Document:

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                                                                   EXHIBIT 10(m)

                   SERVICE AGREEMENT FOR WORKERS' COMPENSATION
                             SELF-INSURANCE PROGRAM

        This Service Agreement for Workers' Compensation Self-Insurance Program
(the "Agreement") is effective the 1st day of June, 2001 (the "Effective Date")
between Meritage Employer Services, LLC ("Meritage"), and Fitzgeralds Gaming
Corporation on its behalf and on behalf of each of its operating subsidiaries:
Fitzgeralds Mississippi, Inc., Fitzgeralds Reno, Inc., Fitzgeralds Las Vegas,
Inc., and 101 Main Street, LLC (collectively, the "Client" or "Employer").

                                    RECITALS

        WHEREAS, Client currently self-insures its workers' compensation risks
and desires to have Meritage provide specific services in connection with such
self-insurance program; and

        WHEREAS, Meritage is willing to provide such services on the following
terms and conditions, and possesses a current license within the State of Nevada
as a third party administrator. In other states where the parties are not
self-insured, except as otherwise provided herein, Meritage will provide only
case and medical management of indemnity claims, not claims payment, and
therefore licensing is only necessary in the State of Nevada.

                                    AGREEMENT

1.      DEFINITIONS. When used in this Agreement, the following terms shall have
        the meanings set forth below.

        1.1    ALLOCATED LOSS EXPENSES. Expenses payable by the Client to third
               parties as a result of claim services, including but not limited
               to the following fees: witness fees and mileage allowances; fees
               for detective services; fees for attorneys; commercial
               photographer fees; expert witness fees; fees for claim-related
               medical opinions and diagnostic services including:
               rehabilitation, consulting and medical management intervention
               fees, except fees for actual medical or hospital treatment.
               Allocated Loss Expenses may also include Large Case Medical
               Management, and Medical Director Review fees paid to Meritage.

        1.2    CLAIM. A request for workers' compensation benefits. A claim
               includes all potential or actual workers' compensation liability
               of Client for the illness or injury of an employee, including
               medical, disability, and/or other benefits.

               1.2.1  INDEMNITY CLAIM

                      a.    Lost time as defined by statute;

                      b.    Permanent physical impairment;

                      c.    Fatality;

                      d.    Denial of benefits; and

                      e.    Settlements.

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               1.2.2  MEDICAL CLAIM. Claims for medical benefits only, whether
                      or not any medical benefits are actually paid.

        1.3    EMPLOYEE. Person who is eligible under state law to receive
               workers' compensation benefits from Client.

        1.4    MEDICAL INDUSTRIAL FEE SCHEDULE. The workers' compensation
               medical services fee schedule, as may be amended from time to
               time, established by the laws of the State of Nevada.

        1.5    NETWORK PROVIDER. A health care provider who has entered into a
               contract with Meritage to provide medical services to Employees.

        1.6    NETWORK REIMBURSEMENT RATE. The fee for medical services
               established by the contract between Meritage or Employer and a
               Network Provider.

        1.7    RECORD-ONLY CLAIM. The record of an incident for which medical
               treatment is not anticipated and which is identified as such by
               the Employer at the time it is reported.

        1.8    TAIL CLAIMS. The financial obligation liability and management on
               a claim for the life of the claim, even after the claims are
               closed for re-opening.

2.      OBLIGATIONS OF MERITAGE

        2.1    CLAIMS ADMINISTRATION

               2.1.1  Review all Claims received from the Client on or after the
                      Effective Date of this Agreement. Meritage shall create
                      and maintain files for each Claim. All Claims shall be
                      accepted or denied within the statutory guidelines. All
                      files shall be maintained in the State of Nevada for a
                      minimum of five (5) years.

               2.1.2  Investigate all claims to determine their compensability.

               2.1.3  Provide Client with compensability recommendations. The
                      final determination of compensability of any claim shall
                      be the responsibility of Client.

               2.1.4  Subject to Section 2.1.3, determine benefits and pay
                      according to applicable statutory and administrative
                      regulations. Meritage will make payment of benefits
                      utilizing the Client's account. Should it be necessary to
                      set up a fiduciary account, this account will be
                      maintained according to NRS 683A.0877, which provides as
                      follows:

                      1. All insurance charges and premiums collected by
                      Meritage on behalf of an insurer and return premiums
                      received from an insurer are held by Meritage in a
                      fiduciary capacity.

                      2. Money must be remitted within fifteen (15) days to the
                      person or persons entitled to it, or be deposited within
                      fifteen (15) days in one or more fiduciary accounts
                      established and maintained by Meritage in a bank, credit
                      union or other

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                      financial institution in Nevada. The fiduciary accounts
                      must be separate from the personal or business accounts of
                      Meritage.

                      3. If charges or premiums deposited in an account have
                      been collected for or on behalf of more than one insurer,
                      Meritage shall cause the bank, credit union or other
                      financial institution where the fiduciary account is
                      maintained to record clearly the deposits and withdrawals
                      from the account on behalf of each insurer.

                      4. Meritage shall promptly obtain and keep copies of the
                      records of each fiduciary account and shall furnish any
                      insurer/Client with copies of the records which pertain to
                      him upon demand of the insurer or the Client.

                      5. Meritage shall not pay any claim by withdrawing money
                      from this fiduciary account in which premiums or charges
                      are deposited.

                      6. Withdrawals must be made as provided in the agreement
                      between the insurer/Client and Meritage for:

                             a.   Remittance to the insurer.

                             b.   Deposit in an account maintained in the name
                                  of the insurer.

                             c.   Transfer to and deposit in an account for the
                                  payment of Claims.

                             d.   Payment to a group policyholder for remittance
                                  to the insurer entitled to the money.

                             e.   Payment to Meritage for commission fees or
                                  charges.

                             f.   Remittance of return premiums to persons
                                  entitled to them.

                      7. Meritage shall maintain copies of all records relating
                      to deposits or withdrawals and, upon the request of the
                      insurer/Client, provide the insurer/Client with copies of
                      those records.

               2.1.5 Pay medical bills submitted by network providers at the
               lowest of the Network Reimbursement Rate, the Medical Industrial
               Fee Schedule, or billed charges. Medical bills submitted by
               non-network providers shall be paid by Meritage at the lower of
               the current Nevada Medical Industrial Fee Schedule or billed
               charges. All payments will be paid timely and in accordance with
               statutory requirements of not later than sixty (60) days from the
               date of receipt.

               2.1.6 Meritage shall comply with NRS 683A.0879 entitled Claims
               relating to health insurance coverage: approval or denial;
               payment; request for additional information; costs and attorney's
               fees in civil action, which provides:

                      1. Except as otherwise provided in subsection 2, an
                      administrator shall approve or deny a claim relating to
                      health insurance coverage within 30 days after the
                      administrator receives the claim. If the claim is
                      approved, the administrator shall pay the claim within 30
                      days after it is approved. If the approved claim is

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               not paid within that period, the administrator shall pay interest
               on the claim at the rate of interest established pursuant to NRS
               99.040 unless a different rate of interest is established
               pursuant to an express written contract between the administrator
               and the provider of health care. The interest must be calculated
               from 30 days after the date on which the claim is approved until
               the claim is paid.

               2. If the administrator requires additional information to
               determine whether to approve or deny the claim, he shall notify
               the claimant of his request for the additional information within
               20 days after he receives the claim. The administrator shall
               notify the provider of health care of all the specific reasons
               for the delay in approving or denying the claim. The
               administrator shall approve or deny the claim within 30 days
               after receiving the additional information. If the claim is
               approved, the administrator shall pay the claim within 30 days
               after he receives the additional information. If the approved
               claim is not paid within that period, the administrator shall pay
               interest on the claim in the manner prescribed in subsection 1.

               3. An administrator shall not request a claimant to resubmit
               information that the claimant has already provided to the
               administrator, unless the administrator provides a legitimate
               reason for the request and the purpose of the request is not to
               delay the payment of the claim, harass the claimant or discourage
               the filing of claims.

               4. An administrator shall not pay only part of a claim that has
               been approved and is fully payable.

               5. A court shall award costs and reasonable attorney's fees to
               the prevailing party in an action brought pursuant to this
               section.

        2.1.7  Seek written approval of Client when making any payment of $3,000
               or more. Meritage shall have full authority, discretion, and
               control to determine and pay, process, and administer claims that
               fall below this limit.

        2.1.8  Seek written approval of Client when negotiating settlements of
               $3,000 or more. Meritage shall submit a written request for
               settlement authority with justification for the settlement
               amount. Meritage shall have full authority, discretion, and
               control to settle claims that fall below this limit.

        2.1.9  Meritage shall comply with NRS 683A.0873, entitled Records of
               administrator: Retention; examination by commissioner and
               insurer, which provides:

               1. Meritage shall maintain at its principal office adequate books
               and records of all transactions between itself, the insurer and
               the insured. The books and records must be maintained in
               accordance with prudent standards of record keeping for insurance
               and with regulations of the commissioner for a period of five (5)
               years after the transaction to which they respectively relate.
               After the five (5) year period, Meritage may remove the books and
               records from the state, store their contents on microfilm or
               return them to the Client or insurer.

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               2. The commissioner may examine, audit and inspect books and
               records maintained by Meritage in order to carry out the
               provisions of NRS 679B.230 to 679B.300, inclusive.

               3. The names and addresses of insured persons and any other
               material that is in the books and records of Meritage are
               confidential except when used in proceedings against Meritage
               and/or Client.

               4. The insurer may inspect and examine all books and records to
               the extent necessary to fulfill all contractual obligations to
               insured persons, subject to restrictions in the written agreement
               between the insurer and Meritage.

        2.1.10 Comply with all excess insurer reporting requirements. Meritage
               will rely on information provided by Client to identify the
               appropriate excess insurer(s) and the requisite information to be
               provided to such insurer(s). Meritage shall not be liable for any
               damage or injury to Client for any inadequate or defective notice
               to an excess insurer where such notice was based solely upon lack
               of, inadequate, or defective information from Client for new and
               Tail Claims. Regarding payment of Claims authorized by an
               insurer, per NRS 683A.088, each Claim paid by Meritage from money
               collected for or on behalf of an insurer must be paid by a check
               or draft upon and as authorized by the insurer.

        2.1.11 Directly handle all managed care hearings and all hearing officer
               proceedings, and provide assistance to counsel selected by Client
               to defend appeal officer hearings, petitions for judicial review
               and court cases, as requested by Client.

        2.1.12 Maintain a current estimate of the expected total cost of each
               Claim, and provide a monthly loss run to the Client.

        2.1.13 Review all claims for possible subsequent injury reimbursement
               and perfect such claims.

2.2     COST CONTAINMENT

        2.2.1  PREFERRED PROVIDER NETWORKS. Maintain or utilize a network of the
               Client's choice of health care providers within the State of
               Nevada, Colorado, Mississippi, Tennessee.

               a.     The composition of Meritage's network shall be recommended
                      by Meritage and subject to the Client's approval. Neither
                      this nor any other provision of this Agreement shall be
                      construed to require Meritage to include within its
                      network any particular medical provider or type of medical
                      provider or to maintain a specific size or geographical
                      area network, but network size and area will be reasonably
                      adequate and reviewed annually, or at the request of the
                      Client. Meritage will provide the directory with quarterly
                      updates, and a new directory annually.

               b.     Meritage retains the sole authority to negotiate Network
                      Reimbursement Rates with Network Providers. Client
                      understands and agrees that such rates may vary among
                      providers, and are subject to change at any time.

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                      Nothing contained in this Agreement shall be construed to
                      require Meritage to obtain any specific discount from the
                      Network Providers, but Meritage will make its best efforts
                      to secure the best discounts and pricing.

        2.2.2  MEDICAL AND DISABILITY CASE MANAGEMENT SERVICES. Medical case
               management services may be used to return the Employee to his
               prior employment or employment appropriate with the Employee's
               physical restrictions as quickly as possible, and may be provided
               through registered nurses and may consist of the following:

               a.     Review and evaluation of Client's first reports of injury,
                      medical records, and evaluation of the appropriateness of
                      medical care;

               b.     Develop recommendations and execute case management
                      objectives, which may include:

                      (i)    Utilization of contracted providers, possibly at
                             discounted rates;

                      (ii)   Assistance to providers in developing and
                             coordinating a treatment plan among facilities and
                             other professional providers;

                      (iii)  Utilization of industry-standard medical treatment
                             guidelines;

                      (iv)   Coordination of the Employee's return to work with
                             appropriate physical restrictions;

                      (v)    Review for appropriateness of vocational
                             rehabilitation services.

               c.     Telephone and/or personal meetings with the Client,
                      medical providers, and the injured Employee as appropriate
                      to communicate medical management recommendations.

        2.2.3  UTILIZATION MANAGEMENT SERVICES. Provide utilization management
               services to help ensure appropriate, quality, and cost-effective
               treatment, which may consist of one or more of the following
               processes:

               a.     PRE-CERTIFICATION/PRE-AUTHORIZATION.
                      Pre-certification/pre-authorization of services for
                      Employee inpatient hospital admissions, unusual or
                      expensive diagnostic tests, and/or treatments and surgical
                      procedures.

               b.     CONCURRENT REVIEW. Review of services to determine the
                      appropriateness of treatment and/or treatment facility and
                      progress within the treatment plan.

               c.     RETRO REVIEW. Following the injured worker's hospital stay
                      and/or surgical procedure, an evaluation of medical
                      services to assess medical necessity, appropriateness, and
                      cost-effectiveness of the care rendered.

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               d.     Follow rules of procedure as dictated by state-mandated
                      rules.

        2.3 DATA PROTECTION. Meritage shall take steps necessary to safeguard
        Claims data. Liability for any costs or expenses of replacing data, or
        damage resulting from the loss of such data, shall be borne by Meritage,
        unless at the time of loss such data was in the exclusive custody of
        Client, or was otherwise caused solely by Client's negligence.

        2.4 Meritage shall comply with NRS 683A.087 regarding advertising, which
        provides, "An administrator may advertise the insurance which he
        administers only after he receives the approval of the insurer who
        underwrites the business involved."

3.      OBLIGATIONS OF CLIENT

        3.1    Be solely responsible for determining the compensability of any
               illness or injury, subject to the discretion granted to Meritage
               in Section 2 hereinabove.

        3.2    Designate a person as the principal contact who shall have the
               authority to approve payment for services or treatment on any
               Claim as recommended by Meritage.

        3.3    Comply with compensation funding as stated in Exhibit A. Per NRS
               683A.0883, compensation paid to Meritage by the Client will be
               based upon number of claims paid, processed, or managed as agreed
               upon by Meritage and the Client. Compensation will not be paid on
               claims experience or savings realized by adjusting the losses
               covered by the Client or insurer.

        3.4    Provide complete copies of all excess insurance policies and the
               reporting requirements for each.

        3.5    Comply with state-regulated industrial department of insurance
               rules of procedure to including obtaining and maintaining
               licensing requirements.

        3.6    Client shall be responsible for payment of Allocated Loss
               Expenses as defined in Section 1.1 herein. All such expenses
               shall be pre-approved in writing by the Client. Meritage will
               recommend all such expenses prior to implementation of outside
               services or charges.

4.      AUDITS

        4.1    Meritage shall provide Client with access to all of Client's
               claims data within seven (7) days of receiving advanced written
               notice of a request therefor.

        4.2    The Client and auditor shall maintain the confidentiality of any
               information obtained during the course of the audit.

        4.3    The Client and auditor shall not remove Meritage's documentation
               from the premises of Meritage without written authorization from
               Meritage.

        4.4    Meritage shall be furnished a copy of the audit report.

        4.5    Client is solely responsible for the reasonable costs of any
               audit after the first audit during the Agreement's term.

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        4.6    This provision shall survive the termination of this Agreement
               for a period of ninety (90) days.

        4.7    The Client is allowed, without charge, one audit per twelve (12)
               month period.

5.      TERM OF AGREEMENT AND CANCELLATION

        5.1    The initial term of this Agreement shall, subject to the good
               faith negotiations set forth below, run from the date set forth
               herein through the resolution of all claims asserted in the
               Client's bankruptcy case or against any liquidating trust or
               similar entity formed to effect the Client's liquidation.

        5.2    The parties hereby agree to engage in good faith negotiations to
               make reasonable adjustments to the fees payable hereunder during
               the sixty (60) day period prior to each sale of an operating
               subsidiary (or substantially all its assets) and during the sixty
               (60) days prior to the consummation of any plan that would assign
               this Agreement to any reorganized Fitzgeralds or any liquidating
               trust or similar entity formed in Fitzgeralds' currently pending
               bankruptcy cases.

        5.3    If Client fails to timely reimburse Meritage as required by this
               Agreement, Meritage shall have the right to immediately cease
               performance under this Agreement, and to suspend all Claims
               processing. Meritage shall notify Client at time of cessation of
               performance hereunder via facsimile, that Client has failed to
               comply. That notice shall also itemize the sums outstanding from
               Client. Client shall remain liable for all amounts payable under
               this Agreement, and Meritage specifically reserves all additional
               legal rights and remedies available.

        5.4    Meritage may offset against the Client's deposit to cover any
               amounts unpaid under this Agreement.

        5.5    If either party defaults in the performance of its obligations
               under this Agreement, the non-defaulting party shall give the
               defaulting party written notice of default and a right to cure.
               If the default is not cured to the satisfaction of the
               non-defaulting party within forty-five (45) days of the date of
               the written notice, then the non-defaulting party shall notify
               the defaulting party that it intends to terminate the Agreement.
               Once this notice of intent to terminate is given, the Agreement
               shall terminate at 12:00 midnight on the tenth calendar day after
               notice, unless a later date is specified in the notice. Nothing
               in this Section shall affect the right of Meritage to cease all
               performance including Claim processing and payment, as set forth
               in Section 5.3 and Section 5.4.

        5.6    Upon termination of this Agreement, Meritage shall turn over all
               files and Client data within thirty (30) days to the Client or
               the Client's designated representative, if it so requests, to
               have returned the files Meritage has maintained for Claims (but
               not including any computer hardware, software, or other
               proprietary information of Meritage); provided, however, that
               Meritage or its agents, employees, or attorneys shall continue to
               be entitled to inspect such files and make copies or extracts
               therefrom either before or after returning same.

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        5.7    Upon termination, and if all sums due to Meritage under this
               Agreement have been paid, Meritage shall return any remaining
               deposit to Client within thirty (30) days of the effective date
               of termination.

        5.8    This Agreement may be terminated by Client at any time with or
               without cause upon giving ninety (90) days advance written notice
               to Meritage. In the event Client terminates this Agreement,
               Client agrees to pay Meritage all remaining fees incurred through
               to the date of termination. Any and all fees due and owing as a
               result of Client's termination shall be paid in full within
               thirty (30) days of the date of termination.

6.      SERVICE MARKS. Meritage and Client agree that neither will use each
        others symbols, trademarks, or service marks without the other party's
        prior written consent.

7.      TRADE SECRETS. The parties understand that during the term of this
        Agreement each will receive trade secrets and confidential information
        from the other, including without limitation, information relating to
        their respective business practices, fees, personnel, provider, customer
        or consumer lists, marketing research developments, marketing data and
        statistics, and production and data processing methods. During the term
        of this Agreement and thereafter, each party agrees not to disclose such
        confidential or trade secret information either directly or indirectly
        to any other person, firm, or organization except as is reasonably
        necessary for the performance of its duties under this Agreement. To the
        extent such information is requested by a third party pursuant to
        statutes, court order, subpoena, or other legal process, Meritage or
        Client must give the other party notice of the request ten (10) days
        prior to complying with such statutes, court order, subpoena or other
        legal process unless the time specified by law for compliance is less.

8.      CONFIDENTIALITY. Meritage agrees that information from medical records
        of employees shall be kept confidential and shall not be disclosed
        without the written consent of the Employee, except that disclosure may
        be made to a provider, the Employee or his/her representative, the
        Client or its representative, Division of Workers' Compensation of the
        State of Nevada, and as otherwise may reasonably be necessary for the
        performance of this Agreement.

9.      INDEMNIFICATION. Meritage agrees to indemnify, defend and hold Client
        harmless from all claims, demands, costs, fees (including reasonable
        attorneys' fees), judgments and liability asserted against Client by a
        third party, which arises out of the negligence, gross negligence or
        willful misconduct of Meritage in the performance or non-performance of
        this Agreement. Client must provide written notification of the claim
        for indemnity that has been asserted, so that Meritage may evaluate
        allegations and validity of the claim arising solely as a result of
        Meritage's actions.

        Client agrees to indemnify, defend and hold Meritage harmless from all
        claims, demands, costs, fees (including reasonable attorneys' fees),
        judgments and liability asserted against Meritage by a third party,
        which arise out of the negligence, gross negligence or willful
        misconduct of Client in the performance or non-performance of this
        Agreement.

10.     NOTICES

        (i). Notices to Client should be
             sent to:                          President
             Copy to:                          General Counsel
                                               Fitzgeralds Gaming Corporation
                                               301 Fremont Street

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                                               Las Vegas, Nevada 89101

                                               General Manager
                                               Fitzgeralds Reno, Inc
                                               P.O. Box 40130
                                               Reno, Nevada 89504

                                               General Manager
                                               Fitzgeralds Las Vegas, Inc.
                                               301 Fremont Street
                                               Las Vegas, Nevada 89101

                                               General Manager
                                               Fitzgeralds Mississippi, Inc.
                                               711 Lucky Lane
                                               Robinsonville, Mississippi 38664

                                               General Manager
                                               101 Main Street LLC
                                               120 Gregory Street
                                               P.O. Box P
                                               Black Hawk, Colorado 50422

         (ii). Notices to Meritage
               should be sent to:              Kathleen Bryant
                                               Meritage Employer Services
                                               300 East Second Street Suite 1500
                                               Reno, Nevada 89501

        All notices or requests required by or otherwise provided for in this
        Agreement shall be in writing and shall be delivered in one of the
        following manners: (1) hand delivered; (2) facsimile; or (3) U.S. first
        class mail, certified, postage prepaid. Any such notice is effectively
        given upon the date of hand delivery, one (1) business day after the
        date of a completed facsimile transmission, or three (3) business days
        after the date of a mailing. Any notice mailed to Client shall be deemed
        effective notice by Meritage to each Employee.

11.     SUCCESSORS. This Agreement shall be binding upon and shall inure to the
        benefit of all assigns, transferees, and successors in interest of any
        kind of the parties hereto. Meritage agrees that this Agreement may be
        assigned by Client to any liquidating trust or similar entity formed to
        effect the Client's liquidation, and hereby consents and agrees not to
        object to any assumption and assignment of this Agreement to such
        entity.

12.     ENTIRE AGREEMENT AND MODIFICATION OR AMENDMENT. This Agreement, together
        with the Claims Processing and Managed Care Services Contract, the
        Liability Claims Investigation, Adjustment and Management Agreement, the
        Workers Compensation Service Agreement, and the Consulting Contract
        (this Agreement and such agreements, collectively, the "Risk Management
        Contracts"), represent the entire and exclusive statement of the
        agreement of the

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        parties, and, except as otherwise provided herein, may be modified or
        amended only by a written statement signed by both parties.

13.     HEADINGS. Headings used in this Agreement are for convenience of
        reference only and shall not be considered in any interpretation of this
        Agreement.

14.     GOVERNING LAWS. This Agreement is made and delivered in the State of
        Nevada, and will be interpreted and enforced so as to remain in
        compliance with the laws and regulations of the State of Nevada. Should
        any provision of this Agreement in any way contravene the laws of the
        State of Nevada or of the United States of America, such provision shall
        not be deemed a part of the Agreement. However, the Agreement shall
        otherwise be enforceable.

15.     ENFORCEMENT OF THE AGREEMENT. Failure of either party to enforce any of
        the provisions of this Agreement shall not constitute a waiver of rights
        for that or subsequent breaches.

16.     SUBCONTRACTS. Subject to the Client's consent, Meritage may subcontract
        any or all of its obligations hereunder to a third party. No such
        subcontract shall relieve Meritage of its obligations to Client under
        this Agreement.

17.     INDEPENDENT CONTRACTOR. Meritage agrees that in performing all services
        hereunder, it or its designee is acting as an independent contractor,
        and not as an employee of Client.

18.     BANKRUPTCY COURT APPROVAL. Meritage acknowledges and understands that
        the Client commenced cases under Chapter 11 of the United States
        Bankruptcy Code on December 5, 2000 and that such proceedings are still
        pending. Meritage further acknowledges and understands that this
        Agreement shall not be effective unless and until approved by the
        Bankruptcy Court.

19.     REGULATORY REQUIREMENTS. Meritage acknowledges and agrees that Client is
        subject to the licensing and regulatory control of the Nevada Gaming
        Control Board and various other state, county and city gaming regulatory
        enforcement agencies (collectively the "Gaming Authorities"). Said
        Gaming Authorities may request or require the Client to obtain and
        report certain information regarding Meritage and its principals. To the
        extent so required, Meritage agrees to fully and promptly cooperate and
        comply with such request for information, as authorized by the Client.

20.     DISPUTES. If a dispute or grievance between the parties arises with
        respect to the obligations of the parties under this Agreement or as a
        result of this Agreement, and such dispute or grievance cannot be
        resolved in an informal fashion, the parties hereby agree that all
        disputes arising out of or related to this Agreement shall be subject to
        the exclusive jurisdiction of the United States Bankruptcy Court for the
        District of Nevada, and each hereby waives trial by jury and any
        assertion that such dispute is a non-core matter.

21.     ACCOUNTING, BANKING AND FINANCIAL DUTIES. Any books and records of
        Client maintained according to NRS 683A.0873 by Meritage, shall be made
        available to Client at those times as may be mutually agreed to by the
        parties. Client shall bear all costs and expenses related to the
        production and shipment of such documentation to Client. Client shall
        have the right to audit Meritage's books and records relating to Client
        during regular business hours during the course of this Agreement and
        for a six-year period thereafter. Such audit must be done upon
        reasonable advance written notice to Meritage and at the expense of
        Client.

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        Meritage shall make available to the Nevada Insurance Commissioner for
        examination, audit and inspection all records of Client to the extent
        and in the manner that Meritage is required to do so by applicable
        Nevada law.

22.     DEPOSIT. Upon execution of this Agreement and prior to the effective
        date of services being rendered, the Client shall pay a deposit, in
        advance, in the amount of $34,000.

23.     RATE OF PAYMENT FOR SERVICES. Client agrees to pay Meritage for
        contracted annual fees prorated monthly, and due on the first day of the
        month for services rendered that month as set forth in Exhibit A for
        annualized Standard Service Levels of three hundred fifty (350) Medical
        Only Claims, and fifty (50) Indemnity Claims, subject to a three percent
        (3%) annual increase on each anniversary of this Agreement.

        Exhibit A provides the per claim fee to be charged if the number of
        claims exceeds three hundred fifty (350) Medical Only Claims or fifty
        (50) Indemnity Claims over the next twelve (12) months. If the number of
        Medical Only Claims is less than three hundred fifty (350) claims and
        the number of Indemnity Claims is less than fifty (50), and the
        Agreement continues for twelve (12) months, Meritage will remit any
        overpayment back to the Client at the rate of $75 per Medical Only Claim
        and $500 per Indemnity Claim. Client shall have general rights of offset
        and recoupment with respect to all amounts payable under this Agreement
        and the other Risk Management Contracts.

        To the extent that reimbursement is being sought for approved
        out-of-pocket expenses, receipts will accompany all invoices submitted
        to the Client for reimbursement. The Client shall remit payment within
        fifteen (15) days of receipt of invoice. This rate is confidential and
        provided for the Client exclusively. Fees will be billed monthly as
        reflected in Standard Service Level Contracted Rates in Exhibit A-2 and
        are payable fifteen (15) days from the receipt of the invoice for
        services rendered.

        IN WITNESS WHEREOF, the parties hereto have executed this Agreement set
forth on the date hereinabove.

FITZGERALDS GAMING CORPORATION              MERITAGE EMPLOYER SERVICES, LLC

/s/ PHILIP D. GRIFFITH                      /s/ KATHLEEN BRYANT
----------------------------------          ------------------------------------
Philip D. Griffith                          Kathleen Bryant
President and CEO                           President

FITZGERALDS RENO, INC.                      FITZGERALDS LAS VEGAS, INC.

/s/ MAX L. PAGE                             /s/ WILLIAM NOONAN
----------------------------------          ------------------------------------
Max L. Page                                 William Noonan
Exec. Vice President and                    Vice President and General Manager
General Manager

                                 Page 12 of 16
<PAGE>

FITZGERALDS MISSISSIPPI, INC.               101 MAIN STREET, LLC

/s/ DOMENIC MEZZETTA                        /s/ JOE COLLINS
----------------------------------          ------------------------------------
Domenic Mezzetta                            Joe Collins
Vice President and General Manager          Vice President and General Manager

                                 Page 13 of 16
<PAGE>

                                   EXHIBIT A

                             COMPENSATION SCHEDULE

1.      Claims Management Cost Containment and Reporting:

        Contracted Rates:

        An annual Claims administration fee of $40,798, payable in twelve (12)
        monthly installments of $3,400.

<TABLE>
<CAPTION>
                              Workers Compensation
                                Med Only Claims                      Indemnity
                                 @ $59.28                           @ $400      Monthly          Annual
<S>                        <C>                    <C>        <C>   <C>          <C>              <C>
         Black Hawk              25                 1,482                            124           1,482
         Las Vegas              180                10,670    30      12030          1892          22,700
         Reno                   115                 6,817    20       8020          1236          14,837
         Tunica                  28                 1,660                            138           1,660
         Corporate                2                   119                             10             119
                           ------------------------------------------------------------------------------
         Totals                 350               $20,748          $20,050        $3,400         $40,798
                                ===               =======          =======        ======         =======
</TABLE>

        If claims volume exceeds 50 new Indemnity Claims (Nevada), additional
        Indemnity Claims will be charged at a rate of $ 500 per claim for claims
        administration services, and $75/hour for telephonic medical case
        management services.

        If the claims volume exceeds 350 new Medical Claims, additional Medical
        Claims will be charged at a rate of $ 75 per claim for claims
        administration services.

2.      Reporting:

        Furnish to Client the following reports on a monthly Basis for no
        additional fee:

                  Weekly:  Check Register, Cost Containment
                  Monthly: Claim Cost Detail, Claim Summary by Year

        Furnish to Client the following reports on an annual and biannual basis
        for no additional fee:

        Complete and file all required state reports.

3.      Additional Reports: Provide custom reports at the request of client for
        a flat fee as mutually agreed upon by the Client and Meritage.

4.      Additional Meetings:

        Participate in and attend claims status meetings. Hourly charges for
        additional meetings are:
        Fees quoted in Proposal include     12        meetings per year
        Adjuster                            $         per hour

                                 Page 14 of 16
<PAGE>

         Nurse                              $         125      per hour
         Management                         $                  per hour
         Mediation or Trials                $                  per hour
         Mileage                            $.35               per mile
         Other Expenses                     Expenses as actual

5.      Additional Services: Data conversions at cost not to exceed $150.00 per
        hour. Provide and bill for additional services as mutually agreed upon
        by Meritage and the Client.

6.      Taxes:
        All applicable sales tax, service, and/or use or receipts taxes shall be
        the responsibility of Client and shall be in addition to the fees
        described in this Addendum.

7.      Administration Fee Payment Requirements:

        One month Contracted Standard Service Level claims expense is payable in
        advance of the effective date of this contract.

        Alternative A:
        Client agrees to allow Meritage to transfer the amount invoiced from
        Client's designated bank account through Electronic Funds Transfer
        ("EFT") seven (7) days following the date of invoice. Client agrees to
        pay any fees imposed by Client's bank for the use of EFT.

        Alternative B:
        Upon receipt, Client agrees to pay the amount invoiced by check or wire
        transfer. Client agrees to pay any fees imposed by Client's bank for the
        use of wire transfer.

8.      Claims Expense Fund Requirements:

        Client Account: Client shall establish and maintain a funded bank
        account, based on historical claims costs, not to exceed one month's
        historical costs, or a minimum deposit of $10,000 to cover one month's
        claims payments. Client authorizes Meritage to make payments from this
        account. Meritage shall issue any and all payments made on behalf of
        client under this agreement, from this account. Meritage will forward a
        weekly check register, listing all payments drawn on their account.

                                 Page 15 of 16
<PAGE>

EXAMPLE 1

The Agreement with the Client continues for 12 months based on the contractual
agreed Rates and number of Medical Only and Indemnity cases results in the
following incurred by Meritage on behalf of the Client:

<TABLE>
<CAPTION>
                                      WORKERS COMPENSATION             Indemnity
                                     Med Only Claims @ $75              @ $500      Monthly    Annual
                                  ---------------------------          ---------    -------    ------
<S>                                <C>                <C>      <C>     <C>          <C>       <C>
Black Hawk                          25                  1,875                          156      1,875
Las Vegas                          100                  7,500  20        10000        1458     17,500
Reno                                75                  5,625  20        10000        1302     15,625
Tunica                              28                  2,100                          175      2,100
Corporate                            2                    150                           13        150
                                  --------------------------------------------------------------------
TOTALS                             230                $17,250  40      $20,000      $3,104    $37,250
------------------------------------------------------------------------------------------------------
</TABLE>

Meritage remits ($3,548) to Client. Client may choose to have next period fees
offset by the amount due from Meritage.

EXAMPLE 2

The Agreement with the Client continues for 8 months and is terminated upon the
sale of the assets of the Client with the following incurred by Meritage on
behalf of the Client:

THE CONTRACT BILLING FOR $27,200 WOULD INCLUDE PAYMENT FOR 8 MONTHS FEES PAID,
THERE WOULD BE A $1,200 OVERPAID BY THE CLIENT.

<TABLE>
<CAPTION>
                                      WORKERS COMPENSATION             Indemnity
                                     Med Only Claims @ $75              @ $500      Monthly    Annual
                                  ---------------------------          ---------    -------    ------
<S>                                <C>                <C>      <C>     <C>          <C>       <C>
Black Hawk                          25                  1,875                          156      1,875
Las Vegas                           75                  5,625  15         7500        1094     13,125
Reno                                50                  3,750  10         5000         729      8,750
Tunica                              28                  2,100                          175      2,100
Corporate                            2                    150                           13        150
                                  --------------------------------------------------------------------
          TOTALS                   180                $13,500  25      $12,500      $2,167    $26,000
------------------------------------------------------------------------------------------------------
</TABLE>

There would be no adjustment to the monthly fee paid since the agreement was
terminated prior to twelve months.

                                 Page 16 of 16<PAGE>
                                                                   EXHIBIT 10(n)

                   LIABILITY CLAIMS INVESTIGATION, ADJUSTMENT
                            AND MANAGEMENT AGREEMENT

        This Liability Claims Investigation, Adjustment and Management Agreement
(the "Agreement") is made as of the 1st day of June, 2001, between
Fitzgeralds Gaming Corporation on its behalf and on behalf of each of its
operating subsidiaries: Fitzgeralds Mississippi, Inc., Fitzgeralds Reno, Inc.,
Fitzgeralds Las Vegas, Inc., and 101 Main Street, LLC (collectively,
"Fitzgeralds" or "Client"), and Meritage Employer Services, LLC ("Meritage" or
"Consultant").

                          GENERAL TERMS AND CONDITIONS

1)   INVESTIGATION AND SETTLEMENT OF CLAIMS

The Client agrees to use reasonable efforts to provide Meritage with copies of
claim incidents related to automobile, personal injury, property damage,
suspected loss or crime, and employment related complaints (including EEOC, ADA,
ADEA, FMLA, etc.) (collectively, the "Claims") within forty-eight (48) hours
after Client's receipt of notice of each such occurrence. Upon receipt, Meritage
agrees to investigate, manage and adjust such claims promptly and provide the
Client with a reasonable assessment of each case and recommendation as to
settlement or denial. Meritage will maintain standard claims files on all cases
in accordance with industry standards, and will provide monthly periodic reports
to the general manager and finance executive, and any other executive as
designated by the general manager of each property in regard to claim activity.

2)   CLAIMS REVIEW AND PROCESSING

         -    All new claims will be reviewed, reserved and action taken within
              five (5) working days of receipt by Meritage.

         -    Meritage will maintain regular communication with the Client. Any
              major status or change in conditions shall be communicated to the
              Client immediately.

         -    Claimant contact will be professional, and to the extent the
              claimant has attorney representation, contact will be made only
              with the attorney.

         -    Alleged damages will be investigated and verified, and multiple
              estimates will be obtained for all damage claims. This provision
              may only be waived at the direction of the Client.

         -    Subrogation and contributory negligence will always be considered
              on every claim. Client will be consulted prior to dismissing any
              of these options.

         -    Meritage will report any claim or loss that has the potential of
              penetrating fifty percent (50%) of the deductible or self-insured
              retention to the excess insurance carrier, as soon as all
              information is available for the reporting requirements. Should
              information be missing or unavailable, telephone or email contact
              will initiate claim-reporting status as soon as possible.

3)   INVESTIGATIONS

         -    Meritage's investigative procedures include, but are not limited
              to:
                    i.   Taking of statements, either written or recorded
                    ii.  Obtaining police reports
                    iii. Photographs
                    iv.  Background checks
                    v.   Witness reports

<PAGE>

                    vi.  OSHA information, etc.

         -    In the event outside experts or surveillance is advisable,
              Meritage will obtain the Client's prior written authorization to
              proceed.

4)   RESERVES

         -    Incurred loss reserves will be established as accurately as
              possible for each claim.

         -    Incurred reserves may be changed or modified as additional
              information becomes available on each claim.

         -    All incurred reserves will include anticipated total expenses,
              including legal, to the conclusion of the case.

5)   SETTLEMENT

         -    Meritage will obtain Client's and, where applicable, excess
              insurance carrier's written authorization prior to accepting or
              extending any settlement proposal. If telephonic authorization is
              available, a written verification confirming the authorization and
              amount must be transmitted to Meritage.

         -    All negotiations, offers and demands will be documented in the
              appropriate claim file.

         -    Written releases will be obtained on all settled claims.

6)   LITIGATION MANAGEMENT

         -    Meritage will use its best efforts to resolve any claim prior to
              litigation.

         -    Should litigation be initiated, Meritage will promptly notify the
              Client and select defense counsel from the approved client/carrier
              list.

         -    Prior to authorizing payment, both Meritage and the Client will
              promptly review all legal bills.

7)  REPORTS AND LOSS HISTORY

Meritage will prepare and distribute monthly and quarterly reports to the
general managers and finance executives and to other parties at the direction of
the Client. The reports will outline claim activity, status and statistics for
the prior month's activities and provide a dollar-by-dollar and case-by-case
breakdown of claims cost as well as a projection of cost for unresolved claims.

Meritage understands that the information developed and supplied is proprietary
to and the property of the Client and shall not release or disseminate such
information without the express written permission of the Client. Meritage will
maintain and make available to Client all claims files, cases, claim reports,
claim items, and related documents at any time.

8)  TELEPHONIC COMMUNICATIONS AND SITE VISITS

Meritage will provide telephone guidance whenever asked, on any claim or
situation that may mature into a claim, at no charge. Additionally, Meritage
will provide a qualified adjuster to visit with the Client on a weekly or
semi-monthly basis to discuss any claim issues or questions, if desired by the
Client's officials. Meritage recommends one of the adjustors be present either
in person or by telephonic representation at the Client's Safety and Claims
Committee meeting to be held once a month

                                     Page 2
<PAGE>

to discuss claims trends, safety issues and loss control recommendations. This
time element could be adjusted, with Client's consent, as the situation
develops, to either bi-monthly or quarterly as the claim frequency dictates.

9)  CONDUCT

Meritage acknowledges and understands that the Client is in the hospitality
business and that the Client markets itself to various clientele. Meritage will
use the utmost care and professionalism as a contracted representative of Client
to protect the image and reputation of the Client in the execution of Meritage's
responsibilities under this Agreement.

Meritage understands and accepts that it has a fiduciary duty to the Client and
will act and conduct itself in the utmost good faith in handling, investigating
and settling claims on the Client's behalf. Additionally, Meritage shall
disclose any conflict of interest that may arise as a result of the handling,
investigation or settlement of any claim including, without limitation, any
prior association with any individual or entity making a claim against the
Client.

Meritage will be acting solely as an independent contractor when providing the
services as stipulated under this Agreement.

10)  LITIGATION

Meritage will closely monitor all denied and litigated claims so that all
interested parties are kept informed as to any developments. Meritage will
conduct additional investigations as necessary and coordinate all litigated
claims with Client and designated legal counsel or the excess carrier of record.
Meritage will keep the excess carrier advised of any claim reaching fifty
percent (50%) of the SIR and as otherwise required by the excess carrier. Copies
of all reports will be forwarded to the excess carrier from that point on and
all interested parties will be kept fully advised.

11)  TERM

This Agreement shall, subject to the good faith negotiations set forth below, be
effective until resolution of all claims asserted in the Fitzgeralds bankruptcy
cases currently pending, or against any liquidating trust or similar entity
formed to effect the liquidation of Fitzgeralds, unless canceled by either
party. Client may cancel this Agreement with ninety (90) days advance written
notice at anytime. Meritage may terminate this Agreement thirty (30) days after
giving notice of Client's default hereunder, provided that such default has not
been cured in such time.

The parties hereby agree to engage in good faith negotiations to make reasonable
adjustments to the fees payable hereunder during the sixty (60) day period prior
to each sale of an operating subsidiary (or substantially all its assets) and
during the sixty (60) days prior to the consummation of any plan that would
assign this Agreement to any reorganized Fitzgeralds or any liquidating trust or
similar entity formed in Fitzgeralds' currently pending bankruptcy cases.

Meritage acknowledges and understands that the Client intends to sell all or
substantially all of its assets including assets of the operating entities on
whose behalf Client has entered into this Agreement. As the assets of the
operating entities are sold or upon termination of the Agreement, open files
will be handled in one of three ways, at the Client's sole discretion:

                                     Page 3
<PAGE>

         -    Meritage would continue to handle all open files until such files
              are closed for the per claim fee set forth in Exhibit A; or

         -    Meritage would handle the open files on a time and expense basis;
              or

         -    Meritage would return files to Client or the operating subsidiary
              (contingent upon carrier approval, if so required).

12) COMPENSATION INVOICING AND DEPOSIT

Rate of Payment for Services. Client agrees to pay Meritage for services in
accordance with the Contracted Fees schedule set forth in Exhibit B attached
hereto and incorporated herein by reference, subject to a three percent (3)
annual increase on each anniversary of this Agreement.

Invoicing and Deposit. Upon execution of this Agreement and prior to the
effective date of services being rendered, the Client shall pay a deposit, in
advance, in the amount of $23,000. Client shall pay Meritage contracted annual
fees prorated monthly and payable on the first day of the month for services to
be rendered that month as set forth in Exhibit A for annualized Contracted
Standard Service Levels. Exhibit B provides the hourly rates and claim rates to
be charged if the annualized Standard Service Levels for the Client are exceeded
over the next twelve (12) months. If the aggregate of annualized Standard
Service levels for all categories is not utilized and this Agreement continues
for twelve (12) months, Meritage will remit any overpayment back to the Client.
Client may choose to have next period fees offset by the amount due from
Meritage. The Client shall have general rights of offset and recoupment with
respect to amounts owing under this Agreement and the other Risk Management
Contracts (hereinafter defined).

Exhibit B-2 reflects examples of the rate of payment for services. To the extent
that reimbursement is being sought for approved out-of-pocket expenses, receipts
will accompany all invoices submitted to the Client for reimbursement. The
Client shall remit payment within fifteen (15) days of receipt of a proper and
payable invoice.

13)  INDEMNIFICATION

Meritage agrees to indemnify, defend and hold Client harmless from all claims,
demands, costs, fees (including reasonable attorneys' fees), judgments and
liability asserted against Client by a third party which arise out of
negligence, gross negligence or willful misconduct of Meritage in the
performance or non-performance of this Agreement.

Client must provide written notification of the claim for indemnity that has
been asserted for Meritage to evaluate allegations and validity of the claim
arising solely as a result of Company's actions. Both parties understand and
agree this indemnity provision is only applicable where any alleged damages to a
third party occur solely as a result of Meritage's negligence, gross negligence
or willful misconduct.

This indemnification will not apply where action or inaction of the Client is
the sole cause of litigation or fines, where Meritage has made written
reasonable recommendations to the Client, and the Client failed to follow such
written recommendations from Meritage.

Client agrees to indemnify, defend and hold Meritage harmless from all claims,
demands, costs, fees (including reasonable attorneys' fees), judgments and
liability asserted against Meritage by a third party, which arise out of the
negligence, gross negligence or willful misconduct of Client in the performance
or non-performance of this Agreement.

                                     Page 4
<PAGE>

14)  OTHER TERMS AND CONDITIONS

Meritage will comply in all regards to the requirements for a third party
administrator as set forth under the laws of Nevada, Mississippi, and Colorado.

Meritage shall maintain with a Best Rated A+ carrier adequate Error and
Omissions coverage, and shall provide, at the request of the Client evidence of
the coverage.

All adjusters of Meritage have more than three (3) years experience and no
trainees will be used on any account.

Meritage is properly licensed pursuant to Nevada law as Third Party Adjustor.
All adjusters are licensed under this master license. There are no license
restrictions.

Meritage agrees that this Agreement may be assigned by the Client to any
liquidating trust or similar entity formed to effect the liquidation of
Fitzgeralds, and hereby consents and agrees not to object to any assumption and
assignment of this Agreement to such an entity.

If a dispute or grievance between the parties arises with respect to the
obligations of the parties under this Agreement or as a result of this
Agreement, and such dispute or grievance cannot be resolved in an informal
fashion, the parties hereby agree that all disputes arising our of or related to
this Agreement shall be subject to the exclusive jurisdiction of the United
States Bankruptcy Court for the District of Nevada, and each hereby waives trial
by jury and any assertion that such dispute is a non-core matter.

15)  BANKRUPTCY COURT APPROVAL

Meritage acknowledges and understands that the Client and each of the operating
subsidiaries commenced cases under Chapter 11 of the United States Bankruptcy
Code on December 5, 2000 and that such proceedings are still pending. Meritage
further acknowledges and understands that this Agreement shall not be effective
unless and until approved by the Bankruptcy Court.

16)  REGULATORY REQUIREMENTS

Meritage acknowledges and agrees that Client is subject to the licensing and
regulatory control of the Nevada Gaming Control Board and various other state,
county and city gaming regulatory enforcement agencies (collectively the "Gaming
Authorities"). Said Gaming Authorities may request or require the Client to
obtain and report certain information regarding Meritage and its principals. To
the extent so required, Meritage agrees to fully and promptly cooperate and
comply with such request for information, as authorized by the Client.

17)  NOTICES

   (i). Notices to Client should be sent to:   President
                     Copy to:                  General Counsel
                                               Fitzgeralds Gaming Corporation
                                               301 Fremont Street
                                               Las Vegas, Nevada 89101

                                     Page 5
<PAGE>

                                                General Manager
                                                Fitzgeralds Reno, Inc
                                                P.O. Box 40130
                                                Reno, Nevada 89504

                                                General Manager
                                                Fitzgeralds Las Vegas, Inc.
                                                301 Fremont Street
                                                Las Vegas, Nevada 89101

                                                General Manager
                                                Fitzgeralds Mississippi, Inc.
                                                711 Lucky Lane
                                                Robinsonville, Mississippi 38664

                                                General Manager
                                                101 Main Street LLC
                                                120 Gregory Street
                                                P.O. Box P
                                                Black Hawk, Colorado 50422

   (ii). Notices to Meritage should be sent to: Kathleen Bryant
                                                Meritage Employer Services
                                                300 East Second Street
                                                Suite 1500
                                                Reno, Nevada 89501

18)  COMPLETE AGREEMENT

This Agreement, together with the Claims Processing and Managed Care Services
Contract, the Liability Claims Investigation, Adjustment and Management
Agreement, the Workers Compensation Service Agreement and the Consulting
Contract (all between Consultant and Client) (this Agreement and such
agreements, collectively, the "Risk Management Contracts"), contain the entire
agreement between the parties hereto with respect to the matters covered herein.
Any modification to this agreement must be agreed upon by both Meritage and the
Client and set forth in written instrument.

19)  APPLICABLE LAW

This Agreement shall be construed in accordance with the laws of the State of
Nevada.

.. . .

.. . .

.. . .

                                     Page 6
<PAGE>

         IN WITNESS WHEREOF, the parties hereto have signed this Agreement as of
the date first above written.

FITZGERALDS GAMING CORPORATION                MERITAGE EMPLOYER
                                              SERVICES, LLC
/s/ PHILLIP D. GRIFFITH
-------------------------                     /s/ KATHLEEN BRYANT
Philip D. Griffith                            ----------------------------
President and CEO                             Kathleen Bryant
                                              President

FITZGERALDS RENO, INC.
                                              FITZGERALDS LAS VEGAS, INC.
/s/ MAX L. PAGE
-------------------------                     /s/ WILLIAM NOONAN
Max L. Page                                   ----------------------------
Exec. Vice President and                      William Noonan
General Manager                               Vice President
                                              and General Manager

FITZGERALDS MISSISSIPPI, INC.
                                              101 MAIN STREET, LLC
/s/ DOMENIC MEZZETTA
-------------------------                     /s/ JOE COLLINS
Domenic Mezzetta                              ----------------------------
Vice President and General Manager            Joe Collins
                                              Vice President and General Manager

                                     Page 7
<PAGE>

                                    EXHIBIT A
                                  FEE SCHEDULE

                       STANDARD SERVICE LEVELS EXHIBIT A-1
            STANDARD SERVICE LEVELS ANNUALIZED & MONTHLY CLAIMS COST

                                LIABILITY CLAIMS

<TABLE>
<CAPTION>
                            BASED ON
                           HISTORICAL   GLOBAL
                             CLAIMS     FEE PER     BLACK                                                                MONTHLY
  TYPE OF CLAIM              COUNTS      CLAIM      HAWK      LAS VEGAS        RENO       TUNICA         TOTALS          BILLING

                                                   # of Claims & Costs
------------------         ----------   -------    --------------------------------------------------------------        -------
<S>                           <C>         <C>      <C>         <C>            <C>         <C>           <C>              <C>
Auto Liability                320         $175          80           80            80          80            320
------------------         ----------   -------    -------    ---------      --------    --------       ---------        -------
General Liability-                                 $14,000      $14,000       $14,000     $14,000        $56,000          $4,667
Property Damage                                    -------    ---------      --------    --------       ---------
                              310         $175          40           80            80         110            310
                                                   -------    ---------      --------    --------       ---------
                                                    $7,000      $14,000       $14,000     $19,250        $54,250          $4,521
------------------         ----------   -------    -------    ---------      --------    --------       ---------
General Liability-                                      50          115            75         120            360
Bodily Injury                                      -------    ---------      --------    --------       ---------
                              360         $450     $22,500      $51,750       $33,750     $54,000       $162,000         $13,500
------------------         ----------   -------    -------    ---------      --------    --------       ---------
Litigated Claims               30         $900           2            6             4          18             30
                                                   -------    ---------      --------    --------       ---------
                                                    $1,800       $5,400        $3,600     $16,200        $27,000          $2,250
                                                   -------    ---------      --------    --------       ---------
Crime                           4       $2,000
Investigations                                           1            1             1           1              4
------------------         ----------   -------    -------    ---------      --------    --------       ---------
                                                    $2,000       $2,000        $2,000      $2,000         $8,000            $667
------------------         ----------   -------    -------    ---------      --------    --------       ---------
Employment                     28       $2,000
Investigations                                           5            7             5          11             28
------------------         ----------   -------    -------    ---------      --------    --------       ---------
                                                   $10,000      $14,000       $10,000     $22,000        $56,000          $4,667
                                                   -------    ---------      --------    --------       ---------        -------
TOTALS BY PROPERTY                                 $57,300     $101,150       $77,350    $127,450       $363,250         $30,271
                                                   =======    =========      ========    ========       =========        =======
</TABLE>

                                     Page 8
<PAGE>

                CONTRACTED RATES AND MONTHLY BILLING EXHIBIT A-2

                                LIABILITY CLAIMS

<TABLE>
<CAPTION>

                            BASED ON
                           HISTORICAL   GLOBAL
                             CLAIMS     FEE PER     BLACK                                                                MONTHLY
  TYPE OF CLAIM              COUNTS      CLAIM      HAWK      LAS VEGAS       RENO        TUNICA          TOTALS         BILLING

                                                   # of Claims & Costs
------------------         ----------   -------    --------------------------------------------------------------        -------
<S>                        <C>          <C>        <C>         <C>           <C>          <C>            <C>             <C>
Auto Liability                320         $130          80          80            80           80             320
------------------         ----------   -------    -------    ---------     ---------     -------        --------        -------
General Liability-                                 $10,400     $10,400       $10,400      $10,400         $41,600         $3,467
                                                   -------    ---------     ---------     -------        --------
Property Damage               310         $130          40          80            80          110             310
                                                   -------    ---------     ---------     -------        --------
                                                    $5,200     $10,400       $10,400      $14,300         $40,300         $3,358
------------------         ----------   -------    -------    ---------     ---------     -------        --------
General Liability-                                      50         115            75          120             360
                                                   -------    ---------     ---------     -------        --------
Bodily Injury                 360         $381     $19,041     $43,794       $28,562      $45,698        $137,095        $11,425
------------------         ----------   -------    -------    ---------     ---------     -------        --------
Litigated Claims               30         $600           2           6             4           18              30
                                                   -------    ---------     ---------     -------        --------
                                                    $1,200      $3,600        $2,400      $10,800         $18,000         $1,500
                                                   -------    ---------     ---------     -------        --------
Crime                           4       $1,000
Investigations                                           1           1             1            1               4
------------------         ----------   -------    -------    ---------     ---------     -------        --------
                                                    $1,000      $1,000        $1,000       $1,000          $4,000           $333
------------------         ----------   -------    -------    ---------     ---------     -------        --------
Employment                     28       $1,250
Investigations                                           5           7             5           11              28              -
------------------         ----------   -------    -------    ---------     ---------     -------        --------
                                                    $6,250      $8,750        $6,250      $13,750         $35,000         $2,917
------------------         ----------   -------    -------    ---------     ---------     -------        --------        -------
TOTALS BY PROPERTY                                 $43,091     $77,944       $59,012      $95,948        $275,995        $23,000
                                                   =======    =========     =========     =======        ========        =======
</TABLE>

                                     Page 9
<PAGE>

                                    EXHIBIT B

                             STANDARD SERVICE LEVELS

                     LIABILITY CLAIMS ADJUSTMENT GLOBAL FEES

<TABLE>
<CAPTION>
                 Type of Claim                                     Global fee Per Claim
                 -------------                                     --------------------
<S>                                                                       <C>
Auto Liability                                                            $  175
                                                                          ------
General Liability-Property Damage                                         $  175
                                                                          ------
General Liability-Bodily Injury                                           $  450
                                                                          ------
Litigated Claims (credit given when claim changes status)                 $  900
                                                                          ------
Crime Investigations                                                      $2,000
                                                                          ------
Employment Investigations                                                 $2,000
                                                                          ------
</TABLE>

  LIABILITY CLAIMS ADDITIONAL EXPENSE ON LITIGATED CLAIMS FOR OUTSIDE SERVICES

<TABLE>
<CAPTION>
    Expense            Estimated Hours             Cost
------------------     ---------------  ---------------------------
<S>                    <C>              <C>
Adjuster                                      $45 per hour
------------------     ---------------  ---------------------------
Additional Expense                      Billed Expense as incurred.
------------------     ---------------  ---------------------------
Travel
------------------     ---------------  ---------------------------
MIS
------------------     ---------------  ---------------------------
Other (Misc.)
------------------     ---------------  ---------------------------
TOTAL
</TABLE>

           Plus: Related travel expenses (airfare, hotels, auto, etc.)

                                    Page 10
<PAGE>

                                   EXHIBIT B-2

EXAMPLE 1

The Agreement with the Client continues for 12 months and results in the
following hours incurred by Meritage on behalf of the Client:

<TABLE>
<S>                                              <C>               <C>
Auto                                             350 @ $130        $ 45,500
General Liability Property Damage                200 @ $130        $ 26,000
General Liability Bodily Injury                  300 @ $381        $114,300
Litigated                                        30  @ $600        $ 18,000
Crime                                            4   @ $1,000      $  4,000
Employment                                       28  @ $1,250      $ 35,000
                                                                   --------
TOTAL HOURS                                                        $242,800
                                                 ============      ========
</TABLE>

Client remits ($275,995) to Meritage. Payment over 12 months.

Meritage remits ($33,195) back to Client. Client may choose to have next period
fees offset by the amount due from Meritage.

EXAMPLE 2

The Agreement with the Client continues for 8 months and is terminated upon the
sale of the assets of the Client with the following hours incurred by Meritage
on behalf of the Client:

<TABLE>
<S>                                              <C>               <C>
Auto                                             150 @ $130        $ 19,500
General Liability Property Damage                200 @ $130        $ 26,000
General Liability Bodily Injury                  200 @ $381        $ 76,200
Litigated                                        30  @ $600        $ 18,000
Crime                                            4   @ $1,000      $  4,000
Employment                                       28  @ $1,250      $ 35,000
                                                                   --------
TOTAL HOURS                                                        $178,700
                                                 ============      ========
</TABLE>

CLIENT PAID MERITAGE MONTHLY FEES FOR EIGHT MONTHS AT $23,000 PER MONTH,
TOTALING $184,000.

There would be no adjustment to the monthly fee paid since the agreement was
terminated by the Client prior to 12 months.

                                    Page 11

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