Document:

September 2, 2004                                                   Exhibit 10.1

Bruce R. Spector
Pinnacle Care International
111 South Calvert St.
Suite 2850
Baltimore, MD 21202

     Re: Indemnification Agreement

Dear Bruce:

     We are aware that you previously signed a Non-Competition Agreement dated
January 28, 2003 for the benefit of e.Magination Networks, LLC ("e.Magination")
and Roche Capital, LLC ("Roche," and, together with e.Magination, the
"Counter-parties") (the "Non- Compete Agreement"). The Non-Compete Agreement
purports to limit your right to control a business that engages in the ownership
and/or operation of a network integration sales and consulting business, and a
graphic design and computer software programming business, along with the
performance of related advertising services, within Maryland, Virginia or the
District of Columbia. We do not believe that your becoming one of Tier
Technologies, Inc.'s (the "Company") directors and fulfilling your obligations
as such in the ordinary course will cause you to breach the Non-Compete
Agreement. However, given the existence of the Non-Compete, there is a risk that
either or both of the Counter-parties may sue you or take other actions in an
attempt to have the Non-Compete Agreement restrict you from serving on the
Company's Board of Directors (the "Board"). Given this possibility, and the fact
that you are investing significant time and energy to become one of the
Company's directors, the Company has agreed to the terms stated in this
indemnification agreement (this "Letter Agreement"), which is intended to
supplement the Indemnification Agreement to be entered into between you and the
Company (the "Indemnification Agreement").

     The Company agrees to (i) assume the defense, with counsel mutually
agreeable to both parties, of any action, suit, claim or proceeding (each, a
"Non-Compete Action") by any Counter-party against you based upon your alleged
violation of the Non-Compete Agreement arising out of your service as a director
of the Company and (ii) indemnify you against, and advance, without requiring a
preliminary determination of entitlement to indemnification, any and all
expenses (including attorneys' fees, if applicable), witness fees, damages,
judgments, fines and amounts paid in settlement, and any other amounts actually
incurred by you in connection with the Non-Compete Action. To the extent that
the provisions of the Indemnification Agreement do not conflict with any
undertaking of the Company set forth in this Letter Agreement, such provisions,
including Section 6 of the Indemnification Agreement (relating to notification
and defense of claims), shall apply with respect to the defense against any
Non-Compete Action.

<PAGE>

     You acknowledge and agree that you will promptly resign from the Board in
the event that the Non-Compete Agreement is deemed by a court of appropriate
jurisdiction to bar you from serving on the Board (whether in conjunction with a
court-imposed injunction or otherwise), and that the Company will have no
obligation to nominate you for a position on the Board or to make any further
payment or option or other equity grant to you that would otherwise have been
made had you not been prohibited by a court of appropriate jurisdiction from
serving on the Board because of the Non-Compete Agreement; provided, however,
that any options granted to you under the Company's Amended and Restated 1996
Equity Incentive Plan (the "Plan") shall remain outstanding and exercisable by
you in accordance with the terms of the Plan and any applicable Option
Agreement(s).

     This agreement contains the complete, final and exclusive agreement between
you and the Company regarding the Company's agreement or obligation to indemnify
you in connection with any Non-Compete Action and amends any conflicting
provision in the Indemnification Agreement with respect to such Non-Compete
Actions. This agreement shall be interpreted and enforced in accordance with the
laws of the State of California.

     You and the Company agree to the terms contained herein.

                                                      THE COMPANY:
                                                      Tier Technologies, Inc.,
                                                      a California corporation

/s/ Bruce R. Spector                                  By: /s/ James R. Weaver
--------------------                                      ----------------------
Bruce R. Spector                                          Name:  James R. Weaver
                                                          Title: CEO & ChairmanExhibit 10.2

                                James L. Bildner
                        10780 Parkridge Blvd., Suite 400
                                Reston, VA 20191

                                December 13, 2004

Tier Technologies, Inc.
10780 Parkridge Blvd, Suite 400
Reston, Virginia  20191
Attn:  Deanne Tully, General Counsel

     Re: Cross-Collateralization Agreement
         ---------------------------------

Ladies and Gentlemen:

     Reference is made to the following six promissory notes made by me payable
to Tier Technologies, Inc. ("Tier"): (1) Amended and Restated Full Recourse
Secured Promissory Note dated April 1,1998 in the principal amount of $1,218,800
("Note One"); (2) Amended and Restated Full Recourse Secured Promissory Note
dated April 1,1998 in the principal amount of $283,600 ("Note Two"); (3) Full
Recourse Promissory Note dated July 26, 2000 in the principal amount of $300,000
("Note Three"); (4) unsecured promissory note dated January 2, 1997 in the
principal amount of $161,652 ("Note Four"); (5) unsecured promissory note dated
May 31, 1997 in the principal amount of $25,000 ("Note Five"); and (6) unsecured
promissory note dated July 15, 1997 in the principal amount of $35,000 ("Note
Six"). These six notes together are referred to herein as the "Notes."

     Reference is also made to the following three pledge agreements between
Tier and me pursuant to which I have pledged stock of Tier to secure certain of
the Notes: (1) Third Amended and Restated Pledge Agreement dated as of June 30,
1999, securing obligations under Note One ("Pledge One"); (2) Second Amended and
Restated Pledge Agreement dated as of June 30, 1999, securing obligations under
Note Two ("Pledge Two"); and (3) Pledge Agreement dated as of April 1, 2004,
securing obligations under Note Three ("Pledge Three"). These three pledge
agreements together are referred to herein as the "Pledge Agreements."

     In exchange for valuable consideration, which is hereby acknowledged and
received, Tier has requested, and I have agreed, that the collateral pledged
under each of the Pledge Agreements shall serve as security for my obligations
under each of the Notes. Accordingly, I agree as follows:

     1. Each of the Pledge Agreements secures the payment of all of my present
and future obligations, duties, and liabilities under each of the Notes and
under each of the Pledge Agreements (collectively, the "Obligations"). All
references to the "Obligations" contained in each of the Pledge Agreements shall
hereafter be deemed to refer to the Obligations as defined in this letter
agreement.

<PAGE>

     2. The Pledged Collateral under each of the Pledge Agreements shall
hereafter secure all of the Obligations.

     3. All references to (1) the "April 1998 Note" or "Section 2 of the April
1998 Note" in Pledge One; (2) the "April 1998 Note" or "Section 2 of the April
1998 Note" in Pledge Two; and (3) the "Note" or "Section 2 of the Note" in
Pledge Three shall hereafter be deemed to be references to the Notes as defined
in this letter agreement. These include, without limitation, the references in
Sections 3(a), 6(a), 6(b), 8(a)(i), 8(a)(iv), 8(c), 10 and 12 of each of the
Pledge Agreements.

     4. All references to (1) the "Second Amended and Restated Pledge Agreement"
in Note One and (2) the "Amended and Restated Pledge Agreement" in Note Two
shall hereafter be deemed to be references to the Pledge Agreements as defined
in this letter agreement.

     5. Each Pledge Agreement is amended hereby to provide that the address for
notice to Tier set forth in Section 13 thereof shall hereafter be the address
set forth above, attention Chief Financial Officer.

     6. Except as set forth in this letter agreement, all other terms and
provisions of each of the Notes and, as amended hereby, each of the Pledge
Agreements is confirmed to be in full force and effect.

     7. I understand that Tier may, in consultation with its outside corporate
counsel, request that I execute a more formal agreement amending each of the
Pledge Agreements and/or each of the Notes to effectuate the intent of this
letter, and I agree to work with Tier in good faith to enter into such an
agreement and amendments if reasonably requested by Tier.

                                                            Very truly yours,

                                                            /s/ James L. Bildner
                                                            --------------------
                                                            James L. Bildner

Acknowledged and Accepted:

TIER TECHNOLOGIES, INC.

By: /s/ James R. Weaver
    ----------------------
    Name:  James R. Weaver
    Title: CEO & ChairmanEXHIBIT 10.8

               AMENDMENT NUMBER FOUR TO REVOLVING CREDIT AGREEMENT

      This AMENDMENT NUMBER FOUR TO REVOLVING CREDIT AGREEMENT (this
"Amendment"), dated as of July 30, 2004, is entered into among NATIONAL
TECHNICAL SYSTEMS, INC., a California corporation ("Parent"), NTS TECHNICAL
SYSTEMS, a California corporation, dba National Technical Systems ("NTS"),
XXCAL, INC., a California corporation ("XXCAL"), APPROVED ENGINEERING TEST
LABORATORIES, INC., a California corporation ("AETL"), ETCR, INC., a California
corporation ("ETCR"), ACTON ENVIRONMENTAL TESTING CORPORATION, a Massachusetts
corporation ("Acton"), and one or more Subsidiaries of Parent, whether now
existing or hereafter acquired or formed, which become party to the Agreement
(as defined below) by executing an Addendum in the form of Exhibit 1 of the
Agreement (NTS, XXCAL, AETL, ETCR, Acton and such other Subsidiaries are
sometimes individually referred to herein as a "Subsidiary Borrower" and
collectively referred to herein as "Subsidiary Borrowers", and Subsidiary
Borrowers and Parent are sometimes individually referred to herein as a
"Borrower" and collectively referred to herein as "Borrowers"), the financial
institutions from time to time parties hereto as Lenders, whether by execution
hereof or an Assignment and Acceptance in accordance with Section 11.5(c) of the
Agreement, and COMERICA BANK, successor by merger to Comerica Bank-California,
in its capacity as contractual representative for itself and the other Lenders
("Agent"), with reference to the following facts:

      A. Borrowers, Agent and Lenders previously entered into that certain
Revolving Credit Agreement, dated as of November 21, 2001, as amended by that
certain Amendment Number One to Revolving Credit Agreement, dated as of July 17,
2002, that certain Amendment Number Two to Revolving Credit Agreement, dated as
of November 25, 2002, and that certain Amendment Number Three to Revolving
Credit Agreement, dated as of July 21, 2003 (as so amended, the "Agreement");

      B. Borrowers, Agent and Lenders desire to amend the Agreement in
accordance with the terms of this Amendment.

      NOW, THEREFORE, in consideration of the foregoing, the parties hereto
hereby agree as follows:

      1. Defined Terms. All initially capitalized terms used but not defined
herein shall have the meanings assigned to such terms in the Agreement.

      Amendment to Section 1.1. The definition of "Revolving Loans Maturity
Date" set forth in Section 1.1 of the Agreement is hereby amended in its
entirety as follows:

      "'Revolving Loans Maturity Date' means August 1, 2006."

      2. Amendment to Section 7.12. Section 7.12 is hereby amended in its
entirety as follows:

                  "7.12 Capital Expenditures. Make, or permit any Subsidiary
      (other than an Excluded Subsidiary) to make, any Capital Expenditures, or
      any commitments therefor, in excess of Five Million Dollars ($5,000,000)
      in the aggregate, on a consolidated basis, during any fiscal year,
      commencing with the fiscal year ending January 31, 2005."

<PAGE>

      3. Conditions Precedent to Effectiveness of Amendment. The effectiveness
of this Amendment is subject to and contingent upon the fulfillment of each and
every one of the following conditions:

            Agent shall have received this Amendment, duly executed by Borrowers
and Lenders;

            No Event of Default, Unmatured Event of Default or Material Adverse
Effect shall have occurred; and

            All of the representations and warranties set forth herein, in the
Loan Documents and in the Agreement shall be true, complete and accurate in all
respects as of the date hereof (except for representations and warranties which
are expressly stated to be true and correct as of the Closing Date).

      4. Representations and Warranties. In order to induce Agent and Lenders
to enter into this Amendment, each Borrower hereby represents and warrants to
Agent and Lenders that:

            No Event of Default or Unmatured Event of Default is continuing;

            All of the representations and warranties set forth in the Agreement
and the Loan Documents are true, complete and accurate in all respects (except
for representations and warranties which are expressly stated to be true and
correct as of the Closing Date); and

            This Amendment has been duly executed and delivered by Borrowers,
and after giving effect to this Amendment, the Agreement and the Loan Documents
continue to constitute the legal, valid and binding agreements and obligations
of Borrowers, enforceable in accordance with their terms, except as
enforceability may be limited by bankruptcy, insolvency, and similar laws and
equitable principles affecting the enforcement of creditors' rights generally.

      5. Counterparts; Telefacsimile Execution. This Amendment may be executed
in any number of counterparts and by different parties on separate counterparts,
each of which, when executed and delivered, shall be deemed to be an original,
and all of which, when taken together, shall constitute but one and the same
Amendment. Delivery of an executed counterpart of this Amendment by
telefacsimile shall be equally as effective as delivery of a manually executed
counterpart of this Amendment. Any party delivering an executed counterpart of
this Amendment by telefacsimile also shall deliver a manually executed
counterpart of this Amendment but the failure to deliver a manually executed
counterpart shall not affect the validity, enforceability, and binding effect of
this Amendment.

      6. Integration. The Agreement as amended by this Amendment constitutes the
entire agreement and understanding between the parties hereto with respect to
the subject matter hereof and thereof, and supersedes any and all prior
agreements and understandings, oral or written, relating to the subject matter
hereof and thereof.

      7. Reaffirmation of the Agreement. The Agreement as amended hereby and the
other Loan Documents remain in full force and effect.

                  [remainder of page intentionally left blank]

<PAGE>

      IN WITNESS WHEREOF, the parties hereto have duly executed and delivered
this Amendment as of the date first hereinabove written.

                                 NATIONAL TECHNICAL SYSTEMS, INC.

                                 By        /s/ Lloyd Blonder
                                   ---------------------------------------------
                                   Lloyd Blonder, Senior Vice President, Chief
                                   Financial Officer, Treasurer and Assistant
                                   Secretary

                                 NTS TECHNICAL SYSTEMS dba
                                 NATIONAL TECHNICAL SYSTEMS

                                 By        /s/ Lloyd Blonder
                                   ---------------------------------------------
                                   Lloyd Blonder, Senior Vice President, Chief
                                   Financial Officer, Treasurer and Assistant
                                   Secretary

                                 XXCAL, INC.

                                 By        /s/ Lloyd Blonder
                                   ---------------------------------------------
                                   Lloyd Blonder, Vice President, Treasurer
                                   and Assistant Secretary

                                 APPROVED ENGINEERING TEST LABORATORIES, INC.

                                 By        /s/ Lloyd Blonder
                                   ---------------------------------------------
                                   Lloyd Blonder, Vice President, Treasurer
                                   and Assistant Secretary

                                 ETCR, INC.

                                 By        /s/ Lloyd Blonder
                                   ---------------------------------------------
                                   Lloyd Blonder, Vice President, Treasurer
                                   and Assistant Secretary

<PAGE>

                                 ACTON ENVIRONMENTAL TESTING CORPORATION

                                 By      /s/ Lloyd Blonder
                                   ---------------------------------------------
                                   Lloyd Blonder, Vice President, Treasurer
                                   and Assistant Secretary

                                 COMERICA BANK, in its capacities as Agent,
                                 Issuing Lender and a Lender

                                 By      /s/ Vahe Medzoyan
                                   ---------------------------------------------
                                         Vahe Medzoyan, Assistant Vice President

                                 FIRST BANK & TRUST, in its capacity as a Lender

                                 By      /s/ Nabil Khoury
                                   ---------------------------------------------
                                 Name    /s/ Nabil Khoury
                                     -------------------------------------------
                                 Title       Regional Vice President
                                      ------------------------------------------

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