Document:

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                                                                   EXHIBIT 10.22

                              TAX SHARING AGREEMENT

          AGREEMENT, dated as of August 20, 2004, by and between Fidelity
National Financial, Inc., a Delaware corporation ("FNF and its subsidiaries"),
Chicago Title and Trust Company, an Illinois corporation ("CT&T and its
subsidiaries") and American Pioneer Title Insurance Company, now known as Ticor
Title Insurance Company of Florida, a Florida corporation.

                                   WITNESSETH:

          WHEREAS, FNF is the common parent corporation of an "affiliated group"
of corporations (the "FNF Group"), as that term is defined in section 1504(a) of
the Internal Revenue Code of 1986, as amended (the "Code"), which group includes
CT&T and any corporation that is or subsequently becomes a member of an
"affiliated group" of which CT&T would be the "common parent," as such terms are
defined in Section 1504(a) of the Code, if CT&T were owned by individuals (CT&T
and any present or future member of its affiliated group being referred to
herein as the "CT&T Group"); and

          WHEREAS, FNF and CT&T desire to agree on an equitable basis for
determining the amount to be paid by CT&T to FNF on account of the CT&T Group
which includes American Pioneer Title Insurance Company's inclusion in the FNF
Group's consolidated federal income tax returns.

          NOW, THEREFORE, in consideration of the premises and of the mutual
covenants contained herein, the parties hereto agree as follows:

          1. Inclusion in FNF Return. CT&T agrees to join, and shall cause each
other member of the CT&T Group which includes American Pioneer Title Insurance
Company to join, in the filing of the FNF Group's consolidated federal income
tax return for each taxable year for which CT&T is eligible to join in such
filing. CT&T agrees to, and agrees to cause each

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member of the CT&T Group which includes American Pioneer Title Insurance Company
Inc. to, file such consents, elections, and other documents and to take such
other action as may be necessary or appropriate to carry out the purposes of
this Agreement. FNF agrees that FNF shall timely file the FNF Group's
consolidated federal income tax return for each taxable year that CT&T is a
member of the FNF Group, and FNF shall pay the amount of tax imposed by Subtitle
A or F of the Code as reflected thereon or due with respect thereto.

          In all matters relating to the FNF Group's consolidated tax liability;
FNF is the agent for each member of the FNF Group, including CT&T. As said
agent, FNF has the sole authority and discretion to make any election for each
member, including any election that must be made to determine a member's
separate taxable income for purposes of computing the consolidated taxable
income of the FNF Group.

          2. The CT&T Group's Hypothetical Tax. For purposes of this Agreement,
the "CT&T Group which includes American Pioneer Title Insurance Company Inc.'s
hypothetical tax" for any taxable year covered by this Agreement shall be the
federal income tax liability that the CT&T Group which includes American Pioneer
Title Insurance Company Inc. would have had for such taxable year if the CT&T
Group which includes American Pioneer Title Insurance Company had filed its own
consolidated federal income tax return for such taxable year, taking into
account any carryovers to, or carrybacks from, other taxable years of the CT&T
Group which includes American Pioneer Title Insurance Company (or any member
thereof) that are available in such taxable year of the CT&T Group which
includes American Pioneer Title Insurance Company, or would have been so
available if the CT&T Group which includes American Pioneer Title Insurance
Company had filed its own consolidated (or where applicable, separate) federal
income tax returns for such other taxable years, and the CT&T Group which
includes American

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Pioneer Title Insurance Company was subject to tax on all of its taxable income
at the applicable maximum rate specified in the Code but without the benefit of
any surtax exemption. In computing the CT&T Group which includes American
Pioneer Title Insurance Company's hypothetical tax: (i) there will be eliminated
from taxable income any intercompany dividends that would be eliminated under
Treasury Regulation Section 1.1502-14(a); (ii) intercompany transactions between
members of the FNF Group that would be deferred under Treasury Regulation
Section 1.1502-13 shall be deferred; (iii) in the case of any item of income,
gain, loss deduction or credit that is computed or subject to a limitation only
on a consolidated basis, including but not limited to, charitable contributions,
capital losses, foreign tax credits, research and experimentation credit and
Section 1231 gains and losses ("Consolidated Items"), such Consolidated Items
shall be taken into account by the CT&T Group which includes American Pioneer
Title Insurance Company only if, and to the extent (determined by FNF on any
reasonable basis), that a Consolidated Item is taken into account and actually
affects the amount of the tax liability of the FNF Group; and (iv) in the case
of the treatment of an item subject to an election made only on a consolidated
basis, the treatment will be governed by the election made by FNF on the
consolidated return. All intercompany transactions (as defined in Treasury
Regulation Section 1.1502-13(a)) between members of the FNF Group will be taken
into account in computing the CT&T Group which includes American Pioneer Title
Insurance Company's hypothetical tax at the time when such transactions are
required to be recognized by the FNF Group under Treasury Regulation Section
1.1502-13, and any Consolidated Item not initially taken into account in
computing the tax of the CT&T Group which includes American Pioneer Title
Insurance Company shall be taken into account by the CT&T Group which includes
American

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Pioneer Title Insurance Company in the year, and to the extent, that such
Consolidated Item is taken into account by the FNF Group.

          3. Payment. With respect to each taxable year for which CT&T is at any
time a member of the FNF Group:

               a. On each due date for payment of any required installment of
               estimated federal income tax (determined under Section 6655 of
               the Code) and on the due date (determined without regard to any
               extensions) for filing the FNF Group consolidated federal income
               tax return (determined under Section 6072 of the Code), CT&T
               shall pay to FNF the federal income tax imposed by Subtitle A and
               F of the Code on the CT&T Group which includes American Pioneer
               Title Insurance Company's hypothetical tax that would have been
               payable on such date if the CT&T Group which includes American
               Pioneer Title Insurance Company were filing its own consolidated
               federal income tax return for such taxable year. In computing
               CT&T's estimated federal income tax payments, each payment shall
               be sufficient to avoid incurring any addition to tax by the CT&T
               Group which includes American Pioneer Title Insurance Company
               under Section 6655 of the Code by reason of an underpayment by a
               "large corporation" within the meaning of Section 6655(g)(2) of
               the Code and shall be consistent with the elections permitted to
               be made under Section 6655(d) and (e) of the Code as actually
               made by FNF, in its sole discretion, for such taxable year and
               communicated to CT&T.

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               b. On or prior to the date the FNF Group consolidated return is
               actually filed for a taxable year, CT&T shall pay to FNF, or FNF
               shall pay to CT&T, as the case may be, the difference between the
               CT&T Group which includes American Pioneer Title Insurance
               Company's hypothetical tax for such taxable year and the amount
               paid by CT&T to FNF pursuant to paragraph 3(a) hereof for such
               taxable year. If the CT&T Group which includes American Pioneer
               Title Insurance Company for such taxable year has a loss or
               credit which could be carried back to and which would reduce the
               CT&T Group which includes American Pioneer Title Insurance
               Company's hypothetical tax (as adjusted) for any earlier taxable
               year for which the CT&T Group which includes American Pioneer
               Title Insurance Company Inc. was included in the FNF Group, then
               (x) if and to the extent that such loss or credit is utilized to
               actually reduce the FNF Group's tax liability for such current
               taxable year, FNF shall pay to CT&T on the date the FNF Group
               consolidated return is actually filed for such taxable year the
               amount by which the CT&T Group which includes American Pioneer
               Title Insurance Company's hypothetical tax in such earlier
               taxable year is reduced by reason of such carryback or (y) if and
               to the extent that such loss or credit is actually carried back
               to an earlier taxable year of the FNF Group,

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               FNF shall pay to CT&T on the date any refund of tax is actually
               received the amount by which the CT&T Group which includes
               American Pioneer Title Insurance Company's hypothetical tax in
               such earlier year is reduced by reason of such carryback together
               with any applicable interest.

               c. All settlements under this Agreement shall be made within 30
               days of the filing of the applicable estimated or actual
               consolidated federal corporate income tax return with the
               Internal Revenue Service, except where a refund is due FNF, in
               which case, FNF will pay to CT&T Group which includes American
               Pioneer Title Insurance Company the amounts due and owing within
               30 days the receipt of the refund.

               d. All payments required to be made by CT&T to FNF shall be made
               by (i) either by wire transfer or the deposit of "immediately
               available funds" on the required date of payment to the
               appropriate bank account as may be designated by FNF for that
               purpose, provided that telephonic notice of any transfer is
               provided to FNF, or (ii) any other method agreed to by the
               parties; provided that, such method reflects an attempt in good
               faith to make a required payment on the day when due. In the case
               of amounts payable by FNF to CT&T under this Agreement, such
               amounts shall be paid under the same standards and conditions as
               required of CT&T.

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               e. To help assure CT&T Group which includes American Pioneer
               Title Insurance Company's enforceable right to recoup federal
               income taxes in the event of future net losses, an escrow account
               consisting of assets eligible as an investment for a New York
               insurance company shall be established and maintained by FNF in
               an amount equal to the excess of the amount paid by CT&T Group
               which includes American Pioneer Title Insurance Company to FNF
               for federal income taxes over the actual payment made by FNF to
               the Internal Revenue Service. Escrow assets shall be released to
               FNF from the escrow account at such time as the permissible
               period for loss carrybacks has elapsed.

               f. Adjustments. CT&T agrees that FNF alone shall be responsible
               for, and shall have sole and absolute discretion with respect to,
               claiming any deductions or credits not claimed on the FNF Group
               consolidated return as filed, the filing of any amended returns,
               agreeing to, contesting, or settling any adjustments to the FNF
               Group's federal income tax liability for any taxable year covered
               by this Agreement, and FNF shall pay any deficiencies in, or
               receive any refunds of, the FNF Group's federal income tax
               liability for any such taxable year resulting from a final
               determination by the Internal Revenue Service or the courts, or
               from carrybacks or carryovers of the FNF Group from or to other
               taxable years. On or prior to the date of payment or receipt or,
               if

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               there is to be no payment or receipt, then on or prior to (be
               date on which there is an adjustment in the CT&T Group which
               includes American Pioneer Title Insurance Company's hypothetical
               tax resulting from a final determination by the Internal Revenue
               Service or the courts, or from carrybacks or carryovers of the
               FNF Group from other taxable years. CT&T shall pay to FNF or FNF
               shall pay to CT&T, as the case may be, the amount necessary to
               reflect all adjustments in the CT&T Group which includes American
               Pioneer Title Insurance Company's hypothetical tax for any
               taxable year, together with any interest and penalties fairly
               attributable thereto.

          4. Resolution of Disputes as to the CT&T Group's Hypothetical Tax. In
the event of a disagreement between the parties hereto as to the amount of the
CT&T Group which includes American Pioneer Title Insurance Company's
hypothetical tax for any taxable year covered by this Agreement, such amount
shall be determined by the independent certified public accountants who audit
FNF's certified financial statements at the time such dispute arises, and the
determination of such accountants shall be final and binding on the parties
hereto.

          5. FNF Indemnity. Provided that CT&T has made the payments required of
CT&T under this Agreement, FNF shall be liable for, and shall indemnify and hold
harmless CT&T and each member of the CT&T Group which includes American Pioneer
Title Insurance Company from and against any liabilities for the taxes imposed
by Subtitle A or F of the Code on the FNF Group for each taxable year for which
CT&T joined in the filing of the FNF Group consolidated federal income tax
return.

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          6. Earnings and Profits and Characterization of Payments. Earnings and
profits of each member of the FNF Group shall be calculated by allocating the
federal income tax liability of the FNF Group to each member in accordance with
the method described in Section 1552(a)(2) of the Code and the applicable
Treasury Regulations thereunder.

          7. Certain Combined State Taxes.

                    a. In the case of any tax imposed by a State or political
                    subdivision thereof which (i) is imposed on, or measured by,
                    gross or net receipts, income, capital or net worth,
                    including State and local franchise or similar taxes
                    measured by net income, excluding any telecommunications,
                    gross receipts (other than taxes on gross receipts that are
                    imposed in lieu of a tax on net receipts) and other
                    transactional taxes and (ii) are computed on a consolidated,
                    unitary or combined basis by reference to the income and/or
                    activities of members of the FNF Group other than members of
                    the CT&T Group which includes American Pioneer Title
                    Insurance Company Inc. and members of the CT&T Group which
                    includes American Pioneer Title Insurance Company Inc. (a
                    "Combined Tax"), such Combined Tax shall be allocated
                    between members of the FNF Group other than members of the
                    CT&T Group which includes American Pioneer Title Insurance
                    Company Inc. and members of the CT&T Group which includes
                    American Pioneer Title Insurance Company Inc. first on the
                    basis of, and to the extent that, the receipts, income,
                    capital or net worth of a member resulted in, or

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                    increased, such Combined Tax, with any remaining Combined
                    Tax allocated among the members on the basis which each
                    member's relative attribute (positive or negative) was taken
                    into account in determining the amount of the Combined Tax.

                    b. Payments of Combined Tax among members of the FNF Group
                    other than members of the CT&T Group and members of the CT&T
                    Group which includes American Pioneer Title Insurance
                    Company Inc. shall be made at the times and in the amounts
                    otherwise consistent with the provisions of Section 3
                    hereof.

          8. Miscellaneous Provisions.

                    a. Entire Understanding. This Agreement contains the entire
                    understanding of the parties hereto with respect to the
                    subject matter hereof. No alteration, amendment or
                    modification of any of the terms of this Agreement shall be
                    valid unless made by an instrument signed in writing by an
                    authorized officer of each of the parties hereto and
                    approved by the Department of Insurance.

                    b. Choice of Law. This Agreement shall be governed by and
                    construed in accordance with the laws of the State of
                    Florida applicable to agreements made and to be performed
                    entirely within such state.

                    c. Further Assurances. The parties hereto shall execute and
                    deliver such further instruments and do such further acts
                    and things (including, without limitation, by causing their
                    subsidiaries to

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                    execute and deliver such instruments and to do such acts and
                    things) as may be required to carry out the intent and
                    purpose of this Agreement. The parties each shall cooperate
                    with the other with respect to the preparation and filing of
                    any tax return or the conduct of any tax audit or other tax
                    proceeding. If any party has possession of documents or
                    records which relate to, or could affect, any item of
                    income, loss, deduction, credit, tax basis or other tax
                    attributes of any other party hereto, such party shall take
                    reasonable steps to preserve such documents or records for
                    the same period and to the same extent as such party
                    preserves and protects its own similar tax documents, and
                    prior to destroying or discarding any such records shall
                    notify the party to whom the records relate and offer such
                    party the opportunity, at such parties' expense, to take
                    possession or control of such documents.

                    d. Termination. Notwithstanding the termination of the
                    Agreement, its provisions will remain in effect, with
                    respect to any period of time during the tax year in which
                    termination occurs, for which the income of the terminating
                    party must be included in the consolidated return.
                    Notwithstanding its termination, all material including, but
                    not limited to returns, supporting schedules, work papers,
                    correspondence and other documents relating to the
                    consolidated return shall be made available to any party to
                    the agreement during regular business hours.

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          IN WITNESS WHEREOF, the parties hereto have caused this Agreement to
be executed on the date indicated by their duly authorized officers effective as
of the date first above written, with execution in counterparts permitted.

                                       FIDELITY NATIONAL FINANCIAL, INC.

                                       By: /s/ Richard Cox
                                           -------------------------------------
                                       Title: Richard Cox, Senior Vice President
                                       Date: November 4, 2004

Attest:
        ----------------------------
        Susan Palmer

                                       American Pioneer Title Insurance Company
                                       nka Ticor Title Insurance Company of
                                       Florida

                                       By: /s/ Richard Cox
                                           -------------------------------------
                                       Title: Richard Cox, Senior Vice President
                                       Date: November 4, 2004

Attest:
        ----------------------------
        Susan Palmer

                                       12<PAGE>
                                                                   EXHIBIT 10.23

                              TAX SHARING AGREEMENT

          AGREEMENT, dated as of January 31, 2005 by and between Fidelity
National Financial, Inc., a Delaware corporation ("FNF and its subsidiaries"),
Alamo Title Holding Company ("Alamo and its subsidiaries") and Alamo Title
Insurance ("Alamo"), a Texas Corporation.

                                   WITNESSETH:

          WHEREAS, FNF is the common parent corporation of an "affiliated group"
of corporations (the "FNF Group"), as that term is defined in section 1504(a) of
the Internal Revenue Code of 1986, as amended (the "Code"), which group includes
Alamo and any corporation that is or subsequently becomes a member of an
"affiliated group" of which Alamo would be the "common parent," as such terms
are defined in Section 1504(a) of the Code, if Alamo were owned by individuals
(Alamo and any present or future member of its affiliated group being referred
to herein as the "Alamo Group"); and

          WHEREAS, FNF and Alamo desire to agree on an equitable basis for
determining the amount to be paid by Alamo to FNF on account of the Alamo Group
which includes Alamo Title Insurance's inclusion in the FNF Group's consolidated
federal income tax returns.

          NOW, THEREFORE, in consideration of the premises and of the mutual
covenants contained herein, the parties hereto agree as follows:

          1. Inclusion in FNF Return. Alamo agrees to join, and shall cause each
other member of the Alamo Group which includes Alamo Title Insurance to join, in
the filing of the FNF Group's consolidated federal income tax return for each
taxable year for which Alamo is eligible to join in such filing. Alamo agrees
to, and agrees to cause each member of the Alamo Group which includes Alamo
Title Insurance to, file such consents, elections, and other

                                       1

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documents and to take such other action as may be necessary or appropriate to
carry out the purposes of this Agreement. FNF agrees that FNF shall timely file
the FNF Group's consolidated federal income tax return for each taxable year
that Alamo is a member of the FNF Group, and FNF shall pay the amount of tax
imposed by Subtitle A or F of the Code as reflected thereon or due with respect
thereto.

          In all matters relating to the FNF Group's consolidated tax liability,
FNF is the agent for each member of the FNF Group, including Alamo. As said
agent, FNF has the sole authority and discretion to make any election for each
member, including any election that must be made to determine a member's
separate taxable income for purposes of computing the consolidated taxable
income of the FNF Group.

          2. The Alamo Group's Hypothetical Tax. For purposes of this Agreement,
the "Alamo Group which includes Alamo Title Insurance's hypothetical tax" for
any taxable year covered by this Agreement shall be the federal income tax
liability that the Alamo Group which includes Alamo Title Insurance would have
had for such taxable year if the Alamo Group which includes Alamo Title
Insurance had filed its own consolidated federal income tax return for such
taxable year, taking into account any carryovers to, or carrybacks from, other
taxable years of the Alamo Group which includes Alamo Title Insurance (or any
member thereof) that are available in such taxable year of the Alamo Group which
includes Alamo Title Insurance, or would have been so available if the Alamo
Group which includes Alamo Title Insurance had filed its own consolidated (or
where applicable, separate) federal income tax returns for such other taxable
years, and the Alamo Group which includes Alamo Title Insurance was subject to
tax on all of its taxable income at the applicable maximum rate specified in the
Code but without the benefit of any surtax exemption. In computing the Alamo
Group which includes Alamo Title Insurance's

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hypothetical tax: (i) there will be eliminated from taxable income any
intercompany dividends that would be eliminated under Treasury Regulation
Section 1.1502-14(a); (ii) intercompany transactions between members of the FNF
Group that would be deferred under Treasury Regulation Section 1.1502-13 shall
be deferred; (iii) in the case of any item of income, gain, loss deduction or
credit that is computed or subject to a limitation only on a consolidated basis,
including but not limited to, charitable contributions, capital losses, foreign
tax credits, research and experimentation credit and Section 1231 gains and
losses ("Consolidated Items"), such Consolidated Items shall be taken into
account by the Alamo Group which includes Alamo Title Insurance only if, and to
the extent (determined by FNF on any reasonable basis), that a Consolidated Item
is taken into account and actually affects the amount of the tax liability of
the FNF Group; and (iv) in the case of the treatment of an item subject to an
election made only on a consolidated basis, the treatment will be governed by
the election made by FNF on the consolidated return. All intercompany
transactions (as defined in Treasury Regulation Section 1.1502-13(a)) between
members of the FNF Group will be taken into account in computing the Alamo Group
which includes Alamo Title Insurance's hypothetical tax at the time when such
transactions are required to be recognized by the FNF Group under Treasury
Regulation Section 1.1502-13, and any Consolidated Item not initially taken into
account in computing the tax of the Alamo Group which includes Alamo Title
Insurance shall be taken into account by the Alamo Group which includes Alamo
Title Insurance in the year, and to the extent, that such Consolidated Item is
taken into account by the FNF Group.

          3. Payment. With respect to each taxable year for which Alamo is at
any time a member of the FNF Group:

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               a. On each due date for payment of any required installment of
               estimated federal income tax (determined under Section 6655 of
               the Code) and on the due date (determined without regard to any
               extensions) for filing the FNF Group consolidated federal income
               tax return (determined under Section 6072 of the Code), Alamo
               shall pay to FNF the federal income tax imposed by Subtitle A and
               F of the Code on the Alamo Group which includes Alamo Title
               Insurance's hypothetical tax that would have been payable on such
               date if the Alamo Group which includes Alamo Title Insurance were
               filing its own consolidated federal income tax return for such
               taxable year. In computing Alamo's estimated federal income tax
               payments, each payment shall be sufficient to avoid incurring any
               addition to tax by the Alamo Group which includes Alamo Title
               Insurance under Section 6655 of the Code by reason of an
               underpayment by a "large corporation" within the meaning of
               Section 6655(g)(2) of the Code and shall be consistent with the
               elections permitted to be made under Section 6655(d) and (e) of
               the Code as actually made by FNF, in its sole discretion, for
               such taxable year and communicated to Alamo.

               b. On or prior to the date the FNF Group consolidated return is
               actually filed for a taxable year, Alamo shall pay to FNF, or FNF
               shall pay to Alamo, as the case may be, the difference between
               the Alamo Group which includes Alamo Title Insurance's
               hypothetical tax for such taxable year and the amount paid by
               Alamo to FNF pursuant to paragraph 3(a) hereof for such taxable
               year. If the Alamo Group which includes Alamo

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               Title Insurance for such taxable year has a loss or credit which
               could be carried back to and which would reduce the Alamo Group
               which includes Alamo Title Insurance's hypothetical tax (as
               adjusted) for any earlier taxable year for which the Alamo Group
               which includes Alamo Title Insurance was included in the FNF
               Group, then (x) if and to the extent that such loss or credit is
               utilized to actually reduce the FNF Group's tax liability for
               such current taxable year, FNF shall pay to Alamo on the date the
               FNF Group consolidated return is actually filed for such taxable
               year the amount by which the Alamo Group which includes Alamo
               Title Insurance's hypothetical tax in such earlier taxable year
               is reduced by reason of such carryback or (y) if and to the
               extent that such loss or credit is actually carried back to an
               earlier taxable year of the FNF Group, FNF shall pay to Alamo on
               the date any refund of tax is actually received the amount by
               which the Alamo Group which includes Alamo Title Insurance's
               hypothetical tax in such earlier year is reduced by reason of
               such carryback together with any applicable interest.

               c. All settlements under this Agreement shall be made within 30
               days of the filing of the applicable estimated or actual
               consolidated federal corporate income tax return with the
               Internal Revenue Service, except where a refund is due FNF, in
               which case, FNF will pay to Alamo Group which includes Alamo
               Title Insurance the amounts due and owing within 30 days the
               receipt of the refund.

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               d. All payments required to be made by Alamo to FNF shall be made
               by (i) either by wire transfer or the deposit of "immediately
               available funds" on the required date of payment to the
               appropriate bank account as may be designated by FNF for that
               purpose, provided that telephonic notice of any transfer is
               provided to FNF, or (ii) any other method agreed to by the
               parties; provided that, such method reflects an attempt in good
               faith to make a required payment on the day when due. In the case
               of amounts payable by FNF to Alamo under this Agreement, such
               amounts shall be paid under the same standards and conditions as
               required of Alamo.

               e. To help assure Alamo Group which includes Alamo Title
               Insurance's enforceable right to recoup federal income taxes in
               the event of future net losses, an escrow account consisting of
               assets eligible as an investment for a Texas insurance company
               shall be established and maintained by FNF in an amount equal to
               the excess of the amount paid by Alamo Group which includes Alamo
               Title Insurance to FNF for federal income taxes over the actual
               payment made by FNF to the Internal Revenue Service. Escrow
               assets shall be released to FNF from the escrow account at such
               time as the permissible period for loss carrybacks has elapsed.

               f. Adjustments. Alamo agrees that FNF alone shall be responsible
               for, and shall have sole and absolute discretion with respect to,
               claiming any deductions or credits not claimed on the FNF Group
               consolidated return as filed, the filing of any amended returns,
               agreeing to, contesting, or settling any adjustments to the FNF
               Group's federal income tax liability for any

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               taxable year covered by this Agreement, and FNF shall pay any
               deficiencies in, or receive any refunds of, the FNF Group's
               federal income tax liability for any such taxable year resulting
               from a final determination by the Internal Revenue Service or the
               courts, or from carrybacks or carryovers of the FNF Group from or
               to other taxable years. On or prior to the date of payment or
               receipt or, if there is to be no payment or receipt, then on or
               prior to the date on which there is an adjustment in the Alamo
               Group which includes Alamo Title Insurance's hypothetical tax
               resulting from a final determination by the Internal Revenue
               Service or the courts, or from carrybacks or carryovers of the
               FNF Group from other taxable years, ALAMO shall pay to FNF or FNF
               shall pay to Alamo, as the case may be, the amount necessary to
               reflect all adjustments in the Alamo Group which includes Alamo
               Title Insurance's hypothetical tax for any taxable year, together
               with any interest and penalties fairly attributable thereto.

               g. Resolution of Disputes as to the ALAMO Group's Hypothetical
               Tax. In the event of a disagreement between the parties hereto as
               to the amount of the Alamo Group which includes Alamo Title
               Insurance's hypothetical tax for any taxable year covered by this
               Agreement, such amount shall be determined by the independent
               certified public accountants who audit FNF's certified financial
               statements at the time such dispute arises, and the determination
               of such accountants shall be final and binding on the parties
               hereto.

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               h. FNF Indemnity. Provided that Alamo has made the payments
               required of Alamo under this Agreement, FNF shall be liable for,
               and shall indemnify and hold harmless Alamo and each member of
               the Alamo Group which includes Alamo Title Insurance from and
               against any liabilities for the taxes imposed by Subtitle A or F
               of the Code on the FNF Group for each taxable year for which
               Alamo joined in the filing of the FNF Group consolidated federal
               income tax return.

               i. Earnings and Profits and Characterization of Payments.
               Earnings and profits of each member of the FNF Group shall be
               calculated by allocating the federal income tax liability of the
               FNF Group to each member in accordance with the method described
               in Section 1552(a)(2) of the Code and the applicable Treasury
               Regulations thereunder.

               j. Certain Combined State Taxes.

                    a. In the case of any tax imposed by a State or political
                    subdivision thereof which (i) is imposed on, or measured by,
                    gross or net receipts, income, capital or net worth,
                    including State and local franchise or similar taxes
                    measured by net income, excluding any telecommunications,
                    gross receipts (other than taxes on gross receipts that are
                    imposed in lieu of a tax on net receipts) and other
                    transactional taxes and (ii) are computed on a consolidated,
                    unitary or combined basis by reference to the income and/or
                    activities of members of the FNF Group other than members of
                    the Alamo Group which includes Alamo Title Insurance and
                    members of the Alamo Group which

                                       8

<PAGE>

                    includes Alamo Title Insurance (a "Combined Tax"), such
                    Combined Tax shall be allocated between members of the FNF
                    Group other than members of the Alamo Group which includes
                    Alamo Title Insurance and members of the Alamo Group which
                    includes Alamo Title Insurance first on the basis of, and to
                    the extent that, the receipts, income, capital or net worth
                    of a member resulted in, or increased, such Combined Tax,
                    with any remaining Combined Tax allocated among the members
                    on the basis which each member's relative attribute
                    (positive or negative) was taken into account in determining
                    the amount of the Combined Tax.

                    b. Payments of Combined Tax among members of the FNF Group
                    other than members of the Alamo Group and members of the
                    Alamo Group which includes Alamo Title Insurance shall be
                    made at the times and in the amounts otherwise consistent
                    with the provisions of Section 3 hereof.

          4.   Miscellaneous Provisions.

               a. Entire Understanding. This Agreement contains the entire
               understanding of the parties hereto with respect to the subject
               matter hereof. No alteration, amendment or modification of any of
               the terms of this Agreement shall be valid unless made by an
               instrument signed in writing by an authorized officer of each of
               the parties hereto and approved by the Department of Insurance.

                                       9

<PAGE>

               b. Choice of Law. This Agreement shall be governed by and
               construed in accordance with the laws of the State of Texas
               applicable to agreements made and to be performed entirely within
               such state.

               c. Further Assurances. The parties hereto shall execute and
               deliver such further instruments and do such further acts and
               things (including, without limitation, by causing their
               subsidiaries to execute and deliver such instruments and to do
               such acts and things) as may be required to carry out the intent
               and purpose of this Agreement. The parties each shall cooperate
               with the other with respect to the preparation and filing of any
               tax return or the conduct of any tax audit or other tax
               proceeding. If any party has possession of documents or records
               which relate to, or could affect, any item of income, loss,
               deduction, credit, tax basis or other tax attributes of any other
               party hereto, such party shall take reasonable steps to preserve
               such documents or records for the same period and to the same
               extent as such party preserves and protects its own similar tax
               documents, and prior to destroying or discarding any such records
               shall notify the party to whom the records relate and offer such
               party the opportunity, at such parties' expense, to take
               possession or control of such documents.

               d. Termination. Notwithstanding the termination of the Agreement,
               its provisions will remain in effect, with respect to any period
               of time during the tax year in which termination occurs, for
               which the income of the terminating party must be included in the
               consolidated return.

                                       10

<PAGE>

                    Notwithstanding its termination, all material including, but
               not limited to returns, supporting schedules, work papers,
               correspondence and other documents relating to the consolidated
               return shall be made available to any party to the agreement
               during regular business hours.

                                       11

<PAGE>

          IN WITNESS WHEREOF, the parties hereto have caused this Agreement to
be executed on the date indicated by their duly authorized officers effective as
of the date first above written, with execution in counterparts permitted.

                                        FIDELITY NATIONAL FINANCIAL, INC.

                                        By: /s/
                                            ------------------------------------
                                        Title: Authorized Officer
                                        Date:
                                              ----------------------------------

Attest:
        -----------------------------

                                        ALAMO TITLE HOLDING COMPANY

                                        By: /s/
                                            ------------------------------------
                                        Title: Authorized Officer
                                        Date:
                                              ----------------------------------

Attest:
        -----------------------------

                                        ALAMO TITLE INSURANCE

                                        By: /s/
                                            ------------------------------------
                                        Title: Authorized Officer
                                        Date:
                                              ----------------------------------

Attest:
        -----------------------------

                                       12

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