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                                                                    EXHIBIT 10.9

                                   SCHEDULE A

                            TAX ALLOCATION AGREEMENT

     TAX ALLOCATION AGREEMENT, made this 1st day of June, 1982, by and among
Laidlaw Transportation, Inc. ("Parent") and the subsidiaries of Parent that are
includible in the consolidated federal income tax return of the Parent
affiliated group for the taxable year beginning on September 1, 1981 or for any
subsequent taxable year with respect to which Parent files a consolidated
federal income tax return as the common parent corporation of an affiliated
group (the "Subsidiaries").

     Parent and the Subsidiaries (the "Affiliated Group") wish to provide for
payment of the consolidated federal income tax liability of the Affiliated Group
by Parent; for the contribution to such payment by the various members of the
Affiliated Group, including Parent to which such liability is attributable in
whole or in part; and for the reimbursement by members of the Affiliated Group
that benefit from any losses or credits of members of the Affiliated Group in an
amount which is agreed upon in writing annually by affected members.

     In consideration of the foregoing, and of the mutual covenants and promises
herein contained, Parent and the Subsidiaries agree as follows:

1.   Tax Liability of Group. The tax liability of the Affiliated Group for the
     taxable year in question shall be the consolidated tax liability as
     determined in Form 1120 (Corporate Income Tax Return) filed by the members
     of the Group. In years in which a consolidated tax liability exists, each
     member (including Parent, as the case may be) shall make payment to the
     Parent of an amount no less than its pro-rata share of such liability. This
     amount shall be derived by a formula in which the aggregate of all separate
     tax return liabilities is the denominator and each member's separate tax
     liability is the numerator. The separate return liabilities shall be
     determined by applying consolidated return limitations on all appropriate
     items such as capital gains, investment tax credits and charitable
     contributions.

2.   Tax Benefits of Group. The tax benefits enjoyed by the Affiliated Group for
     the taxable year in question as a result of losses, deductions or credits
     of any member or members of the Affiliated Group shall be ascertained by
     comparing the consolidated tax return liability to the sum of the separate
     tax return liabilities of all members with such liabilities. The tax
     benefits will then be allocated to each of those members who actually
     contributed such benefits. Each such member who contributed benefits will
     be compensated by those members who realized the benefits in an amount
     determined annually as negotiated between the members. Such amount of
     negotiated payment represents the "Tax Benefit Liability".

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3.   Payment for Tax Benefits of Group. The Tax Benefit Liability shall be paid
     to the respective Members within a reasonable time period after the annual
     filing of the consolidated tax return. All computations of tax benefit
     amounts shall be substantiated by specific records maintained by the
     Affiliated Group.

4.   Adjustments. Any adjustment of income, deduction or credit that results
     after the taxable year in question by reason of any carryback, amended
     return, claim for refund, or audit shall be given effect by redetermining
     amounts payable and reimbursable for such taxable year hereunder as if such
     adjustment had been part of the original determination hereunder. The
     amount of any adjustment shall reflect any interest actually due to the
     United States or to the Affiliated Group as a result thereof. Any penalties
     imposed with respect to any consolidated return filed on behalf of the
     Affiliated Group shall be the sole responsibility of Parent. Cessation of
     membership in the Affiliated Group shall not deprive a corporation of its
     Tax Benefit Liability amounts, or of any payment otherwise due to it,
     hereunder.

5.   Payments. The Parent may request from any member of the Affiliated Group a
     contribution towards estimated tax payments in an amount equal to the
     expected pro-rata portion of the consolidated tax liability of each such
     member. Such requested payments shall be offset against the final liability
     of each such member and appropriate refunds or requests for additional
     payments shall be made whenever the consolidated tax liability for the year
     becomes reasonably ascertainable.

6.   Effective Date. The Agreement shall be effective for the taxable year of
     the Affiliated Group ended August 31, 1982 and for all taxable years
     thereafter.

7.   Governing Law. This Agreement shall be governed by the laws applicable to
     contracts entered into and to be fully performed within the State of
     Illinois by residents thereof.

8.   Successors and Assigns. This Agreement shall be binding upon and shall
     inure to the benefit of, the parties hereto and their respective successors
     and assigns.

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                                                                   EXHIBIT 10.10

                        LOSS PORTFOLIO TRANSFER AGREEMENT

This Loss Portfolio Transfer Agreement (the "Agreement") is made as of 12/31/99
between Greyhound Lines, Inc. ("Greyhound") and Laidlaw Transportation, Inc.
("Parent").

WHEREAS, Greyhound desires to end uncertainty about its ultimate liability for
all pre 3/16/99 insurance deductible liabilities associated with all insurance
policies ("Policies") and insurance programs ("Program Agreements") of
Greyhound, including, without limitation, Automobile, Comprehensive Liability,
General and Property Liability and Workers' Compensation coverages ("Insurance
Liabilities"); and

WHEREAS, Greyhound desires to eliminate the future administration associated
with the Policies and the Program Agreements for all such Insurance Liabilities
pre 3/16/99 liabilities; and

ACCORDINGLY, for the purposes and consideration stated in this Agreement,
Greyhound and Parent have agreed and do hereby as follows:

1.   Greyhound agrees to pay Parent the sum of $23,994,229, which sum includes a
     Paid Loss Deposit Fund totaling $1,861,266 previously deposited with
     insurance companies, as the agreed upon final amount payable for all
     Insurance Liabilities under the Policies and the Program Agreements, and as
     consideration for Parent's assumption of additional liability under the
     pre-acquisition insurance liabilities. This consideration is equal to the
     book value of the reserves and deposits.

2.   In respect of the operations of Greyhound from 3/15/87 to 3/16/99,
     Greyhound entered into a number of insurance contracts, whereby they had
     retained responsibility for deductibles or self insured retentions and, as
     such, retained the liabilities for these "pre-aquisition" liabilities.
     These liabilities include paid loss retro plans, incurred loss retro plans,
     deductibles, retentions and possible future or additional assessments. This
     Agreement hereby transfers the entire liability for these insurance
     Liabilities amounts to Parent. It is recognized that all the original
     agreements and policies are between Greyhound and the various insurers and
     these remain in effect. As such, Greyhound is primarily responsible for
     these liabilities and Parent hereby agrees to pay such liabilities on
     Greyhound's behalf, or reimburse Greyhound as is necessary.

3.   Parent agrees to pay all amounts due for claims covered by the Policies, in
     accordance with their terms and conditions. Greyhound agrees, at Parent's
     request, to provide any necessary authorization for Parent to purchase
     insurance or reinsurance coverage for the additional risk they assume under
     this Agreement, if they so desire.

4.   Greyhound agrees that Parent will assume sole control of management and
     administration of all claims subject to this Agreement in accordance with
     the terms and conditions of the Policies. Greyhound further agrees to honor
     and abide by all the terms and conditions of the Policies and help and
     assist Parent in the settlement of the claims, as is necessary.
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5.   Parent further agrees to release and forever discharge Greyhound, its
     directors, officers, employees, agents, attorneys, representatives,
     successors and assigns, from any and all claims, demands, actions, or
     causes of action, known or unknown, which Parent has, might have had, or
     might have in the future, arising out of or connected with, in whole or in
     part, any event act, omission, or transaction, relating in any way to the
     Policies or the Program Agreements, or the payment of premiums or other
     amounts otherwise payable by Greyhound under the terms of the Policies or
     the Program Agreements, for the pre-acquisition insurance liabilities
     associated with the period prior to 3/16/99.

6.   This Agreement constitutes the full and entire agreement between Greyhound
     and Parent. Both parties hereby expressly represent and warrant that no
     other statements or representations, oral or written, have induced them in
     any way to execute this Agreement, but that the entire consideration for
     same and all representations or statements bearing on or relating to this
     Agreement are expressly set forth herein.

7.   Greyhound and Parent both understand and represent that they have not
     assigned any of their rights under the Policies or the Program Agreements,
     and the signatories to this Agreement represent that they are fully
     authorized to execute the agreements and releases set forth herein on
     behalf of Greyhound and Parent, respectively.

8.   This Agreement shall be governed by and construed in accordance with the
     laws of Delaware. Greyhound and Parent agree that this Agreement can be
     filed in any court adjudicating issues or claims relating to the Policies
     and/or the Program Agreements.

GREYHOUND LINES, INC.                   LAIDLAW TRANSPORTATION, INC.

By: /s/ CRAIG R. LENTZSCH               By: /s/ LESLIE W. HAWORTH
    ---------------------------------       ------------------------------------
Name: Craig R. Lentzsch                 Name: Leslie W. Haworth
Title: President and CEO                Title: Senior Vice President & CFO

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