Exhibit 10.8 

CASS INFORMATION SYSTEMS,
INC.
Summary Profit Sharing Program 

The purpose of the profit sharing program
is to facilitate the Company’s continued growth and success by providing rewards
that are commensurate with achievement, thereby creating an incentive for
superior performance and improved results for shareholders. All employees of
Cass Information Systems are eligible to participate in the program, unless
specifically excluded due to their employment category, such as temporary staff
or if their performance is not meeting the minimum expectations.

The amount of the profit sharing fund
available for distribution has historically been 12.5% of the company’s net
profits before taxes for the period of distribution.

Distributions are not guaranteed and the
company may distribute profit sharing benefits on any schedule and in any manner
that it deems appropriate. Currently, distributions are made on a semi-annual
basis.

Allocations to employee groups eligible to
participate are divided into exempt and non-exempt pools based on the salaries
of each group over the corresponding period. The non-exempt pool is distributed
to each eligible employee based on a factor of salary and performance score. The
exempt pool is distributed to all exempt employees considering factors such as
salary and individual performance. Specific allocations are made out of the
exempt pool to the Chief Executive Officer (CEO) and other executive officers,
including named executive officers as follows: 

CEO – The target percentage of salary to be received by the CEO is between
0% up to a maximum of 70% and is determined based on return on average equity
(ROE) for the corresponding period. The amount distributed to the CEO ranges
from 0% of the total profit sharing fund if return on average equity is zero or
negative to a maximum of 5% if return on average equity is 20% or higher. For
purposes of this calculation ROE is calculated by dividing net income for the
period by average daily shareholders’ equity for the same period. 

Executive Officers – The target percentage of salary received by each executive
officer varies based on position and is based on the change in net income after
taxes (NIAT) from the corresponding semi-annual period of the prior year. The
portion of the profit sharing funds allocated to payouts for the executive
officers, other than the CEO can range from 9% to 16% of the total profit
sharing pool available to exempt staff based on a change in the NIAT of -20% to
+20% or greater, respectively. The amount distributed to each individual
executive officer is determined by the CEO based on a subjective evaluation
considering internal equity and other individual factors related to performance.
Generally, all corporate executive officers and all presidents or chief
operating officers of business units will be included in this
category.

Individual distributions to employees,
other than the CEO and named executive officers, as a percent of salary are
subject to set limits based on each individual’s pay grade and any payment in
excess of these percentages shall require the review and approval of the
President or Chief Operating Officer of each business unit and the CEO. The set
limits for the CEO may not be exceeded and the set limits for the named
executive officers need approval from the Board of Director’s Compensation
Committee. 


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