Document:

Exhibit 10.9

                                       ISO
                        SERVICES AND MARKETING AGREEMENT
                            - Credit Review by EFS -

      This Agreement ("Agreement") is made as of the 29th day of February, 2000
by and between EFS NATIONAL BANK, a national banking association organized under
the laws of the United States with its principal offices located at 2525 Horizon
Lake Drive, Suite 120, Memphis, TN 38133 ("EFS") and Integrated Merchant
Services, Inc. ("the Company").

                                    RECITALS

      WHEREAS, EFS is a member in good standing of VISA USA, Inc. ("VISA"), and
MasterCard International, Inc. ("MasterCard"), together known herein as the
"Associations" and provides processing and other services involved with and
relating to MasterCard and VISA credit card sales transactions ("Sales").

      WHEREAS, the Company (i) markets electronic benefit transfer ("EBT"),
credit card and debit card services to businesses; (ii) provides point-of-sale
equipment to support EBT, credit and debit card services.

      WHEREAS, as a bank and member of MasterCard and VISA, EFS wishes to assist
in having Company registered as a merchant service provider for MasterCard and
as an independent sales organization for VISA (collectively herein "MSP") and to
provide the authorization and settlement services of EFS to compliment the
marketing skills of Company, as more fully described herein, all without
limiting the right of EFS to continue to develop its own marketing relationships
and service systems in the future as well as the right to market and sell its
own systems and equipment and the systems of third parties at any time.

      WHEREAS, MasterCard, VISA and EFS have adopted rules and regulations
relating to all aspects of Sales and Sales processing (such rules and
regulations. as amended from time to time, are herein called the "Rules").

      WHEREAS, the Company and EFS desire to enter into this Agreement to set
forth the terms and conditions upon which the Company will market, and provide
certain support services in connection with EFS's bank card transaction
processing services and EFS will process transactions of such customers for
authorization and settlement, all in accordance with the Rules.

      WHEREAS, the Company shall still maintain direct relationships with other
third parties directly to provide check guarantee services, private label card
services (i.e., American Express).

      NOW THEREFORE, in consideration of the foregoing, and for other good and
valuable consideration, the receipt of which is hereby acknowledged, the Company
and EFS hereby agree as follows:

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1. General.

      1. Company Obligations.

            i. The Company will use its best efforts to market all available
processing services of EFS to merchants and solicit completed applications from
merchants, on the form attached hereto as Schedule A and as modified from time
to time by EFS (the "Merchant Agreement"), for processing by EFS of sales of
goods and services of the applying merchants ("Sales"'). Any such merchant
accepted by EFS is herein called a "Merchant". The Company shall market such
services utilizing its own employees and agrees not to enter into any agreement
with its affiliates, other ISOS, sub-ISOs or agents to solicit EFS services
without the express written consent of EFS.

            ii. The Company will provide the following support services to the
Merchants:

                  1.    Installing and programming the equipment used by
                        Merchants to submit Sales;

                  2.    Training Merchants' employees to operate Electronic
                        Draft Capture hardware, software, documentation and
                        equipment in accordance with EFS quality standards, and

                  3.    Training Merchants on Rules.

            iii. The Company will be responsible for payment and/or
reimbursement of all fees. expenses, penalties and charges from VISA and
MasterCard incurred in connection with the registering and maintaining the
ISO/MSP registration of Company initially and throughout the term of this
Agreement.

            iv. The Company shall provide EFS with any information the Company
obtains which indicates the reasonable likelihood of material credit problem(s)
of a Merchant based upon the underwriting standards mutually established by the
Company and EFS.

            v. The Company will be authorized to activate new merchants after
approval by EFS.

            vi. Company will conduct a credit review of all merchant
applications at applying mutually agreed upon credit review standards and
processes for prospective Merchants, and will forward Merchant Agreements to EFS
for those prospects that satisfy the criteria.

            vii. The Company will provide Merchant with supplies necessary to
process transactions. In the event Merchants obtain supplies from EFS, EFS will
charge Company for such supplies at the rate EFS normally charges.

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            viii. Company will take all necessary and appropriate action to
remain in good standing as an MSP/ISO.

      2. EFS Obligation.

            i. EFS will conduct its own credit review of merchants forwarded by
Company and make final credit decision.

            ii. EFS and the Merchants will enter into Merchant Agreements in
accordance with the Rules. Clearance of Sales and payments to Merchants will be
made directly from EFS to such Merchants in accordance with the Merchant
Agreements, or as permitted otherwise by Rules. The Company shall have, at its
option, the right to cure and resubmit the declined application for
reconsideration by EFS, but nothing in this Agreement shall prevent EFS from
rejecting any prospective Merchant or canceling an existing Merchant at any
time.

            iii. EFS will operate as the Association member and contracting
party for the Merchant Agreements.

            iv. EFS will electronically transfer to the bank designated by
Merchant the proceeds of Sales transactions, less deduction for fees and charges
in accordance with the terms of the Merchant Agreement.

            v. EFS will provide the same level of service to support the
Merchants established by Company that EFS provides to direct EFS merchant
accounts.

            vi. Company will do its own fraud monitoring. However, if requested,
EFS will provide merchant fraud monitoring for Company's merchants at the same
level of support that it employs for direct merchants of EFS. Notwithstanding
this level of support EFS will not be liable for any losses due to chargebacks,
fraud, or any other reason resulting from undertaking this service on behalf of
Company.

            vii. EFS will provide an accurate monthly statement to each Merchant
summarizing transactions for all Merchant locations by the 15th of the month for
the previous month's transactions for the fee specified on Schedule C.

            viii. EFS will pay the Company by the 15th of the month for the
previous month's transactions as set forth in this Agreement.

            ix. EFS will perform all clearing and settlement services for Sales
by Merchants for the fees set forth on Schedule C.

      3. Merchant Agreements.

            A. EFS retains the right, in its sole and absolute discretion to
reject any proposed Merchant Agreement or, upon thirty (30) days notice to the
Merchant and the

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Company, to terminate any existing Merchant Agreement. Provided, however, that
EFS may terminate a Merchant Agreement immediately at any time without notice
if, in the judgment of EFS, financial or other harm to EFS or the Company is
reasonably likely to occur unless it is terminated. The Company may request that
EFS terminate a Merchant Agreement at any time, if in the judgment of the
Company, financial or other harm to EFS or the Company is reasonably likely to
occur unless it is terminated. Such approval to the Company shall not be
unreasonably withheld, delayed or denied.

            B. The Company acknowledges and agrees that Merchants will be
parties to Merchant Agreements with EFS and that EFS as a member of VISA and
MasterCard will have a direct contractual relationship with Merchants as
required by the Rules. While those merchant agreements are solely between EFS
and its Merchants, EFS and Company acknowledge and agree that Company enjoys a
special business relationship. With those Merchants to which Company markets,
and that this relationship permits Company to influence the Merchants in their
choice of transaction processor. The parties further acknowledge that Company
will continue to enjoy that relationship even after prospective Merchants sign
an EFS Merchant Agreement. The loyalty of these Merchants to Company is a
valuable asset which Company can sell to another entity, as provided herein, and
shall be referred to herein as the "Merchant Relationships."

            C. Subject to the following conditions, and conditions elsewhere in
this Agreement, EFS agrees that Company may sell its Merchant Relationships by
EFS conveying, assigning and transferring to a third party the portfolio of
Merchant Agreements-

                  (1) The Company agrees that in the event the Company receives
a bona fide offer to purchase some or all of the Company's then existing
Merchant portfolio on the EF S platform which the Company desires to accept, EFS
will be notified of the terms of such offer in writing. EFS is hereby granted
the right of first refusal to purchase such portfolio being offered at a price
and on such terms equal to the offer. EFS may exercise its right of first
refusal hereunder by giving written notice of such election to the Company
within fourteen (14) days of EFS receiving notice of the offer. EFS may pay in
cash or in unrestricted Concord EFS stock at the market value, provided that
such stock on the date of acceptance is (I) then publicly traded on any of the
New York Stock Exchange, the American Stock Exchange or the NASDAQ National
Market lists; and (ii) is freely transferable on such market on the date issued
by the Company without violation of any securities laws or any inordinate delay
or expense. In the event that EFS does not exercise its option within such
period, the right of first refusal provided herein shall terminate with respect
to that specific offer. Any materially different proposal must be offered first
to EFS.

                  (2) Regardless of whether EFS shall choose to exercise its
right of first refusal, EFS shall be entitled to continue processing for all
Merchants for the balance of the term of this Agreement, and any agreement to
sell Merchants must so stipulate,

                  (3) EFS shall be named as a party to any such agreement to
sell the Merchant Relationship,

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                  (4) Company and purchaser must agree that Company and
purchaser shall be liable to EFS for all chargebacks and other losses incurred
in processing for assigned merchants,

                  (5) If this Agreement has not expired, purchaser must agree to
enter into an agreement containing substantially the same terms as provided
herein with respect to the Merchant Agreements sold and assigned by the Company
to such purchaser including a provision releasing EFS from liability for
chargebacks as herein provided and

                  (6) In the event of such sale, the terms of this Agreement
shall continue between the Company and EFS as to any remaining or future
Merchant accounts. Company shall not be relieved of any obligations under this
Agreement until its expiration.

If I he foregoing conditions have been satisfied, EFS will agree to assign
Company's portfolio of EFS Merchant Agreements to purchaser.

            C. In the event of any change of control, sale, or transfer of EFSNB
or its parent, whether such change of control, sale or transfer occurs by
merger, stock or asset purchase or otherwise, this Agreement and all of its
terms will continue in full force and effect for the remaining term of the
Agreement and any renewal term.

      4. Exclusivity.

            i. Company acknowledges that EFS is its exclusive processor and the
Company will not market the sales processing service of entities other than EFS
to retail Merchants during the initial term or any extended term of this
Agreement and EFS will be Company's exclusive provider in selling or attempting
to sell these services to Merchants; provided, however, that in the event EFS
rejects a prospective merchant because of the merchant's credit worthiness, the
nature of the business, or for any reason, the merchant will be submitted to
EFS' alternate provider of processing services. Should the merchant also be
rejected by the alternate provider, the Company can offer merchant services
under another MSP relationship.

            ii. Nothing in this Agreement shall obligate EFS to deal with the
Company on an exclusive basis and EFS can offer and contract with other
providers of the same or similar services and/or develop similar products of its
own and compete directly with Company for Merchants without giving priority to
the Company.

      5. Independent Contractors. The relationship created hereunder between EFS
and the Company shall be solely that of independent contracts entering into an
Agreement. No representations or assertions shall be made or actions taken by
either party which could imply or establish any agency, joint venture,
partnership, employment or trust relationship between the parties with respect
to the subject matter of this Agreement. Neither EFS nor Company shall have any
authority or power whatsoever to enter into any Agreement, contract, or
commitment on

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behalf of the other, or create any liability or obligation whatsoever on behalf
of the other, to any person or entity.

      6. System Modification. The parties will use commercially reasonable
efforts to ensure that modifications or upgrades of each party's services or
products are consistent with industry standards and compatible with the other
party's system. The parties will provide a reasonable notice of not less than
sixty (60) days for those modifications that affect communication with the other
party.

      7. ISO/MSP Rules. The Company acknowledges that it has been provided a
copy of the Member Services Provider rules of MasterCard International and the
Independent Sales Organization Rules of VISA, U.S.A. and that it has read and
understands those Rules and agrees to abide by and be bound by them in all
material respects.

      8. Restrictions On Marketing To Existing EFS Customers.

            i. The Company acknowledges that EFS is currently providing debit,
credit, check authorization and other services to a number of accounts at
various locations throughout the United States. The Company further recognizes
and acknowledges that as a part of the overall marketing effort to EFS to sell
its products and services, EFS will continue to solicit accounts directly with
its own employees, through independent outside sales representatives and
pursuant to marketing agreements with independent entities similar to this
Agreement with Company.

            ii. In entering this Agreement and permitting the Company to market
the same products and services being sold by other marketing arms of EFS, EFS
does not intend for Company to solicit existing accounts of EFS, but only
intends for Company to solicit new accounts. In consideration for being
permitted to market the products of EFS, Company covenants that during the term
of this Agreement, including any renewal terms, it will not solicit the sale
Interruption In Services. Prior to and upon termination of this Agreement,
including any renewal terms, it will not solicit the sale of and will not sell
any products or services of EFS to existing accounts of EFS.

2. Term

      1. Initial Term.

            i. Subject to the provisions of early termination pursuant to
Section 8 hereof, the initial term of this Agreement shall be for five (5) years
beginning on the date first written above (the "Initial Period"), and after the
Initial Period, this Agreement shall automatically renew for periods of one year
until terminated by either party upon providing the other party written notice
of termination not less than 180 days prior to the end of the then existing
term.

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      2. Interruption In Services. Prior to and upon termination of this
Agreement (for any reason), the parties agree to use commercially reasonable
best efforts to ensure such termination does not result in a substantial
interruption of the business of any Merchant.

3. Registration and Compliance.

      a. Registration. During the term of this Agreement, the Company shall
maintain its registration with the Associations in a manner to permit operations
conducted by it pursuant to this Agreement. The Company shall comply with any
reasonably necessary requirements, including payment of registration or other
fees required by the Associations, to maintain such registration, which have
been made on its behalf by EFS to satisfy said registration requirements.

      b. Registration Packages. Attached hereto as Schedule B are the
registration packages filed with the Associations on behalf of EFS and the
Company. The Company and EFS warrant, as to the respective information of each,
that such information is correct and accurate and that either will inform the
other forthwith of any change of facts which cause such information to be
inaccurate.

      c. Rules. The Company and EFS agree to abide by all Rules as they may
change from time to time.

      d. Prior Review of Marketing Materials. The Company agrees that EFS has
the right to review and approve sales and marketing materials relating to the
service provided by the Company hereunder solely with respect to compliance with
the Rules and the use of UK; name and "logos" prior to any use of the same, and
the Company agrees to notify EFS prior to any material changes to such sales and
marketing and materials, so that EFS may review such changes to ensure that they
are in compliance with applicable Rules and that use of the EFS name and logo
are satisfactory to EFS. In the event that EFS does not respond to a written
request for approval within ten (10) business days of submission of proposed
materials, the approval of EFS shall be deemed given, and the Company may
proceed with publication and use of such materials. The Company and EFS agree
that the Associations have the right to perform procedural reviews of the
Company and Merchants, and agree to cooperate to assure that, in the event of
such a review, VISA and MasterCard receive the program data and related
materials as required.

4. Financial Information.

      a. Annual Information. Within one hundred and twenty (120) days after the
close of the Company's fiscal year, the Company, at its sole expense, shall
furnish EFS a balance sheet, income statement and statement of cash flow of the
Company on a consolidated basis for such year, prepared in accordance with
generally accepted accounting principles consistently applied and reviewed by an
independent accounting firm, and certified by the company to fairly present the
financial condition of the Company.

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      b. Quarterly Information. Within ninety (90) days after the end of each
fiscal quarter (except for the fourth quarter), the Company, at its sole
expense, shall furnish to EFS a balance sheet, income statement and statement of
cash flow of the Company, for such quarter on an unconsolidated basis, certified
as correct by the Chief Financial Officer of the Company. Such financial
statement shall not be required to include notes necessary to be in accordance
with generally accepted accounting principles, and may be subject to normal
year-end audit adjustments.

      c. Inspection. Upon at least five (5) days written notice to the President
of the Company, EFS and/or the Associations, VISA USA and MasterCard
International, may visit and inspect the corporate office of the Company at any
time during normal business hours, and at a place mutually agreed upon, to
examine the books, accounts, records and to take extracts therefrom and discuss
the affairs, finances or accounts of, and to be advised as to the same by the
officers of the Company, in such detail and through such agents and
representatives as they may reasonably desire so far as such properties and
details are involved with the business conducted under this Agreement.

      d. EFS Payments. EFS will supply to Company on request, electronically,
and in hard copy, documentation and evidence supporting the calculation of
payments due hereunder after transactions are processed. EFS shall maintain such
information and make available to the Company, upon request, such information
during the term of this Agreement (including all renewal terms) and for a period
of two (2) years following the termination of EFS's obligation to pay Residuals
hereunder.

5. Indemnification and Warranties.

      a. Company Indemnification. Company shall indemnify EFS, VISA and
MasterCard, and hold them harmless from and against any and all claims, demands,
losses, costs, liabilities, damages, judgments or expenses (including attorneys'
fees) arising out of or relating to (i) any material breach by Company of its
representations, warranties or agreements under this Agreement, (ii) any act or
omission by Company which violates any applicable federal, state or local law,
rules or regulations, or which violates any operating rules or regulations of
VISA or MasterCard, (iii) any negligent act or negligent omission or
intentionally wrongful conduct of the Company or of its agents, employees or
other persons or entities acting on its behalf under this Agreement, or (iv) any
obligation(s) Company has to any party in connection with merchants under this
Agreement or any obligation Company has in operating its company.

      b. EFS Indemnification. EFS shall indemnify the Company, VISA and
MasterCard and hold them harmless from and against any and all claims, demands,
losses, costs, liabilities, damages, judgments or expenses (including attorneys'
fees) arising out of or relating to (i) any material breach by EFS of its
representations, warranties or agreements under this Agreement, (ii) any act or
omission by EFS which violates any applicable federal, state or local laws,
rules or regulations, or which violates any operating rules or regulations of
VISA or MasterCard, or (iii) any negligent act or negligent omission or
intentionally wrongful conduct of EFS or of its agents,

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employees or other persons or entities acting on its behalf under this
Agreement, or (iv) any obligation(s) EFS has to any party in connection with
Merchants or any obligation EFS has in operating its business.

      c. the failure or delay in performance caused by acts of God, strikes,
flood, fire, war, public enemy, electrical or equipment failure, failures by
third parties or other events beyond its control.

      d. Limitation. EXCEPT WHERE SUCH LIABILITY ARISES FROM AND IS DIRECTLY
RELATED TO A THIRD PARTY CLAIM, IN NO EVENT SHALL EITHER PARTY'S LIABILITY OF
ANY KIND TO THE OTHER HEREUNDER INCLUDE ANY SPECIAL, INDIRECT, INCIDENTAL OR
CONSEQUENTIAL LOSSES OR DAMAGES, EVEN IF SUCH PARTY SHALL HAVE BEEN ADVISED OF
THE POSSIBILITY OF SUCH POTENTIAL LOSS OR DAMAGE. THE INDEMNITY FOR CLAIMS BY
THIRD PARTIES WILL BE GOVERNED BY SECTIONS 5(a) AND 5(b) AND WILL NOT BE LIMITED
OR AFFECTED BY THIS PARAGRAPH.

      e. Warranties. The Company and EFS each warrants and represents to the
other that it is not a party to, or subject to, or bound by, any agreement or
judgment which would prevent the execution of this Agreement by such party, nor
will the execution and delivery of this Agreement or the consummation of the
transaction contemplated hereby, and the fulfillment of the terms hereof result
in a violation or breach of any of the terms or provisions of, or constitute a
default under, or conflict with any obligation under any covenant, agreement, or
other instrument to which entity is a party or by which such entity is bound.
The Company further warrants that there are no contractual or other restrictions
upon its right to solicit merchants on behalf of EFS and that soliciting
merchants on behalf of EFS to provide the services contemplated by this
Agreement will not constitute a breach of the inducement of a breach of any
contract between the Company and any other party.

      f. Survival. The terms of this Section 5 shall survive termination of this
Agreement.

6. Payments

      a. Payments. EFS shall be entitled to receive all amounts paid by the
Merchants under the terms of the Merchant Agreement between EFS and the
Merchant, which amounts shall be distributed in accordance with the terms of
this Agreement.

      b. Payments To The Company. EFS shall pay to the Company a monthly
Residual for all Company's Merchants for whom merchant processing is provide
EFS. The term Residual shall mean the difference between the discount fees and
other merchant charges paid by the merchants and those fees and charges to the
Company described within this Agreement and in Schedule C-1. Following
termination of this Agreement, the Company shall continue to receive

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its Residuals following such termination for as long as the Merchant account
continues its Merchant Relationship with EFS provided that Residuals shall not
be due following any termination resulting from breach of this Agreement by
Company, except for Residuals already accrued and owing to the Company and not
yet paid by EFS. The provisions of this paragraph and all other provisions of
the Agreement necessary to give effect to this paragraph shall survive the
termination of the Agreement. In consideration of this continued Residual
payment, Company agrees not to solicit or try to convert such Merchants from EFS
for as long as EFS is making payments hereunder to the Company with respect to
such Merchants.

      c. Chargebacks & Reserve Account

            (1) Merchants signed pursuant to this Agreement shall be responsible
for all chargebacks and losses in any way arising under or related to the
Merchant Agreements (collectively "Chargebacks"). If Merchant is unable or
unwilling to pay, Company shall immediately be obligated for and shall
immediately pay to EFS the full amount of any Chargeback loss.

            (2) EFS will establish a reserve fund to be used as a source of
payment for potential chargebacks from Merchants who use EFS services as a
result of Company's efforts pursuant to this Agreement. The Company acknowledges
and agrees that the reserve fund and related reserve account as described in
this Section 6(c) is and shall be the property of EFS. EFS agrees to use and
administer the account according to the terms of this Agreement, particularly
this Section 6(c). The Company agrees To pay EFS, by check or wire transfer, the
amount of $10,000 on the date this Agreement is executed. EFS will deposit this
amount into a reserve account at its affiliate, EFS Federal Savings Bank, to
fund potential obligations of the Company under this Section 61 c) (the "Reserve
Fund"). In addition, each month EFS will reserve 2 basis points (.0002) of the
gross merchant volume of the preceding month, to be withheld from the current
month's residual payment for all charge volumes and added to the Reserve Fund.
This procedure will be followed until the Reserve Fund reaches $200,000 (the
"Balance Cap"). As long as the Balance Cap is maintained there will be no
further withholdings from the residual payments to the Company for the Reserve
Fund. The Reserve Fund will be maintained at this level for so long as EFS pays
Residuals to the Company under this Agreement.

            (3) Inn consideration for the Company's agreement for EFS to
establish and own the Reserve Fund, EFS agrees that Company shall receive
interest on all amounts held in the Reserve Fund at a fixed rate equal to the
EFS Federal Savings Bank savings account rate in effect on the date of this
Agreement, or 4.5 percent, whichever is higher. If the Reserve Fund account
balance is below the Balance Cap, interest earned will be credited to the
Reserve Fund account until the Balance Cap is reached. EFS will transfer
interest earned in excess of any amount needed to maintain the Balance Cap to
the Company as part of the monthly Residual Payment.

            (4) EFS agrees to assign all rights, title, and interest, and to
transfer the balance in the Reserve Fund account to the Company, by check or
wire transfer, when EFS is no longer paying Residuals to the Company pursuant to
this Agreement. Company agrees that this

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payment of the Reserve Fund account balance will not be made earlier than 60
days following the date of the last Residual payment to the Company.

            (5) The balance of the Reserve Account shall be paid to the Company
not less than 60 days after EFS is no longer paying Residuals to the Company
pursuant to this Agreement.

            (6) EFS agrees that in the event the Company pays for any
Chargebacks, EFS shall assign to the Company all of its rights, and shall
provide such information and documents which it has in its possession, to enable
the Company to prosecute claims to recover such Chargebacks.

      d. Additional Collateral. Should the liability of Company to EFS exceed
the amount of the Reverse Account and the Residuals at any time, and should the
liability remain unsatisfied for a period of 5 days following demand, EFS shall
be entitled to satisfy the obligation through the Company's portfolio of EFS
Merchants. Company agrees that if its obligations are not satisfied as otherwise
provided herein, EFS shall be permitted to retain, and shall be relieved and
discharged of its obligation to assign, Merchant Agreements to the extent
necessary to satisfy obligations of Company.

      e. Security Interest. To secure all obligations of the Company to EFS
arising from this Agreement, Company hereby grants EFS a security interest in
the Residuals, all proceeds of the Residuals, and any and all Company funds
deposited with EFS or held in deposit accounts with any EFS affiliates. This
security interest may be offset or otherwise exercised by EFS without notice or
demand and stands as continuing collateral security for the timely performance
by Company of any and all obligations to EFS, now existing or hereafter arising.
EFS shall have the benefits of all remedies afforded pursuant to this Agreement
or the Uniform commercial Code as in effect in the state of Tennessee. To the
extent permitted by law the Company hereby irrevocably appoints EFS or its
authorized agent as true and lawful attorney in fact to execute and file any
financing statements or related documents in order to fully perfect this
security interest.

      f. Other Rights. In the event the Reserve Fund and the Residuals owed to
Company are insufficient to cover Chargebacks owed by Company, EFS may exercise
any other legal rights EFS has against Company under the indemnity or otherwise.
In no event shall the Reserve Fund provisions of this paragraph or other rights
provided hereunder limit the liability of Company or limit the legal remedies
available to EFS.

      g. Increases in Fees. During the term of this Agreement (including any
renewal terms), EFS shall not increase the fees and charges provided in Schedule
C, except that EFS shall be entitled to increase fees and charges to offset
direct increases to EFS in the costs of providing the services hereunder
including but not limited to the following: (i) increased interchange, (ii)
changes in the Rules or operation procedures of either VISA or MasterCard
resulting in cost increases, (iii) increases by any other card issuer or card
network, or (iv) assessments by federal, state or local governmental authority
resulting in such cost increases. Any such increase shall

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become effective thirty (30) days from the date EFS notifies Company of such
increase. EFS agrees to provide the Company satisfactory proof the increase was
received by EFS.

7. Confidentiality.

      EFS and Company shall keep confidential and disclose to no other person,
firm or entity, other than VISA or MasterCard, names, addresses and identities
of Merchants, the schedule of Fees, the Properties (as defined herein), and the
methods of doing business of the other party hereto and the financial and other
information disclosed pursuant to Section 4 above. The foregoing restriction on
disclosures shall not apply, however, to disclosure or use by a party of
information or knowledge which (a) such party can demonstrate was already
lawfully in its possession prior to disclosure thereof by the other party, (b)
is or becomes generally known to the public through no fault of such party, (c)
is lawfully acquired by such party from other sources not reasonably known to be
under a similar nondisclosure obligation with respect to such information or
knowledge, (d) is required by law or in connection with litigation, arbitration
or other proceedings to be disclosed, or (e) is required to be provided to
governmental auditors or regulators,

8. Termination.

      a. Breach. Either party may terminate the Agreement by providing written
notice of termination to the other party upon (i) the breach by the other party
of any material term, covenant, obligation, restriction or condition contained
in this Agreement, and (ii) the continuation of such breath for a period of
thirty (30) days following receipt by the breaching party of notice of such
breach by the non-breaching party.

      b. Bankruptcy. Either party may terminate this Agreement immediately in
the event of insolvency, receivership or voluntary or involuntary bankruptcy of
the other party, or an assignment for the benefit of the party's creditors, or
in the event that a substantial part of the other party's property is or becomes
subject to any levy, seizure, assignment or sale for or by any creditor or
governmental agency without being released or satisfied within thirty (30) days
thereafter.

      c. Loss Of Association License. This Agreement shall be deemed terminated
automatically in the event of a termination of EFS's applicable Association(s)
license and/or its membership in either Association, or if the regulations of
Associations are mended in any way that the continued existence of this
Agreement would cause EFS or Company to be in material breach of such
regulations.

9. Miscellaneous.

      a. Amendment. This Agreement shall not be amended or modified in any
respect except by a writing duly executed by both parties.

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      b. Assignment. EFS may from time to time, delegate duties under Agreement
to subsidiaries or affiliates without notice to the Company, provided, however,
that EFS shall remain liable to the Company for any such duties and obligations.
The Company may not subcontract, sublicense, assign, license, franchise or in
any other manner attempt to transfer to any third party any right, duty, or
obligation of the Company.

      c. Severability. If any one or more of the covenants, agreements or
provisions of this Agreement shall be determined by a court of competent
jurisdiction to be invalid, the invalidity of such covenants, agreements or
provisions shall in no way affect the validity or effectiveness of the remainder
of this Agreement, and this Agreement shall continue in force to the fullest
extent permitted by law.

      e. Complete Agreement. This Agreement, together with the Exhibits attached
hereto, comprise the full and final statement of the agreement of the parties
relating to the subject matter hereof. All prior discussion, negotiations,
agreements, representations, warranties and statements are fully merged herein
and superseded hereby.

      d. Notices. All notices required or permitted by any provision of this
Agreement shall be in writing and shall be deemed give when personally delivered
to an officer of the addressee, or when deposited in the certified United Sates
mail, return receipt requested, postage paid, properly addressed to the parties
at the address set forth in the first paragraph hereof.

      f. Ownership. The programs, processes, equipment, software, technology,
trademarks, service marks, devices and other intellectual and physical
properties (the "Properties") used in connection with the performance of this
Agreement will continue to be proprietary to and owned by the respective party
providing them, and nothing contained in this Agreement resulting from its
performance will give the other party any right, title, license or interest of
any kind in said Properties.

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

                                       EFS NATIONAL BANK

                                       By_______________________________________

                                       Integrated Merchant Services, Inc.

                                       By_______________________________________

                                       13
<PAGE>

Pricing - ISO Processing

ISO receives 75% of all revenue above the listed fees

Authorizations                          0 - 100,000 per month             [    ]
                                        100,001 to                        [    ]
                                        250,000 to                        [    ]
                                        500,000 to                        [    ]
                                        1,000,001 per month               [    ]
                                        2,000,000 per month               [    ]
                                        surcharge for EBT & Debit         [    ]
                          Voice                                           [    ]

                          per item or
Processing & Settlement   batch header  0 - 250,000 per month             [    ]
                                        250,001 to 499,000                [    ]
                                        500,000 to 999,999                [    ]
                                        1,000,000 to 1,999,999            [    ]
                                        over 2,000,000 per month          [    ]

Sponsorship               per item      debit & EBT - optional            [    ]

Interchange                                 pass through
MOTO / Internet Transactions                Interchange + 10 basis
                                            points &                      [    ]
Dues/Assessments                            pass through
Card Association Charges                    pass through
Communications                              15% markup
Base 1 Access                               pass through
Postage                                     pass through

Merchants on file                         per merchant/month              [    ]

Customer Service & Help Desk              per active merchant/month       [    ]

ACH                       per item                                        [    ]

File Transmissions                      monthly per transmission site     [    ]

Merchant Supplies                       optional not included in quote

Chargeback Processing                   per item                          [    ]

Fraud Monitoring                        per item optional service         [    ]

EBT Setup per account $30.000

Dedicated Line for Support              monthly optional service          [    ]

Conversion of Existing Merchants                                          [    ]

Equipment                                                                 [    ]

Reserve                                                           [            ]

                                       14Exhibit 10.10

                    MEMBER SERVICE PROVIDER SALES AND SERVICE
                        CREDIT CARD PROCESSING AGREEMENT

      THIS MEMBER SERVICE PROVIDER CREDIT CARD PROCESSING AGREEMENT (this
"Agreement") is made and entered into this 28th day of January, 2000, by and
among NOVA Information Systems, Inc., a Georgia corporation with its principal
place of business at One Concourse Parkway, Suite 300, Atlanta, GA 30328
("NOVA"), IMPERIAL BANK, a principal member of VISA U.S.A. Inc. and MasterCard
International Incorporated and a bank chartered under the laws of the State of
California with its business at 2015 Manhattan Beach Boulevard, Redondo Beach,
CA 90278 ("Member"), and Integrated Merchant Services, Inc. with its principal
place of business at 110 East Atlantic Avenue, 4th Floor, Delray Beach, Florida
33444 ("MSP").

      PURPOSE OF AGREEMENT: The purpose of this agreement is to set forth the
terms and conditions under which MSP shall refer to NOVA and Member prospective
merchants meeting the qualifications of NOVA and Member for the purpose of
providing to such merchants credit card and debit card processing services, and
to set forth the referral fees NOVA and Member shall, from time to time, pay to
MSP for such referrals and other services, as described herein.

      NOW, THEREFORE, in consideration of the mutual promises contained herein
and other good and valuable consideration, the receipt and sufficiency of which
hereby is acknowledged and intending to be legally bound hereby, MSP, NOVA and
Member agree as follows:

      1.    DEFINITIONS. As used in this Agreement, the following terms shall
            have the following meanings (such meanings to be equally applicable
            to both the singular and plural forms of the terms defined):

            A.    "Acceptable Merchant" shall mean a merchant who does not
                  perform the services or sales described in the Prohibited
                  Merchants section of Schedule A, and who is acceptable to NOVA
                  and Member, as determined in their sole discretion, based upon
                  a credit review of the merchant.

            B.    "Assessment Fee" shall mean the fee that is collected from a
                  Referred Merchant on behalf of the Credit Card issuer for a
                  Transaction.

            C.    "Cardholder" shall mean (i) the person in whose name a Credit
                  Card has been issued, and shall also mean (ii) any person who
                  possesses and uses a Credit Card and who purports to be the
                  person in whose name the Credit Card was issued or whose
                  signature appears on the Credit Card as an authorized user.

            D.    "Cause" shall mean the occurrence of any one or more of the
                  following: (i) any failure by MSP to comply in all material
                  respects with the provisions of this Agreement; (ii) any
                  material failure by MSP to follow the credit policies and
                  procedures established by NOVA and Member from time to time,
                  (iii) any failure by MSP to comply with the Rules and all
                  applicable laws and regulatory requirements, whether Federal
                  or state, (iv) any intentional misrepresentation by an
                  employee, officer or director of MSP in connection with the
                  referral of a prospective merchant or an application by a
                  prospective merchant for services

                                       15
<PAGE>

                  hereunder; (v) any failure by MSP to advise NOVA and Member of
                  adverse or material changes in any Merchant's financial
                  condition of which MSP becomes aware during the Merchant's
                  association with NOVA and Member; (vi) the financial
                  insolvency or bankruptcy of MSP; (vii) the occurrence of any
                  event or any action by MSP which NOVA or Member determine in
                  good faith to constitute unsound business practices or which
                  might impose a risk of financial loss to NOVA or Member; and
                  (viii) any failure by MSP to provide appropriate sales agent
                  support (including without limitation merchant application
                  review, site inspection, monthly reporting, terminal support,
                  commission payment, etc.).

            E.    "Chargeback" shall mean a Transaction charged back by a
                  Cardholder pursuant to the Rules.

            F.    "Credit-Card" shall mean a (i) VISA card or other card bearing
                  the symbol(s) of VISA U.S.A. Inc. or VISA International Inc.
                  (including VISA Gold cards) or (ii) a MasterCard(R) card or
                  other card bearing the symbol(s) of MasterCard International
                  Incorporated (including MasterCard Gold cards).

            G.    "Credit Card Associations" shall mean VISA U.S.A. Inc., VISA
                  International Inc., MasterCard International Incorporated and
                  any successor organization or association.

            H.    "Interchange Fee" shall mean the charge levied and collected
                  in accordance with the Rules with respect to Credit Card
                  transactions.

            I.    "MasterCard" shall mean MasterCard International Incorporated
                  (a Delaware corporation).

            J.    "Member" shall mean Imperial Bank (or a successor financial
                  institution and principal member of VISA and MasterCard to
                  whom the rights and obligations of Member hereunder may be
                  assigned by Imperial Bank).

            K.    "Merchant Agreement" shall mean a written contractual
                  agreement (in a form approved by NOVA and Member and
                  unaltered) executed among NOVA, Member and a Referred
                  Merchant, as referenced in Section 2.D hereof, for services
                  related to Credit Cards and Transactions. The form of Merchant
                  Agreement may be changed by NOVA and Member in their sole
                  discretion.

            L.    "Merchant Services" shall mean the credit card and debit card
                  processing services offered or provided by NOVA and Member (or
                  their designees) pursuant to Merchant Agreements.

            M.    "Merchant Operating Account" shall mean a deposit account
                  maintained by a Referred Merchant at a FDIC-insured financial
                  institution which is acceptable to NOVA and Member and is a
                  member of Automated Clearing House ("ACH").

            N.    "Referred Merchant" shall mean any seller of goods, services,
                  or both, referred to NOVA and Member by MSP, and which is a
                  party to a Merchant Agreement. During the term and subject to
                  the provisions of this Agreement, MSP shall provide to all
                  Referred Merchants the services described in Section 2. H
                  below.

                                       2
<PAGE>

            O.    "Rules" shall mean the bylaws, rules, regulations and
                  procedures issued by a Credit Card Association or other card
                  issuer/licensor similar to MasterCard or VISA, as such bylaws,
                  rules, regulations and procedures may be amended or
                  supplemented from time to time.

            P.    "Sales Draft" shall mean a charge form or draft evidencing the
                  purchase by a Cardholder of goods or services at a Referred
                  Merchant location, by use of a Credit Card.

            Q.    "Transaction" shall mean the purchase or credit by a
                  Cardholder of goods or services at a Referred Merchant's
                  location, by use of a Credit Card.

            R.    "VISA" shall mean VISA U.S.A. Inc. (a Delaware corporation).

      2.    MERCHANTS AND MERCHANT AGREEMENTS.

            A.    Recruitment of Merchants. In accordance with the policies and
                  procedures set forth on Schedule A hereto, MSP shall use its
                  best efforts to locate, investigate and refer merchants MSP
                  believes to be likely candidates for Credit Card processing
                  relationships with NOVA and Member. MSP will market the
                  Merchant Services offered by NOVA and Member at its own
                  expense, in accordance with all Rules relating to third party
                  service providers and in accordance with all policies and
                  procedures of Member and NOVA (including without limitation
                  the pricing terms for Referred Merchants) as such policies and
                  procedures may be amended from time to time. Merchants
                  referred to NOVA and Member by MSP which enter into a Merchant
                  Agreement will have a direct business relationship with NOVA
                  and Member, and will be subject to the terms of the applicable
                  Merchant Agreement entered into by and among NOVA, Member and
                  Merchant. MSP shall not be a party to any Merchant Agreement
                  and MSP shall have no additional obligations imposed upon it
                  by any Merchant Agreement.

            B.    Trademarks and Logos. MSP will not use the name, trademarks,
                  service marks or logos of NOVA or Member without the express
                  prior written consent of such party. MSP acknowledges and
                  agrees that MasterCard and VISA are the sole and exclusive
                  owners of these respective trademarks and service marks, and
                  that MSP will not contest the ownership of such marks.
                  Additionally, MSP will use the VISA and MasterCard trademarks
                  and service marks only in accordance with the Rules and after
                  prior written approval of NOVA and Member (and the Credit Card
                  Associations, if required). MSP acknowledges and agrees that
                  the Credit Card Associations may at any time immediately and
                  without advance notice prohibit MSP from using the marks of
                  the Credit Card Association for any reason. Member must be
                  prominently identified by name and city on any program
                  materials describing the Merchant Services. MSP shall have no
                  authority to permit use of the VISA or MasterCard program
                  marks by any third party. Any solicitation material used by
                  MSP must clearly disclose that the merchant agreement is by
                  and among NOVA, Member and the individual merchant.

                                       3
<PAGE>

            C.    Approval of Merchants. Member, or NOVA acting as its agent,
                  shall review all applications submitted by prospective
                  merchants referred by MSP. Member and NOVA each reserve the
                  right in their sole discretion to refuse to sign a Merchant
                  Agreement with any merchant referred by MSP.

            D.    Merchant Agreements. Merchant Agreements shall be on forms
                  provided by NOVA and Member and shall define the terms upon
                  which NOVA and Member will provide Merchant Services to
                  Merchant.

            E.    Merchant Reserves. Upon request MSP will assist NOVA and
                  Member in coordinating the implementation of such safeguards
                  as NOVA or Member determine is prudent or necessary to create
                  or require, with respect to any Referred Merchant, reserves,
                  holdbacks, deposits or other safeguards against merchant
                  losses. Without limitation as to additional or different
                  safeguards, NOVA or Member may require a Referred Merchant to
                  pay up to 100% of the funds deposited by a Referred Merchant
                  for up to six months or more.

            F.    Services Provided by NOVA. NOVA shall provide the following
                  services on behalf of Member, to MSP and the Referred
                  Merchants:

                  i.    Network Authorization 24 x 7 x 365 toll-free Network
                        Help Desk;

                  ii.   Merchant Enrollment Service, including new merchant
                        set-up and administration of credit policy;

                  iii.  Chargeback and Retrieval Processing;

                  iv.   Collections and Fraud Monitoring Service, and

                  v.    Merchant Settlement Service, including Referred Merchant
                        statement processing and ACH file preparation (provided,
                        however, Member shall be responsible for effecting all
                        settlements of Transactions).

            G.    Optional Services Provided by NOVA. Upon the written election
                  of MSP, NOVA shall also provide and charge for (in accordance
                  with Schedule B) any one or more of the following services to
                  the Referred Merchants:

                  i.    Referred Merchant Set-Up Service, including new merchant
                        set-up kit, telephone training and re-programming
                        assistance;

                  ii.   Equipment Repair Service, including emergency swap-outs
                        and deployment and repair service;

                  iii.  Merchant Supply Fulfillment Service and equipment
                        fulfillment service;

                  iv.   24 x 7 x 365 Customer Support including full Point of
                        Sale ("POS") Help Desk and Settlement Support;

                  v.    Training Support, including MSP sales representative
                        training, product and service overviews and competitive
                        selling tips; and

                                       4
<PAGE>

                  vi.   Collateral and Marketing Materials, including merchant
                        user guides, newsletters, product brochures and
                        equipment templates.

            H.    Services Provided by MSP. In addition to the duties of MSP
                  described elsewhere in this Agreement, MSP shall provide the
                  following services on behalf of NOVA and Member to the
                  Referred Merchants:

                  i.    Training. MSP shall provide to each Referred Merchant
                        necessary training in the procedures and Rules
                        applicable to the acceptance of Credit Cards, the
                        operation of terminal equipment and the use of NOVA
                        products and services. MSP shall initially train the
                        Referred Merchants, including, when appropriate,
                        distribution of a merchant set-up kit. MSP shall also
                        train new employees of the Referred Merchant as
                        necessary, at the discretion of the MSP, including
                        method of training; provided, however, that regardless
                        of the method of training employed by MSP, such training
                        shall comply with the provisions of this Agreement.

                  ii.   Merchant Support. MSP shall provide reasonable ongoing
                        support to ensure Referred Merchants are continually
                        apprised of their customer service requirements and to
                        remedy any customer service problems encountered by such
                        Referred Merchants. MSP shall supervise such personnel
                        it may engage as employees or agents in activities
                        hereunder. The responsibility for all such personnel
                        shall be that of MSP only, including the responsibility
                        of assuring full compliance by all such personnel with
                        the terms and provisions of this Agreement.

            I.    Excluded Types of Merchants. MSP agrees that neither MSP nor
                  any of its affiliates, subsidiaries, or agents will actively
                  solicit any NOVA or Member merchant, or any merchant of a NOVA
                  subsidiary, affiliate, agent or customer for the purpose,
                  directly or indirectly, of providing or receiving Merchant
                  Services. MSP also agrees to follow the guidelines set forth
                  on Schedule A with respect to soliciting and referring
                  merchants. If MSP has any uncertainty as to whether a
                  particular merchant is covered by these restrictions or by
                  Schedule A, MSP will discuss the matter in good faith with
                  NOVA prior to proposing that such merchant enter into a
                  Merchant Agreement with NOVA and Member.

            J.    Adverse Information. During the term of this Agreement MSP
                  agrees to notify NOVA and Member promptly in writing if MSP
                  becomes aware of any information about the insolvency or
                  bankruptcy (voluntary or involuntary) or change in ownership
                  or business of any Referred Merchant, or if MSP becomes aware
                  of any other significant adverse information about
                  noncompliance with the Rules by a Referred Merchant, or any
                  information indicating that any Referred Merchant's acceptance
                  of Credit Cards is other than the bona fide sale of products
                  or services by such Referred Merchant.

            K.    Advertising/Sales Materials. All advertising and/or sales
                  materials used by MSP shall be in compliance with the Rules.
                  NOVA and Member shall give MSP notice of any noncompliance
                  that comes to the attention of such party.

                                       5
<PAGE>

            L.    Information. MSP shall distribute to its sales
                  representatives, in a timely fashion, changes in operating
                  mode, and Rules received from NOVA or Member, that would
                  affect the manner in which the Merchant Services are marketed
                  by such representatives. MSP shall keep accurate records with
                  respect to Referred Merchants' inquiries, orders, transactions
                  and contacts which MSP makes pursuant to this Agreement. On
                  behalf of NOVA and Member, MSP will request and use reasonable
                  efforts to obtain and provide latest fiscal year business
                  balance sheet and profit and loss statement on Referred
                  Merchants and personal financial statements on principals, if
                  requested by NOVA or Member.

      3.    COMPLIANCE WITH RULES.

            A.    Registration. In connection with the services provided by MSP
                  under this Agreement, MSP has registered and executed all
                  applicable documents and agreements with VISA and MasterCard
                  and is in full compliance with the Rules. MSP further agrees
                  to the following:

                  i.    maintain its registration with VISA and MasterCard and
                        fully comply with the terms of any documents and
                        agreements executed therewith;

                  ii.   comply with all reporting requirements of MasterCard and
                        VISA;

                  iii.  promptly give written notice to NOVA and Member of the
                        identity and location of all sales locations of MSP. MSP
                        acknowledges and agrees it may not delegate any of its
                        rights or obligations hereunder to any other person or
                        entity, except pursuant to a valid assignment complying
                        with the requirements set forth in section 9 below; and

                  iv.   provide NOVA and Member with annual financial statements
                        (i.e., balance sheet and income statements), endorsed by
                        a duly authorized individual or principal owner of MSP
                        certifying the accuracy of the data contained therein,
                        by May 1 of each year.

            B.    Compliance with MasterCard Rules. In accordance with the
                  MasterCard Rules regarding member service providers, MSP
                  acknowledges and agrees as follows:

                  i.    MSP understands and agrees to comply in all respects
                        with the MasterCard Rules (including without limitation
                        the Rules regarding member service providers);

                  ii.   MSP acknowledges and agrees that MasterCard has the
                        right to enforce any provision of the MasterCard Rules
                        and to prohibit any conduct by MSP that creates a risk
                        of injury to MasterCard or that may adversely affect the
                        integrity of MasterCard's systems, information or both.
                        MSP agrees to refrain from taking any action that would
                        have the effect of interfering with or preventing an
                        exercise of such right by MasterCard; and

                                       6
<PAGE>

                  iii.  in the event of any inconsistency between any provision
                        of this Agreement and the MasterCard Rules, the
                        MasterCard Rules will be afforded precedence and shall
                        apply.

      4.    COMPENSATION TO MSP.

            A.    Processing Rates and Fees. NOVA, acting on its own behalf and
                  as Member's agent, shall pay to MSP as full consideration and
                  compensation for the performance of all MSP's duties and
                  obligations under this Agreement, any Referred Merchant
                  discount revenues and/or fees collected in excess of NOVA's
                  fees and other charges as set forth on Schedule B
                  (hereinafter, "Compensation"). Such Compensation shall be made
                  within thirty (30) days following the end of each month;
                  provided, however, NOVA shall use its best efforts to make
                  such payments within fifteen (15) days following the end of
                  each month. (For example, Compensation payable to MSP for
                  Referred Merchant revenues collected for March Transactions
                  shall be paid to MSP by April 30, but NOVA will attempt to pay
                  such revenues by April 15).

            B.    Pass-Through of Certain Fees. NOVA and Member reserve the
                  right to pass through to MSP certain fees or penalties imposed
                  by any Credit Card Association as a result of the activities,
                  acts or omissions of MSP. Additionally, MSP agrees to pay
                  promptly any fees or penalties imposed by the Credit Card
                  Associations with respect to MSP's registration as a service
                  provider for Member. MSP acknowledges that NOVA and Member, in
                  their discretion and in accordance with the terms of the
                  Merchant Agreements, may pass through to Referred Merchants
                  any fees or expenses related to implementing changes to
                  software/hardware requirements deemed necessary by the Credit
                  Card Associations or other service providers.

            C.    Period of Compensation. Payment of Compensation to MSP with
                  respect to a Referred Merchant shall terminate immediately
                  upon the termination of the respective Merchant Agreement. In
                  the event that this Agreement is terminated prior to the
                  termination of any Merchant Agreement, NOVA shall continue to
                  pay Compensation to MSP with respect to such Referred
                  Merchants for so long as the respective Merchant Agreement
                  continues in effect, except as otherwise set forth under this
                  Agreement.

            D.    Termination of Compensation. MSP's right to receive
                  Compensation under this Agreement shall terminate immediately
                  in the event that NOVA or Member terminates this Agreement in
                  accordance with Section 8(A). In addition, MSP's right to
                  receive Compensation under this Agreement shall terminate
                  immediately in the event that, during the term of this
                  Agreement (including any extensions or renewals hereof),
                  following the termination of this Agreement or during the term
                  of any Service Agreement (as defined herein) between NOVA and
                  MSP entered into pursuant to Section 9(A) of this Agreement,
                  MSP or any of its subsidiaries, affiliates, or agents,
                  directly or indirectly, solicits or contacts any Referred
                  Merchant, for the purpose, directly or indirectly, of
                  providing or receiving Merchant Services, or otherwise
                  encourages a Referred Merchant to terminate a Merchant
                  Agreement with NOVA and Member.

                                       7
<PAGE>

      5.    DUE CARE AND LIABILITY.

            MSP hereby agrees to indemnify and hold NOVA, Member, the Credit
            Card Associations, the Referred Merchants and the members of the
            Credit Card Associations harmless from and against any claim,
            demand, loss, financial or otherwise, damage, liability or cost
            (including reasonable legal fees and expenses), caused by or in any
            way arising from: (i) any failure by MSP to fully comply with the
            Rules and all other rules, regulations, policies and procedures of
            NOVA, Member, MasterCard, VISA and any other similar Credit Card
            licensor; (ii) any breach or default by MSP of this Agreement or any
            other agreement between MSP and (a) NOVA, (b) Member or (c) any
            Referred merchant; (iii) any negligent or wrongful act of MSP in
            performing or failing to perform the obligations hereunder; or (iv)
            any termination of this Agreement pursuant to Section 8 hereunder.
            The obligations of MSP hereunder are not intended to cover typical
            credit losses (including chargebacks) incurred by NOVA or Member as
            a result of Referred Merchants' refusal or inability to pay, unless
            such credit losses are incurred by NOVA or Member as a result of any
            act or omission of MSP described in (i) - (iv) above. NOVA hereby
            agrees to indemnify and hold MSP harmless from and against any
            claim, demand, loss, financial or otherwise, damage, liability or
            cost (including reasonable legal fees and expenses), resulting
            primarily from the gross negligence or willful misconduct of NOVA in
            performing its obligations hereunder.

      6.    GENERAL.

            A.    Governing Law. This Agreement shall be governed by and
                  construed in accordance with the laws of the State of Georgia.

            B.    Entire Agreement. All Schedules and Exhibits attached to this
                  Agreement and the Rules are hereby made a part of this
                  Agreement for all purposes. This Agreement represents the
                  entire understanding among NOVA, MSP and Member with respect
                  to the matters contained herein and, except as otherwise
                  provided in this Agreement, it may be amended only by an
                  instrument in writing signed by each of the parties hereto.

            C.    No Partnership or Agency. Nothing in this Agreement shall be
                  deemed to constitute a partnership or joint venture between
                  the parties hereto or be deemed to constitute MSP as an agent
                  for NOVA or Member for any purpose whatsoever. MSP is an
                  independent contractor and not an employee of NOVA or Member.

            D.    Third Party Rights. This Agreement is solely for the benefit
                  of the parties hereto and nothing herein, express or implied.
                  shall be deemed to be for the benefit of any third party or
                  create any third party rights or standing to sue.

            E.    Notices. Any notice required or permitted under this Agreement
                  shall be in writing and may be delivered by personal service
                  or by U.S. certified mail, return receipt requested and
                  postage prepaid. to the addresses of the parties set forth
                  below, or such other addresses as may be provided by written
                  notice to the other parties in accordance with the terms of
                  this notice provisions. Any such notice shall be effective
                  upon the earlier of (i) five days after deposit in the mail
                  properly addressed and postage prepaid or (ii) actual receipt.

                                       8
<PAGE>

If to NOVA:             NOVA Information Systems, Inc
                        One Concourse Parkway, Suite 300
                        Atlanta, Georgia  30328
                        Attention: President & Chief Operating Officer
                        Facsimile No.: (770) 698-1046

With a copy to:   General Counsel
(which shall not        at same address
constitute notice)

If to Member:     Imperial Bank
                        2015 Manhattan Beach Boulevard
                        Redondo Beach, CA  90278
                        Attention: Joseph Jorling
                        Facsimile No.: (310) 725-4463

With a copy to:         _________________________________
                        _________________________________
                        _________________________________
                        Attention:_______________________

If to MSP:              Integrated Merchant Services, Inc.
                        110 East Atlantic Avenue 4th Floor
                        Delray Beach, FL  33444
                        Attention: Robert E. Cochran

With a copy to:   INTR
                        110 East Atlantic Avenue 4th Floor
                        Delray Beach, FL  33444
                        Attention: Matthew Cohen

            F.    Dispute Resolution. Any controversy, dispute or claim arising
                  out of, or in connection with this Agreement must be settled
                  by final and binding arbitration to be held in Atlanta,
                  Georgia in accordance with the rules of the American
                  Arbitration Association ("AAA"), as may be amended from time
                  to time (the "AAA Rules"). Judgment upon award rendered by the
                  arbitrators may be entered in any court: (i) having
                  jurisdiction thereof, (ii) having jurisdiction over the party
                  against whom enforcement thereof is sought, or (iii) having
                  jurisdiction over any such party's assets. The procedures and
                  law applicable during the arbitration of any controversy,
                  dispute or claim will be both the AAA Rules and the internal
                  substantive laws of the State of Georgia (excluding, and
                  without regard to, its or any other jurisdiction's rules
                  concerning any conflict of laws). In any arbitration pursuant
                  to this Agreement, the award of decision must be rendered by
                  at least a majority of the members of an arbitration panel
                  consisting of three (3) members, one of whom will be appointed
                  by each of the parties hereto. All arbitrators must be persons
                  who are not employees, agents or former employees or agents of
                  any party. In the event that any of the parties hereto fails
                  to appoint an arbitrator

                                       9
<PAGE>

                  within thirty (30) days after submission of the dispute to
                  arbitration, such arbitrator will be appointed by the AAA in
                  accordance with the AAA Rules.

            G.    Force Majeure. Neither party shall be liable to the other for
                  any failure or delay in its performance of this Agreement in
                  accordance with its terms if such failure or delay arises out
                  of causes beyond the control and without the fault or
                  negligence of such party.

            H.    Waiver. Any waiver or delay by any party hereto in asserting
                  or exercising any right, shall not constitute a waiver of any
                  further or other rights of said party. If any part of this
                  Agreement shall be held to be invalid, illegal or
                  unenforceable, the validity, legality or enforceability of the
                  remainder of the Agreement shall not in any way be affected or
                  impaired thereby.

            I.    Attorney's Fees. In the event any party hereto is determined,
                  in connection with a final and binding arbitration pursuant to
                  Section 6.F above, to have breached this Agreement, then the
                  non-defaulting party shall be entitled to recover expenses
                  incurred in enforcing the provisions of this Agreement,
                  including reasonable attorneys' fees and costs.

            J.    Severability. If any provision of this Agreement is found
                  illegal, invalid or unenforceable, such finding will not
                  affect any other provision hereunder. This Agreement shall be
                  deemed modified to the extent necessary to render enforceable
                  the provisions hereunder, and to comply with the Rules.

      7.    TERM OF AGREEMENT. The term of this Agreement shall be for a period
            of three (3) years commencing from the date of this Agreement.
            Thereafter, this Agreement shall renew automatically for additional
            successive one-year terms, unless any party hereto provides the
            other parties written notice of intent not to renew this Agreement
            at least ninety (90) days prior to the expiration of the then
            current term. The terms of this Agreement shall remain in force with
            respect to all Transactions processed hereunder and all Chargebacks,
            fees and liabilities relative thereto.

      8.    TERMINATION.

            A.    Termination for Cause. Any party hereto may terminate this
                  Agreement upon a material breach or default hereunder by
                  another party if such default is not cured within (30) days of
                  receipt of written notice thereof from the non-breaching
                  party. NOVA or Member may also terminate this Agreement at any
                  time for Cause. This Agreement shall terminate automatically
                  upon the occurrence of either of the following: (i) the
                  termination of Member's MasterCard and VISA licenses and
                  membership; (ii) the termination of the NOVA/Member Agreement
                  (provided, NOVA will attempt to give MSP at least sixty (60)
                  days notice prior to termination), or (iii) the termination by
                  MasterCard or VISA of MSP's registration as a third party
                  service provider for Member.

            B.    Other Termination. NOVA or Member may, at its option,
                  terminate this Agreement immediately without notice to MSP in
                  the event of any one of the following events:

                                       10
<PAGE>

                  i.    the filing of a bankruptcy petition, insolvency,
                        inability to meet its debts (in the ordinary course of
                        business) or dissolution of MSP;

                  ii.   MSP making an assignment by MSP for the benefit of its
                        creditors or an offer of settlement or extension to its
                        creditors generally;

                  iii.  the appointment of a trustee, conservator, receiver or
                        similar fiduciary for MSP or for substantially all of
                        MSP's assets; or

                  iv.   the occurrence of any material adverse change in the
                        nature or conduct of the business of MSP as carried on
                        at the date hereof.

            C.    Certain Post-Termination Rights. In the event of termination
                  of this Agreement, NOVA and Member shall have the right, in
                  addition to the other rights and remedies under this Agreement
                  and at law and in equity, to exercise a right of set-off
                  against Compensation or any other monies otherwise due to MSP
                  under this Agreement, for any amounts due to NOVA or Member
                  under this Agreement, and, in the event of termination of this
                  Agreement for cause, any damages suffered by NOVA or Member
                  hereunder and at law, then owing or which may thereafter
                  become owing. No termination of this Agreement shall affect
                  any Merchant Agreement that is in effect as of the time of
                  termination. After termination, MSP agrees to cooperate in all
                  reasonable respects with NOVA and Member throughout the
                  remaining term of each Merchant Agreement. MSP agrees that
                  neither MSP nor its affiliates, subsidiaries, or agents will,
                  directly or indirectly, solicit or contact any Referred
                  Merchant, for the purpose, directly or indirectly, of
                  providing or receiving Merchant Services, or otherwise
                  encourage any Referred Merchant to terminate a Merchant
                  Agreement in force with NOVA or Member for any reason after
                  the termination of this Agreement. Sections 4, 5, 6, 8.C, 10,
                  11, and 12 shall survive termination of this Agreement.

      9.    OPTION.

            A.    Service Agreement. NOVA shall have the option, in its sole
                  discretion, to offer to enter into a servicing only agreement
                  ("Service Agreement") with MSP following termination of this
                  Agreement in order to enable MSP to continue servicing the
                  Referred Merchants and receive fees for such servicing
                  responsibilities. MSP shall have the right to decline any such
                  offer by NOVA to enter into a Service Agreement. Should NOVA
                  elect to exercise such option, NOVA and MSP shall negotiate in
                  good faith as to the terms and conditions of said Service
                  Agreement.

            B.    Compensation Buy-Out. NOVA shall have the option, in its sole
                  discretion, to offer to make a one-time payment to MSP to buy
                  out MSP's rights to receive Compensation for a Referred
                  Merchant or group of Referred Merchants under this Agreement
                  (the "Residual Buy-Out Payment"). NOVA may exercise such
                  option at any time during the term of this Agreement or
                  following termination of this Agreement. MSP shall have the
                  right to decline any such offer by NOVA to make a Residual
                  Buy-Out Payment.

                                       11
<PAGE>

                  In the event that NOVA exercises such option, NOVA shall, in
                  its sole discretion, determine the amount of the Residual
                  Buy-Out Payment. Generally the Residual Buy-Out Payment will
                  fall within the range of twelve (12) to twenty-four (24) times
                  the average monthly Compensation based upon NOVA's review of a
                  number of factors including, but not limited to, the number
                  and type of Referred Merchants, the number of Transactions and
                  the average ticket amount for each Referred Merchant for the
                  preceding twelve (12) month period, the volume for each
                  Referred Merchant for the preceding twelve (12) month period;
                  the number of years the Referred Merchant(s) has processed
                  with NOVA; and any periods of inactivity the Referred
                  Merchant(s) has experienced during certain months of the year.
                  MSP acknowledges and agrees that this list of factors is not
                  exclusive and that the determination to buy out MSP's rights
                  to receive Compensation for a Referred Merchant or group of
                  Referred Merchants, as well as the determination of the
                  Residual Buy-Out Payment, are within NOVA's sole discretion.

            C.    Non-Solicitation Agreement. NOVA's entering into a Service
                  Agreement or making a Residual Buy-Out Payment to MSP pursuant
                  to this Section are contingent upon MSP entering into a
                  non-solicitation agreement ("Non-Solicitation Agreement") with
                  NOVA that shall provide that, for a period of five (5) years
                  from the date of execution of the Non-Solicitation Agreement
                  neither MSP nor any of its affiliates, subsidiaries, or agents
                  shall, directly or indirectly, solicit or contact any Referred
                  Merchant, for the purpose, directly or indirectly, of
                  providing or receiving Merchant Services.

      10.   ASSIGNMENT. This Agreement shall inure to the benefit of and be
            binding upon the parties and their respective successors and
            assigns. Notwithstanding the foregoing sentence, however, this
            Agreement may not be assigned by MSP without the prior written
            consent of NOVA and Member, and the receipt of all required consents
            from the Credit Card Associations.

      11.   CONFIDENTIALITY. MSP, NOVA and Member each agree that it will retain
            in strictest confidence all information and data belonging to or
            relating to the business of the other parties to this Agreement,
            which is designated confidential by the party to which such
            information or data belongs or relates (including without limitation
            the terms of this Agreement and information related to Referred
            Merchants), and that each party will safeguard such information and
            data by using the same degree of care and discretion that it uses
            with its own data that such party regards as confidential.

      12.   NON-SOLICITATION.

            A.    Referred Merchants. During the term of this Agreement
                  (including any extensions or renewals hereof), following the
                  termination of this Agreement, and during the term of any
                  Service Agreement between NOVA and MSP entered into pursuant
                  to Section 9(A) of this Agreement, neither MSP nor its
                  affiliates, subsidiaries, or agents shall, directly or
                  indirectly, solicit or contact any Referred Merchant, for the
                  purpose, directly or indirectly, of providing or receiving
                  Merchant Services, or otherwise encourage a Referred Merchant
                  to terminate a Merchant Agreement with NOVA and Member.

                                       12
<PAGE>

            B.    Employees. During the term of this Agreement (including any
                  extensions or renewals hereof), and during the term of any
                  Service Agreement between NOVA and MSP entered into pursuant
                  to Section 9(A) of this Agreement, MSP shall not solicit or
                  make any offer of employment at MSP to any employee of NOVA
                  without the prior written consent of NOVA.

      IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be
executed by their duly authorized officers.

Accepted this 28 day of January, 2000    MSP: Integrated Merchant Services, Inc.

                                              By: /s/
                                                  ------------------------------
                                              Title: President
                                              Date: 1/28/00

Accepted this __ day of _______, 2000    NOVA INFORMATION SYSTEMS, INC.

                                              By: /s/
                                                  ------------------------------
                                              Title:
                                              Date: 2/22/00

Accepted this __ day of _______, 2000    IMPERIAL BANK

                                              By: /s/
                                                  ------------------------------
                                              Title: VP
                                              Date: 3/3/00

                                       13

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