Document:

EXHIBIT 11

                        PURCHASE AND ASSIGNMENT AGREEMENT

June 7, 2000

Lance Weller
Margaret Weller
3400 River Green Ct.
Duluth, Georgia 30096

Dear Sirs:

RE:  DIGITAL TRANSMISSION SYSTEMS, INC.
     ----------------------------------

This letter sets forth the agreement between Wi-LAN Inc. ("WI-LAN") and Lance
Weller and Margaret Weller (collectively, the "SELLERS") with respect to the
purchase by Wi-LAN from the Sellers of the right, title and interest of the
Sellers in and to the Remaining Merger Consideration (as herein defined) payable
to the Sellers pursuant to the agreement and plan of merger ("ORIGINAL MERGER
AGREEMENT") dated as of the 29th day of February, 2000 entered into by and among
Digital Transmission Systems, Inc. ("DTS"), ICT Acquisition Corp. ("ICT"),
Telcor Communications, Inc. ("TELCOR") and the Sellers, as amended by amendment
no. 1 ("AMENDMENT NO. 1") to the agreement and plan of merger, dated as of March
31, 2000 entered into by and among DTS, ICT, Telcor and the Sellers and
amendment no. 2 ("AMENDMENT No. 2") to the agreement and plan of merger dated as
of June 7, 2000 entered into by and among DTS, ICT, Telcor and the Sellers
(collectively, the "MERGER AGREEMENT") to the extent relating to the Remaining
Merger Consideration. For these purposes, "REMAINING MERGER CONSIDERATION" means
an undivided thirty and one-half percent (30.5%) of the Merger Consideration, as
defined in the Original Merger Agreement as amended by Amendment No. 1, which as
of June 2, 2000 remained unpaid to the Sellers, being an undivided thirty and
one-half percent (30.5%) of those amounts described in paragraph II of Schedule
3.2 and Schedule 3.4 of the Original Merger Agreement as amended by Amendment
No. 1. All capitalized words and expressions used in this letter agreement and
not defined herein have the meanings ascribed to them in the Merger Agreement.

1.       Subject to the terms and conditions of this agreement, the Sellers
         agree to sell to Wi-LAN and Wi-LAN agrees to purchase from the Sellers,
         all of the Sellers' right, title and interest in and to the Remaining
         Merger Consideration and all of the Sellers' right, title, interest,
         benefit and advantage to be derived from and under the Merger Agreement
         to the extent relating to the Remaining Merger Consideration including,
         without limitation, the benefit of any and all powers, covenants,
         terms, agreements and provisions of and contained in the Merger
         Agreement relating to the Remaining Merger Consideration with full
         power and authority of Wi-LAN to use, in its sole discretion, the names
         of the Sellers, their successors and assigns, to enforce the
         performance and observance of DTS under the Merger Agreement to the
         extent relating to the Remaining Merger Consideration pursuant to the
         terms thereof. For greater certainty, Wi-LAN shall share pro rata to
         its interest in the Remaining Merger Consideration in any registration
         rights of the Sellers pursuant to the first amended and restated
         registration rights agreement (the "FIRST AMENDED AND RESTATED
         REGISTRATION RIGHTS AGREEMENT") dated June 7, 2000 among DTS and the
         Sellers, as such agreement is amended from time to time, with respect
         to the DTS Shares under the Remaining Merger Consideration.

         The aggregate consideration payable, on the Closing Date (as herein
         defined), by Wi-LAN for the Remaining Merger Consideration is U.S.$6.1
         million payable (i) as to U.S.$500,000 in cash, and (ii) as to U.S.$5.6
         million by the issue of the right (the "JULY

<PAGE>

                                        2

         RIGHT"), attached as SCHEDULE "A" hereto, to acquire the warrant (the
         "JULY WARRANT") attached as Exhibit I thereto, and the right (the
         "AUGUST RIGHT"), attached as SCHEDULE "B" hereto, to acquire the option
         (the "AUGUST OPTION"), attached as Exhibit I thereto, to acquire the
         warrant (the "OCTOBER WARRANT") attached as Exhibit II thereto. The
         July Right and the August Right are collectively referred to herein as
         the "RIGHTS" and the July Warrant and the October Warrant are
         collectively referred to herein as the "WARRANTS". The Rights,
         Warrants, August Option and Wi-LAN common shares issuable upon exercise
         of the Warrants are collectively referred to herein as the "WI-LAN
         SECURITIES".

         It is acknowledged and agreed that neither the execution nor the
         enforcement of this agreement shall make Wi-LAN liable or responsible,
         in any manner whatsoever, for the observance or performance of any of
         the Sellers' covenants or other obligations under the Merger Agreement
         or for the payment of any monies payable by the Sellers, or either of
         them, thereunder or of releasing the Sellers, or either of them, from
         their obligations thereunder.

         Wi-LAN will use its reasonable best efforts to qualify the distribution
         of the July Warrant upon exercise of the July Right pursuant to a
         prospectus filed in the Province of Alberta and, if required in order
         to make the Wi-LAN common shares (the "WI-LAN SHARES") issuable upon
         exercise of the July Warrant freely tradable on The Toronto Stock
         Exchange (the "TSE"), in the Province of Ontario, on or before the
         thirtieth (30th) day (the "QUALIFICATION DATE") following the Closing
         Date (as hereinafter defined). In the event that, despite the
         reasonable best efforts of Wi-LAN, it is unable to so qualify the
         distribution of the July Warrant issuable upon exercise of the July
         Right on or before the Qualification Date, then, in such event, Wi-LAN
         shall issue to the Seller's an aggregate number of Wi-LAN Shares equal
         to 10% of the number of Wi-LAN Shares issuable upon exercise of the
         July Warrant as at the Qualification Date. In the event that despite
         the reasonable best efforts of Wi-LAN, it is unable to qualify the
         distribution of the July Warrant on or before August 15, 2000, then, in
         such event, Wi-LAN shall issue to the Seller's an aggregate number of
         Wi-LAN Shares equal to 10% of the number of Wi-LAN Shares issuable upon
         exercise of the July Warrant as at August 15, 2000. In the event that,
         despite the reasonable best efforts of Wi-LAN, it is unable to qualify
         the distribution of the July Warrant on or before September 15, 2000,
         then, in such event, Wi-LAN shall issue to the Seller's an aggregate
         number of Wi-LAN Shares equal to 5% of the number of Wi-LAN Shares
         issuable upon exercise of the July Warrant as at September 15, 2000.

         Wi-LAN will use its reasonable best efforts to qualify the distribution
         of the August Option upon exercise of the August Right pursuant to a
         prospectus filed in the Province of Alberta and, if required in order
         to make the Wi-LAN Shares issuable upon exercise of the October Warrant
         freely tradable on the TSE, in the Province of Ontario, on or before
         October 30, 2000. To the extent that, despite the reasonable best
         efforts of Wi-LAN, it is unable to qualify the distribution of the
         August Option on or before the foregoing qualification date, then,
         thereafter, Wi-LAN shall continue to use its reasonable best efforts to
         so qualify the distribution.

         The July Warrant and the October Warrant are redeemable, in whole or in
         part, at the sole option of Wi-LAN at any time, and from time to time,
         prior to the full exercise thereof for a price equal to the U.S. dollar
         stated value of the respective warrant remaining outstanding.

2.       The closing of the transactions contemplated hereby will be completed
         at the offices of Wi-LAN's counsel, Burnet, Duckworth & Palmer, 1400,
         350 - 7th Avenue S.W., Calgary, Alberta, T2P 3N9, at 2:00 p.m. (Calgary
         time), or such other time as the parties may agree (the "CLOSING
         TIME"), on June 16, 2000, or such other date as the parties may agree
         (the "CLOSING DATE").

<PAGE>

                                        3

3.       As an inducement to Wi-LAN to enter into this agreement and consummate
         the transactions contemplated hereby, each of the Sellers jointly and
         severally represents and warrants to Wi-LAN, as of the date of
         execution of this agreement and again as of the Closing Time, as
         follows:

a.       Each of the Sellers has the power and authority to enter into this
         agreement and the other agreements or documents contemplated hereby to
         be executed and delivered in connection with the transactions
         contemplated by this agreement at or before the Closing Time
         (collectively, the "OTHER AGREEMENTS") to which he or she is to become
         a party pursuant hereto and perform his or her obligations hereunder
         and thereunder.

b.       This agreement has been duly executed and delivered by and constitutes
         the legal, valid and binding obligation of each of the Sellers,
         enforceable against him or her in accordance with its terms. Each Other
         Agreement to which any Seller is to become a party pursuant to the
         provisions hereof, when executed and delivered by such Seller, will
         constitute the legal, valid and binding obligation of the Seller,
         enforceable against him or her in accordance with the terms of such
         Other Agreement. All actions contemplated by this section and this
         agreement have been duly and validly authorized by all necessary
         proceedings by each of the Sellers.

c.       Neither the execution and delivery of this agreement or any Other
         Agreement to which any Seller is or is to become a party, the
         consummation of the transactions contemplated hereby or thereby nor the
         compliance with or fulfillment of the terms, conditions or provisions
         hereof or thereof by the Sellers, or either of them, will: (i) conflict
         with, result in a breach of, constitute a default or an event of
         default (or an event that might, with the passage of time or the giving
         of notice or both, constitute a default or event of default) under any
         of the terms of, result in the termination of, result in the loss of
         any right under, or give to any other person the right to cause such
         termination of or loss under the Merger Agreement or the Remaining
         Merger Consideration including, without limitation, any contract,
         agreement or instrument to which any Seller is a party or by which any
         of its assets may be bound or affected; (ii) violate any applicable
         laws or violate any judgment or order of any governmental authority to
         which either of the Sellers is subject or by which the Remaining Merger
         Consideration or the Merger Agreement may be bound or affected; or
         (iii) result in the creation or imposition of any liability, debt,
         mortgage, deed of trust, pledge, security interest, encumbrance,
         option, right of first refusal, agreement of sale, adverse claim,
         easement, lien, assessment, restrictive covenant, encroachment, burden
         or charge of any kind or nature whatsoever or any items similar or
         related to the foregoing (collectively, "ENCUMBRANCE") upon the
         Remaining Merger Consideration or the Merger Agreement or give to any
         other person any interest or right therein.

d.       Except for the Consent, Acknowledgment and Novation Agreement to be
         executed by DTS, ICT, Telcor and the Sellers, no consent, approval, or
         authorization of, or registration or filing with, any natural person,
         corporation, association, partnership, limited liability company,
         trust, joint venture, unincorporated organization, business, any other
         legal entity or a Governmental Body (as herein defined) (collectively,
         "PERSON") is required in connection with the execution or delivery by
         the Sellers or either of them, of this agreement or any of the Other
         Agreements to which either of them is or is to become a party pursuant
         to the provisions hereof or in connection with the consummation by
         Sellers, or, either of them, of the transactions contemplated hereby or
         thereby.

e.       Except for the threatened claim of David Straden against the Sellers
         and Telcor to which the Sellers owe indemnification pursuant to Section
         9.2(c) of the Merger Agreement, no action, suit, investigation, claim
         or proceeding of any nature or kind whatsoever whether civil, criminal
         or administrative, by or before any court, government (federal, state,
         provincial, local or foreign), department, commission, board, bureau,
         agency, official or other regulatory, administrative or governmental
         authority or instrumentality

<PAGE>

                                        4

         ("GOVERNMENTAL BODY") or arbitrator is pending or, to the knowledge of
         the Sellers, threatened against or affecting the Sellers in connection
         with the Remaining Merger Consideration or the Merger Agreement or any
         of the transactions contemplated by this agreement and to the knowledge
         of the Sellers, there is no basis for any such litigation. There is
         presently no outstanding judgment, decree or order of any Governmental
         Body against or affecting the Sellers in connection with the Remaining
         Merger Consideration or the Merger Agreement or any other transactions
         contemplated by this agreement or any Other Agreement.

f.       Neither of the Sellers has employed any broker or finder or incurred
         any liability for any brokerage fee, commission or finder's fee in
         connection with any of the transactions contemplated hereby or by any
         Other Agreement for which Wi-LAN or DTS may have any responsibility or
         liability.

g.       The Merger Agreement was duly executed and delivered by the Sellers,
         and the Original Merger Agreement, Amendment No. 1 and Amendment No. 2
         were duly executed and delivered by Telcor and constitutes their
         respective legal, valid and binding obligations, enforceable in
         accordance with its terms; and all material conditions precedent to the
         consummation of the transactions contemplated by the Merger Agreement
         have been satisfied or waived by that party for whom the conditions
         existed and the transaction of merger contemplated thereby has been
         completed subject only to the payment of the Merger Consideration, as
         defined in the Merger Agreement, which as of the date hereof remains
         unpaid to the Sellers, being those amounts described in paragraph II of
         Schedule 3.2 and Schedule 3.4 of the Merger Agreement.

h.       A true and correct copy of the Merger Agreement is attached as SCHEDULE
         "C" hereto.

i.       The Merger Agreement is in full force and effect and except for
         Amendment No. 1 and Amendment No. 2 included in Schedule "C", the
         Merger Agreement has in no way been modified, amended or altered.

j.       The First Amended and Restated Registration Rights Agreement is in full
         force and effect and has in no way been modified, amended or altered.

k.       The Sellers are the absolute legal and beneficial owners of the
         Remaining Merger Consideration and the Merger Agreement free and clear
         of all Encumbrances and have good and sufficient power, authority and
         right to transfer the legal and beneficial title to the Remaining
         Merger Consideration and the Merger Agreement (to the extent provided
         for herein) to Wi-LAN free and clear of all Encumbrances.

l.       The obligations of DTS in respect of the Remaining Merger Consideration
         have not been extinguished, compromised or settled in whole or in part
         and the entire Remaining Merger Consideration remains outstanding and
         is payable to the Sellers in accordance with the terms of the Merger
         Agreement.

m.       Neither the Remaining Merger Consideration nor the Merger Agreement or
         any of the Sellers' rights or interests therein (except for certain DTS
         shares, representing Merger Consideration issued pursuant to Paragraph
         I of the Merger Agreement, which were pledged by the Sellers to PNC
         Bank) have been previously assigned or transferred to any other Person
         and no Person has any agreement, option, right or privilege (including,
         without limitation, whether by law, pre-emptive right, contract or
         otherwise) to acquire any rights or interests therein nor any
         agreement, option, right or privilege capable of becoming any such
         agreement, option, right or privilege.

<PAGE>

                                        5

n.       The Sellers will not resell the Wi-LAN Securities received hereunder
         except in accordance with the provisions of applicable securities
         legislation and the rules of the TSE.

o.       The Sellers have executed this agreement in the United States, and have
         concurrently executed and delivered the representation letter attached
         as SCHEDULE "D" to this agreement.

p.       If required by applicable securities legislation, policy or order or by
         any securities commission, stock exchange or other regulatory
         authority, the Sellers, at the sole cost and expense of Wi-LAN
         (including the payment of reasonable attorney's fees of counsel for the
         Sellers), will execute, deliver, file and otherwise assist Wi-LAN in
         filing, such reports, undertakings and other documents with respect to
         the issue of the Wi-LAN Securities to the Sellers.

q.       The obligation of DTS to pay the Remaining Merger Consideration is not
         subject to any defense, counterclaim or set-off, whether at law or in
         equity.

4.       As an inducement to the Sellers to enter into this agreement and
         consummate the transactions contemplated hereby, Wi-LAN represents and
         warrants to the Sellers, as of the date of execution of this agreement
         and again as of the Closing Time, as follows:

a.       Wi-LAN has the power and authority to enter into this agreement and the
         Other Agreements to which it is to become a party pursuant hereto and
         perform its obligations hereunder and thereunder.

b.       This agreement has been duly executed and delivered by and constitutes
         the legal, valid and binding obligation of Wi-LAN, enforceable against
         it in accordance with its terms. Each Other Agreement to which Wi-LAN
         is to become a party pursuant to the provisions hereof, when executed
         and delivered by Wi-LAN, will constitute the legal, valid and binding
         obligation of Wi-LAN, enforceable against it in accordance with the
         terms of such Other Agreement. All actions contemplated by this section
         and this agreement have been duly and validly authorized by all
         necessary proceedings by Wi-LAN.

c.       Neither the execution and delivery of this agreement or any Other
         Agreement to which Wi-LAN is or is to become a party, the consummation
         of the transactions contemplated hereby or thereby nor the compliance
         with or fulfillment of the terms, conditions or provisions hereof or
         thereof by Wi-LAN, will: (i) conflict with, result in a breach of,
         constitute a default or an event of default (or an event that might,
         with the passage of time or the giving of notice or both, constitute a
         default or event of default) under any of the terms of, result in the
         termination of, result in the loss of any right under, or give to any
         other person the right to cause such termination of or loss under any
         contract, agreement or instrument to which Wi-LAN is a party or by
         which any of its assets may be bound or affected; (ii) violate any
         applicable laws or violate any judgment or order of any governmental
         authority to which Wi-LAN is subject or by which the Wi-LAN Securities
         may be bound or affected; (iii) result in the creation or imposition of
         any Encumbrance upon the Wi-LAN Securities or give to any other person
         any interest or right therein.

d.       Except for the TSE and filings under applicable securities laws, no
         consent, approval, or authorization of, or registration or filing with,
         any person is required in connection with the execution or delivery by
         Wi-LAN of this agreement or any of the Other Agreements to which it is
         or is to become a party pursuant to the provisions hereof or in
         connection with the consummation by Wi-LAN of the transactions
         contemplated hereby or thereby.

<PAGE>

                                        6

e.       Wi-LAN has not employed any broker or finder or incurred any liability
         for any brokerage fee, commission or finder's fee in connection with
         any of the transactions contemplated hereby or by any Other Agreement
         for which the Sellers may have any responsibility or liability.

f.       The information and statements set forth in the documents and
         information filed by Wi-LAN with the securities commissions or similar
         regulatory authorities in Canada (the "PUBLIC RECORD"), as it relates
         to Wi-LAN, were true, correct and complete in all material respects and
         did not contain any material misrepresentation, as of the respective
         dates of such information or statements and no material change has
         occurred in relation to Wi-LAN which is not disclosed in the Public
         Record.

g.       The Wi-LAN Shares issuable upon exercise of the Warrants which in turn
         are issuable upon exercise of the Rights issuable pursuant hereto, when
         issued, will be issued as fully paid and non-assessable common shares
         in the capital of Wi-LAN.

h.       Wi-LAN is a reporting issuer in good standing in the provinces of
         Alberta and Ontario and is a "qualifying issuer" within the meaning of
         that term under the AIberta Securities Commission Rule 45-501. Wi-LAN
         covenants unto the Sellers that it will remain a reporting issuer in
         said provinces and in good standing so long as the Warrants are
         outstanding.

i.       Wi-LAN is an "accredited investor" within the meaning of Rule 501 of
         Regulation D under the Securities Act of 1933, as amended.

5.       The obligation of the Sellers to complete the transactions contemplated
         hereby shall be subject to:

a.       All representations and warranties of Wi-LAN made in this agreement
         being true and correct in all material respects at the Closing Time and
         with the same effect as if made at and as of the Closing Time, and
         Wi-LAN having performed or complied with, in all material respects, all
         of its obligations, covenants and agreements hereunder.

b.       Receipt of all requisite regulatory approvals and third party consents
         and DTS board of directors' approval.

c.       The Sellers shall have received the opinion of Burnet, Duckworth &
         Palmer, counsel for Wi-LAN, dated the Closing Date, addressed to the
         Sellers, in form and substance satisfactory to the Sellers' counsel,
         acting reasonably, but including, without limitation, an opinion on the
         applicable holding period on the Wi-LAN Securities.

d.       The Wi-LAN Shares issuable to the Sellers upon exercise of the Warrants
         shall have been conditionally approved for listing on the TSE, subject
         only to the filing of customary documents with the TSE.

e.       The Sellers shall have received a Consent, Acknowledgment and Novation
         Agreement executed by DTS, ICT, Telcor and the Sellers, in form and
         substance reasonably satisfactory to the Sellers' counsel.

f.       Amendment No. 2 shall be executed and delivered by DTS, ICT and Telcor.

g.       Such conditions are for the sole benefit of the Sellers and may be
         waived by the Sellers in whole or in part.

<PAGE>

                                        7

6.       The obligation of Wi-LAN to complete the purchase of the Remaining
         Merger Consideration hereunder shall be subject to:

a.       All representations and warranties of the Sellers made in this
         agreement being true and correct in all material respects at the
         Closing Time and with the same effect as if made at and as of the
         Closing Time, and the Sellers having performed or complied with, in all
         material respects, all of their obligations, covenants and agreements
         hereunder.

b.       Receipt of all requisite regulatory approvals and third party consents
         (including, without limitation, the TSE) and DTS board of directors'
         approval.

c.       Wi-LAN shall have received the opinion of Schweber, Izenson & Anderson,
         LLP, counsel for the Sellers dated the Closing Date, addressed to
         Wi-LAN, in form and substance satisfactory to Wi-LAN's counsel, acting
         reasonably.

d.       Wi-LAN shall have received a Consent, Acknowledgment and Novation
         Agreement executed by DTS, ICT, Telcor and the Sellers, in form and
         substance reasonably satisfactory to Wi-LAN's counsel.

e.       Wi-LAN shall have received Amendment No. 2 executed by DTS, ICT, Telcor
         and the Sellers, in form and substance reasonably satisfactory to
         Wi-LAN's counsel.

f.       Wi-LAN shall have received the First Amended and Restated Registration
         Rights Agreement executed by DTS and the Sellers, in form and substance
         reasonably Satisfactory to Wi-LAN's counsel.

g.       All reasonably necessary steps and proceedings shall have been taken to
         allow the Remaining Merger Consideration to be duly transferred from
         the Sellers to Wi-LAN, subject to applicable securities laws, and to
         vest in Wi-LAN good and marketable title to the Remaining Merger
         Consideration free and clear of any Encumbrances, voting trusts,
         unanimous or other shareholder agreements, proxies and other interests,
         claims or demands of every kind or nature whatsoever other than the
         First Amended and Restated Registration Rights Agreement referenced in
         subparagraph 3(j) above.

         Such conditions are for the sole benefit of Wi-LAN and may be waived by
         Wi-LAN in whole or in part.

7.       SELLERS' INDEMNITY

a.       The Sellers' shall jointly and severally covenant and agree to
         indemnify and save Wi-LAN harmless against and from all liabilities,
         claims, demands, losses, costs (including, without limitation, legal
         fees and disbursements on a full indemnity basis), damages and expenses
         to which Wi-LAN may be subject or which Wi-LAN may suffer or incur,
         whether under the provisions of any Statute or otherwise, in any way
         caused by, or arising directly or indirectly from or in consequence of
         any breach of, default under or non-compliance by the Sellers with any
         representation, warranty, term, covenant or condition of this agreement
         or in any certificate or other document delivered by or on behalf of
         the Sellers hereunder or pursuant hereto.

b.       The rights and remedies of Wi-LAN set forth in subparagraph 7(a) are to
         the fullest extent possible in law cumulative and not alternative and
         the election by Wi-LAN to exercise any such right or remedy shall not
         be, and shall not be deemed to be, a waiver of any other rights and
         remedies. Wi-LAN shall not be obligated to pursue any claim or remedy
         against any third party including, without limitation, DTS, ICT or
         Telcor before being entitled to obtain full indemnification from the
         Sellers pursuant to subparagraph 7(a).

<PAGE>

                                        8

         Provided, however, that the indemnification given hereunder shall be
         limited to no more than the consideration actually received by the
         Sellers from Wi-LAN.

8.       WI-LAN INDEMNITY

a.       Wi-LAN shall indemnify and save the Sellers harmless against and from
         all liabilities, claims, demands, losses, costs (including, without
         limitation, legal fees and disbursements on a full indemnity basis),
         damages and expenses to which the Sellers may be subject or which the
         Sellers may suffer or incur, whether under the provisions of any
         statute or otherwise, in any way caused by, or arising directly or
         indirectly from or in consequence of any breach of, default under or
         non-compliance by Wi-LAN with any representation, warranty, term,
         covenant or condition of this agreement or in any certificate or other
         document delivered by or on behalf of Wi-LAN hereunder or pursuant
         hereto.

b.       The rights and remedies of the Sellers set forth in subparagraph 8(a)
         are to the fullest extent possible in law cumulative and not
         alternative and the election by the Sellers to exercise any such right
         or remedy shall not be, and shall not be deemed to be, a waiver of any
         other rights and remedies. The Sellers shall not be obligated to pursue
         any claim or remedy against any third party before being entitled to
         obtain full indemnification from Wi-LAN pursuant to subparagraph 8(a).
         Provided, however, that the indemnification given hereunder shall be
         limited to no more than the consideration actually received by Wi-LAN
         from the Sellers.

9.       The parties will advise each other and obtain the other party's
         approval in advance of any public statements which they propose to make
         in respect of the transaction contemplated hereby, provided that no
         party shall be prevented from making any disclosure or statement which
         it is required to make by law or regulation or any rule of any stock
         exchange or similar organization by which it is bound.

10.      Whether or not the transactions contemplated hereby are consummated,
         each of the parties will pay its own costs and expenses incurred in
         connection with the preparation and negotiation of this definitive
         agreement and any due diligence investigation.

11.      Time shall be of the essence of this agreement.

12.      Any notice or other communication to be given in connection with this
         agreement shall be given in writing and shall be given by personal
         delivery or sent by facsimile transmission or other means of electronic
         communication that produces a written record and confirms receipt
         ("electronic transmission") addressed to the recipient as follows:

a.       to Wi-LAN:

         300, 801 Manning Road S.E.
         Calgary, Alberta T2E 8J5

         Attention:     Dr. Hatim Zaghloul (Strictly Confidential)
                        Fax:  (403) 273-5100

<PAGE>

                                        9

         with a copy to:

         Burnet, Duckworth & Palmer
         1400, 350 - 7th Avenue S.W.
         Calgary, Alberta T2P 3N9

         Attention:     Bill Maslechko (Strictly Confidential)
                        Fax: (403) 260-0337

b.       to the Sellers:

         3400 River Green Ct.
         Duluth, Georgia 30096

         Attention:     Lance Weller and Margaret Weller (Strictly Confidential)
                        Fax:     (770) 622-1223

         with a copy to:

         Schweber, Izenson, Anderson, LLP
         Suite 275, Lenox Plaza
         3384 Peachtree Rd. N.E.
         Atlanta, Georgia 30326

         Attention:     Mark Izenson (Strictly Confidential)
                        Fax:  (404) 812-5801

         or to such other address as may be designated by notice given by either
         party to the other. Any notice or other communication given by personal
         delivery shall be conclusively deemed to have been given the day of
         actual delivery and if given by electronic transmission on the day of
         sending if sent during normal business hours of the addressee on a
         business day and, If not, on the first business day thereafter.

13.      Each of the Sellers and Wi-LAN shall from time to time and at all times
         hereafter at the request of the other but without further
         consideration, do and perform all such further acts, matters and things
         and execute and deliver all such further documents, deeds, assignments,
         agreements, notices and writings and give such further assurances as
         shall be reasonably required for the purpose of vesting in Wi-LAN the
         Remaining Merger Consideration. Without limitation of the foregoing, if
         all or any part of the Remaining Merger Consideration shall not be
         assignable, or shall only be assignable with the consent or approval of
         any third party, the Sellers shall use their reasonable efforts to
         obtain such consent or approval and pending receipt thereof shall hold
         all rights or entitlements that the Sellers have thereto in trust for
         the exclusive benefit of Wi-LAN

14.      This agreement shall enure to the benefit of and be binding upon the
         parties hereto and their respective heirs, executors, administrators,
         successors and assigns.

15.      This agreement may be executed in as many counterparts as are necessary
         and, when a counterpart has been executed by each party, all
         counterparts together shall constitute one agreement. Delivery of
         counterparts may be effected by facsimile transmission.

16.      Each of the Sellers covenants and agrees with Wi-LAN that:

<PAGE>

                                       10

a.       The Sellers shall promptly and expeditiously deliver to Wi-LAN true
         copies of any and all notices, statements and other writings forwarded
         to the Sellers pertaining to the Remaining Merger Consideration.

b.       Neither of the Sellers shall in any manner whatsoever modify, after or
         amend the Merger Agreement in any manner which adversely affects
         Wi-LAN's receipt or enforcement of the Remaining Merger Consideration
         without first obtaining the prior written approval of Wi-LAN. The
         Sellers shall promptly inform Wi-LAN of any other proposed
         modifications, alterations or amendments to the Merger Agreement.

17.      This agreement and the obligations of the parties hereunder shall be
         interpreted in accordance with the laws of the Province of Alberta and
         the federal laws of Canada applicable therein.

18.      This agreement, together with the Other Documents, constitutes the
         entire agreement between the parties hereto, and cancels and supersedes
         all prior agreements and understandings between the parties hereto,
         with respect to the subject matter hereof, including, without
         limitation, the letter agreement among Wi-LAN and the Sellers dated
         June 2, 2000.

19.      The representations, warranties, covenants and agreements herein and in
         any Other Document delivered pursuant hereto shall survive the closing
         and remain in full force and effect provided that no party hereto shall
         be liable in respect of any representation or warranty unless the party
         seeking to rely upon such representation or warranty shall have given
         notice to the party who made such representation or warranty of its
         intention to make such claim on or before the date 24 months following
         the Closing Date.

20.      This agreement may only be amended by a written instrument signed by
         the parties hereto.

21.      No waiver by any party hereto shall be effective unless in writing and
         any waiver shall affect only the matter, and the occurrence thereof,
         specifically identified and shall not extend to any other matter or
         occurrence.

22.      If any one or more of the provisions or parts thereof contained in this
         agreement become invalid, illegal or unenforceable, in any respect in
         any jurisdiction, the remaining provisions or parts thereof contained
         herein shall be and shall be conclusively deemed to be, as to such
         jurisdiction, severable therefrom and:

a.       the validity, legality or enforceability of such remaining provisions
         or parts thereof shall not in any way be affected or impaired by the
         severance of the provisions or parts thereof severed; and

b.       the invalidity, illegality or unenforceability of any provision or part
         thereof contained in this agreement in any jurisdiction shall not
         affect or impair such provision or part thereof or any other provision
         of this agreement in any other jurisdiction.

23.      Provided that the Sellers are not in default under this agreement which
         adversely affects Wi-LAN's receipt or enforcement of the Remaining
         Merger Consideration, Wi-LAN shall issue the consideration payable to
         the Sellers pursuant to this agreement even if DTS defaults in its
         payment of the Remaining Merger Consideration to Wi-LAN, provided that
         the DTS default is not due to the Sellers default under or breach of
         the Merger Agreement or other action on the part of the Sellers or any
         one of them.

<PAGE>

                                       11

If the foregoing offer is acceptable to you, please indicate your acceptance in
the space provided below, whereupon this letter and your acceptance will
constitute a binding agreement between Wi-LAN and the Sellers.

Yours truly,

Wi-LAN INC.

/s/ Hatim Zaghloul
------------------------------------
Hatim Zaghloul
Chairman and Chief Executive Officer

AGREED AND ACCEPTED THIS 7TH DAY OF JUNE, 2000

/s/ Lance Weller
---------------------------------            ----------------------------------
Lance Weller                                 WITNESS as to the signature of
                                             Lance Weller

AGREED AND ACCEPTED THIS 7TH DAY OF JUNE, 2000

/s/ Margaret Weller
---------------------------------            ----------------------------------
Margaret Weller                              WITNESS as to the signature of
                                             Margaret Weller<PAGE>   1
                                                                    EXHIBIT 10.1

                          TAX DISAFFILIATION AGREEMENT

         TAX DISAFFILIATION AGREEMENT dated as of __________, 2000, by and
between InfoCure Corporation, a Delaware corporation ("InfoCure"), and
PracticeWorks, Inc., a Delaware corporation ("PracticeWorks").

                                    RECITALS

         A.       PracticeWorks is a wholly owned second tier subsidiary of
InfoCure and a wholly owned first tier subsidiary of InfoCure Systems, Inc., a
Georgia corporation ("ISI").

         B.       InfoCure is the common parent of an affiliated group of
corporations within the meaning of Section 1504(a) of the Internal Revenue Code
of 1986, as amended (the "Code"), which currently files consolidated federal
income tax returns.

         C.       Pursuant to the Agreement and Plan of Distribution dated
_________, 2000 by and between InfoCure and PracticeWorks (the "Distribution
Agreement"), (i) ISI will contribute certain assets and liabilities to
PracticeWorks in exchange for shares of PracticeWorks common stock, (ii) ISI
will distribute the shares of PracticeWorks common stock so received to InfoCure
(the "Internal Distribution"), (iii) InfoCure will contribute the stock of
Medical Dynamics, Inc. to PracticeWorks in exchange for additional shares of
PracticeWorks common stock and all of the outstanding Series A Convertible
Redeemable Preferred Stock of PracticeWorks (the "PracticeWorks Preferred
Stock"), and then (iv) InfoCure will distribute all of the outstanding shares of
the common stock of PracticeWorks pro rata to the holders of InfoCure common
stock and all of the outstanding shares of PracticeWorks Preferred Stock in
complete redemption of all of the issued and outstanding InfoCure Depositary
Shares (collectively the transactions described in this clause (iv) shall be
referred to herein as the "Distribution").

         D.       InfoCure and PracticeWorks intend that the Internal
Distribution and the Distribution will qualify as reorganizations described in
Section 368(a)(1)(D) of the Code, that the Distribution will qualify as a
distribution described in Section 355 of the Code and that neither transaction
will result in the recognition of any taxable gain or income to InfoCure, ISI,
PracticeWorks or any shareholder of InfoCure or PracticeWorks (except to the
extent of cash received for any fractional share interest in PracticeWorks stock
and any deferred intercompany gain).

         E.       From and after Date of the Distribution, PracticeWorks will
cease to be a member of the InfoCure affiliated group for federal income tax
purposes.

         F.       InfoCure and PracticeWorks desire on behalf of themselves,
their subsidiaries and their successors to set forth their rights and
obligations with respect to taxes due for periods before and after the
Distribution.

         NOW, THEREFORE, for good and valuable consideration, the receipt and
sufficiency of which are hereby acknowledged, the parties hereto agree as
follows:

                                   ARTICLE I.

                                   DEFINITIONS

         1.01     "Affiliate" shall mean any Person that directly or indirectly
through one or more intermediaries, Controls, is Controlled by, or is under
common Control with a specified Person.

<PAGE>   2

         1.02     "Agreement" shall mean this Tax Disaffiliation Agreement dated
________ __, 2000 between InfoCure and PracticeWorks as the same may be amended
from time to time.

         1.03     "Applicable Federal Rate" shall have the meaning set forth in
Section 1274(d) of the Code, compounded quarterly.

         1.04     "Claim" shall have the meaning set forth in Section 5.03(a).

         1.05     "Code" shall have the meaning set forth in paragraph B of the
recitals.

         1.06     "Control" or "Controlled" shall mean, with respect to any
Person, the presence of one of the following: (i) the legal, beneficial or
equitable ownership, directly or indirectly, of more than 50% (by vote or value)
of the capital or voting stock (or other ownership or voting interest, if not a
corporation) of such Person or (ii) the ability, directly or indirectly, to
direct the voting of a majority of the directors of such Person's board of
directors or, if the Person does not have a board of directors, a majority of
the positions on any similar body, whether through appointment, voting agreement
or otherwise.

         1.07     "Controlling Party" shall have the meaning set forth in
Section 5.01.

         1.08     "Contribution Transactions" shall mean the contribution
transactions described in clauses (i) and (iii) of paragraph C of the recitals.

         1.09     "Corporate Restructuring Transactions" shall mean the
transactions undertaken by InfoCure, PracticeWorks, and their respective
Subsidiaries in order to effect the Internal Distribution and the Distribution,
which transactions are described in the Distribution Agreement.

         1.10     "Date of Distribution" shall mean the Distribution Date
specified in the Distribution Agreement.

         1.11     "Distribution" shall have the meaning set forth in paragraph C
of the recitals.

         1.12     "Distribution Agreement" shall have the meaning set forth in
paragraph C of the recitals.

         1.13     "Final Determination" shall mean with respect to any issue (a)
a decision, judgment, decree or other order by any court of competent
jurisdiction, which decision, judgment, decree or other order has become final
and not subject to further appeal, (b) a closing agreement whether or not
entered into under Section 7121 of the Code or any other binding settlement
agreement (whether or not with the Internal Revenue Service) entered into in
connection with or in contemplation of an administrative or judicial proceeding,
or (c) the completion of the highest level of administrative proceedings if a
judicial contest is not or is no longer available.

         1.14     "Fiscal Year 2000" shall mean the period beginning January 1,
2000 and ending on December 31, 2000.

         1.15     "Fiscal Year 2001 Stub Period" shall mean the period beginning
January 1, 2001 and ending on or after the Date of Distribution.

         1.16     "Form 10" shall mean the registration statement on Form 10
(including the related information statement) relating to the Distribution, as
made effective by the Securities and Exchange Commission.

         1.17     "InfoCure" shall have the meaning set forth in the preamble to
this Agreement.

                                       2
<PAGE>   3

         1.18     "InfoCure Group" shall mean InfoCure and all entities that are
Subsidiaries of InfoCure at any time following the Distribution.

         1.19     "InfoCure Tainting Act" shall mean (a) any breach of any
written representation or covenant relating to the qualification of the
Contribution Transactions as reorganizations described in Section 368(a)(1)(D)
of the Code or relating to the qualification of the Internal Distribution or the
Distribution as transactions described in Section 355 of the Code, which
representation or covenant is made by InfoCure in connection with the tax
opinion of King & Spalding described in the Form 10, or (b) any action or
actions of or involving any Person (other than PracticeWorks or any Person that
is an Affiliate of PracticeWorks immediately before or immediately after such
action or actions), or any omission or omissions of any Person (other than
PracticeWorks or any Person that is an Affiliate of PracticeWorks immediately
before or immediately after such omission or omissions), of an action or actions
available to it, after the Date of the Distribution, if such breach, action or
omission described in (a) or (b) contributes to a Final Determination that the
Distribution results in the recognition of gain to the InfoCure Group by virtue
of (i) the Contribution Transactions failing to qualify as reorganizations under
Section 368(a)(1)(D) of the Code, (ii) the Internal Distribution or the
Distribution failing to qualify as transactions described in Section 355 of the
Code, (iii) any stock or securities of PracticeWorks failing to qualify as
"qualified property" within the meaning of Sections 355(c)(2) and 361(c)(2) of
the Code, including by reason of the application of Section 355(e) of the Code
to the Internal Distribution or the Distribution.

         1.20     "Indemnitor" shall have the meaning set forth in Section 5.02.

         1.21     "Internal Distribution" shall have the meaning set forth in
Paragraph C of the recitals.

         1.22     "IRS" shall have the meaning set forth in Section 5.03(a).

         1.23     "ISI" shall have the meaning set forth in recital A to this
Agreement.

         1.24     "Period After Distribution" shall mean any taxable year or
other taxable period beginning on or after the Date of Distribution and, in the
case of any taxable year or other taxable period that begins before and ends
after the Date of Distribution, that part of the taxable year or other taxable
period that begins after the close of the Date of Distribution.

         1.25     "Period Before Distribution" shall mean any taxable year or
other taxable period that ends on or before the Date of Distribution and, in the
case of any taxable year or other taxable period that begins before and ends
after the Date of Distribution, that part of the taxable year or other taxable
period through the close of the Date of Distribution.

         1.26     "Person" shall mean any individual, partnership, joint
venture, corporation, limited liability company, trust, unincorporated
organization, government or department or agency of a government.

         1.27     "PracticeWorks" shall have the meaning set forth in the
preamble to this Agreement.

         1.28     "PracticeWorks Business" shall mean the business of providing
practice management applications and related services to dental, orthodontic,
and oral and maxillofacial surgery practices.

         1.29     "PracticeWorks Group" shall mean PracticeWorks and all
entities that are Subsidiaries of PracticeWorks at any time following the
Distribution.

         1.30     "PracticeWorks Tainting Act" shall mean (a) any breach of any
written representation or covenant relating to the qualification of the
Contribution Transactions as reorganizations described in Section 368(a)(1)(D)
of

                                       3
<PAGE>   4

the Code or relating to the qualification of the Internal Distribution or the
Distribution as transactions described in Section 355 of the Code, which
representation or covenant is made by PracticeWorks in connection with the tax
opinion of King & Spalding described in the Form 10, or (b) any action or
actions of or involving any Person (other than InfoCure or any Person that is an
Affiliate of InfoCure immediately before or immediately after such action or
actions), or any omission or omissions of any Person (other than InfoCure or any
Person that is an Affiliate of InfoCure immediately before or immediately after
such omission or omissions), of an action or actions available to it, after the
Date of the Distribution, if such breach, action or omission described in (a) or
(b) contributes to a Final Determination that the Distribution results in the
recognition of gain to the InfoCure Group by virtue of (i) the Contribution
Transactions failing to qualify as reorganizations under Section 368(a)(1)(D) of
the Code, (ii) the Internal Distribution or the Distribution failing to qualify
as transactions described in Section 355 of the Code, (iii) any stock or
securities of PracticeWorks failing to qualify as "qualified property" within
the meaning of Sections 355(c)(2) and 361(c)(2) of the Code, including by reason
of the application of Section 355(e) of the Code to the Internal Distribution or
the Distribution.

         1.31     "Restructuring Taxes" means any Taxes resulting from the
Corporate Restructuring Transactions, including, but not limited to, any Taxes
imposed pursuant to or as a result of Section 311 of the Code or Section 1.1502-
13 of the Treasury Regulations (and any applicable similar federal, state, local
or foreign Taxes, together with related interest, penalties and additions to
Tax), but excluding any Taxes imposed as a result of a Final Determination that
the Contribution Transactions failed to qualify as reorganizations under Section
368(a)(1)(D) or that the Internal Distribution or the Distribution otherwise
failed to meet the requirements of Section 355 or 361 of the Code for
nonrecognition of gain by the InfoCure Group.

         1.32     "Subsidiary" shall mean a corporation, limited liability
company, partnership, joint venture or other business entity if 50% or more of
the outstanding equity or voting power of such entity is owned directly or
indirectly by the corporation with respect to which such term is used.

         1.33     "Tax" or "Taxes" whether used in the form of a noun or
adjective, shall mean all forms of taxation, whenever created or imposed,
including, but not limited to, taxes on or measured by income, franchise, gross
receipts, sales, use, excise, payroll, personal property (tangible or
intangible), real property, ad-valorem, value-added, leasing, leasing use or
other taxes, levies, imposts, duties, charges or withholdings of any nature
whether imposed by a nation, locality, municipality, government, state,
federation, or other governmental body (a "Taxing Authority"). Whenever the term
"tax" or "taxes" is used (including, without limitation, in the context of any
duty to reimburse another party or indemnify for taxes or refunds or credits of
taxes) it shall include penalties, fines, additions to tax and interest thereon.

         1.34     "Taxing Authority" shall have the meaning set forth in the
foregoing definition of the term "Tax."

         1.35     "Tax Returns" shall mean all reports, returns, information
statements, questionnaires or other documents required to be filed or that may
be filed for any period with any Taxing Authority (whether domestic or foreign)
in connection with any Tax or Taxes (whether domestic or foreign).

                                  ARTICLE II.

              TAX RETURNS, TAX PAYMENTS AND TAX SHARING OBLIGATION

         2.01     OBLIGATIONS TO FILE TAX RETURNS. InfoCure shall timely file or
cause to be filed all Tax Returns with respect to the PracticeWorks Group that
(a) are required to be filed and are due before the Date of Distribution or (b)
are for either Fiscal Year 2000 or the Fiscal Year 2001 Stub Period, and are
filed on a consolidated, combined or unitary basis and include any member of the
PracticeWorks Group with InfoCure or any

                                       4
<PAGE>   5

of its Subsidiaries. PracticeWorks shall timely file or cause to be timely filed
any other Tax Return with respect to the PracticeWorks Group.

         2.02     OBLIGATION TO REMIT TAXES. InfoCure and PracticeWorks shall
each remit or cause to be remitted any Taxes due in respect of any Tax for which
it is required to file a Tax Return and shall be entitled to reimbursement for
such payments only to the extent provided in Section 2.03.

         2.03     TAX SHARING OBLIGATIONS AND PRIOR AGREEMENTS. (a) Other than
liabilities dealt with elsewhere in this Agreement, PracticeWorks shall be
liable for and shall indemnify and hold the InfoCure Group harmless against (i)
any Tax liability of any member of the PracticeWorks Group, and of any member of
the InfoCure Group to the extent that such liability is attributable, as
determined in good faith by InfoCure, to the PracticeWorks Business, for (A) any
Period After Distribution and (B) the Fiscal Year 2000 and (C) any taxable year
or period that begins before and ends on or after the Date of Distribution in
respect of the Period Before Distribution, (ii) any Tax liability resulting from
a Final Determination with respect to an adjustment attributable to any member
of the PracticeWorks Group, or any member of the InfoCure Group to the extent
that such liability is attributable, as determined in good faith by InfoCure, to
the PracticeWorks Business, and (iii) any amount determined to be PracticeWorks'
liability under Section 2.04. PracticeWorks shall be entitled to any refund of
or credit for Taxes of the PracticeWorks Group or amounts owed by PracticeWorks
or for which PracticeWorks is responsible under this Section 2.03(a). Any
liability for Taxes under this Section 2.03(a) shall be measured by the InfoCure
Group's actual liability for Taxes after applying Tax benefits otherwise
available to the InfoCure Group other than Tax benefits that the InfoCure Group
in good faith determines would actually offset Tax liabilities of the InfoCure
Group in other taxable years or periods. Any right to refund under this Section
2.03(a) shall be measured by the actual refund or credit of the InfoCure Group
attributable to the adjustment without regard to offsetting Tax attributes or
liabilities of the InfoCure Group.

                  (b)      Other than liabilities dealt with elsewhere in this
Agreement, InfoCure shall be liable for and shall hold the PracticeWorks Group
harmless against (i) any liability attributable to any member of the InfoCure
Group for Taxes that are not attributable, as determined in good faith by
InfoCure, to the PracticeWorks Business, including any liability asserted
against any member of the PracticeWorks Group under the provisions of Treas.
Reg. ss. 1.1502-6(a) that impose several liability on members of an affiliated
group of corporations that files consolidated returns, or similar provisions of
any foreign, state or local law, in respect of Taxes of any member of the
InfoCure Group that are not attributable to the PracticeWorks Business, and (ii)
any amount determined to be InfoCure's liability under Section 2.04. InfoCure
shall be entitled to any refund of or credit for Taxes for any periods that are
attributable to the InfoCure Group or amounts owed by InfoCure or for which
InfoCure is responsible under this Section 2.03(b).

                  (c)      Except as set forth in this Section 2.03 and in
consideration of the mutual indemnities and other obligations of this Agreement,
any and all prior Tax sharing agreements or practices between any member of the
InfoCure Group and any member of the PracticeWorks Group shall be terminated
with respect to the PracticeWorks Group as of the Date of Distribution.

         2.04     RESTRUCTURING TAXES; OTHER TAXES RELATING TO THE DISTRIBUTION.
(a) GENERALLY. Notwithstanding any other provision of this Agreement to the
contrary, PracticeWorks shall pay, and shall indemnify and hold harmless
InfoCure and any member of the InfoCure Group from and against any and all
Restructuring Taxes and any reasonable expenses (including, but not limited to,
attorney's fees) incurred in defending any audit or examination with respect to
Restructuring Taxes. In the event of a Final Determination that the Internal
Distribution or the Distribution failed to meet the requirements of Sections 355
or 361 of the Code for nonrecognition of gain by the InfoCure Group, including,
without limitation, by reason of (x) any stock or securities of PracticeWorks
failing to qualify as "qualified property" within the meaning of Sections
355(c)(2) or 361(c)(2) of the Code or (y) the application of Section 355(e) of
the Code to the Internal Distribution or the Distribution, (other than a Final
Determination that the Distribution failed to qualify for nonrecognition which
determination would not have been made but for an InfoCure Tainting Act or a
PracticeWorks Tainting Act), the liability of InfoCure and

                                       5
<PAGE>   6

PracticeWorks for any Taxes arising from such Final Determination and any
liability to shareholders arising from such Final Determination (together with
any reasonable expense (including, but not limited to, attorney's fees) incurred
in defending against any liability) shall be borne 50 percent by InfoCure and 50
percent by PracticeWorks. If an InfoCure Tainting Act and a PracticeWorks
Tainting Act both contribute to such a Final Determination, any such Taxes or
liability (together with any reasonable expense (including, but not limited to,
attorney's fees) incurred in defending against any liability) shall be borne 50
percent by InfoCure and 50 percent by PracticeWorks.

                  (b)      INDEMNIFICATION FOR PRACTICEWORKS TAINTING ACTS.
PracticeWorks covenants that neither PracticeWorks nor any member of the
PracticeWorks Group shall commit or be party to or the subject of any
PracticeWorks Tainting Act which would result in any Tax or liability described
in the following sentence and payable by InfoCure. To the extent that any member
of the InfoCure Group would not have been liable for the following amounts but
for a PracticeWorks Tainting Act, PracticeWorks shall pay, and shall indemnify
and hold harmless the InfoCure Group from and against, (i) any liability of any
member of the InfoCure Group to any Taxing Authority, InfoCure shareholders or
PracticeWorks shareholders (together with any reasonable expenses (including,
but not limited to, attorney's fees) incurred in defending against any such
liability) resulting from a Final Determination that the Internal Distribution
or the Distribution failed to meet the requirements of Sections 355 or 361 of
the Code for nonrecognition of gain by the InfoCure Group, including, without
limitation, by reason of (x) any stock or securities of PracticeWorks failing to
qualify as "qualified property" within the meaning of Sections 355(c)(2) or
361(c)(2) of the Code or (y) the application of Section 355(e) of the Code to
the Internal Distribution or the Distribution, and (ii) any Taxes and related
expenses payable by any member of the InfoCure Group by reason of the receipt of
such payment.

                  (c)      INDEMNIFICATION FOR INFOCURE TAINTING ACTS. InfoCure
covenants that neither InfoCure nor any member of the InfoCure Group shall
commit or be party to or the subject of any InfoCure Tainting Act which would
result in any Tax or liability described in the following sentence and payable
by PracticeWorks. To the extent that PracticeWorks would not have been liable
for the following amounts but for an InfoCure Tainting Act, InfoCure shall pay,
and shall indemnify and hold harmless PracticeWorks from and against, (i) any
liability of PracticeWorks to any Taxing Authority, InfoCure shareholders or
PracticeWorks shareholders (together with any reasonable expenses (including,
but not limited to, attorney's fees) incurred in defending against any such
liability) resulting from a Final Determination that the Internal Distribution
or the Distribution failed to meet the requirements of Sections 355 or 361 of
the Code for nonrecognition of gain by the InfoCure Group, including, without
limitation, by reason of (x) any stock or securities of PracticeWorks failing to
qualify as "qualified property" within the meaning of Sections 355(c)(2) or
361(c)(2) of the Code or (y) the application of Section 355(e) of the Code to
the Internal Distribution or the Distribution, and (ii) any Taxes and related
expenses payable by PracticeWorks by reason of the receipt of such payment.

         2.05     PERIOD THAT INCLUDES THE DATE OF DISTRIBUTION. (a) To the
extent permitted by law or administrative practice, the taxable year of the
PracticeWorks Group shall be treated as closing at the close of the Date of
Distribution.

                  (b)      If it is necessary for purposes of this Agreement to
determine the Tax liability of any member of the PracticeWorks Group for a
taxable year or period that begins on or before and ends after the Date of the
Distribution and is not treated under Section 2.05(a) as closing at the close of
the Date of Distribution, the determination shall be made, in the case of Taxes
that are based upon income or receipts, by assuming that the relevant taxable
period ended at the close of the Date of Distribution, except that any
exemptions, allowances or deductions that are calculated on an annual basis
shall be apportioned on a time basis. In the case of Taxes that are imposed on a
periodic basis, are payable for a taxable period that includes (but does not end
on) the Date of Distribution, and are not based upon or related to income or
receipts, the portion of such Tax that relates to the Period Before Distribution
shall be deemed to be the amount of such Tax for the entire taxable period
multiplied by a fraction the numerator of which is the number of days in the
taxable period ending on the Date of Distribution and the denominator of which
is the number of days in the entire taxable period.

                                       6
<PAGE>   7

                                  ARTICLE III.

                     CARRYBACKS, DISTRIBUTIONS AND ELECTIONS

         3.01     CARRYBACKS. Any member of the PracticeWorks Group shall be
entitled to carry back any net operating loss or other item from a Period After
Distribution to a Period Before Distribution, except to the extent that InfoCure
determines in good faith that such action will cause an actual increase in the
Taxes for which the InfoCure Group is responsible or will cause an actual
reduction in the amount of any refund of Taxes payable to the InfoCure Group.
Any refund of Taxes resulting from any such carryback by a member of the
PracticeWorks Group shall be payable to PracticeWorks as provided in Section
2.03(a).

         3.02     DISTRIBUTIONS AND ELECTIONS. (a) No member of the
PracticeWorks Group shall make any election with respect to Taxes, pay or cause
to be paid any distribution from an Affiliate or take any other action that
shall cause an actual increase in the Taxes for which the InfoCure Group is
responsible or will cause an actual reduction in the amount of any refund of
Taxes payable to the InfoCure Group.

                  (b)      No member of the InfoCure Group shall make any
election with respect to Taxes, pay or cause to be paid any distribution from an
Affiliate or take any other action that shall cause an actual increase in the
Taxes for which the PracticeWorks Group is responsible or will cause an actual
reduction in the amount of any refund of Taxes payable to the PracticeWorks
Group.

                                  ARTICLE IV.

                                    PAYMENTS

         4.01     FISCAL YEAR 2001 STUB PERIOD AND FISCAL YEAR 2000. (a)
PracticeWorks shall determine and pay the final amount owed, if any, under
clause (i)(C) of Section 2.03(a) for the Fiscal Year 2001 Stub Period as
follows: (i) within sixty (60) days from the Date of Distribution, PracticeWorks
shall provide InfoCure with a copy of its Federal and State tax package (except
that standard items such as Internal Revenue Service Form 5471s, boycott
information, FTC receipts and Section 861 information may be provided within one
hundred twenty (120) days from the Date of Distribution) of its Fiscal Year 2001
Stub Period operating and nonoperating tax and financial results; (ii)
PracticeWorks will calculate in accordance with the principles established in
Section 2.03 and submit to InfoCure an estimate of its Fiscal Year 2001 Stub
Period Tax liability, offsetting such liability by the amount, if any,
determined to be owed to PracticeWorks for Fiscal Year 2000 pursuant to Section
4.01(b), to the extent payment has not already been received by PracticeWorks
for such overpayment pursuant to Section 4.01(b); (iii) InfoCure shall have the
right to object in writing to such calculation on or before sixty (60) days
after the date on which such calculation is provided to InfoCure, on the grounds
that there is substantial authority that such calculation is incorrect; PROVIDED
that if InfoCure so objects, InfoCure and PracticeWorks shall promptly submit
the dispute to an independent accounting or law firm acceptable to both InfoCure
and PracticeWorks for prompt resolution, whose decision shall be final and
binding on InfoCure and PracticeWorks, and (x) the party that such accounting or
law firm determines has lost the dispute shall pay all of the fees and expenses
incurred in connection with submitting such dispute; (y) PracticeWorks shall pay
to InfoCure an amount equal to 80% of the amount determined in clause (ii) of
this Section 4.01(a) within ten (10) days after InfoCure lodges an objection
pursuant to clause (iii) of this Section 4.01(a); (z) a determination of the
final amount owed, if any, under clause (ii) of this Section 4.01(a) shall be
made when the InfoCure Group's Fiscal Year 2001 Tax Returns are filed and shall
be paid within thirty (30) days from the date InfoCure notifies PracticeWorks of
any additional amounts due together with interest at a rate equal to the
Applicable Federal Rate from the date on which such Tax Return is filed.
Similarly, any refund owed PracticeWorks over the amount previously determined
and paid under clause (ii) of this Section 4.01(a) shall be refunded by InfoCure
within the same thirty (30) day period together with interest at a rate equal to
the Applicable Federal Rate from the date on which InfoCure receives such
refund, and any claims resulting from carrybacks, tax audits or a Final
Determination shall be handled in the same manner as provided in Articles V, VI,
VII, and VIII.

                                       7
<PAGE>   8

                  (b)      PracticeWorks shall determine and pay the final
amount owed, if any, under clause (i)(B) of Section 2.03(a) for Fiscal Year 2000
as follows: (i) PracticeWorks shall provide InfoCure with a copy of its Federal
and State tax package, together with standard items such as Internal Revenue
Service Form 5471s, boycott information, FTC receipts and Section 861
information, in the normal InfoCure format and according to the normal InfoCure
schedule, of its Fiscal Year 2000 operating and nonoperating tax and financial
results; (ii) InfoCure shall prepare and file those Tax Returns in respect of
Fiscal Year 2000 that it is obligated to file pursuant to Section 2.01; (iii)
PracticeWorks shall prepare a reconciliation of the amounts PracticeWorks has
paid either directly or indirectly through inter-company charges in respect of
the InfoCure Fiscal Year 2000 consolidated federal Tax Return or any other Tax
Return in respect of Fiscal Year 2000 that InfoCure is required to file pursuant
to Section 2.01 to the calculation of the PracticeWorks Group's final liability
for Fiscal Year 2000 to be determined from such Tax Returns in accordance with
the principles established in Section 2.03(a), and shall provide such
reconciliation to InfoCure within thirty (30) days before the due date for
filing the relevant Tax Return; (iv) InfoCure shall have the right to object in
writing to such reconciliation in accordance with the principles established in
Section 4.01(a)(iii) within fifteen (15) days of delivery of the reconciliation;
(v) if the reconciliation described in clause (iii) of this Section 4.01(b)
indicates that PracticeWorks owes InfoCure money, PracticeWorks shall pay the
balance to InfoCure within thirty (30) days of the delivery of such
reconciliation together with interest at a rate equal to the Applicable Federal
Rate from the date on which such Tax Return was filed. If the reconciliation
shows that InfoCure owes PracticeWorks money and PracticeWorks' overpayment
cannot be applied to PracticeWorks' Fiscal Year 2001 Stub Period Tax liabilities
pursuant to Section 4.01(a)(ii), InfoCure shall pay such balance to
PracticeWorks within five (5) days of InfoCure's receipt of such balance from
the relevant Taxing Authority to the extent that a refund is due from the
relevant Taxing Authority (with no interest) and concurrently with delivery of
the reconciliation to the extent that no refund is due from the relevant Taxing
Authority (together with interest at a rate equal to the Applicable Federal Rate
from the due date of the Tax Return); and (vi) any claims resulting from
carrybacks, tax audits or Final Determination shall be handled in the same
manner as provided in Articles V, VI, VII and VIII.

         4.02     OTHER PAYMENTS. Other payments due to a party under Section
2.03 shall be due not later than twenty (20) days after the receipt or crediting
of a refund or the receipt of notice of a Final Determination that the
indemnified party is liable for an indemnified cost, together with interest at a
rate equal to the Applicable Federal Rate from the date on which the
indemnifying party receives such receipt, credit or notice.

         4.03     NOTICE. InfoCure and PracticeWorks shall give each other
prompt written notice of any payment that may be due under this Agreement.

                                   ARTICLE V.

                                   TAX AUDITS

         5.01     GENERAL. Except as provided in Sections 5.02 and 6.02, each of
PracticeWorks and InfoCure shall have sole responsibility for all audits or
other proceedings with respect to Tax Returns that it is required to file under
Section 2.01 (the "Controlling Party"). Except as provided in Section 5.03, the
Controlling Party shall have the sole right to contest the audit or proceeding
and to employ advisors of its choice.

         5.02     INDEMNIFIED CLAIMS IN GENERAL. InfoCure or PracticeWorks shall
promptly notify the other in writing prior to the issuance of an actual notice
of assessment by the relevant Taxing Authority (for example, if by the Internal
Revenue Service, prior to the issuance of a Form 5701 Notice of Proposed
Adjustment) of any proposed adjustment to a Tax Return that may result in
liability of the other party (the "Indemnitor") under this Agreement. If the
Indemnitor is not also the Controlling Party, the Controlling Party shall
provide the Indemnitor with information about the nature and amounts of the
proposed adjustments and shall permit the other party to participate in the
proceeding at its own expense, PROVIDED, HOWEVER, that the Controlling Party
shall not be required to indemnify the Indemnitor if the Controlling Party fails
to notify or provide such information to the Indemnitor, unless the Indemnitor
is materially prejudiced thereby. The Indemnitor shall pay all reasonable
expenses

                                       8
<PAGE>   9

(including, but not limited to, legal and accounting fees) incurred by the
Controlling Party in connection with the assessment or adjustment within seven
(7) days after a written request by the Controlling Party.

         5.03     CERTAIN FEDERAL INCOME TAX CLAIMS. (a) Any issues raised by
the Internal Revenue Service ("IRS") in any tax inquiry, audit, examination,
investigation, dispute, litigation or other proceeding which would result in
federal income tax liability to the Indemnitor which in the aggregate would
equal or exceed $100,000 in any taxable year are defined as a Claim (a "Claim").
Except as provided in Section 5.03(d) and notwithstanding any other provision of
this Agreement that may be construed to the contrary, the Controlling Party
agrees to contest any Claim and not to settle any Claim without prior written
consent of the Indemnitor, PROVIDED that (i) the Controlling Party shall provide
notice to Indemnitor pursuant to Section 5.02 of any Claim, (ii) within thirty
(30) days after notice by the Controlling Party to the Indemnitor of a Claim is
received by the Indemnitor, the Indemnitor shall request in writing that such
Claim be contested, (iii) within thirty (30) days after notice by the
Controlling Party to the Indemnitor of such Claim is received by the Indemnitor,
the Indemnitor shall have provided an opinion of independent tax counsel,
selected by the Indemnitor and reasonably acceptable to the Controlling Party,
to the effect that it is more likely than not that a Final Determination will be
substantially consistent with the Indemnitor's position relating to such Claim,
(iv) the Indemnitor agrees to pay on demand and pays all out-of-pocket costs,
losses and expenses (including, but not limited to, legal and accounting fees)
paid or incurred by the Controlling Party in connection with contesting such
Claim, except for a Claim where the expenses are shared pursuant to Section
2.04(a), and (v) the Controlling Party, after reasonable consultation with the
Indemnitor, shall determine in its sole discretion the nature of all actions to
be taken to contest such Claim, including (1) whether any action to contest such
Claim shall initially be by way of judicial or administrative proceeding, or
both, (2) whether any such Claim shall be contested by resisting payment thereof
or by paying the same and seeking a refund thereof, and (3) the court or other
judicial body before which judicial action, if any, shall be commenced. To the
extent the Indemnitor is not participating, the Controlling Party shall keep the
Indemnitor and, upon request by the Indemnitor, its counsel informed as to the
progress of the contest.

                  (b)      If the Indemnitor requests that the Controlling Party
accept a settlement of a Claim offered by the IRS and if such Claim may, in the
reasonable discretion of the Controlling Party, be settled without prejudicing
any claims the IRS may have with respect to matters other than the transactions
contemplated by the Distribution Agreement, the Controlling Party shall either
accept such settlement offer or agree with the Indemnitor that the Indemnitor's
liability with respect to such Claim shall be limited to the lesser of (i) an
amount calculated on the basis of such settlement offer plus interest owed to
the IRS on the date of eventual payment or (ii) the amount calculated on the
basis of a Final Determination.

                  (c)      If the Controlling Party shall elect to pay the Tax
claimed and seek a refund, the Indemnitor shall lend sufficient funds on an
interest-free basis to the Controlling Party, and with no net after-tax cost to
the Controlling Party, to cover any applicable indemnity obligations of the
Indemnitor. To the extent such refund claim is ultimately disallowed, the loan
or portion thereof equal to the amount of the refund claim so disallowed shall
be applied against the Indemnitor's obligation to make indemnity payments
pursuant to this Agreement. To the extent such refund claim is allowed, the
Controlling Party shall pay to the Indemnitor all amounts advanced to the
Controlling Party with respect to the indemnity obligation within ten (10) days
of the receipt of such refund (or if the Controlling Party would have received
such refund but for the existence of a counterclaim or other claim not
indemnified by the Indemnitor under this Agreement, within ten (10) days of the
final resolution of the contest), plus an amount equal to any interest received
(or that would have been received) from the IRS that is properly attributable to
such amount.

                  (d)      Except as provided below, the Controlling Party shall
not settle a Claim that Indemnitor is entitled to require the Controlling Party
to contest under Section 5.03(a) without the prior written consent of the
Indemnitor. At any time, whether before or after commencing to take any action
pursuant to this Section 5.03 with respect to any Claim, the Controlling Party
may decline to take action with respect to such Claim and may settle such Claim
without the prior written consent of the Indemnitor by notifying the Indemnitor
in writing that the Indemnitor is released from its obligations to indemnify the
Controlling Party with respect to such Claim (which

                                       9
<PAGE>   10

notification shall release the Indemnitor from such obligations except to the
extent the Indemnitor has agreed in writing that it would be willing to have its
liability calculated on the basis of a settlement offer, as provided in Section
5.03(b), at that point in the contest) and with respect to any Claim related to
such Claim or based on the outcome of such Claim. If the Controlling Party
settles any Claim or otherwise takes or declines to take any action pursuant to
this paragraph, the Controlling Party shall pay to the Indemnitor any amounts
paid or advanced by the Indemnitor with respect to such Claim (other than
amounts payable by the Indemnitor in connection with a settlement offer pursuant
to Section 5.03(b)), plus interest attributable to such amounts.

                                  ARTICLE VI.

                                   COOPERATION

         6.01     GENERAL. InfoCure and PracticeWorks shall cooperate with each
other in the filing of any Tax Returns and the conduct of any audit or other
proceeding and each shall execute and deliver such powers of attorney and make
available such other documents as are reasonably necessary to carry out the
intent of this Agreement. Each party agrees to notify the other party in writing
of any audit adjustments which do not result in Tax liability but can be
reasonably expected to affect Tax Returns of the other party, or any of its
Subsidiaries, for a Period After Distribution. Each party agrees to treat the
Distribution for all income tax purposes as not causing the recognition of any
gain or loss.

         6.02     COOPERATION WITH RESPECT TO TAX RETURN FILINGS, EXAMINATIONS
AND TAX RELATED CONTROVERSIES.

                  (a)      INFOCURE'S OBLIGATIONS. In addition to any
obligations imposed pursuant to the Distribution Agreement, InfoCure and each
other member of the InfoCure Group shall fully cooperate with PracticeWorks and
its representatives, in a prompt and timely manner, in connection with (i) the
preparation and filing of and (ii) any inquiry, audit, examination,
investigation, dispute, or litigation involving, any Tax Return filed or
required to be filed by or for any member of the PracticeWorks Group for any
taxable period beginning on or before the Distribution Date. Such cooperation
shall include, but not be limited to, (x) the execution and delivery to
PracticeWorks by the appropriate InfoCure Group member of any power of attorney
required to allow PracticeWorks and its counsel to represent InfoCure or such
other InfoCure Group member in any controversy which PracticeWorks shall have
the right to control pursuant to the terms of Section 5.01 of this Agreement,
(y) making available to PracticeWorks, during normal business hours, and within
sixty (60) days of any written request therefor, all books, records and
information, and the assistance of all officers and employees, necessary or
useful in connection with any tax inquiry, audit, examination, investigation,
dispute, litigation or any other matter, and (z) use of its best efforts in
defending PracticeWorks' interests in any tax inquiry, audit, examination,
investigation, dispute, litigation or any other matter for which InfoCure is the
Controlling Party.

                  (b)      PRACTICEWORKS' OBLIGATIONS. Except as otherwise
provided in this Article VI, PracticeWorks shall fully cooperate with InfoCure
and its representatives, in a prompt and timely manner, in connection with (i)
the preparation and filing of and (ii) any inquiry, audit, examination,
investigation, dispute, or litigation involving, any Tax Return filed or
required to be filed by or for any member of the InfoCure Group which includes
PracticeWorks or any other member of the PracticeWorks Group. Such cooperation
shall include, but not be limited to, (x) the execution and delivery to InfoCure
by PracticeWorks of any power of attorney required to allow InfoCure and its
counsel to participate on behalf of InfoCure or other InfoCure Group members in
any inquiry, audit or other administrative proceeding and to assume the defense
or prosecution, as the case may be, of any suit, action or proceeding pursuant
to the terms of and subject to the conditions set forth in Section 5.01 of this
Agreement, (y) making available to InfoCure, during normal business hours, and
within sixty (60) days of any written request therefor, all books, records and
information, and the assistance of all officers and employees, necessary or
useful in connection with any tax inquiry, audit, examination, investigation,
dispute, litigation or any

                                       10
<PAGE>   11

other matter, and (z) the use of its best efforts in defending InfoCure's
interests in any tax inquiry, audit, examination, investigation, dispute,
litigation or other matter for which PracticeWorks is the Controlling Party.

                  (c)      REMEDY FOR FAILURE TO COMPLY. If PracticeWorks
reasonably determines that InfoCure is not for any reason fulfilling its
obligations under Section 6.02(a), or if InfoCure reasonably determines that
PracticeWorks is not for any reason fulfilling its obligations under Section
6.02(b), then InfoCure or PracticeWorks, as the case may be, shall have the
right to appoint, at the expense of the other, an independent entity such as a
nationally-recognized public accounting or law firm to assist the other in
meeting its obligations under this Section 6.02. Such entity shall have complete
access, during normal business hours to all books, records and information, and
the complete cooperation of all officers and employees, of InfoCure or
PracticeWorks, as the case may be. The remedy provided in this Section 6.02(c)
shall not be deemed exclusive.

                                  ARTICLE VII.

                          RETENTION OF RECORDS; ACCESS

         The InfoCure Group and the PracticeWorks Group shall (a) in accordance
with their then current record retention policy, retain records, documents,
accounting data and other information (including computer data) necessary for
the preparation and filing of all Tax Returns in respect of Taxes of the
InfoCure Group or the PracticeWorks Group for any Period Before Distribution or
for the audit of such Tax Returns; and (b) give to the other reasonable access
to such records, documents, accounting data and other information (including
computer data) and to its personnel (insuring their cooperation) and premises,
for the purpose of the review or audit of such Tax Returns to the extent
relevant to an obligation or liability of a party under this Agreement. At any
time after the Date of Distribution that the PracticeWorks Group proposes to
destroy such material or information, they shall first notify the InfoCure Group
in writing and the InfoCure Group shall be entitled to receive such materials or
information proposed to be destroyed.

                                 ARTICLE VIII.

                                    DISPUTES

         If InfoCure and PracticeWorks cannot agree on any calculation of any
liabilities under this Agreement, such calculation shall be made by any
independent public accounting firm acceptable to both InfoCure and
PracticeWorks. The decision of such firm shall be final and binding. The fees
and expenses incurred in connection with such calculation shall be borne by the
party that such independent public accounting firm determines has lost the
dispute.

                                  ARTICLE IX.

                           TERMINATION OF LIABILITIES

         Notwithstanding any other provision in this Agreement, any liabilities
determined under this Agreement shall not terminate any earlier than the
expiration of the applicable statute of limitation for such liability. All other
covenants under this Agreement shall survive indefinitely.

                                   ARTICLE X.

                            MISCELLANEOUS PROVISIONS

         Sections 9.4, 9.7, 9.9, 9.10, 9.11, 9.14, 9.15, 9.16, 9.17, 9.18, 9.19,
9.20, 9.21 and 9.22 of the Distribution Agreement shall apply in relevant part
to this Agreement.

                                       11
<PAGE>   12

         IN WITNESS WHEREOF, the parties hereto have duly executed this
Agreement as of the day and year first above written.

                                         INFOCURE CORPORATION

                                         By:
                                            ------------------------------------
                                            Name:
                                            Title:

                                         PRACTICEWORKS, INC.

                                         By:
                                            ------------------------------------
                                            Name:
                                            Title:

                                       12

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00017-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00017-of-00352.parquet"}]]