thirtieth day following your termination of employment. You
will have a period of seven days from the date on which the executed Release
Agreement is timely returned to the Company (the “Revocation Period”) during
which you may revoke the Release Agreement by the timely delivery of a
written notice of such revocation to the Company. If you do not revoke the
Release Agreement, the Company will make any required severance payments
within 45 days of your termination of employment, but in any event, no later
than March 15 of the year following the date of your termination of
employment.




	2.	 	The section of the Agreement entitled “Payments Upon Termination by the Company
(other than Summary Termination)” is amended by substituting the following:






Additional Payments Upon Termination by the Company (other than Summary
Termination). Subject to the conditions described below, you may become
entitled to receive an additional payment in the event of your termination
by the Company (other than Summary Termination). Any additional payments
shall be conditioned upon your execution of a full and binding unilateral
release of all claims arising from or associated with your employment with
the Company, which shall be prepared by, and in form and substance
reasonably satisfactory to, the Company (the “Release Agreement”). You must
return the executed Release Agreement to the Company no earlier than the
date of your termination of employment with the Company and no later than
the 30th day following your termination of employment. You will have a
period of seven days from the date on which the executed Release Agreement
is timely returned to the Company (the “Revocation Period”) during which
you may revoke the Release Agreement by the timely delivery of a written
notice of such revocation to the Company. Contingent upon your execution
and delivery of a Release Agreement and provided that you do not revoke the Release Agreement



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during the Revocation Period, the Company will make a cash payment of
$1,500,000.00 USD on the 45th day following the date of your termination of
employment. Any payments shall be subject to standard withholdings and
deductions. This payment shall be in partial consideration for the 24-month
Restraint Period and related Covenants set forth in your Managing Director
Agreement. Any payments made pursuant to this section shall be made in lieu
of any obligation to pay any amounts set forth in your Managing Director
Agreement in the event of the termination of your employment by the
Company.



IN WITNESS WHEREOF, this Amendment is executed this 28 day of
December, 2008, but effective as of December 31, 2008.




	 	 	 	 	 	 	 
	 	 	BEARINGPOINT, INC.	 	 
	 
	 	 	 	 	 	 
	 

	 	By:

Name:
	 	/s/ Richard Martino
 

Richard Martino
	 	 
	 

	 	Title:
	 	EVP, Global Human Resources	 	 







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