EXHIBIT 10.8

** **

** **

**FIRST CITIZENS NATIONAL BANKIMPUTED INCOME TAX REIMIBURSEMENT AGREEMENT**

            ThisImputed Income Tax Reimbursement Agreement (the"Agreement") is adopted this ________ dayof _______________, 200__, by and between First Citizens National Bank, located inDyersburg, Tennessee (the "Company"), and ____________ (the "Executive"). 

**INTRODUCTION**

To encourage the Executive to remain an employee ofthe Company, the Company is willing to provide to the Executive annual cashpayments to reimburse the Executive for a portion of the tax expenses incurreddue to imputed income under the Amended and Restated Split Dollar Agreement(the "Split Dollar Agreement").  The Company will make the payments describedherein from the Company's general assets.

**Article 1Definitions**

            Wheneverused in this Agreement, the following words and phrases shall have the meaningsspecified:

| 1.1       | "Code" means the Internal Revenue Code of 1986, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         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                                                                                                                                                                                                                                                                                                                                                               |
| 1.2       | "Effective Date" means January 1, 2008.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          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| 1.3       | "Imputed Income Tax Reimbursement" means the cash payment    calculated pursuant to Section 2.1 and paid to the Executive in accordance    with Section 2.2.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     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|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 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| 1.4       | "Plan Year" means the calendar year.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 1.5  | "Separation from Service" means termination of the    Executive's employment with the Company for reasons other than death.     Whether a Separation from Service has occurred is determined based on    whether the facts and circumstances indicate that the Company and Executive    reasonably anticipated that no further services would be performed after a    certain date or that the level of bona fide services the Executive would    perform after such date (whether as an employee or as an independent    contractor) would permanently decrease to no more than twenty percent (20%)    of the average level of bona fide services performed (whether as an employee    or an independent contractor) over the immediately preceding thirty-six (36)    month period (or the full period of services to the Company if the Executive    has been providing services to the Company less than thirty-six (36)     months).  1.6 "Specified Employee" means an employee who at the time of    Separation from Service is a key employee of the Company, if any stock of    the Company is publicly traded on an established securities market or    otherwise.  For purposes of this Agreement, an employee is a key    employee if the employee meets the requirements of Code Section 416(i)(1)(A)(i),    (ii), or (iii) (applied in accordance with the regulations thereunder and    disregarding section 416(i)(5)) at any time during the twelve (12) month    period ending on December 31 (the "identification period").  If the    employee is a key employee during an identification period, the employee is    treated as a key employee for purposes of this Agreement during the twelve    (12) month period that begins on the first day of April following the close    of the identification period.
**Article 2Imputed Income Tax Reimbursement**

** **
2.1 Imputed Income TaxReimbursement.  With respect to eachPlan Year, the Company shall reimburse to the Executive a portion of the amountof the federal and state income taxes attributable to i) the income imputed tothe Executive on the benefit under the Amended and Restated Split DollarAgreement and ii) the additional cash payments hereunder. The amount of theImputed Income Tax Reimbursement is the amount on Schedule A.   2.2 Distribution of Imputed IncomeTax Reimbursement. The Company shallpay the Imputed Income Tax Reimbursement to the Executive within two andone-half (2 1⁄2) months after the end of the Plan Year to which it relates.       2.3Duration of Imputed Income TaxReimbursement.  The Company shall paythe Imputed Income Tax Reimbursement until the death of the Executive.   2.4 Death of the Executive.  If the Executive dies prior to the payment of anImputed Income Tax Reimbursement due under Section 2.1 hereof, the Companyshall pay the Imputed Income Tax Reimbursement to the Executive's estate at thesame time and in the same manner as the Imputed Income Tax Reimbursement was tobe paid to the Executive.  2.5 Restriction on Timing ofDistributions.   Notwithstandingany provision of this Agreement to the contrary, if the Executive is considereda Specified Employee, the provisions of this Section 2.5 shall govern alldistributions hereunder.  If benefit distributions which would otherwise bemade to the Executive due to Separation from Service are limited because theExecutive is a Specified Employee, then such distributions shall not be madeduring the first six (6) months following Separation from Service.  Rather, anydistribution which would otherwise be paid to the Executive during such periodshall be accumulated and paid to the Executive in a lump sum on the first dayof the seventh month following Separation from Service.  All subsequentdistributions shall be paid in the manner specified.  2.6 Distributions Upon Taxation ofAmounts Deferred. If, pursuant to Code Section 409A, the FederalInsurance Contributions Act or other state, local or foreign tax, the Executivebecomes subject to tax on the amounts deferred hereunder, then, the Bank maymake a limited distribution to the Executive in accordance with the provisionsof Treasury Regulations Section 1.409A-3(j)(vi), (vii) and (xi).  Any suchdistribution will decrease the Executive's benefit hereunder.  2.7 Change in Form or Timing of Distributions.  All changes in    the form or timing of distributions hereunder must comply with the following    requirements.  The changes:     -  may not accelerate the time or schedule of any distribution, except as      provided in Section 409A of the Code and the regulations thereunder; 
-  must for, benefits distributableunder Section 2.2, be made at least twelve (12) months prior to the firstscheduled distribution;  
-  must for benefits distributable under Section 2.2 delay the commencement of      distributions for a minimum of five (5) years from the date the first      distribution was originally scheduled to be made; and
-  must take effect not less thantwelve (12) months after the election is made.

**Article 3Amendment and Termination**
3.1Amendments.  This Company may unilaterally amend this Agreementat anytime with written notice to the Executive.   3.2 Plan Termination Generally.  This Company may unilaterally terminate thisAgreement at any time by written notice to the Executive.  The Executive'sright to the Imputed Income Tax Reimbursement may not be liquidated orexchanged for another benefit.  
**Article 4Claims And Review Procedures**

4.1       Claims Procedure.  A person("claimant") who has not received benefits under this Agreement that he or shebelieves should be distributed shall make a claim for such benefits as follows:
 4.1.1 
Initiation- Written Claim.  The claimant initiates a claim by submitting to the PlanAdministrator a written claim for the benefits.  If such a claim relates to thecontents of a notice received by the claimant, the claim must be made withinsixty (60) days after such notice was received by the claimant.  All otherclaims must be made within one hundred eighty (180) days of the date onwhich the event that caused the claim to arise occurred.  The claim must statewith particularity the determination desired by the claimant.    4.1.2 
Timing of Plan AdministratorResponse*.*  The Plan Administrator shall respond to such claimantwithin ninety (90) days after receiving the claim.  If the Plan Administratordetermines that special circumstances require additional time for processingthe claim, the Plan Administrator can extend the response period by anadditional ninety (90) days by notifying the claimant in writing, prior to theend of the initial ninety (90) day period, which an additional period isrequired.  The notice of extension must set forth the special circumstances andthe date by which the Plan Administrator expects to render its decision.    4.1.3 Notice of Decision.  Ifthe Plan Administrator denies part or the entire claim, the Plan Administratorshall notify the claimant in writing of such denial.  The Plan Administratorshall write the notification in a manner calculated to be understood by theclaimant.  The notification shall set forth:-  The specific reasons for thedenial;
-  A reference to the specificprovisions of this Agreement on which the denial is based;
-  A description of anyadditional information or material necessary for the claimant to perfect theclaim and an explanation of why it is needed;
-  An explanation of thisAgreement's review procedures and the time limits applicable to suchprocedures; and
-  A statement of the claimant'sright to bring a civil action under ERISA Section 502(a) following an adversebenefit determination on review.

4.2       Review Procedure.  If the PlanAdministrator denies part or the entire claim, the claimant shall have theopportunity for a full and fair review by the Plan Administrator of the denialas follows:
 4.2.1 
Initiation - Written Request. To initiate the review, the claimant, within sixty (60) days after receivingthe Plan Administrator's notice of denial, must file with the PlanAdministrator a written request for review.    4.2.2 
Additional Submissions -Information Access.  The claimant shall then have the opportunity to submitwritten comments, documents, records and other information relating to theclaim.  The Plan Administrator shall also provide the claimant, upon requestand free of charge, reasonable access to, and copies of, all documents, recordsand other information relevant (as defined in applicable ERISA regulations) tothe claimant's claim for benefits.    4.2.3 Considerations on Review. In considering the review, the Plan Administrator shall take into account allmaterials and information the claimant submits relating to the claim, withoutregard to whether such information was submitted or considered in the initialbenefit determination.    4.2.4 Timing of Plan AdministratorResponse.  The Plan Administrator shall respond in writing to such claimantwithin sixty (60) days after receiving the request for review.  If the PlanAdministrator determines that special circumstances require additional time forprocessing the claim, the Plan Administrator can extend the response period byan additional sixty (60) days by notifying the claimant in writing, prior tothe end of the initial sixty (60) day period, which an additional period isrequired.  The notice of extension must set forth the special circumstances andthe date by which the Plan Administrator expects to render its decision.    4.2.5 Notice of Decision.  The Plan Administrator      shall notify the claimant in writing of its decision on review.  The      Plan Administrator shall write the notification in a manner calculated to      be understood by the claimant.  The notification shall set forth:-  The specific reasons for thedenial;
-  A reference to the specificprovisions of this Agreement on which the denial is based;
-  A statement that the claimant is entitled to receive, upon request and free        of charge, reasonable access to, and copies of, all documents, records        and other information relevant (as defined in applicable ERISA        regulations) to the claimant's claim for benefits; and
-  A statement of the claimant'sright to bring a civil action under ERISA Section 502(a).
   
**Article 5Miscellaneous**
5.1Binding Effect.  ThisAgreement shall bind the Executive and the Company and their beneficiaries,survivors, executors, administrators and transferees.  5.2 No Guarantee of Employment.  This Agreement is not a contract for employment.  Itdoes not give the Executive the right to remain as an employee of the Company,nor does it interfere with the Company's right to discharge the Executive.  Italso does not require the Executive to remain an employee nor interfere withthe Executive's right to terminate employment at any time.  5.3  Administration.  The Company shall havepowers which are necessary to administer this Agreement, including but notlimited to:-        Interpreting the provisions of this Agreement;      Establishing and revising the method of accounting for this Agreement;      Maintaining a record of Imputed Income Tax Reimbursements; and      Establishing rules and prescribing any forms necessary or desirable to      administer this Agreement.  5.4Non-Transferability.  Benefits underthis Agreement cannot be sold, transferred, assigned, pledged, attached orencumbered in any manner.  5.5 Tax Withholding and Reporting.  The Company shall withhold any taxes that are requiredto be withheld, including but not limited to taxes owed under Code Section409A, from the benefits provided under this Agreement.  The Executiveacknowledges that the Company's sole liability regarding taxes is to forwardany amounts withheld to the appropriate taxing authorities.  The Company shallsatisfy all applicable reporting requirements, including those under CodeSection 409A.  5.6Applicable Law.  The Agreement, andall rights hereunder shall be governed by the laws of the State of Tennessee,except to the extent preempted by the laws of the United States of America.  5.7 Unfunded Arrangement.  The Executive is a general unsecured    creditor of the Company for the distribution of benefits under this    Agreement.  The benefits represent the mere promise by the Company to    distribute such benefits.  The rights to benefits are not subject in    any manner to anticipation, alienation, sale, transfer, assignment, pledge,    encumbrance, attachment, or garnishment by creditors.  Any insurance on    the Executive's life or other informal funding asset is a general asset of    the Company to which the Executive has no preferred or secured claim.  5.8 Reorganization.  The Companyshall not merge or consolidate into or with another Company, or reorganize, orsell substantially all of its assets to another company, firm, or person unlesssuch succeeding or continuing company, firm, or person agrees to assume anddischarge the obligations of the Company under this Agreement.  Upon theoccurrence of such event, the term "Company" as used in this Agreement shall bedeemed to refer to the successor or survivor entity.  5.9 Entire Agreement.* *ThisAgreement constitutes the entire agreement between the Company and theExecutive as to the subject matter hereof.  No rights are granted to theExecutive by virtue of this Agreement other than those specifically set forthherein.  5.10 Interpretation.  Wherever thefulfillment of the intent and purpose of this Agreement requires, and thecontext will permit, the use of the masculine gender includes the feminine anduse of the singular includes the plural.  5.11Headings.  Article and sectionheadings are for convenient reference only and shall not control or affect themeaning or construction of any of its provisions.  5.12 Validity.  In case any provision ofthis Agreement shall be illegal or invalid for any reason, said illegality orinvalidity shall not affect the remaining parts hereof, but this Agreementshall be construed and enforced as if such illegal and invalid provision hasnever been inserted herein.  5.13 Notice.  Any notice or filing requiredor permitted to be given to the Company under this Agreement shall besufficient if in writing and hand-delivered, or sent by registered or certifiedmail, to the address below:
One First Citizens Place    Dyersburg, TN  38024

Such notice shall be deemed given as ofthe date of delivery or, if delivery is made by mail, as of the date shown onthe postmark or the receipt for registration or certification.

Any notice or filingrequired or permitted to be given to the Executive under this Agreement shallbe sufficient if in writing and hand-delivered, or sent by mail, to the lastknown address of the Executive.
  5.14Compliance with Section 409A.  ThisAgreement shall be interpreted and administered consistent with Code Section409A.
IN WITNESS WHEREOF, the Executive and the Companyconsent to this Agreement on the date above written.

** **

EXECUTIVE:                                                                        COMPANY:

            FirstCitizens National Bank

                                                                                    By                                                                  Name                                                                        

                                                                                    Title                                                                

** **
First Citizens National BankImputed Income Tax Reimbursement Agreement
{ }       New Designation            

{ }       Change in Designation

** **

I,______________, designate the following as Beneficiary under theAgreement:

**Primary:**

___________________________________________________________

___________________________________________________________

___________________________________________________________

_____%

_____%

_____%

**Contingent:**

___________________________________________________________

___________________________________________________________

___________________________________________________________

_____%

_____%

_____%

**Notes:**

•        **Please PRINT CLEARLY or TYPE the names of the beneficiaries.**

•        **To name a trust as beneficiary, please provide the name of thetrustee(s) and the exact name and date of the trust agreement.**

•        **To name your estate as beneficiary, please write "Estate of _[yourname]_".**

•        **Be aware that none of the contingent beneficiaries willreceive anything unless ALL of the primary beneficiaries predecease you.**

Iunderstand that I may change these beneficiary designations by delivering a newwritten designation to the Plan Administrator, which shall be effective onlyupon receipt and acknowledgment by the Plan Administrator prior to my death.  Ifurther understand that the designations will be automatically revoked if thebeneficiary predeceases me, or, if I have named my spouse as beneficiary andour marriage is subsequently dissolved.
Name:               ____________________________Signature:          _______________________________      Date:     _______
Receivedby the Plan Administrator this ________ day of ___________________, 2___
By:       _________________________________First Citizens National BankImputed Income Tax Reimbursement Agreement
SCHEDULE A FOR JEFF AGEE

Year

Imputed Income Tax Reimbursement 

2008

$306

2009

$329

2010

$356

2011

$389

2012

$435

2013

$494

2014

$564

2015

$641

2016

$723

2017

$803

2018

$874

2019

$936

2020

$1,006

2021

$1,098

2022

$1,230

2023

$1,403

2024

$1,609

2025

$1,839

2026

$2,088

2027

$2,348

2028

$2,615

2029

$2,889

2030

$3,186

2031

$3,511

2032

$3,874

2033

$4,261

2034

$4,664

2035

$5,108

2036

$5,615

2037

$6,208

2038

$6,852

2039

$7,608

2040

$8,432

2041

$9,352

2042

$10,314

2043

$11,292

2044

$12,418

2045

$13,718
First Citizens National BankImputed Income Tax Reimbursement Agreement
SCHEDULE A FOR RALPH HENSON

Year

Imputed Income Tax Reimbursement 

2008

$3,132

2009

$3,486

2010

$3,853

2011

$4,248

2012

$4,682

2013

$5,167

2014

$5,682

2015

$6,218

2016

$6,811

2017

$7,486

2018

$8,277

2019

$9,135

2020

$10,144

2021

$11,242

2022

$12,468

2023

$13,753

2024

$15,058

2025

$16,558

2026

$18,289
First Citizens National BankImputed Income Tax Reimbursement Agreement
SCHEDULE A FOR BARRY LADD

Year

Imputed Income Tax Reimbursement 

2008

$3,138

2009

$3,468

2010

$3,824

2011

$4,214

2012

$4,650

2013

$5,114

2014

$5,597

2015

$6,129

2016

$6,738

2017

$7,450

2018

$8,221

2019

$9,130

2020

$10,118

2021

$11,223

2022

$12,377

2023

$13,552

2024

$14,902

2025

$16,461
First Citizens National BankImputed Income Tax Reimbursement Agreement
SCHEDULE A FOR JUDY LONG

Year

Imputed Income Tax Reimbursement 

2008

$564

2009

$641

2010

$723

2011

$803

2012

$874

2013

$936

2014

$1,006

2015

$1,098

2016

$1,230

2017

$1,403

2018

$1,609

2019

$1,839

2020

$2,088

2021

$2,348

2022

$2,615

2023

$2,889

2024

$3,186

2025

$3,511

2026

$3,874

2027

$4,261

2028

$4,664

2029

$5,108

2030

$5,615

2031

$6,208

2032

$6,852

2033

$7,608

2034

$8,432

2035

$9,352

2036

$10,314

2037

$11,292

2038

$12,418

2039

$13,718
First Citizens National BankImputed Income Tax Reimbursement Agreement
SCHEDULE A FOR KATIE WINCHESTER

Year

Imputed Income Tax Reimbursement 

2008

$4,358

2009

$4,817

2010

$5,311

2011

$5,852

2012

$6,458

2013

$7,102

2014

$7,774

2015

$8,514

2016

$9,358

2017

$10,347

2018

$11,418

2019

$12,680

2020

$14,053

2021

$15,586

2022

$17,191

2023

$18,821

2024

$20,697

2025

$22,862 |