Document:

Supplemental Indenture, dated August 3, 2010

 Exhibit 4.1 

Supplemental Indenture 

SUPPLEMENTAL INDENTURE, dated as of August 3, 2010 (this “Supplemental Indenture”), among YRC Worldwide Inc., a
Delaware corporation (the “Company”), the subsidiaries party hereto, as guarantors, and U.S. Bank National Association, as trustee under the Indenture referred to below (the “Trustee”). 

W I T N E S S E T H: 

WHEREAS, the Company, the subsidiaries party thereto, as guarantors (the “Guarantors”), and the Trustee executed and
delivered an Indenture, dated as of February 23, 2010 (the “Indenture”), providing for the issuance of an aggregate principal amount of up to $70,000,000 of the Company’s 6% Convertible Senior Notes due 2014 (the
“Securities”) (capitalized terms used herein but not otherwise defined have the meanings ascribed thereto in the Indenture); 

WHEREAS, $49,800,000 in aggregate principal amount of the Securities have heretofore been issued and are outstanding; 

WHEREAS, the Company wishes to issue the remaining $20,200,000 aggregate principal amount of the Securities available under the Indenture
(the “Additional Securities”); 
 WHEREAS, the Company and the Guarantors wish to amend and supplement the
Indenture and the Securities prior to issuing the Additional Securities, and obtain from the Holders waivers of certain restrictive provisions in the Indenture (collectively, the “Amendments”); 

WHEREAS, Article IX of the Indenture provides that the Indenture and the Securities may be amended and supplemented, and their provisions
waived, in certain circumstances, with or without the consent of the Holders; 
 WHEREAS, Section 9.02 of the Indenture
provides, among other things, that the Company, the Guarantors and the Trustee together may amend or supplement the Indenture or the Securities, and the Holders may waive compliance by the Company with the restrictive provisions of the Indenture
with the written consent of each Holder affected; 
 WHEREAS, the Company has obtained from the Holders of all of the
outstanding Securities Acts of Holders evidencing their consent to the Amendments; and 
 WHEREAS, this Supplemental Indenture
has been duly authorized by all necessary corporate action on the part of the Company and the Guarantors; and 
 WHEREAS, the
Company has requested that the Trustee join in the execution and delivery of this Supplemental Indenture. 
 NOW, THEREFORE, in
consideration of the foregoing and for other good and valuable consideration, the receipt of which is hereby acknowledged, the Company, the Guarantors and 

 
the Trustee mutually covenant and agree for the equal and ratable benefit of the Holders of the Securities as follows: 

ARTICLE I 

AMENDMENTS AND WAIVERS 

Section 1.1 Form of Global Securities. The Indenture is hereby amended and supplemented by providing an additional form of
Global Securities, attached hereto as Exhibit A-3, in connection with the issuance of the Additional Securities. The definition of Global Securities is hereby amended and supplemented to include the form of the Securities attached hereto as
Exhibit A-3. All references in the Indenture (but not in the exhibits thereto) to Exhibit A-1 are deemed to include also a reference to Exhibit A-3. 

Section 1.2 Form of Certificated Securities. The Indenture is hereby amended and supplemented by providing an additional form
of Certificated Securities, attached hereto as Exhibit A-4, in connection with the issuance of the Additional Securities. The definition of Certificated Securities is hereby amended and supplemented to include the form of the Securities
attached hereto as Exhibit A-4. All references in the Indenture (but not the exhibits thereto) to Exhibit A-2 are deemed to include also a reference to Exhibit A-4. 

Section 1.3 Changes to Securities and Exhibits A-1 and A-2. Paragraph 1 of the outstanding Securities, and Exhibits A-1 and
A-2, are hereby amended to add the words “as of the close of business” immediately succeeding the phrase “to Holders of record.” 

Section 1.4 Waivers and Agreements. 

(a) Pursuant to Section 10.10 of the Indenture, the Company has delivered to the Trustee on the date of this Supplemental Indenture
an Officers’ Certificate setting forth a temporary increase in the Conversion Rate and a corresponding decrease in the Conversion Price as determined by the Company pursuant to and in accordance with the provisions of Section 10.14 of the
Indenture, to be effective during the period set forth on such Officers’ Certificate (the “Adjustment Period”). Pursuant to Section 9.02 of the Indenture, Holders representing all of the issued and outstanding Securities
hereby waive: (i) the compliance by the Company of any and all of the notice, filings, mailing or notice period requirements set forth in Sections 10.10 and 10.14 of the Indenture in connection with the adjustments to the Conversion Rate and
Conversion Price as set forth in such Officers’ Certificate delivered to the Trustee on the date of this Supplemental Indenture and (ii) the requirement that the Company pay to the Holders a Make Whole Premium upon conversion of the
Securities (with respect to the $590,000 in aggregate principal amount of Securities or portions thereof indentified in column 3 of Annex I of such Officers’ Certificate) by such Holder pursuant to Article X of the Indenture or under the
requirements set forth in paragraph 8 of such Securities during the Adjustment Period for any conversions made at the Conversion Rate and Conversion Price as set forth in the Officers’ Certificate delivered to the Trustee and any Conversion
Agent on the date of this Supplemental Indenture. 
 (b) Pursuant to the Officers’ Certificate, and only during the
Adjustment Period, the Company has waived the requirement that a Holder comply with any of the conditions set forth 

 

 2 

 
in clause (ii) or (iii) of Section 10.02 of the Indenture and the corresponding requirements set forth in paragraph 8 of the Securities prior to the Conversion Date. The Holders
hereby agree to use commercially reasonable efforts to satisfy the requirements of such clauses promptly after the Conversion Date to the extent any such documents are reasonably requested by the Conversion Agent to be delivered to the Conversion
Agent. 
 Section 1.5 Amendments to Section 10.02 of the Indenture. Section 10.02 of the Indenture is
amended as follows: 
 (a) by adding the following sentence as a new sentence to Section 10.02 of the Indenture to come
immediately following the second sentence of the first paragraph of such Section: 
 “Notwithstanding the foregoing, the Company may waive
the requirement that a Holder comply with any of the conditions set forth in clause (ii) or (iii) above and the corresponding requirements set forth in paragraph 8 of the Securities prior to the Conversion Date so long as such Holder
agrees in writing to use commercially reasonable efforts to satisfy the requirements of any such clauses promptly after the Conversion Date to the extent any such documents are reasonably requested by the Conversion Agent to be delivered to the
Conversion Agent, and the Company and a Holder may agree upon an alternate form of conversion notice to be provided to the Conversion Agent under this Section 10.02 and paragraph 8 of the Securities, which waiver or agreement, as the case may
be, may be specified in an Officers’ Certificate delivered by the Company to the Trustee and any Conversion Agent.”; 

(b) by deleting the phrase “the Company shall deliver to the Holder through the Conversion Agent” in the last sentence of the
first paragraph of such Section and replacing it with the phrase “the Company shall deliver or caused to be delivered through the Company’s Common Stock transfer agent”; and 

(c) by adding the following proviso as a new clause to Section 10.02 of the Indenture to come immediately prior to the period at the
end of the second sentence of the third paragraph of such Section: 
 “; provided, however, to the extent that the Company waives
the requirement of such Holder to make any such payment and gives notice of such waiver to the Conversion Agent in an Officers’ Certificate delivered by the Company to the Conversion Agent, then no such payment shall be required to be delivered
by such Holder under this Section 10.02 or pursuant to the penultimate sentence of the second paragraph of paragraph 8 of the Securities, and the Company may specify in such Officers’ Certificate its election to pay interest to such Holder
in respect of the entire principal amount of any Securities surrendered for conversion during any period between the record date for an interest payment and the related interest payment date as though such conversion did not occur prior to such
interest payment date”. 
 Section 1.6 Amendment to Section 10.16 of the Indenture. Section 10.16 of
the Indenture hereby is amended as follows: 
 (a) by adding the following clause as a new clause to Section 10.16 of the
Indenture to come immediately prior to the period at the end of the first sentence of such Section: 
  

 3 

 “, and shall apply pro rata to all Securities issued under the Indenture”; and

 (b) by adding the following two sentences as new sentences to Section 10.16 of the Indenture to come immediately
following the second sentence of such Section: 
 “The limitation set forth in this Section 10.16 shall not apply on a
pro rata basis to otherwise limit the number of shares that can be issued by the Company upon the conversion of the Securities during the period specified in the Officers’ Certificate delivered by the Company to the Trustee on the date of this
Supplemental Indenture setting forth a temporary increase in the Conversion Rate and a corresponding decrease in the Conversion Price; provided that immediately following the end of the period specified in such Officers’ Certificate, the
application of the limitation on conversion on a pro rata basis set forth in this Section 10.16 shall be reinstated. Notwithstanding the foregoing, all of the shares of Common Stock issued by the Company upon conversion of the Securities during
the period in which the increased Conversion Rate is in effect as set forth in the Officers’ Certificate delivered by the Company to the Trustee on the date of this Supplemental Indenture will be included in any calculation to determine whether
the limitation on the maximum number of shares of Common Stock issuable in respect of the Securities set forth in this Section 10.16 is then applicable.” 

ARTICLE II 

MISCELLANEOUS 

Section 2.1 Effect of Supplemental Indenture. Upon the execution and delivery of this Supplemental Indenture by the Company,
the Guarantors and the Trustee, the Indenture and the Securities shall be amended and supplemented, and the provisions of the Indenture waived, in accordance herewith, and this Supplemental Indenture shall form a part of the Indenture for all
purposes, and every Holder of Securities heretofore or hereafter authenticated and delivered under the Indenture shall be bound hereby. 

Section 2.2 Indenture Remains in Full Force and Effect. Except as supplemented hereby, all provisions in the Indenture shall
remain in full force and effect. 
 Section 2.3 Indenture and Supplemental Indenture Construed Together. This
Supplemental Indenture is an indenture supplemental to and in implementation of the Indenture, and the Indenture and this Supplemental Indenture shall henceforth be read and construed together. 

Section 2.4 Confirmation and Preservation of Indenture. The Indenture as supplemented by this Supplemental Indenture is in
all respects confirmed and preserved. 
 Section 2.5 Conflict with the Trust Indenture Act. If any provision of this
Supplemental Indenture limits, qualifies or conflicts with any provision of the TIA that is required under the TIA to be a part of and govern any provision of this Supplemental Indenture, the provision of the TIA shall control. If any provision of
this Supplemental Indenture modifies or excludes any provision of the TIA that may be so modified or excluded, the provision of the TIA shall be deemed to apply to the Indenture as so modified or to be excluded by this Supplemental Indenture, as the
case may be. 
  

 4 

 Section 2.6 Severability. In case any provision in this Supplemental Indenture
shall be invalid, illegal or unenforceable, the validity, legality and enforceability of the remaining provisions shall not in any way be affected or impaired thereby. 

Section 2.7 Benefits of Supplemental Indenture. Nothing in this Supplemental Indenture or the Securities, express or implied,
shall give to any person, other than the parties hereto and thereto and their successors hereunder and thereunder and the Holders of the Securities, any benefit of any legal or equitable right, remedy or claim under the Indenture, this Supplemental
Indenture or the Securities. 
 Section 2.8 Successors. All agreements of the Company and the Guarantors shall bind
their successors. All agreements of the Trustee in this Supplemental Indenture shall bind its successors. 
 Section 2.9
Acceptance by Trustee. The Trustee accepts the amendments to the Indenture effected by this Supplemental Indenture and agrees to execute the trusts created by the Indenture as hereby amended, but only upon the terms and conditions set forth
in the Indenture. 
 Section 2.10 Certain Duties and Responsibilities of the Trustee. In entering into this
Supplemental Indenture, the Trustee shall be entitled to the benefit of every provision of the Indenture and the Securities relating to the conduct or affecting the liability or affording protection to the Trustee, whether or not elsewhere herein so
provided. 
 Section 2.11 Governing Law. THIS SUPPLEMENTAL INDENTURE SHALL BE GOVERNED BY, AND CONSTRUED IN
ACCORDANCE WITH, THE LAWS OF THE STATE OF NEW YORK BUT WITHOUT GIVING EFFECT TO APPLICABLE PRINCIPLES OF CONFLICTS OF LAW TO THE EXTENT THAT THE APPLICATION OF THE LAWS OF ANOTHER JURISDICTION WOULD BE REQUIRED THEREBY. 

Section 2.12 Counterparts. This Supplemental Indenture may be executed in any number of counterparts, each of which so
executed shall be deemed to be an original, but all such counterparts shall together constitute but one and the same instrument. Delivery of an executed counterpart of a signature page of this Supplemental Indenture by telecopy or other electronic
transmission shall be effective as delivery of an original manually executed counterpart of this Supplemental Indenture. 

Section 2.13 Headings. The Article and Section headings herein are inserted for convenience of reference only, are not
intended to be considered a part hereof and shall not modify or restrict any of the terms or provisions hereof. 

Section 2.14 Trustee Makes No Representation. The Trustee makes no representation as to the validity or sufficiency of this
Supplemental Indenture. The recitals and statements herein are deemed to be those of the Company and not those of the Trustee and the Trustee assumes no responsibility for their correctness. 

*        *        *      
  *        * 
  

 5 

 IN WITNESS WHEREOF, the parties hereto have caused this Supplemental Indenture to be duly
executed as of the date first written above. 
  

			
	YRC WORLDWIDE INC.
		
	By:	 	  

		 	Name:
		 	Title:

					
	GUARANTORS:
	
	IMUA HANDLING CORPORATION
			
		 	By:	 	  

		 	Name:	 	Brenda Stasiulis
		 	Title:	 	Vice President - Finance
	
	ROADWAY LLC
			
		 	By:	 	  

		 	Name:	 	Phil J. Gaines
		 	Title:	 	Senior Vice President - Finance
	
	ROADWAY NEXT DAY CORPORATION
			
		 	By:	 	  

		 	Name:	 	Phil J. Gaines
		 	Title:	 	Senior Vice President - Finance
	
	USF GLEN MOORE INC.
			
		 	By:	 	  

		 	Name:	 	Phil J. Gaines
		 	Title:	 	Senior Vice President - Finance

					
	USF HOLLAND INC.
			
		 	By:	 	  

		 	Name:	 	Jeff Coltrin
		 	Title:	 	Vice President - Finance
	
	USF REDDAWAY INC.
			
		 	By:	 	  

		 	Name:	 	Thomas S. Palmer
		 	Title:	 	Vice President - Finance and Chief Financial Officer
	
	USF SALES CORPORATION
			
		 	By:	 	  

		 	Name:	 	Paul F. Liljegren
		 	Title:	 	Vice President
	
	YRC ENTERPRISE SERVICES, INC.
			
		 	By:	 	  

		 	Name:	 	Phil J. Gaines
		 	Title:	 	Senior Vice President and Chief Financial Officer
	
	YRC INC.
			
		 	By:	 	  

		 	Name:	 	Phil J. Gaines
		 	Title:	 	Senior Vice President and Chief Financial Officer

					
	YRC LOGISTICS SERVICES, INC.
			
		 	By:	 	  

		 	Name:	 	Brenda Stasiulis
		 	Title:	 	Vice President - Finance
	
	YRC REGIONAL TRANSPORTATION, INC.
			
		 	By:	 	  

		 	Name:	 	Paul F. Liljegren
		 	Title:	 	Vice President - Finance

					
	YRC LOGISTICS GLOBAL, LLC
			
		 	By:	 	  

		 	Name:	 	Brenda Stasiulis
		 	Title:	 	Vice President - Finance
	
	YRC LOGISTICS, INC.
			
		 	By:	 	  

		 	Name:	 	Brenda Stasiulis
		 	Title:	 	Vice President - Finance
	
	GLOBE.COM LINES, INC.
			
		 	By:	 	  

		 	Name:	 	Brenda Stasiulis
		 	Title:	 	Vice President - Finance

			
	TRUSTEE:
	
	U.S. BANK NATIONAL ASSOCIATION, AS TRUSTEE
		
	By:	 	  

		 	Name:
		 	Title:

 EXHIBIT A-3 

[FORM OF FACE OF GLOBAL SECURITY] 

UNLESS THIS CERTIFICATE IS PRESENTED BY AN AUTHORIZED REPRESENTATIVE OF THE DEPOSITORY TRUST COMPANY TO THE COMPANY OR ITS AGENT FOR
REGISTRATION OF TRANSFER, EXCHANGE OR PAYMENT, AND ANY CERTIFICATE ISSUED IS REGISTERED IN THE NAME OF CEDE & CO. OR IN SUCH OTHER NAME AS IS REQUESTED BY AN AUTHORIZED REPRESENTATIVE OF THE DEPOSITORY TRUST COMPANY (AND ANY PAYMENT HEREON
IS MADE TO CEDE & CO. OR TO SUCH OTHER ENTITY AS IS REQUESTED BY AN AUTHORIZED REPRESENTATIVE OF THE DEPOSITORY TRUST COMPANY), ANY TRANSFER, PLEDGE OR OTHER USE HEREOF FOR VALUE OR OTHERWISE BY OR TO ANY PERSON IS WRONGFUL SINCE THE
REGISTERED OWNER HEREOF, CEDE & CO., HAS AN INTEREST HEREIN. 
 TRANSFERS OF THIS GLOBAL SECURITY SHALL BE LIMITED TO
TRANSFERS TO NOMINEES OF THE DEPOSITORY TRUST COMPANY, OR TO A SUCCESSOR THEREOF OR SUCH SUCCESSOR’S NOMINEE AND TRANSFERS OF PORTIONS OF THIS GLOBAL SECURITY SHALL BE LIMITED TO TRANSFERS MADE IN ACCORDANCE WITH THE RESTRICTIONS SET FORTH IN
ARTICLE TWO OF THE INDENTURE REFERRED TO ON THE REVERSE HEREOF. 
  

 A-3-1 

 YRC WORLDWIDE INC. 

6% Convertible Senior Notes due 2014 
  

			
		
	 No.: [    ]
	  	CUSIP: [            ]
		
	 Issue Date: [            ],
201[    ]
	  	Principal Amount: $[            ]

YRC WORLDWIDE INC., a Delaware corporation, promises to pay to Cede & Co. or registered assigns, the Principal Amount as set
forth on Schedule I hereto, on February 23, 2014 (the “Stated Maturity”), subject to the further provisions of this Security set forth on the reverse hereof, which further provisions shall for all purposes have the same effect
as if set forth at this place. This Security is convertible as specified on the other side of this Security. 
 Interest Payment
Dates: February 15 and August 15, commencing August 15, 2010 
 Record Dates: February 1 and August 1
(August     , 2010 in the case of the August 15, 2010 interest payment date in respect of Securities originally issued on August     , 2010) 

 

			
	YRC WORLDWIDE INC.
		
	By:	 	  

	Name:	 	  

	Title:	 	  

 

 A-3-2 

 TRUSTEE’S CERTIFICATE OF AUTHENTICATION 

This is one of the Securities referred to in the within-mentioned Indenture. 

 

			
	 U.S. BANK NATIONAL ASSOCIATION,

as Trustee

		
	By:	 	  

		 	Authorized Signatory

			
		
	Dated:	 	  

  

 A-3-3 

 [FORM OF REVERSE SIDE OF NOTE] 

YRC WORLDWIDE INC. 

6% Convertible Senior Notes due 2014 
  

	 	1.	Interest. 

 This Security shall
accrue interest at an initial rate of 6% per annum. The Company promises to pay interest on the Securities in cash semiannually on each February 15 and August 15, commencing August 15, 2010, to Holders of record at the close of
business on the immediately preceding February 1 and August 1 (August     , 2010 in the case of the August 15, 2010 interest payment date in respect of Securities originally issued on
August     , 2010), respectively, whether or not such day is a Business Day. Interest on the Securities will accrue from the most recent date to which interest has been paid, or if no interest has been paid, from
February 23, 2010, until the Principal Amount is paid or duly made available for payment. The Company will pay interest on any overdue Principal Amount at the interest rate borne by the Securities at the time such interest on the overdue
Principal Amount accrues, compounded semiannually, and it shall pay interest on overdue installments of interest and Liquidated Damages, if any (without regard to any applicable grace period), at the same interest rate compounded semiannually.
Interest on the Securities will be computed on the basis of a 360-day year comprised of twelve 30-day months. Upon the occurrence and during the continuation of an Event of Default, the interest rate applicable hereunder shall be increased by
2% per annum. 
 Notwithstanding the foregoing, and provided that the payment of the interest in shares of Common
Stock would not result in a violation or violations of the limitation on conversion set forth in Section 10.16 of the Indenture, to the extent that (i) the Company is not permitted to pay the entire amount of interest then due and payable
on this Security and the other Securities issued pursuant to the Indenture (such amount of interest that is not paid in cash, “Bank Restricted Interest”) pursuant to the terms of any Financing Facility as in effect of the date of the
Indenture or (ii) the Company and its Subsidiaries, collectively, determine in their reasonable judgment that they lack sufficient funds to necessary to pay the entire amount of the interest then due and payable on this Security and the other
Securities issued pursuant to the Indenture or is otherwise deferring scheduled payments of interest, commitment fees and letter of credit fees any Financing Facility (provided that the Company and its Subsidiaries would be deemed to have
sufficient funds to the extent they had available borrowing capacity under the Financing Facilities or other lines of credit or sources of capital that is permitted to be used for this purpose) (such amount of interest for which sufficient funds are
lacking, together with Bank Restricted Interest, “Restricted Interest”), the Company may elect to pay Restricted Interest due on this Security by issuing shares of Common Stock that are qualified for registration with the SEC upon the
resale of such shares by the holder thereof and listed or quoted on a Principal Market in an amount of shares equal to the quotient of (x) the amount of such Restricted Interest then due on this Security divided by (y) the
Restricted Interest Conversion Price (as hereinafter defined), rounded up to the nearest whole share of Common Stock; provided that such rounding shall be with respect to all Restricted Interest then due to the Holder under this Security and
any other Securities owned by the Holder. On or prior to the record date immediately preceding the interest payment date for which Restricted Interest will be paid, the Company must give written

  

 A-3-4 

 
notice to the Trustee and file a Current Report on Form 8-K of its intention to issue shares of Common Stock in respect of Restricted Interest and the amount of Restricted Interest per
$1,000 in principal amount of Securities. 
 For the purposes hereof, (i) “Principal Market”
shall mean The NASDAQ Global Select Market or such other stock exchange or electronic quotation system on which the Common Stock is listed or quoted as of the applicable Trading Day; (ii) “Restricted Interest Conversion Price” shall
mean the product of (x) 95% multiplied by (y) the simple arithmetic average of the Weighted Average Price of the shares of Common Stock (as reported by Bloomberg) for each of the five (5) consecutive Trading Days ending
on the second (2nd) Trading Day immediately preceding
the interest payment date to which such Restricted Interest relates; provided that in no event shall the Restricted Interest Conversion Price be less than $0.38 per share of Common Stock (as appropriately adjusted for any stock dividend,
stock split, stock combination or other similar transaction) or greater than the Conversion Price then in effect; and (iii) “Weighted Average Price” shall mean for the Common Stock as of any date, the dollar volume-weighted average
price for the Common Stock on the Principal Market during the period beginning at 9:30:01 a.m., New York City time (or such other time as the Principal Market publicly announces as the official open of trading), and ending at 4:00:00 p.m.,
New York City time (or such other time as the Principal Market publicly announces is the official close of trading) as reported by Bloomberg through its “Volume at Price” function, or, if the foregoing does not apply, the dollar
volume-weighted average price of the Common Stock in the over-the-counter market on the electronic bulletin board for such security during the period beginning at 9:30:01 a.m., New York City time (or such other time as such market publicly
announces is the official open of trading), and ending at 4:00:00 p.m., New York City time (or such other time as such market publicly announces is the official close of trading) as reported by Bloomberg, or, if no dollar volume-weighted
average price is reported for the Common Stock by Bloomberg for such hours, the average of the highest closing bid price and the lowest closing ask price of any of the market makers for the Common Stock as reported in the “pink sheets” by
Pink Sheets LLC (formerly the National Quotation Bureau, Inc.); provided that if the Weighted Average Price cannot be calculated for the Common Stock on a particular date on any of the foregoing bases, the Weighted Average Price of the Common
Stock on such date shall be the Fair Market Value as reasonably determined by the Board of Directors of Company acting in good faith, with all such determinations to be appropriately adjusted for any stock dividend, stock split, stock combination or
other similar transaction. 
  

	 	2.	Method of Payment. 

 The Company
will pay interest and Liquidated Damages, if any, on this Security (except defaulted interest) to the Person who is the registered Holder of this Security at the close of business on February 1 or August 1
(August     , 2010 in the case of the August 15, 2010 interest payment date in respect of Securities originally issued on August     , 2010), as the case may be, next preceding the
related interest payment date. Subject to the terms and conditions of the Indenture, the Company will make payments in respect of the Principal Amount of Securities to be converted in a Mandatory Conversion, the Make Whole Premium, the Fundamental
Change Purchase Price and the Principal Amount at Stated Maturity (or such earlier time as may be required following an Event of Default), as the case may be, to the Holder who surrenders a Security to (x) the Paying Agent with respect to
payments in cash in respect of the Fundamental 
  

 A-3-5 

 
Change Purchase Price and the Principal Amount at Stated Maturity (or such earlier time as may be required following an Event of Default) or (y) the Conversion Agent with respect to shares
of Common Stock to be delivered in connection with a Mandatory Conversion or the payment of the Make Whole Premium upon the conversion of the Securities pursuant to a Mandatory Conversion or a conversion at the option of the Holder. The Company will
pay all cash amounts due on the Securities in money of the United States that at the time of payment is legal tender for payment of public and private debts. However, the Company may pay interest, Liquidated Damages, if any, Fundamental Change
Purchase Price and the Principal Amount at Stated Maturity (or such earlier time as may be required following an Event of Default), as the case may be, to the extent such amounts are permitted by the terms of this Security and the Indenture to be
paid in cash, by check or wire payable in such money; provided, however, that a Holder holding Securities with an aggregate Principal Amount in excess of $1,000,000 will be paid by wire transfer in immediately available funds at the
election of such Holder. The Company may mail an interest check for the payment of cash interest to the Holder’s registered address. Notwithstanding the foregoing, so long as this Security is registered in the name of a Depositary or its
nominee, all payments of cash hereon shall be made by wire transfer of immediately available funds to the account of the Depositary or its nominee. 
  

	 	3.	Paying Agent, Conversion Agent and Registrar. 

Initially, U.S. Bank National Association (the “Trustee”) will act as Paying Agent, Conversion Agent and Registrar. The Company
may appoint and change any Paying Agent, Conversion Agent or Registrar without notice, other than notice to the Trustee; provided that the Company will maintain at least one Paying Agent in the State of New York, City of New York, Borough of
Manhattan, which shall initially be an office or agency of the Trustee. The Company or any of its Subsidiaries or any of their Affiliates may act as Paying Agent, Conversion Agent or Registrar. 

 

	 	4.	Indenture. 

 The Company issued
the Securities under an Indenture dated as of February 23, 2010 (as amended or supplemented from time to time in accordance with the terms thereof and of this Security, the “Indenture”), between the Company and the Trustee. The terms
of the Securities include those stated in the Indenture and those made part of the Indenture by reference to the Trust Indenture Act of 1939, as in effect from time to time (the “TIA”). Capitalized terms used herein and not defined herein
have the meanings ascribed thereto in the Indenture. The Securities are subject to all such terms, and Securityholders are referred to the Indenture and the TIA for a statement of those terms. 

The Securities are limited to $70,000,000 aggregate Principal Amount (subject to Section 2.07 of the Indenture). 

 

	 	5.	Redemption and Mandatory Conversion at the Option of the Company. 

No sinking fund is provided for the Securities. The Securities are not redeemable prior to the Stated Maturity; provided,
however, that the Company may elect to cause the Securities to be converted into shares of Common Stock (a “Mandatory Conversion”) from and 

 

 A-3-6 

 
after the two (2) year anniversary of the date of the Indenture, whereupon the Securities shall be convertible into shares of Common Stock as a whole, or from time to time in part, in any
integral multiple of $1,000, at the option of the Company, if the Last Reported Sale Price of the Common Stock has been at least 150% of the Conversion Price in effect on the applicable Trading Day for at least twenty (20) Trading Days during
any thirty (30) consecutive Trading Day period ending one Trading Day prior to the date on which the Company announces its election of a Mandatory Conversion in accordance with the requirements of Section 3.03 of the Indenture, with the
number of shares to be issued in connection with such Mandatory Conversion equal to the sum of (x) the Principal Amount of this Security (or portion thereof) subject to such Mandatory Conversion plus (y) accrued and unpaid
Liquidated Damages, if any, on such Principal Amount accruing through but not including the Mandatory Conversion Date, divided by the Conversion Price in effect on the second
(2nd) Business Day immediately preceding such
Mandatory Conversion Date (subject to adjustments as set forth in Article X of the Indenture), plus the Make Whole Premium divided by the Make Whole Premium Conversion Price (plus such shares of Common Stock to be
issued with respect to Restricted Interest, if any, to the extent not issued to the Holder of a Security (or portion thereof) subject to such Mandatory Conversion with respect to an interest payment date prior to such Mandatory Conversion Date);
provided that, if the Mandatory Conversion Date is on or after an interest record date but on or prior to the related interest payment date, Liquidated Damages (other than any accrued and unpaid Liquidated Damages paid in shares as provided
above), if any, will be payable to the Holders in whose names the Securities are registered at the close of business on the relevant record date in shares of Common Stock at the Conversion Price; provided, further, in each case, that
in lieu of the issuance of fractional shares of Common Stock, the number of shares of Common Stock to be delivered to the Holder pursuant to this paragraph 5 shall be rounded up to the nearest whole share of Common Stock, and that such rounding
shall be with respect to the sum of all shares of Common Stock issuable to the Holder with respect to all of the Securities (or portions thereof) of the Holder being converted in connection with such Mandatory Conversion or conversion at the option
of the Holder. The date for the issuance of Common Stock in connection with a Mandatory Conversion shall be the fifteenth Trading Day after the date notice of a Mandatory Conversion in given to the Holder pursuant to paragraph 7 below (the
“Mandatory Conversion Date”). 
  

	 	6.	Purchase by the Company at the Option of the Holder. 

At the option of the Holder and subject to the terms and conditions of the Indenture, the Company shall become obligated to purchase the
Securities held by such Holder after the occurrence of a Fundamental Change of the Company for a Fundamental Change Purchase Price equal to 100% of the Principal Amount thereof plus accrued and unpaid interest and Liquidated Damages, if any,
thereon, accruing up to but not including the Fundamental Change Purchase Date which Fundamental Change Purchase Price shall be paid in cash. Holders have the right to withdraw any Fundamental Change Purchase Notice by delivering to the Paying Agent
a written notice of withdrawal in accordance with the provisions of the Indenture. 
 If cash sufficient to pay the Fundamental
Change Purchase Price and accrued and unpaid interest and Liquidated Damages, if any, of all Securities or portions thereof to be purchased as of the Fundamental Change Purchase Date is deposited with the Paying Agent on the Business Day following
the Fundamental Change Purchase Date, interest and Liquidated 
  

 A-3-7 

 
Damages, if any, cease to accrue on such Securities (or portions thereof) immediately after such Fundamental Change Purchase Date, and the Holder thereof shall have no other rights as such other
than the right to receive the Fundamental Change Purchase Price upon surrender of such Security. 
  

	 	7.	Notice of Mandatory Conversion. 

Notice of Mandatory Conversion pursuant to paragraph 5 of this Security will be mailed as promptly as practicable, but in no event later
than three (3) Business Days, after the date the Company has announced its election of a Mandatory Conversion in accordance with Section 3.03 of the Indenture. Such notice shall be given to each Holder of Securities to be so converted at
the Holder’s registered address. If such number of shares of Common Stock sufficient to be issued in respect of the Principal Amount of the Securities (or portions thereof), plus accrued and unpaid Liquidated Damages, if any, thereon (accruing
to but not including the date of such Mandatory Conversion), to be converted in such Mandatory Conversion on the Mandatory Conversion Date, and the shares to be issued in respect of the Make Whole Premium and Restricted Interest, if any, thereon,
are deposited with the Conversion Agent for issuance and payment on the Mandatory Conversion Date, immediately after such Mandatory Conversion Date interest (other than past due accrued and unpaid interest) and Liquidated Damages, if any, on the
Securities (or portions thereof) to be converted in such Mandatory Conversion shall cease to accrue. Securities in denominations larger than $1,000 of Principal Amount may be redeemed in part but only in integral multiples of $1,000 of Principal
Amount. 
  

	 	8.	Conversion. 

 A Holder of a
Security may convert such Security into shares of Common Stock of the Company in whole or in part, at any time and from time to time. The initial conversion price is $0.43 per share, subject to adjustment under certain circumstances as described in
Article X of the Indenture (the “Conversion Price”), and the initial conversion rate is 2,325.5814 shares of Common Stock per $1,000 in principal amount of Securities. Subject to the limitations set forth below and in
Section 10.16 of the Indenture, the number of shares issuable upon conversion of a Security is determined by dividing the principal amount converted by the Conversion Price in effect on the Conversion Date plus the number of shares, if any,
issuable in respect to the Make Whole Premium. Upon conversion, no adjustment for interest, if any (except for the payment of the Make Whole Premium), or dividends will be made. No fractional shares will be issued upon conversion; in lieu thereof,
the number of shares of Common Stock to be delivered to the Holder pursuant to this paragraph 8 shall be rounded up to the nearest whole share of Common Stock; provided that such rounding shall be with respect to the sum of all shares of
Common Stock issuable to the Holder with respect to all of the Securities (or portions thereof) of the Holder being converted pursuant to a notice of conversion delivered by the Holder to the Conversion Agent described in the following paragraph on
the date of conversion specified in such notice. 
 To convert a Security, a Holder must (a) complete and sign the
conversion notice set forth below and deliver such notice to the Conversion Agent, (b) surrender the Security to the Conversion Agent, (c) furnish appropriate endorsements and transfer documents if required by the Registrar or the
Conversion Agent, (d) pay any transfer or similar tax, if required and (e) if 
  

 A-3-8 

 
the Security is held in book-entry form, complete and deliver to the Depositary appropriate instructions pursuant to the Depositary’s book-entry conversion programs. If a Holder surrenders a
Security for conversion between the record date for the payment of an installment of interest and the next interest payment date, the Security must be accompanied by payment of an amount equal to the interest and Liquidated Damages, if any, payable
on such interest payment date on the principal amount of the Security or portion thereof then converted; provided, however, that no such payment shall be required if such Security has been called for conversion on a Mandatory
Conversion Date within the period between and including such record date and such interest payment date, or if such Security is surrendered for conversion on the interest payment date. A Holder may convert a portion of a Security equal to $1,000 or
any integral multiple thereof. 
 A Security in respect of which a Holder has delivered a Fundamental Change Repurchase Notice
exercising the option of such Holder to require the Company to repurchase such Security as provided in Section 3.07 of the Indenture may be converted only if such notice of exercise is withdrawn as provided above and in accordance with the
terms of the Indenture. 
 Notwithstanding anything herein to the contrary, from the date of the Indenture through (i) but
not including the two (2) year anniversary thereof, in no event shall the Holder be entitled to convert any portion of this Security in excess of that portion of this Security upon conversion of which the sum of (1) the number of shares of
Common Stock beneficially owned by the Holder and its Affiliates (as defined below) (other than shares of Common Stock which may be deemed beneficially owned through the ownership of the unconverted portion of the Security or the unexercised or
unconverted portion of any other security of the Holder subject to a limitation on conversion analogous to the limitations contained herein in this clause (i)) and (2) the number of shares of Common Stock issuable upon the conversion of
the portion of this Security with respect to which the determination of this proviso is being made (including the payment of the Make Whole Premium in connection therewith), would result in beneficial ownership by the Holder and its Affiliates of
any amount greater than 4.9% of the then outstanding shares of Common Stock (whether or not, at the time of such exercise, the Holder and its Affiliates beneficially own more than 4.9% of the then outstanding shares of Common Stock), and
(ii) and including the Stated Maturity, in no event shall the Holder be entitled to convert any portion of this Security to the extent that such conversion would cause the Holder to hold or own greater than 9.9% of the total combined voting
power of all classes of Voting Stock of the Company within the meaning of Section 871(h)(3)(B) of the Internal Revenue Code of 1986, as amended (the “Code”), taking into consideration the attribution rules set forth in
Section 871(h)(3)(C) of the Code. As used herein, the term “Affiliate” means any person or entity that, directly or indirectly through one or more intermediaries, controls or is controlled by or is under common control with a person
or entity, as such terms are used in and construed under Rule 144 under the Securities Act. For purposes of the proviso to the second preceding sentence, beneficial ownership shall be determined in accordance with Section 13(d) of the Exchange
Act and Regulations 13D-G thereunder, except as otherwise provided in clause (1) of such proviso. The limitations set forth in clause (i) above may be waived by the Holder upon provision of no less than sixty-one (61) days prior
notice to the Company. The limitations set forth in clause (ii) above may not be waived at any time by the Holder. 
  

	 	9.	Denominations; Transfer; Exchange. 

  

 A-3-9 

 The Securities are in fully registered form, without coupons, in denominations of $1,000 of
Principal Amount and integral multiples of $1,000. A Holder may transfer or exchange Securities in accordance with the Indenture. The Registrar may require a Holder, among other things, to furnish appropriate endorsements and transfer documents and
to pay any taxes and fees required by law or permitted by the Indenture. The Registrar need not transfer or exchange any Securities selected for Mandatory Conversion (except, in the case of a Security to be converted in part, the portion of the
Security not to be converted) or any Securities in respect of which a Fundamental Change Purchase Notice has been given and not withdrawn (except, in the case of a Security to be purchased in part, the portion of the Security not to be purchased).

  

	 	10.	Persons Deemed Owners. 

 The
registered Holder of this Security may be treated as the owner of this Security for all purposes. 
  

	 	11.	Unclaimed Money or Securities. 

The Trustee and the Paying Agent shall return to the Company upon written request any money or securities held by them for the payment of
any amount with respect to the Securities that remains unclaimed for two years, subject to applicable unclaimed property law. After return to the Company, Holders entitled to the money or securities must look to the Company, for payment as general
creditors unless an applicable abandoned property law designates another person. 
  

	 	12.	Amendment; Waiver. 

 Subject to
certain exceptions set forth in the Indenture, (i) the Indenture or the Securities may be amended with the written consent of the Holders of at least a majority in aggregate Principal Amount of the Securities at the time outstanding and
(ii) certain Defaults may be waived with the written consent of the Holders of a majority in aggregate Principal Amount of the Securities at the time outstanding. Subject to certain exceptions set forth in the Indenture, without the consent of
any Securityholder, the Company and the Trustee may amend the Indenture or the Securities so long as such changes, other than those in clause (ii), do not adversely affect the interest of Securityholders (i) to cure any ambiguity, omission,
defect or inconsistency, (ii) to comply with Article V or Section 10.12 of the Indenture, (iii) to evidence and provide for the acceptance of appointment under the Indenture by a successor Trustee, or (iv) to comply with any
requirement of the SEC in connection with the qualification of the Indenture under the TIA. 
  

	 	13.	Defaults and Remedies. 

 Under
the Indenture, Events of Default include, in summary form, (i) default in the payment of any interest or Liquidated Damages, if any, on any Securities when the same becomes due and payable and such default continues for 30 days;
(ii) default in payment of the Principal Amount or Fundamental Change Purchase Price in respect of the Securities when the same becomes due and payable; (iii) failure by the Company in the performance, or breach, of any of the
Company’s other covenants in the Indenture which are not remedied within 45 days; (iv) defaults by the Company in the payment at final maturity (giving effect to any applicable 

 

 A-3-10 

 
grace periods and any extension thereof) of the stated principal amount of any of the Company’s or its Subsidiaries indebtedness, or acceleration of the final stated maturity of any such
indebtedness (which acceleration is not rescinded, annulled or otherwise cured within 10 days of receipt by the Company or such Subsidiary of notice of any such acceleration) if the aggregate principal amount of such indebtedness aggregates
$10,000,000 or more at any time; (v) the Company or a Significant Subsidiary fails to pay when due any final, non-appealable judgment (other than any judgment as to which a reputable insurance company has accepted full liability) aggregating in
excess of $15,000,000, which judgments are not stayed, bonded or discharged within 60 days after its entry; (vi) failure by the Company to issue Common Stock upon conversion of Securities by a Holder or upon a Mandatory Conversion in accordance
with the provisions of the Indenture and the Securities; (vii) a Guarantee by a Guarantor that is a Significant Subsidiary ceases to be or is asserted by the Company or any Guarantor not to be in full force and effect (other than in accordance
with the terms of the Indenture and such Guarantees); and (viii) certain events of bankruptcy or insolvency. 

Securityholders may not enforce the Indenture or the Securities except as provided in the Indenture. The Trustee may refuse to enforce
the Indenture or the Securities unless it receives reasonable indemnity or security. Subject to certain limitations, Holders of a majority in aggregate Principal Amount of the Securities at the time outstanding may direct the Trustee in its exercise
of any trust or power. The Trustee may withhold from Securityholders notice of any continuing Default (except a Default in payment of amounts specified in clause (i) or (ii) above) if it determines that withholding notice is in their
interests. 
  

	 	14.	Trustee Dealings with the Company. 

Subject to certain limitations imposed by the TIA, the Trustee under the Indenture, in its individual or any other capacity, may become
the owner or pledgee of Securities and may otherwise deal with and collect obligations owed to it by the Company or its Affiliates and may otherwise deal with the Company or its Affiliates with the same rights it would have if it were not Trustee.

  

	 	15.	No Recourse Against Others. 

 A
director, officer, employee or shareholder, as such, of the Company shall not have any liability for any obligations of the Company under the Securities or the Indenture or for any claim based on, in respect of or by reason of such obligations or
their creation. By accepting a Security, each Securityholder waives and releases all such liability. The waiver and release are part of the consideration for the issue of the Securities. 

 

	 	16.	Authentication. 

 This Security
shall not be valid until an authorized signatory of the Trustee manually signs the Trustee’s Certificate of Authentication on the other side of this Security. 
  

	 	17.	Abbreviations. 

 Customary
abbreviations may be used in the name of a Securityholder or an assignee, such as TEN COM (“tenants in common”), TENENT (“tenants by the entireties”), JT 

 

 A-3-11 

 
TEN (“Joint tenants with right of survivorship and not as tenants in common”), CUST (“custodian”) and U/G/M/A (“Uniform Gift to Minors Act”). 

 

	 	18.	Governing Law. 

 THE LAWS OF THE
STATE OF NEW YORK SHALL GOVERN THE INDENTURE AND THIS SECURITY. 
 The Company will furnish to any Securityholder upon written
request and without charge a copy of the Indenture which has in it the text of this Security in larger type. Requests may be made to: 

YRC Worldwide Inc. 

10990 Roe Avenue 

Overland Park, KS 66211 

Attn.: Chief Financial Officer 
  

 A-3-12 

 ASSIGNMENT FORM 

To assign this Security, fill in the form below: I or we assign and transfer this Security to: 

 

			
		  	  

		  	(Insert assignee’s soc. sec. or tax ID no.)
		
		  	  

		  	  

		  	  

		  	(Print or type assignee’s name, address and zip code)

			
		
	and irrevocably appoint:	  	  

	agent to transfer this Security on the books of the Company. The agent may substitute another to act for him.

 

 A-3-13 

 CONVERSION NOTICE 

To convert this Security into Common Stock of the Company, check the box [    ] 

To convert only part of this Security, state the Principal Amount to be converted (which must be $1,000 or an integral multiple of
$1,000): 
 If you want the stock certificate made out in another person’s name fill in the form below: 

 

	
	  

	(Insert the other person’s soc. sec. tax ID no.)
	
	  

	  

	  

	(Print or type other person’s name, address and zip code)

			
		
	Your Signature:	 	  

									
					
	Date:	 	  
	 		 		 	

			
	
	(Sign exactly as your name appears on the other side of this Security)
	
	Signature Guaranteed
	
	Participant in a Recognized Signature Guarantee Medallion Program

  

					
		 	By:	 	  

		 		 	Authorized Signatory

  

 A-3-14 

 GUARANTEE 

Subject to the limitations set forth in the Indenture, the Guarantors (as defined in the Indenture referred to in this Security and each
hereinafter referred to as a “GUARANTOR,” which term includes any successor or additional Guarantor under the Indenture) have jointly and severally, irrevocably and unconditionally guaranteed (a) the due and punctual payment of the
principal (and premium, if any) of and interest (including Liquidated Damages, if any, Restricted Interest paid in shares of Common Stock, if any, and Make Whole Premium, if any), on the Securities, whether at Stated Maturity, by acceleration, call
for Mandatory Conversion, upon a Fundamental Change Offer, purchase or otherwise, (b) the due and punctual payment of interest on the overdue principal of and interest, on the Securities to the extent lawful, (c) the due and punctual
performance of all other Obligations of the Company and the Guarantors to the Holders and to the Trustee under the Indenture and the Securities and (d) in case of any extension of time of payment or renewal of any Securities or any of such
other Obligations, the same will be promptly paid in full when due or performed in accordance with the terms of the extension or renewal, whether at Stated Maturity, by acceleration, call for Mandatory Conversion, upon a Fundamental Change Offer,
purchase or otherwise. 
 Payment on each Security is guaranteed, jointly and severally, by the Guarantors pursuant to
Article XI of the Indenture and reference is made to such Indenture for the precise terms of the Guarantees. 
 The
Obligations of each Guarantor are limited to the maximum amount as will, after giving effect to such maximum amount and all other contingent and fixed liabilities of such Guarantor, and after giving effect to any collections from or payments made by
or on behalf of any other Guarantor in respect of the Obligations of such other Guarantor under its Guarantee or pursuant to its contribution Obligations under the Indenture, result in the Obligations of such Guarantor under its Guarantee not
constituting a fraudulent conveyance or fraudulent transfer under any applicable federal or state law or not otherwise being void, voidable or unenforceable under any applicable bankruptcy, reorganization, receivership, liquidation or other similar
legislation or legal principles under any applicable federal or foreign law. Each Guarantor that makes a payment or distribution under a Guarantee shall be entitled to a contribution from each other Guarantor in a pro rata amount based on the
Adjusted Net Assets of each Guarantor. 
 Guarantors may be released from their Guarantees upon the terms and subject to the
conditions provided in the Indenture. 
 The Guarantee shall be binding upon each Guarantor and its successors and assigns and
shall inure to the benefit of the Trustee and the Holders and, in the event of any transfer or assignment of rights by any Holder or the Trustee, the rights and privileges herein conferred upon that party shall automatically extend to and be vested
in such transferee or assignee, all subject to the terms and conditions in the Indenture. 
 This notation of Guarantee may be
executed in any number of counterparts, each of which shall be an original, but such counterparts shall together constitute but one and the same instrument. 
  

 A-3-15 

			
	GUARANTORS:
	
	[                            
    ]
		
	By:	 	  

	Name:	 	  

	Title:	 	  

	
	[                            
    ]
		
	By:	 	  

	Name:	 	  

	Title:	 	  

	
	[                            
    ]
		
	By:	 	  

	Name:	 	  

	Title:	 	  

	
	[                            
    ]
		
	By:	 	  

	Name:	 	  

	Title:	 	  

 

 A-3-16 

 SCHEDULE I 

YRC WORLDWIDE INC. 

6% Convertible Senior Notes due 2014 
  

							
	 DATE
	  	PRINCIPAL AMOUNT	 	 	NOTATION
	 [            ], 201[    ]
	  	$	[    	] 	 	
		  				 	
		  				 	
		  				 	
		  				 	
		  				 	

  

 A-3-17 

 EXHIBIT A-4 

[FORM OF CERTIFICATED SECURITY] 

THIS SECURITY (OR ITS PREDECESSOR) WAS ORIGINALLY ISSUED IN A TRANSACTION EXEMPT FROM REGISTRATION UNDER THE UNITED STATES SECURITIES ACT
OF 1933, AS AMENDED (THE “SECURITIES ACT”), AND THIS SECURITY AND THE COMMON STOCK DELIVERABLE UPON CONVERSION HEREOF MAY NOT BE OFFERED, SOLD OR OTHERWISE TRANSFERRED IN THE ABSENCE OF SUCH REGISTRATION OR AN APPLICABLE EXEMPTION
THEREFROM. EACH PURCHASER OF THIS SECURITY IS HEREBY NOTIFIED THAT THE SELLER OF THIS SECURITY MAY BE RELYING ON THE EXEMPTION FROM THE PROVISIONS OF SECTION 5 OF THE SECURITIES ACT. 

THE HOLDER OF THIS SECURITY AGREES FOR THE BENEFIT OF THE COMPANY THAT (A) THIS SECURITY MAY BE OFFERED, RESOLD, PLEDGED OR
OTHERWISE TRANSFERRED, ONLY (I) TO A PERSON WHOM THE SELLER REASONABLY BELIEVES IS A QUALIFIED INSTITUTIONAL BUYER (AS DEFINED IN RULE 144A UNDER THE SECURITIES ACT) OR AN ACCREDITED INVESTOR (AS DEFINED IN RULE 501 UNDER THE SECURITIES ACT) IN
A TRANSACTION EXEMPTION FROM THE REGISTRATION REQUIREMENTS UNDER THE SECURITIES ACT, (II) PURSUANT TO AN EXEMPTION FROM REGISTRATION UNDER THE SECURITIES ACT PROVIDED BY RULE 144 THEREUNDER (IF AVAILABLE) OR (III) PURSUANT TO AN EFFECTIVE
REGISTRATION STATEMENT UNDER THE SECURITIES ACT, IN EACH OF CASES (I) THROUGH (III) IN ACCORDANCE WITH ANY APPLICABLE SECURITIES LAWS OF ANY STATE OF THE UNITED STATES, AND (B) THE HOLDER WILL, AND EACH SUBSEQUENT HOLDER IS REQUIRED TO,
NOTIFY ANY PURCHASER OF THIS SECURITY FROM IT OF THE RESALE RESTRICTIONS REFERRED TO IN (A) ABOVE. 
 THE FOREGOING LEGEND
MAY BE REMOVED FROM THIS SECURITY ON SATISFACTION OF THE CONDITIONS SPECIFIED IN THE INDENTURE. 
  

 A-4-1 

 YRC WORLDWIDE INC. 

6% Convertible Senior Notes due 2014 
  

			
	No.: [        ]	  	CUSIP: 984249 AA0
		
	Issue Date: [            ], 201[    ]	  	Principal Amount: $[        ]

YRC WORLDWIDE INC., a Delaware corporation, promises to pay to [            ]
or registered assigns, the Principal Amount of [            ] Dollars ($[            ]), on February 15, 2014 (the
“Stated Maturity”), subject to the further provisions of this Security set forth on the reverse hereof, which further provisions shall for all purposes have the same effect as if set forth at this place. This Security is convertible as
specified on the other side of this Security. 
 Interest Payment Dates: February 15 and August 15, commencing
August 15, 2010 
 Record Dates: February 1 and August 1 (August     , 2010 in
the case of the August 15, 2010 interest payment date in respect of Securities originally issued on August     , 2010) 

 

			
	YRC WORLDWIDE INC.
		
	By:	 	  

	Name:	 	  

	Title:	 	  

 

 A-4-2 

 TRUSTEE’S CERTIFICATE OF AUTHENTICATION 

This is one of the Securities referred to in the within-mentioned Indenture. 

U.S. BANK NATIONAL ASSOCIATION, as Trustee 
  

			
	By:	 	  

		 	Authorized Signatory

					
			
		 	Dated:	 	  

[FORM OF REVERSE SIDE IS IDENTICAL TO EXHIBIT A-3]Second Amended and Restated Marketing Agreement

 Exhibit 10.1 

Execution Version 

[*] DESIGNATES PORTIONS OF THIS DOCUMENT THAT HAVE BEEN OMITTED PURSUANT TO A REQUEST FOR CONFIDENTIAL TREATMENT FILED SEPARATELY WITH THE SECURITIES AND
EXCHANGE COMMISSION. 
 SECOND AMENDED AND RESTATED MARKETING AGREEMENT 

This Second Amended and Restated Marketing Agreement (the “Agreement”) dated as of November 16, 2009 is by and between Jackson Hewitt Inc.
whose address is 3 Sylvan Way, Parsippany, New Jersey 07054 (“Company”) and MetaBank d/b/a Meta Payment Systems whose address is 5501 Broadband Lane, Sioux Falls, South Dakota 57108 (“Bank”). Each may be referred to as a
“Party” or collectively as “Parties.” Capitalized terms not defined in the context of a provision of this Agreement have the meanings set forth in Article I. 

RECITALS 
 WHEREAS,
Company and Bank are parties to that certain Card Marketing Agreement, dated December 10, 2007, as first amended and restated on November 17, 2008 (“Original Agreement”); 

WHEREAS, Company (i) is the franchisor of the Jackson Hewitt Tax
Service® tax preparation system to independently owned and operated franchisees (“Franchisees”) and
(ii) through Tax Services of America, Inc., a wholly owned subsidiary, owns and operates certain Jackson Hewitt Tax Service locations (“Corporate Stores,” and together with Franchisees, “Operators”); 

WHEREAS, the Operators provide income tax return preparation with electronic filing and related services to their customers (“Customers”);

 WHEREAS, Bank is a duly registered principal member of the MasterCard, Discover, and the Visa payment card associations (each a
“System” and, collectively, the “Systems”) and is authorized to provide the Programs; 
 WHEREAS, Company desires to offer
the Programs to (i) Customers, (ii) employees of Franchisees, Company, and Company’s affiliates (collectively, the “Employees”), and (iii) certain other eligible Persons; and 

WHEREAS, Company and Bank wish to amend and restate the Original Agreement on the terms and conditions set forth herein. 

NOW, THEREFORE, in consideration of the mutual covenants and conditions hereinafter set forth, the receipt and sufficiency of which is acknowledged, the
Parties, intending to be legally bound, agree as follows: 
 ARTICLE I – DEFINITIONS 

Except as otherwise specifically indicated, the following terms shall have the following meanings in this Agreement (such meanings to be equally
applicable to both the singular and plural forms of the terms defined): 
 “Applicable Law” means, collectively, (i) the Rules,
(ii) the Guidelines, and (iii) all other federal, state and local statutes, codes, regulations, rules, laws, published regulatory guidelines and judicial or administrative orders and interpretations which are applicable to the Cards,
Programs, and each Party in the performance of its obligations under this Agreement, as they may be modified from time to time. 

“Applicant” means any Person who applies for a Card or Credit Product. 

“Business Day” means any day other than a Saturday, Sunday, legal holiday or other day on which banks in the State of South Dakota are required
or permitted by law to be closed. 
 “Card” or “iPower Card” means a non-personalized or personalized System branded,
prepaid, reloadable, debit card bearing Company Intellectual Property issued within a Card Program by Bank. 
 “Card Deliverables”
means the Cards, Cardholder Agreements, Card Packets, and all disclosures, consents and procedures required under Applicable Law with respect to a Card Program. 
  

 1 

 Execution Version 

 

 “Card Packet” means the Card, Card carrier, Card activation sticker on the Card, welcome
brochure or letter, Cardholder Agreement, Bank’s privacy policy, related promotional material (as mutually agreed), and the outer envelope and such other materials as Bank and Company mutually agree. 

“Card Processor” means any Person engaged from time to time by Bank to (i) produce, emboss and deliver Cards, (ii) assemble
enrollment kits, (iii) effect and process Cardholders’ transactions on the Cards, and (iv) perform any other Processing Services on behalf of Bank with respect to a Card Program. 

“Card Program” means the iPower Card for Disbursements Program described in Exhibit A-1 or the iPower Card with iAdvance Program
described in Exhibit A-2 (collectively, the “Card Programs”). 
 “Card Services” means the prepaid card services
provided by Bank to Cardholders through use of the Cards, and all customer service provided by Bank to Cardholders in connection with the Cards, all as set forth in the Cardholder Agreement or this Agreement. 

“Cardholder” means any Person to whom a Card is issued. 

“Cardholder Agreement” means the agreement between Bank and a Cardholder governing the terms and use of a Card. 

“Cardholder Funds” means the funds available for use by a Cardholder from Loads and/or Credit Disbursements after recording the debits and
credits with respect to transactions originated by or on behalf of a Cardholder. 
 “Contract Year” means a period of twelve
consecutive months beginning on the execution date of this Agreement or each anniversary of the execution date of this Agreement, whichever is applicable, and ending on the day immediately preceding the anniversary of the execution date of this
Agreement. 
 “Credit Agreement” means the agreement between a Cardholder and Bank setting forth the terms and conditions applicable
to each Credit Product Program. A copy of the Credit Agreement for each Credit Product Program is appended as an attachment to the exhibit describing each such Credit Product Program. 

“Credit Disbursement” means the disbursement of loan advances under Credit Product Programs. 

“Credit Documents” means the Credit Agreement, Credit Product application (including any acknowledgment or consent, to the extent applicable)
and any other documents that evidence a Cardholder’s obligation to repay funds advanced by Bank to Cardholder under a Credit Product Program. For avoidance of doubt, the term Credit Documents shall not include any Company documents prepared in
connection with any tax, budgeting, planning services, or related promotional offers, coupons, sweepstakes, and the like provided by Company to Customers, Employees or other Persons. 

“Credit Processor” means any Person engaged from time to time by Bank to (i) effect and process transactions initiated by or on behalf of
a Cardholder with respect to a Credit Product Program, and (ii) provide any other Processing Services on behalf of Bank with respect to the Credit Products. 

“Credit Products” or “Credit Product Programs” means all credit programs provided by Bank to Customers, Employees, and other Persons,
the financial terms of which are set forth on an exhibit to this Agreement. The term “Credit Products” is currently limited to the iAdvance Credit Product (as described in Exhibit A-3) and the iPower Plus Line of Credit Product (as
described in Exhibit A-4). 
 “Credit Services” means the services provided by Bank to Cardholders in connection with a Credit
Product Program, and all customer service provided by Bank to Cardholders in connection therewith, all as set forth in the applicable Credit Agreement or this Agreement. 

“Effective Date” means December 10, 2007, the date the Original Agreement first went into effect. 

“Funds Transfer Information” means information provided to Bank by Company so that Bank can credit or debit the Omnibus Account in connection
with the Cardholder Funds made available to each Cardholder. 
 “Intellectual Property” means all Marks, and patents, copyrights,
other information, art or design work, copy or other material for which a Party holds intellectual property rights, and all trade secrets, confidential and proprietary information, business models, methods of doing business, know-how and all other
intellectual property rights. 
 “Load” means that value has been added to a Card from a source other than Credit Disbursements.

  

					
	Confidential	 	2	 	

 Execution Version 

 

 “Mark” means the service marks and trademarks of each member of the System, Bank, and Company,
including but not limited to, the names and other distinctive marks or logos which identify the Systems, Bank, and Company. For avoidance of doubt, any brand names used to market the Cards or the iPower Plus Line of Credit Program, whether
registered or unregistered, including but not limited to, the names “iPower Plus” and “MoneyPower”, or such other names as may be used from time to time hereafter, shall be considered Marks of Company. Likewise, any brand names
used to market the iAdvance Credit Program, whether registered or unregistered, shall be considered Marks of Bank. 
 “Marketing
Materials” shall mean any marketing material, advertising pieces, sales literature, scripts, and other materials, including but not limited to, email solicitation messages, published advertising (such as newspaper and magazine advertisements),
Internet media, telemarketing scripts, television or radio advertisements, brochures, card designs, disclosures, frequently asked questions, interview or public speaking scripts and talking points, sales materials, and press releases, produced by
Company and used by Company and/or Operators relating to a Program (which materials shall expressly exclude any and all materials included in the Card Packet, and any other materials Bank may, in its discretion, produce and or distribute to
prospective Applicants or Cardholders in accordance with the terms of the Agreement). 
 “Omnibus Account” means an account
(i) that is insured by the Federal Deposit Insurance Corporation, (ii) that is created and established by Bank on behalf of Cardholders at Bank in connection with the Programs, and (iii) into which funds Loads and Credit Disbursements
will be deposited to provide Cardholders access to Cardholder Funds. 
 “Person” means, as the context requires, a human being and/or
any firm, corporation, partnership (including, without limitation, general partnerships, limited partnerships, and limited liability partnerships), limited liability company, joint venture, business trust, association or other legal entity other
than a Party. 
 “Pre Tax Season” means the period beginning on [*] and ending on [*] of the next year, or
such other period as may otherwise be mutually agreed upon by the Parties. 
 “Processing Services” means those services described
herein or commonly performed under the management and direction of Bank by a Card Processor or Credit Processor which are necessary to manage a Program and process transactions in accordance with Applicable Law. Such services shall include but shall
not be limited to: set-up and maintenance of a Program and Cards, transaction authorization, processing, clearing and Settlement, System access, Card Services, Credit Services, Cardholder dispute resolution, collections, System compliance,
regulatory compliance, security and fraud control, and activity reporting. 
 “Program” means a Card Program or a Credit Product
Program (collectively, the “Programs”). 
 “Provider” means the financial institution(s) identified by Company, from time to
time, as a provider of Tax Related Financial Products. 
 “Receivables” means the outstanding principal balance and finance charges
owed to Bank by Cardholders under a Credit Product Program. 
 “Receivables Purchase Date” means each date upon which Company
consummates the purchase of Receivables through payment of the Receivables Purchase Amount (as defined in Section 2.3). 
 “Regulatory
Authority” means, as the context requires, any System; the State of South Dakota; the Office of Thrift Supervision; the Federal Reserve Board; the Federal Deposit Insurance Corporation, and any federal or state agency having jurisdiction over
Bank or Company. 
 “Rules” means, as applicable, the by-laws and operating rules of any System member and Bank’s published
policies and procedures applicable to the Programs, as promulgated by Bank’s Board of Directors in good faith to ensure Bank’s safety and soundness. 

“Settlement” means the movement and reconciliation of funds between Bank and System members in accordance with the Rules, and a Provider.

 “Tax Refund” means a refund by a taxing authority of funds paid by a Customer in excess of such Customer’s tax liability to
such taxing authority. 
 “Tax Related Financial Products” means loan and non-loan products provided by Providers to Customers from
time to time through Operators. As of the date of this Agreement, Tax Related Financial Products consist of assisted refunds, refund anticipation loans, and Money Now loans. 

 

					
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 “Tax Season” means the period beginning on January 2 or on such later date as the parties
mutually agree upon and ending on April 15th or on such later date as the Internal Revenue Service permits the filing of federal income tax returns without the taxpayer requesting an extension. Unless otherwise specified, the term “Tax
Season” shall also include the corresponding Pre Tax Season. 
 “Term Year” means any calendar year during the Term of this
Agreement beginning January 1 and ending December 31, except that the first Term Year shall mean the period beginning on the Effective Date of this Agreement and ending on December 31 of the next calendar year. 

ARTICLE II – PRODUCTS 

Section 2.1 Bank and Company have agreed to provide the Programs described in Exhibit A-1, Exhibit A-2, Exhibit A-3 and Exhibit
A-4, beginning on one or more mutually agreeable dates after the Effective Date pursuant to the terms described in such Exhibits. 

Section 2.2 Upon completion of development and testing, Bank intends to offer additional programs during the Term, including, without limitation,
(a) a graduation feature of the iAdvance Credit Product Program currently known as iAdvance Choice, as briefly described in Exhibit A-3, (b) the iPower Card Savings Program, as briefly described in Exhibit A-5, (c) a rewards
program currently known as the iPower Rewards Program, and (d) any other customized programs that the Parties may mutually agree to make available to Customers, Employees and other Persons during the Term. Any additional programs provided by
Bank pursuant to this Agreement, including the proposed programs described in this Section, shall be separately described and agreed to in writing by the Parties and attached as exhibits to this Agreement. Nothing in this Section 2.2 shall
constitute a binding obligation on Bank to offer such additional programs. 
 Section 2.3 If Company wishes to purchase an ownership
interest in Receivables in any Credit Product Program, Company shall send written notice to Bank (a “Receivables Purchase Notice”). Any Receivables Purchase Notice shall specify the ownership percentage of Receivables Company wishes to
purchase with respect to each Credit Product Program. Such ownership percentage shall be not less than [*] nor more than the Maximum Receivables Purchase Percentage of each of the then-outstanding Receivables (the “Receivables Purchase
Amount”) for that Credit Product Program. The “Maximum Receivables Purchase Percentage” for each Receivable generated under a Credit Product Program shall be equal to: (a) [*] of each then-outstanding Receivable, or (b) [*]
of each then-outstanding Receivable, but only if Company is eligible for exclusivity for such Credit Product Program at the time it sends a Receivables Purchase Notice to Bank. Beginning on the date Bank receives a Receivables Purchase Notice, Bank
and Company shall begin negotiating in good faith the terms and conditions of an agreement pursuant to which Bank shall sell, and Company shall purchase, the Receivables Purchase Amount (the “Sale Agreement”). If the Parties execute a Sale
Agreement, subsequent purchases of ownership interests in Receivables generated by each Credit Product Program shall be governed by such Sale Agreement, as the Parties may agree to modify it in an exhibit attached to the Sale Agreement. It is agreed
that if a definitive Sale Agreement is not executed by the parties, Company shall have no obligation or right to purchase Receivables. Bank shall further refrain from selling any ownership interest in any Receivables to [*] or [*], or any affiliate
thereof, including any bank or financial institution directly or indirectly owned by such company. 
 Section 2.4. Subject to Bank approval
and provided such features and enhancements comply with Applicable Law, Bank agrees to use commercially reasonable efforts to introduce new features to or otherwise enhance a Card Program within a reasonable time and upon mutually agreeable terms
after receipt of Company’s reasonable request. 
 ARTICLE III 

ARTICLE III – DUTIES OF BANK 

Section 3.1 General. 
 Bank shall perform
through itself, or with Company’s prior written approval, the Bank’s processors or affiliates, all Processing Services, including, without limitation, the following: 

(a) establish, maintain and manage the relationship between Bank, as the issuer of the Cards, and Applicants and Cardholders; 

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 (c) prepare the Credit Documents related to the Credit Products, which shall be reproduced and provided
to Applicants by Operators exactly as agreed upon by the Parties, and, in the case of the iPower Line of Credit Program, signed by Applicants and, if applicable, the joint filer pursuant to Applicable Law; 

(d) replenish non-personalized Card stock upon request by Company no later than December 15 of each year, as required by a Card Program at any other
time of the year, or as otherwise mutually agreed upon by the Parties; 
 (e) distribute, as mutually agreed to ensure agreed upon delivery
deadlines, (i) Card Packets and applicable Credit Documents (“Program Inventory”) to Company, Operators or otherwise (at Company’s reasonable discretion), (ii) any subsequent disclosures required to be provided to
Cardholders under the terms of the Cardholder Agreement, Credit Agreement and/or Applicable Law or this Agreement, (iii) electronic transaction histories to Cardholders that detail the activity on such Cardholder’s Card, and
(iv) periodic statements to participating Cardholders that detail the transaction history and rate information for each Credit Product Program in which they are enrolled; provided that with respect to subpart (i) in this
Section 3.1(e), overnight delivery shall be the method of distribution if needed to ensure an Operator has sufficient supply of materials at all times during Tax Season; 

(f) provide a Card manufacturing and embossing schedule upon mutual consent for the 2009/2010 Tax Season and for each subsequent Tax Season; 

(g) deliver to Company’s processing centers the number of Cards that Bank and Company mutually agree is sufficient to meet reasonably anticipated
demand; 
 (h) subject to Section 3.10, receive and process Funds Transfer Information and make funds available via a Load or Credit
Disbursement for a Cardholder such that Cardholder Funds are available within one hour of Bank’s receipt of such Cardholder’s Funds Transfer Information; 

(i) at Bank’s expense, conduct all Office of Foreign Assets Control screening upon receipt of Funds Transfer Information; 

(j) authorize and effect credits to and debits from Cardholder Funds in connection with transactions initiated on Cards by or on behalf of Cardholders,
and maintain (or cause to be maintained on its behalf) records of such transactions and fees related thereto, consistent with industry standards; 

(k)(i) include written disclosures in each Card Packet that lists all actions a Cardholder should take in the event such Cardholder’s Card or PIN is
damaged, lost or stolen and, (ii) upon receiving notice from a Cardholder that his or her Card or PIN has been damaged, lost or stolen, take prompt action to block the Card and promptly issue a replacement Card in accordance with Applicable
Law. Cards may be delivered via express delivery upon request by and at the sole cost of the Cardholder; 
 (l) maintain in full force and
effect all licenses, permits and other governmental authorizations required of it to perform its obligations under this Agreement; 
 (m) comply
with all the terms and conditions set forth in the Cardholder Agreement, the Credit Documents, the provisions of this Agreement, as the same may hereafter be amended in accordance with the terms of this Agreement, and Applicable Law in connection
with the conduct of its business and its participation in each Program (including the provision of Processing Services); 
 (n) ensure that the
Processing Services comply with Applicable Law, including, but not limited to, consumer protection laws, laws that regulate unfair and deceptive acts and practices, anti-money laundering laws and abandoned property laws; 

(o) ensure that all Card Deliverables and Credit Documents comply with Applicable Law; 

(p) promptly give written notice to Company of any material adverse change in the business, properties, assets, operations or condition, financial or
otherwise, and any pending, or threatened litigation involving a Program; 
 (q) own or otherwise hold valid rights to use its Marks that are
used in connection with a Program; 
 (r) maintain and protect the confidentiality of Customer Information (as defined in Section 9.3)
furnished to Bank by (or on behalf of) Company, Operators, Customers, Employees or other Persons; 
  

					
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 (s) provide to Company such documentation and information that Company may reasonably request to confirm
Bank’s compliance with its obligations under this Agreement; 
 (t) comply with Bank’s privacy policy. 

Section 3.2 Documentation for Programs 

(a) Initial Program Documentation. 

(i) With respect to the iAdvance Credit Product Program, the iPower Card Savings Program and any additional programs the Parties may
mutually agree to offer to Cardholders year round, Bank, at its sole expense, shall design and provide to Company for review and reasonable suggestion and comment the proposed form and content of all Card Deliverables, Credit Documents, or iPower
Card Savings Agreement, whichever is applicable (“the Program Documentation”), for each such Program at least thirty (30) days prior to implementation of any such Program. 

(ii) With respect to the Card Programs, iPower Plus Line of Credit Program and any additional programs the Parties may mutually agree to
offer only during a Tax Season, Bank, at its sole expense, shall design and provide to Company for review and reasonable suggestion and comment the proposed form and content of all Program Documentation for each such Program. Bank shall use
reasonable efforts to provide all such Program Documentation to Company for review and reasonable suggestion and comment prior to September 1 of each upcoming Tax Season during the Term. 

(b) Changes to Program Documentation. 

(i) The Program Documentation relating to the Programs described in Section 3.2(a)(i) may be subsequently changed from time to time
by Bank in its sole discretion as Bank deems necessary. 
 (ii) Any changes to the Program Documentation for any for the
applicable Programs described in 3.2(a)(ii) shall be provided by Bank to Company in writing at least thirty (30) days prior to the proposed change becoming effective (or such shorter time as may be required by a Regulatory Authority) by Bank
delivering to Company a written notice of change that includes (i) a summary of the changes to the Program Documentation and the date when such changes are proposed to go into effect and (ii) the reason for the changes. Company may object
to such changes if Company determines that Bank’s proposed changes violate Applicable Law or that such changes will have a significant adverse economic impact on Company (each a “Permissible Reason”). If Company objects to the
proposed changes, Company must notify Bank by providing a written notice of objection within ten (10) Business Days of Company’s receipt of Bank’s written notice of change. Company’s written notice of objection must state the
Permissible Reason for the objection and include written support for its determination. Following Bank’s receipt of Company’s notice of objection, the Parties shall use commercially reasonable efforts to work together to develop mutually
acceptable changes that will satisfy Company’s objections. If the Parties are unable to develop mutually acceptable changes to the Program Documentation, either Party may terminate the Program to which the proposed changes relate pursuant to
Section 8.3 of this Agreement. If for any reason, Company fails to respond to Bank with a notice of objection within the required time frame, such changes to the Program Documentation shall be deemed approved. 

Section 3.3 Designated Contact. 
 Bank
agrees to designate a program manager who shall serve as the primary contact for Company regarding the Programs, and to provide such other technical and operational support as Company may reasonably request to implement and manage the operation of
the Programs. 
 Section 3.4 Customer Service. 

(a) Cardholder Support. Bank shall perform all customer service functions with respect to the Programs. Each Card (and any Cardholder communication
relating thereto) shall identify a toll-free telephone number and Internet website address through which Cardholders may obtain information and make inquiries regarding the Cards and Credit Products. Specifically, during the Term, Bank shall
(i) maintain a toll free telephone number with Interactive Voice Response (“IVR”) service (in English and, except in the case of the iAdvance Credit Product, Spanish) and Internet websites for Cardholders to check available balances,
transactions, or request a new PIN, or request Credit Disbursements (if applicable), which service shall be available 24 hours per day, seven days per week; and (ii) provide live operator customer service (in English and, except in the case of
the iAdvance Credit Product, Spanish) for the Card Programs through the IVR service Monday through Friday 7 a.m. – 1 a.m., Saturday and Sunday 8 a.m. – 8 p.m. (with the exception of holidays and in all

  

					
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cases, Eastern time) and, with respect to any Credit Product, at such times as the parties shall mutually agree upon. Bank shall service all inquiries and matters relating to the Cards and Credit
Products in a prompt and professional manner in accordance with industry standards of practice, and in compliance with Applicable Law. Without limiting the foregoing, Bank shall use commercially reasonable efforts to respond to Cardholder inquiries
in accordance with the service level agreements (“SLAs”) established between Bank and the Card Processor or Credit Processor, which SLAs are attached hereto as Exhibit B. Bank shall send an updated copy of such SLAs to Company upon
any revision of such SLAs. At all other times, Bank shall provide customer service levels that are customary for debit card providers based on the call forecasting provided by Bank to Company. Notwithstanding anything in this Agreement to the
contrary, if the actual call volumes for the Card Programs or the iPower Plus Line of Credit Program at any time exceed the call volumes forecasted by Company by more than ten percent (10%) on a daily basis, to the extent such increase is not
substantially caused by Bank, the Card Processor or a Credit Processor, the SLAs contained in Exhibit B pertaining to call center support with respect to the Program(s) shall not apply for any daily calls if actual daily call volume exceeds
forecasted daily call volume by more than ten percent (10%). However, in such event or if (i) the specific SLAs set forth in Section 3(d) of Exhibit B are not met, or (ii) the queue size of the number of Cardholders on hold waiting
for customer service for more than fifteen minutes is in excess of ten (10), Bank shall be required to perform the steps outlined set forth on Exhibit C to mitigate the impact of the excess call volume on customer support. Bank shall provide
appropriate reports to confirm Bank’s compliance with the SLAs and other performance requirements outlined in Exhibit B. 
 (b) Operator
Support. During the Term, maintain a toll free telephone number (separate from the telephone number established and maintained by Bank pursuant to Section 3.5(a)), with live operator customer service (in English and, except in the case of the
iAdvance Credit Product, Spanish) for Operators to obtain information and make inquiries regarding the Programs, including the Cards, Credit Products, Processing Services and the terms and conditions set forth in the Cardholder Agreement and Credit
Documents, which service shall be available (i) Monday through Friday 7 a.m. – 1 a.m., Saturday and Sunday 8 a.m. – 8 p.m. (with the exception of holidays and in all cases, Eastern time) and (ii) during all times during the Term,
Monday through Friday 9 a.m. – 5 p.m. to provide such information and to handle such inquiries (with the exception of holidays and for each U.S. time zone). Bank shall service all inquiries of the Operators in a prompt and professional manner
in accordance with industry standards of practice, and in compliance with Applicable Law. At all other times, Bank shall provide customer service levels that are customary for debit card providers and shall require that all customer service
representatives are sufficiently familiar with all aspects of the Programs. 
 (c) Call Referrals. Company shall refer all Cardholder inquiries
regarding the Programs, Card Services, or Credit Services to the toll-free phone number provided to it by Bank. Bank shall refer all inquiries regarding the status of any Cardholder’s Tax Refund or Tax Related Financial Product and all other
inquiries that are unrelated to the Programs, Card Services, or Credit Services to Company’s customer service call center or to the relevant Provider call center, as applicable. Bank shall handle all inquiries or disputes relating to the
Programs, Card Services or Credit Services, and Company shall handle all Cardholder inquiries or disputes relating to Company’s and its Providers’ products and services, in each case, in compliance with Applicable Law. 

Section 3.5 Memberships in System. 
 Bank
shall obtain and maintain its membership in each System and maintain all related licensing rights (“Membership”) at its sole expense, and shall timely pay all fees, dues, and assessments associated therewith. If a System elects to
terminate Bank’s Membership for any reason, Bank shall give notice to Company promptly after it receives notice from such System. 

Section 3.6 Program Services. 
 Bank shall
be solely responsible for the production of all Card Packets, including, without limitation, all expenses related thereto, except as otherwise provided in this Agreement. The Cardholder Agreement shall identify Bank as the issuer of the Cards and
holder of all Cardholder Funds. 
 Section 3.7 Bank Enhancements. 

If during the Term Bank develops new features or functionality related to tax preparation services provided by Company or its Operators to Customers
(“Bank Enhancements”), Bank will offer Bank Enhancements to Company prior to offering them to a Company Competitor. Bank Enhancements do not include features under development by Bank prior to the Effective Date of this Agreement that have
been communicated to the market or otherwise disclosed to the Company, including such products as network messaging or any other feature that Bank develops at the request of any of Bank’s

  

					
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customers. As used herein “Company Competitor” means any business directly or indirectly engaged in the preparation of individual income tax returns, including, but not limited to, tax
preparation services, aggregators and businesses engaged in the development of computer software used for the purpose of preparing individual income tax returns. 

Section 3.8 New Features. 
 Bank agrees
that for any new feature or functionality that Company designs and offers solely to Bank, Bank will not make any of these features or functionalities available to Company’s competitors. Notwithstanding the foregoing, should a Company
competitor, without any support or assistance from Bank, create a similar feature, Bank shall have the right to support and deliver such feature, but only to the extent that it can do so without violating its obligations under this Agreement.

 Section 3.9 Subcontractors. 

Upon Company’s prior written consent, not to be unreasonably withheld by Company, Bank may contract with one or more Persons to perform services that
enable Bank to perform its obligations under this Agreement, the Cardholder Agreement, or any Credit Agreement. Bank agrees that any Person with which it subcontracts shall be bound by the applicable obligations and representations and warranties
and to the service levels described herein and that subcontracting shall not result in any degradation of the Processing Services. Notwithstanding anything to the contrary in any such subcontract, Bank shall retain full responsibility for any acts
or omissions of any such subcontractor. 
 Section 3.10 Card Loads. 

Bank covenants that 99% of all Loads requested by or for a Cardholder and Credit Disbursements requested by or for a Cardholder with respect to the iPower
Plus Line of Credit Program shall be available for such Cardholder’s use within one hour of Bank’s receipt of a Cardholder’s Funds Transfer Information. 

Section 3.11 Pay Compensation. 
 Bank shall
pay as and when due the compensation to which Company is entitled, as set forth in Exhibit A to this Agreement. 
 Section 3.12
Communications with Governmental Authorities. 
 Unless otherwise prohibited by Applicable Law or a Regulatory Authority, Bank shall promptly
notify Company of any communications from or with a Regulatory Authority or any official thereof, including without limitation any member of Congress, official of the executive branch of the United States Government, state legislator, or federal or
state agency with respect to a Program and promptly provide Company with a summary of any written or verbal correspondence or communications with or from any of the above parties, to the extent such correspondence or communications
(a) negatively impact the continuation of the Program; (b) contain criticisms regarding operation of the Program; or (c) provide guidance to make changes to any aspect of the Program. 

ARTICLE IV– DUTIES OF COMPANY 

Section 4.1 General. 
 During the Term,
Company shall: 
 (a) subject to the terms of this Agreement and Applicable Law, (i) distribute Cards and Credit Documents to Operators, as
mutually agreed to ensure agreed upon delivery deadlines, (ii) provide Operators with the tools necessary to prepare and electronically transmit Customer tax returns to the Internal Revenue Service and applicable state taxing authorities, and
(iii) facilitate the offer and sale of Tax Related Financial Products; 
 (b) for applicable Programs, require Operators to (i) verify
the identity of Applicants who apply for a Card or Credit Product in accordance with Company’s standard authentication policies and procedures, which shall be of the same quality as Bank’s policies and procedures, (ii) distribute a
Card Packet to Applicants who are approved for a Card, (iii) distribute a Credit Agreement to Applicants who are approved for a Credit Product in accordance with Applicable Law; 

(c) subject to Applicable Law, exercise due care to accurately provide or require Operators to accurately provide Applicant’s personal data that may
be required to participate in a Program, such as name, address, social security number, home phone number, and any other information Bank reasonably requests in connection with the issuance of Cards and providing of Credit Products to Applicants
(“Enrollment Information”) to Bank (or its permitted designee) on the same day as the Enrollment Information becomes available to Company or its Operators, in such format and through such means or media as Bank and Company shall mutually
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 (d) require its Operators to ensure that all applications for Cards and any applications,
acknowledgement or consents related to the Credit Products are properly executed by the Applicant and, if applicable, the joint filer pursuant to Applicable Law; 

(e) provide, or arrange for the provision of, Funds Transfer Information to Bank (or its permitted designee), on the same day as the such information
becomes available to Company or its Operators, in such format and through such means or media as Bank and Company shall mutually agree; 
 (f)
own or otherwise hold valid rights to use its Marks that are used in connection with a Program; 
 (g) provide reasonable efforts to act as the
liaison between Bank and any Provider; 
 (h) maintain, and require Operators to maintain, in full force and effect, all licenses, permits and
other governmental authorizations required of Company or an Operator to perform Company’s obligations under this Agreement or to provide any tax planning or budgeting services in conjunction with the Programs provided under this Agreement;

 (i) comply with all the provisions of this Agreement, as the same may hereafter be amended in accordance with the terms of this Agreement,
and Applicable Law in connection with the conduct of its business and its participation in a Program; 
 (j) promptly give written notice to
Bank of any material adverse change in its business, properties, assets, operations or condition, financial or otherwise, and any pending or threatened litigation involving a Program, Tax Related Financial Product, or any other services or products
provided by Company in connection with any of the Programs; 
 (k) maintain and protect, and require its Operators maintain and protect, the
confidentiality of Customer Information furnished to Company or its Operators by (or on behalf of) Bank or Cardholders; 
 (l) comply with
Company’s privacy policy; 
 (m) provide to Bank such documentation and information that Bank may reasonably request to confirm
Company’s compliance with its obligations under this Agreement; 
 (n) participate, and allow Cardholders to participate in, certain agreed
upon Visa promotions and advertise or communicate, and require its participating Operators to advertise and communicate, such promotions to Cardholders to the extent Visa provides materials and support as agreed for each promotion; 

(o) require each Operator who desires to participate in the Card Programs to execute a Card Program Franchisee Agreement with Bank prior to providing,
marketing or otherwise participating in the Card Programs; provided, however, that each Operator’s participation in the Card Programs shall be subject to Bank’s approval in its sole discretion; 

(p) require each Operator who desires to participate in the iPower Plus Line of Credit Program to execute an addendum to the Card Program Franchisee
Agreement with Bank prior to providing, marketing or otherwise participating in such Credit Product Program; provided, however, that each Operator’s participation in the iPower Plus Line of Credit Program shall be subject to Bank’s
approval in its sole discretion; 
 (q) actively market, and require its Operators actively market, Company’s tax planning and budget
planning services to the general public on a stand-alone basis; 
 (r) require its Operators to maintain possession of all executed Card
applications and Credit Product acknowledgments, applications and consents for a period of five years from the date of execution (or deliver the same to Bank, if so requested by Bank, at Bank’s cost and expense); 

(s) requires its Operators to maintain hard copies or have access to electronic copies of any other Card Deliverables or Credit Documents that the
Parties mutually agree to retain. 
 (t) ensure that Company complies with Applicable Law in conducting the following marketing activities in
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 Section 4.2 Designated Contact. 

Company shall designate a senior employee who shall serve as the primary contact for Bank with respect to the Programs, and to provide such other
technical and operational support as Bank may reasonably request to implement and manage the operation of all Programs. 
 Section 4.3
Security Approval Form. 
 Company shall require each Operator to complete any security approval form required by each System (the “Security
Form”) in respect of such Operator’s location(s). Company shall distribute, collect and retain (for at least one year following the date of collection) the Security Forms to be provided to Bank upon Bank’s request. Company shall not
distribute Cards to any Operator or location that fails to complete a Security Form. 
 Section 4.4 Customer Service Support. 

Company shall use commercially reasonable efforts to assist Bank in addressing Cardholder issues, as requested by Bank from time to time. 

Section 4.5 Unused Cards. 
 Company shall
require each Operator to destroy any unused non-personalized Cards within 40 Business Days after the end of each Tax Season (excluding the Pre Tax Season) or within such other periods as mutually agreed upon by the Parties, at Company’s
expense. Company shall certify such destruction on a form to be provided by Bank. 
 Section 4.6 Redistribution of Program Inventory.

 To the extent certain Operators are in possession of excess Program Inventory and other Operators are in short supply of Program Inventory,
prior to Company requesting Bank to ship additional Program Inventory, Company shall first use commercially reasonable efforts to ensure that any excess Program Inventory already in possession of Company or its Operators is redistributed to
Operators who are in short supply of such Program Inventory, at Company’s expense. 
 Section 4.7 Operators. 

Company shall deliver instructions to Operators and Providers as required under this Agreement and shall use commercially reasonable efforts to ensure
that Operators comply with all such instructions, including, but not limited to, audit procedures to assess each participating Operator’s conformance to Company policies and procedures related to the Programs. Bank may cease providing the Card
Programs or Credit Products described herein at any Operator location where compliance with Applicable Law or the requirements set forth in this Agreement have been found to be deficient by Bank or Company. 

Section 4.8 System Integration. 
 Company
and Operators will interface with Bank or its Card Processor and Credit Processor(s) via an integration method to be mutually agreed by the Parties, and at Company’s sole cost. Company shall establish such additional connections as reasonably
requested by Bank at Company’s expense. 
 Section 4.9 Communications with Governmental Authorities. 

Without first obtaining the express written consent of Bank, Company will not communicate with, respond to inquiries from, or lobby any Regulatory
Authority or any official thereof, including without limitation any member of Congress, official of the executive branch of the United States Government, state legislator, or federal or state agency with respect to any matter which might, in any
way, affect any Program. The foregoing restriction shall not prevent either Party from responding to any inquiries if: (a) the nature and timing of the inquiry does not reasonably allow for prior input and approval from the other Party,
(b) the information being disclosed in such communication is already in the public domain or agreed-upon by the Parties in advance as talking points, or (c) the communication is in response to a request during the course of an earnings
call or other public disclosure required under applicable securities laws, rules and regulations. Further, Company shall promptly notify Bank of any such inquiries with respect to a Program and promptly provide Bank with copies of any correspondence
received pursuant to this Section 4.9, unless otherwise prohibited by law. For the purpose of clarity, this Agreement shall not restrict Company from engaging in Governmental Communications regarding Company services or products not otherwise
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 Section 4.10 Marketing of Programs and Use of Training Materials. 

(a) Program Promotion. Company shall use commercially reasonable efforts to (i) actively promote the Programs to Operators and prospective
Cardholders and (ii) require participating Operators to actively promote the Programs to Customers, including requiring participating Operators to advertise the Programs to Customers through any means that Company, at its sole discretion, shall
deem appropriate, including making available, in Company locations, a sales/information brochure to Customers. Notwithstanding the foregoing, Bank understands and agrees that Company makes no representation or warranty concerning participation in
the Programs by any Operator, Customer, Employee or other Person. 
 (b) Company’s Production of Marketing Materials. Company shall create
and produce Marketing Materials for each of the Programs of a character, quality and quantity in its sole discretion. 
 (c) Bank’s
Approval of Company’s Marketing Materials and Training Materials. Any and all Marketing Materials and training materials produced by Company shall be subject to Bank’s prior approval, which shall not be unreasonably withheld. Bank shall
(i) complete its review of any Marketing Materials and training materials submitted to it, and use commercially reasonable efforts to obtain any approvals required by the Systems, if applicable, within five (5) Business Days following such
submission; (ii) ensure that the Marketing Materials comply with Applicable Law, and furnish to Company for inclusion with such Marketing Materials all notices and disclosures regarding Card Services or Credit Services that are required by
Applicable Law; and (iii) be responsible for the accuracy of the content of the Marketing Materials relating to its own services and performance obligations. Notwithstanding the foregoing, Company and not Bank shall be solely responsible for
ensuring that Marketing Materials comply with Applicable Law insofar as they pertain to any Tax Related Financial Product or Company’s tax planning or budget planning services. 

(d) Bank’s Production of Marketing Materials; Company’s Approval of Bank’s Marketing Materials. Bank agrees that Company may, in its sole
discretion, provide Cardholders with promotional offers related to the services provided by Operators. Bank further agrees that any marketing or promotional materials that Bank wishes to distribute to prospective Applicants, Cardholders, or
Customers regarding the Card Programs or Credit Programs or any of Bank’s current or future products to be provided by Company shall be subject to Company’s prior review and approval, which shall not be unreasonably withheld. Any such
materials which Company approves shall be produced and distributed by Bank at Bank’s sole expense, unless otherwise mutually agreed upon by the Parties. 

Section 4.11 Reimbursement of Termination and Performance Fees. 

Prior to each Tax Season, Company will provide Bank with certain projections so that Bank may enter into or modify its contract with (a) a Card
Processor for the provision of Processing Services, and (b) a Credit Processor for provision of iPower Plus Line of Credit Program. If at the end of a Contract Year it is determined that the projections such Contract Year have not been met due
to the following events (i) Company notifies Bank of its decision not to offer the Card Programs and/or the iPower Plus Line of Credit Program, (ii) Company delays the start of the Card Programs and/or the iPower Plus Line of Credit
Program, or (iii) less than a majority of Operators execute the Card Program Franchise Agreement with Bank and the addendum to the Card Program Franchise Agreement with Bank, then Company shall reimburse Bank for any termination fees or minimum
volume fees payable by Bank to the Card Processor of the Card Programs and/or the Credit Processors of the iPower Plus Line of Credit Program. Notwithstanding anything in this Agreement to the contrary, if the actual call volume for the iPower Plus
Line of Credit Program is not sufficient to generate at least seventy-five percent (75%) of the call volume projected jointly by Company and Bank, Company shall reimburse Bank for any minimum volume fees payable by Bank to the Card Processor of
the Card Programs and/or the Credit Processors of the iPower Plus Line of Credit Program, provided, however, that Company shall not be liable for such reimbursement if the decrease in projections was proximately caused by Bank, the Card Processor or
a Credit Processor. 
 Section 4.12 Material Impairment of Providers 

Company will promptly notify Bank if Company receives notice from a Provider that Provider’s ability to meet its contractual obligations to Company
under Provider’s agreements with Company has been or is likely to become materially impaired for a Tax Season. 
 Section 4.13
Cardholder Complaints 
 (a) Company further agrees that it shall use commercially reasonable efforts to promptly notify the Bank of the
following complaints received from Cardholders or any third party to the extent that such complaints have been brought to the attention of the Company at its national headquarters: 

 

	 	(i)	any written complaints relating to the Card Program. 

  

					
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	 	(ii)	any written or verbal complaints relating to the Credit Product Program. 

(b) Upon receipt of each such complaint by Company, the parties shall discuss and mutually determine if the complaint warrants a response, the general
substance of any required response and who shall be responsible for responding to such complaint, subject to Bank’s final approval, which approval shall not be unreasonably withheld or delayed. 

(c) Nothing herein shall prevent Company from immediately responding to any complaint that relates to the preparation of income tax returns or the
provision of any related products and services that are not offered by Bank. Furthermore, Bank acknowledges and agrees that Company shall not be responsible for notifying Bank of any complaint that an Operator may have received from a Cardholder or
any third party but which was not communicated by such Operator to Company. 
 Section 4.14 Insurance. 

Each party shall maintain, at its sole expense and with a financially sound and reputable insurer acceptable to Bank, (a) an errors and omissions
policy and a general comprehensive liability policy insuring Company for not less than One Million Dollars ($1,000,000) per occurrence and Two Million Dollars ($2,000,000) in the aggregate; (b) a comprehensive crime policy, including employee
dishonesty/fidelity, insuring Company for not less than Two Million Dollars ($2,000,000) per occurrence and Five Million Dollars ($5,000,000) in the aggregate; and (c) a data security policy insuring Company for not less than One Million
Dollars ($1,000,000) per occurrence and One and One-Half Million Dollars ($1,500,000) in the aggregate. Each party shall provide to the other party hereto, on the date hereof and from time to time thereafter upon any change in or renewal of such
policies, copies of the certificates of insurance evidencing such policies. Neither party shall take any action to cancel or terminate any of such policies unless a substantially similar policy is in effect providing the same coverage. Each party
shall instruct its insurance carrier to notify the other party concurrently with the delivery of any notice regarding the renewal, termination, or cancellation by the issuer of any of such policies. 

ARTICLE V – REPRESENTATIONS AND WARRANTIES 

Section 5.1 Mutual Representations and Warranties. 

Company and Bank represent and warrant to each other that as of the date of the Original Agreement and the date hereof (i) this Agreement is valid,
binding and enforceable against each Party in accordance with its terms; (ii) each Party is duly incorporated, validly existing and in good standing under the laws of the state of its incorporation (with respect to Company) and Federal law
(with respect to Bank); (iii) each Party, and in the case of the Company, its Operators, are authorized to do business in each state in which the nature of each party’s activities makes such authorization necessary; and (iv) each
Party has the full power and authority to execute and deliver this Agreement and to perform all its obligations and the performance does not conflict with Company’s or Bank’s Articles of Incorporation, bylaws or any other agreement,
contract, lease or obligation to which Company or Bank is a party or by which it is bound. 
 Section 5.2 Representations and Warranties of
Company. 
 Company represents and warrants to Bank that as of the date of the Original Agreement and the date hereof: 

(a) the Marketing Materials and any other materials and supplies, to the extent created by or at the direction of Company or its Operators, subsidiaries,
affiliates or contractors, or to the extent they contain content relating to the Company’s products, services and performance obligations, shall comply with Applicable Law; 

(b) all processing systems, software and hardware, and policies or procedures used by Company and all rules and protocols covering Company’s
Operators, employees, agents, and independent contractors providing the services hereunder, contain commercially reasonable protections and security enhancements, and provide commercially reasonable safeguards and system protections, consistent with
industry standards, to prevent hacking, viruses, security breaches, identity theft, fraud and loss of data, and to prevent any breach of Article IX, the Gramm-Leach-Bliley Act and the applicable regulations promulgated thereunder; 

 

					
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 (c) all tax planning and budgeting services provided by Company in conjunction or association with any
Program under this Agreement shall comply with Applicable Law; 
 (d) unless disclosed publicly otherwise by Company, there is not pending or
threatened against Company or any of its Operators, to the extent known by Company, any litigation or proceeding, judicial, tax or administrative, the outcome of which might materially adversely affect the continuing operations of Company or its
ability to perform its obligations under this Agreement; and 
 (e) as of the date of execution of this Agreement, no notice is required by the
Company to the Bank under Section 4.12. 
 Section 5.3 Representations and Warranties of Bank. 

Bank represents and warrants to Company that as of the date of the Original Agreement and the date hereof: 

(a) it has the financial capacity to make and shall make the full amount of Cardholder Funds (as set forth in the Funds Transfer Information) accessible
to Cardholders at the times and in the manner required by the terms of this Agreement; 
 (b) it has sufficient funds available at all times to
pay, or cause the payment of all Credit Product disbursements authorized for disbursement; 
 (c) any Card Processor or Credit Processor
selected by Bank shall have the same or better service standards as Bank’s current Card Processor and Credit Processor(s); 
 (d) any
Cardholder Agreement or Credit Agreement shall be legally binding as to, and shall be honored by, Bank unless deemed invalid, fraudulent or prohibited by Applicable Law; and 

(e) all processing systems, software and hardware, and policies or procedures used by Bank and all rules and protocols covering Bank’s employees,
agents, and independent contractors providing the services hereunder, contain commercially reasonable protections and security enhancements, and provide commercially reasonable safeguards and system protections, consistent with industry standards,
to prevent hacking, viruses, security breaches, identity theft, fraud and loss of data, and to prevent any breach of Article IX, the Gramm-Leach-Bliley Act and the applicable regulations promulgated thereunder. 

(f) all Programs, and Bank services provided hereunder, including, but not limited to, Processing Services, Card Services, Credit Services, Credit
Products, shall comply with Applicable Law. 
 (g) none of the Credit Products provided by Bank pursuant to this Agreement constitute a refund
anticipation loan. 
 (h) it owns, or has the right to use, all Intellectual Property necessary to provide the iAdvance Credit Product Program
described in Exhibit A-3. 
 ARTICLE VI – EXPENSES 

Section 6.1 Expenses of Bank. 
 Bank shall
pay any fees and penalties assessed by any System or Regulatory Authority due to Bank’s actions or the actions of any Person retained by Bank. Except as otherwise specifically set forth herein, Bank shall be responsible for all operational
costs and expenses of the Programs including, without limitation, the costs of Processing Services and Card and Program production, together with the costs of printing the Credit Documents associated with the iPower Plus Line of Credit Product,
subject to Section 6.3. 
 Section 6.2 Expenses of Company. 

Company shall be solely responsible for the following: (i) advertising and other expenses associated with the marketing of the Programs to its
Customers, Employees or other Persons; (ii) if applicable, Company’s internal costs for the design of Card plastics or other custom Marketing Materials that have design changes from the standard plastics provided by Bank in the Card
Programs; and (iii) any Western Union Money Transfer fees for contingency funding associated with implementing Bank’s disaster recovery plan in connection with the iPower Plus Line of Credit Program, to the extent the interruption is
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 Section 6.3 Costs of Program Inventory. Prior to each Tax Season, the Parties shall cooperate in
good faith to determine the volume of Program Inventory necessary to ensure that Operators remain in sufficient supply of such inventory during each Tax Season. If Company in good faith determines that the volume of Program Inventory necessary for
the upcoming Tax Season is greater than the volume Bank has determined in good faith to be necessary for the upcoming Tax Season, Bank shall supply Company with the volume of Program Inventory requested by Company Notwithstanding anything to the
contrary in this Section 6.3, Company shall promptly reimburse Bank for any unused Program Inventory exceeding twenty-five percent (25%) of the difference between the volume actually requested by Company and the volume Bank determined was
necessary for such Tax Season. 
 ARTICLE VII – LIMITATION OF LIABILITY 

Section 7.1 No Special Damages. 
 Neither
Party shall be liable to the other for any special, indirect, incidental, consequential, punitive or exemplary damages, even if such Party has knowledge of the possibility of such damages. The limitation of liability provided under this
Section 7.1 shall not apply with respect to either Party’s violations of the confidentiality provisions of Article IX and indemnity obligations under Section 13.1. 

Section 7.2 Disclaimers of Warranties. 

Except as expressly set forth in this Agreement, each Party specifically disclaims all warranties of any kind, express or implied, arising out of or
related to this Agreement, including without limitation, any warranty of marketability or fitness for a particular purpose, each of which is hereby excluded by agreement of the Parties. 

ARTICLE VIII – TERM AND TERMINATION 

Section 8.1 Term. 
 The term of this
Agreement shall start on the Effective Date, and shall continue from the Effective Date through October 31, 2011 (“Term”). 

Section 8.2 Termination of Agreement for Cause. 

This Agreement may be terminated upon the occurrence of any of the following events: 

(a) By mutual written agreement of the Parties within a mutually agreeable time period. 

(b) By either Party if the other Party fails to materially perform that Party’s obligations hereunder, but only if the non-performing Party fails to
cure such breach within 30 days (5 days during Tax Season) after the non-performing Party receives written notice specifying the failure. If the failure involves a failure to pay, the right to terminate will accrue if the failure is not remedied
within 10 days after the non-performing Party receives written notice hereunder. 
 (c) If there is a change in Applicable Law or an order from
a Regulatory Authority that prohibits or materially impairs a Party’s ability to perform its obligations under this Agreement (“Adverse Change”), the Parties will meet within 14 days of the affected Party’s written request to
consider changes to this Agreement and/or administration of the Program(s) to address such Adverse Change. If the Parties are unable to agree to such changes within 30 days of the date of the original notice, then the affected Party may terminate
this Agreement by providing written notice to the other Party. 
 (d) By an [*] pursuant to Section 13.1(d); provided, however, that such
termination right may only be exercised from May 1 through June 30 of any Term Year. 
 Section 8.3 Termination of Program for
Cause. 
 A Program may be terminated upon the occurrence of any of the following events: 

(a) By mutual written agreement of the Parties within a mutually agreeable time period. 

(b) By either Party if the other Party fails to materially perform that Party’s obligations hereunder, but only if the non-performing Party fails to
cure such breach within 30 days (5 days during Tax Season) after the non-performing Party receives written notice specifying the failure. If the failure involves a failure to pay, the right to terminate will accrue if the failure is not remedied
within 10 days after the non-performing Party receives written notice hereunder. 
  

					
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 (c) If there is a change in Applicable Law or an order from a Regulatory Authority that prohibits or
materially impairs a Party’s ability to sell, collect funds, operate or provide a Program as contemplated by this Agreement, the Parties will meet within 14 days of the affected Party’s written request to consider changes to the
administration of the Program to address such Adverse Change. If the Parties are unable to agree to such changes within 30 days of the date of the original notice, then the affected Party may terminate the Program by providing written notice to the
other Party. 
 (d) Immediately by either Party upon delivery to the non-terminating Party of a termination notice if a Regulatory Authority
orders Bank to cease providing a Program. 
 (e) Immediately by either Party if the Parties are unable to develop mutually acceptable changes to
Program Documentation pursuant to Section 3.2(b)(ii). 
 (f) With respect to the iAdvance Credit Program, by Company in the event Company
can demonstrate that any modifications proposed by Bank with respect to such Program would violate Applicable Law, reflect poorly on the goodwill of the Company or would be materially harmful to the interests of the Company or its Customers; .

 (g) With respect to the iPower Plus Line of Credit Program, by Bank if Bank is unable to secure or maintain a buyer to purchase the
receivables generated by such program on terms that do not pose demonstrable undue financial risk to Bank. 
 (h) With respect to the iPower
Plus Line of Credit Program, by Bank if Company notifies Bank or Bank confirms through other reliable sources (after notifying and providing detail of such sources to Company and a reasonable opportunity for Company to confirm or deny such sources)
that Company’s Providers have not adequately secured or are unlikely to timely secure the financial funding required to extend Tax Related Financial Products to Customers throughout a Tax Season, in a capacity substantially similar to the
funding secured for the prior Tax Season and at a level that ensures that Tax Related Financial Products will be available in all locations where iPower Plus Line of Credit Program will be offered as the Parties contemplate pursuant to Paragraph
1(a) of Exhibit A-4. 
 Section 8.4 Effect of Termination. 

In the event the Card Programs are terminated, the Credit Programs shall automatically terminate. Upon the termination or expiration of this Agreement or
a Program for any reason, the Parties agree to cooperate in good faith to perform the following: (i) Company shall immediately cease, and use commercially reasonably efforts to ensure that its Operators cease, all Card and/or Credit Product
sales, to the extent applicable; (ii) pursuant to the terms of this Agreement, Bank shall continue to provide Processing Services, and to pay [*] to Company per the terms of Exhibit A, with respect to all Cards and Credit Products processed as
of the date of termination until all Cards issued hereunder shall have expired or been cancelled in accordance with their terms or the Cardholder Funds associated therewith have been exhausted; and (iii) cooperate in order to ensure a smooth
and orderly termination of their relationship, an orderly wind-down of the administration of the Programs and to preserve the goodwill of Cardholders. Upon such termination or expiration, all rights and licenses granted by either Party to the other
Party shall immediately revert and be fully vested in the granting Party, as applicable. In such event, each Party shall cease using the other Party’s Intellectual Property; provided, however, that all outstanding Cards shall remain in full
force and effect and continue to be honored until they have expired or been cancelled in accordance with their terms or the Cardholder Funds associated therewith shall have been exhausted. Subject to the foregoing, each Party shall dispose of
materials containing the other Party’s name and Intellectual Property within 60 Business Days following the effective date of such termination or expiration at its expense. Each Party shall certify such destruction on a form to be provided by
the other Party. 
 Section 8.5 Survival. 

In addition to any payment obligations arising prior to the termination or expiration of this Agreement, the following provisions shall survive and
continue in accordance with their terms: Article V, Article VII, Article VIII, Article IX, Article XI, Article XII and Article XIII. 

ARTICLE IX – CONFIDENTIALITY 

Section 9.1 Confidential Information. 
 The
term “Confidential Information” means this Agreement and all proprietary information, data, trade secrets, business information and other information of any kind whatsoever which (i) a Party (“Discloser”) discloses, in
writing, orally or visually, to the other Party (“Recipient”) or to which Recipient or its employees or agents obtain access to in connection 

 

					
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with the negotiation and performance of this Agreement, and which (ii) relates to (A) the Discloser and its employees, customers and/or associates, or (B) Applicants and
Cardholders who have made confidential or proprietary information available to Company or Bank, or either Party’s employees or agents. The definition of Confidential Information shall include Customer Information as defined in Section 9.3.
Confidential Information does not include any information which a Party rightfully has in its possession, information which a Party independently develops without violating the terms herein, information which is or becomes known to the public other
than by breach of this Section, and information rightfully received by a Party from any Person without the obligation of confidentiality. 

Section 9.2 Protection of Confidential Information. 

Recipient shall not disclose any Confidential Information to any Person without the prior written consent of Discloser and Recipient shall safeguard all
Confidential Information with at least the same degree of care to avoid disclosure as Recipient uses to protect its own proprietary and confidential information, which, in any event, shall be no less than reasonable care. Recipient shall not utilize
any Confidential Information for any purpose whatsoever other than for the purpose of performing its obligations under this Agreement. Recipient shall disclose the Confidential Information only to those of its employees and agents who need-to-know
the same for the purpose of performing this Agreement and shall advise such employees and agents of the restrictions set forth with respect to the use of such Confidential Information. Recipient shall be responsible and liable for the unauthorized
disclosure of any Confidential Information by its employees and agents. Unless otherwise prohibited by law, Recipient shall (i) promptly notify Discloser of any legal order, or any request for a legal order, to disclose Confidential Information
and (ii) cooperate with Discloser’s efforts to prevent or limit such disclosure. 
 Section 9.3 Compliance with the
Gramm-Leach-Bliley Act. 
 (a) The purpose of this section is to ensure that this Agreement conforms to the applicable provisions of the
Gramm-Leach-Bliley Act (the “Act”). Company acknowledges and agrees that “Non Public Personal Information” and “Personally Identifiable Financial Information” (as defined in Sections 573.3(n) and (o) respectively
of the Office of Thrift Supervision Regulations on Privacy of Consumer Information published at 12 CFR Chapter V) about Bank’s customers and Cardholders shall be considered as confidential and proprietary information of Bank, and shall not be
disclosed to or shared with any Person without prior written consent of Bank. Non Public Personal Information and Personally Identifiable Financial Information are sometimes collectively called “Customer Information”. Company agrees to
implement and maintain appropriate measures designed to meet the objectives of the guidelines establishing standards for safeguarding of Customer Information as adopted from time to time by the Office of Thrift Supervision. Except as provided in,
and subject to the limitations stated herein, neither Party will compile, sell or otherwise distribute any lists of Bank’s customers/Cardholders for use by any third parties. Each Party will instruct its employees, agents and contractors
(including the Card Processor, Credit Processor(s), Operators and Providers) as to the confidentiality of the Customer Information and will not disclose any such Customer Information to any Person. Each Party also agrees that any internal
dissemination of Customer Information and any dissemination to agents and contractors shall be restricted to “a need to know basis” for the purpose of performance hereunder. Each Party shall protect all Customer Information from disclosure
with no less than the same degree of care afforded by such Party to protect its own Confidential Information. The foregoing restrictions on disclosure of Customer Information shall apply for so long as is required under Applicable Law. 

(b) Each Party warrants, agrees and represents to the other that it (and/or its processor) if applicable, will implement a security program including
measures designed to be in compliance with Payment Card Industry (“PCI”) Standards and the Interagency Guidelines Establishing Standards for Safeguarding Customer Information (collectively, the “Guidelines”). Each Party warrants
and agrees compliance with the Guidelines will be complete, and will provide the other Party with a certificate of compliance within 120 days of the execution date of this Agreement. Each Party has the right to make reasonable requests to inspect,
during normal business hours and upon 30 days advance written notice, the other Party’s program, associated audit reports, summaries of test results or equivalent measures taken by such other Party or its agents to ensure that its security
measures meet the objectives of the Guidelines in accordance with the Rules and this Agreement. 
 (c) In carrying out the above-described
obligations to secure and protect their respective Customer Information, each Party agrees that it will protect the other Party’s Customer Information and will require any of its service providers or subcontractors to protect and safeguard the
other Party’s Customer Information to the same degree required of such Party for its own Customer Information. 
  

					
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 (d) Company agrees that in the event there is a breach of security resulting in unauthorized disclosure
of Bank’s Confidential Information, Company will promptly notify Bank of such breach, the nature of such breach, and the corrective action taken to respond to the breach. 

ARTICLE X – NON-SOLICITATION. 

Section 10.1 Bank’s Non-Solicitation. 

Bank agrees that during the Term, Bank will not knowingly, without Company’s prior written approval, directly solicit or attempt to solicit any
Cardholders, Customers, or Employees for any product or service provided by Bank (“Bank Products”) except as provided herein. Following the Term, Bank will not use information gained solely from Company to market Bank Products to
Cardholders, Customers, or Employees; provided, however, that Bank may continue to contact Cardholders, Customers, and Employees and other Persons to market the Programs. Bank may not market to a Customer or Employee who applied, but did not
receive, a Card or Credit Product from the Bank. Bank shall never offer to a Cardholder, Customers, or Employees any other tax preparation service. 

Section 10.2 Company’s Non-Solicitation. 

Section 10.3 Company agrees that during the Term, Company will not, without Bank’s prior written approval, directly or indirectly solicit or
induce or attempt to solicit or induce any Cardholder, Customer, Employee or other Person to [use] any [*] or [*] to those [*] Bank under any [*]. The parties acknowledge and agree that the understanding set forth in the
Bank’s [*] to Company [*], shall remain in effect. 
 ARTICLE XI – PROPRIETARY RIGHTS AND TRADEMARKS. 

 Section 11.1 Access to Marks. 

During the Term, each Party hereby grants to the other Party a nonexclusive, nontransferable, non-sublicensable, royalty-free right to include the Marks
designated by the granting Party in any approved advertising, promotional literature, documentation and other Marketing Materials related to the Programs and marketing efforts under this Agreement. A Party’s use of the other Party’s Marks
in any such advertisement, promotional literature, documentation and other Marketing Materials will be subject to the granting Party’s prior review and approval, such approval not to be unreasonably withheld or delayed. 

Section 11.2 Restrictions. 

Company and Bank each own all right, title and interest in and to their respective Marks, along with all related intellectual property
rights and associated goodwill. A Party will comply with the guidelines and procedures established by the other Party with respect to its use of such Party’s Marks and will otherwise cooperate and agree upon the details of such identification.
A Party will not modify or alter the other Party’s Marks and will include an appropriate trademark notice (e.g.,
TM or
®, as the case may be) with each use of any of such Marks. Neither Party will adopt brands, logos, trademarks,
trade name or other marks which are the same as or confusingly similar to the Marks of the other Party. In no event and under no circumstances shall a Party use the other Party’s Marks in any manner that is derogatory, negative, likely to
confuse any Person as to source of goods or services, or otherwise injurious to the other Party, as determined by the other Party in its sole discretion. Upon expiration or earlier termination of this Agreement, each Party will immediately cease all
display, advertising and use of all Marks of the other Party. 
 Section 11.3 Reservation of Rights. 

No right, title or interest in, to or under any existing copyright, patent, trademark or, trade secret (collectively, the “Existing Proprietary
Rights”) of any Party are created or assigned or otherwise transferred to the other Party pursuant to this Agreement. Nothing in this Agreement constitutes a work for hire agreement, and nothing in this Agreement constitutes an agreement by a
Party to assign or otherwise convey title to any Existing Proprietary Rights to the other Party. Each Party will retain full ownership of and title to all equipment, materials, hardware and other items provided by such Party in connection with the
Programs. 
 Section 11.4 Press Releases and Public Statements. 

Neither Party shall issue any press release (or make any other public announcement or respond to any interview request) related to this Agreement, the
Programs, or the transactions contemplated hereby without the prior written approval of the other Party hereto, except as may be necessary to comply with Applicable Law, including, without limitation, applicable

  

					
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securities laws, rules and regulations. The foregoing restriction shall not prevent either party from responding to any interview request or public inquiry if (a) the information being
disclosing in such communication is already in public domain or agreed-upon by the Parties in advance as talking points and (b) either (i) the nature and timing of the interview request or public inquiry does not reasonably allow for prior
input and approval from the other Party, or (ii) the information being disclosed in such communication is in response to a request during the course of an earnings call or other public disclosure required under applicable securities laws, rules
and regulations. If any such disclosure is so required, the Party making the disclosure shall, to the extent practicable, consult with the other Party prior to making the disclosure, and the Parties shall use all reasonable efforts to agree upon a
text for such disclosure that is satisfactory to both Parties. The Parties shall coordinate any and all public external communications, including any press releases related to this Agreement. 

Section 11.5 Regulatory Examination and Financial Information. 

Each Party agrees to submit to any examination which may be required by any Regulatory Authority with audit and examination authority over the other
Party, to the fullest extent required by such Regulatory Authority. Each Party shall also provide to the other Party any information which may be required by any Regulatory Authority in connection with its audit or review of either Party or any of
the Programs and shall reasonably cooperate with such Regulatory Authority in connection with any audit or review of a Party. 

ARTICLE XII – RECORDS AND AUDIT RIGHTS 

Section 12.1 Maintenance of Records. 
 Each
Party shall maintain all records relating to the performance of its obligations under this Agreement as required by Applicable Law, and in any event, for a period of 5 years from the date such record is generated. 

Section 12.2 Review of Records. 

Throughout the Term and for 2 years thereafter, each Party shall have the right, upon 5 Business Days’ prior written notice to the other Party, to
review the other Party’s books and records and to inspect the physical operations pertaining to the other Party’s participation in the Programs, including without limitation each Party’s compliance with Section 4.6 and
Section 8.4. Such reviews shall be conducted no more frequently than once per calendar year, and the Party conducting the same shall use reasonable care not to interfere with the other Party’s normal business operations. Any such review
shall be made during regular business hours where such books and records or physical operations are maintained, and shall be conducted without disruption on the Party’s behalf by an independent auditor or other Person reasonably satisfactory to
the other Party. Neither Party’s acceptance of any information, nor its inspection or audit of records, however, shall waive its right later to dispute the accuracy or completeness of any information supplied by the Party being audited. In the
event any such audit establishes an underpayment of commission by Bank to Company, Bank shall pay the amount of any undisputed deficit within 20 Business Days of notification of such deficiency. Any audit shall be conducted at the auditing
Party’s sole expense, provided, however, that if an audit establishes an underpayment of commission by Bank to Company greater than 5% of the total commission then due and payable to Company, Bank shall pay for the costs and expenses of such
audit. Bank reserves the right to review Company’s audit results, and in the event such audit establishes an overpayment, then Company shall pay Bank any undisputed amount of the overpayment within 20 Business Days of notification of such
overpayment. If the Parties cannot promptly resolve the dispute through good-faith discussions, the Parties shall diligently proceed to resolve such dispute in accordance with the terms of Section 13.5 of the Agreement. 

Section 12.3 Reports. 
 Within thirty
(30) days after the end of each calendar quarter during the Term, Bank shall furnish to Company one or more written reports detailing Cardholder use in that calendar quarter. The reports shall, in totality, or as mutually agreed by the Parties,
specify (i) with respect to each Cardholder, (A) an identification number unique to each Cardholder; (B) the Credit Product(s) purchased by such Cardholder; (C) the number of Loads on each Card; and (D) the commission
payable to Company as a result of such purchases; (ii) the number of active Cards with positive balances; (iii) the number of active Cards with zero balances; (iv) the total amount of commissions payable to Company in respect of that
calendar quarter; and (v) such other information as mutually agreed upon from time to time by the Parties. 
  

					
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 ARTICLE XIII – GENERAL PROVISIONS 

Section 13.1 Indemnification. 
 (a) Each
Party (an “Indemnifying Party”) agrees to indemnify, defend and hold harmless the other Party, its parent, subsidiaries and affiliates, and their respective officers, directors, employees and permitted assigns, as such (each, an
“Indemnified Party”), against any direct or indirect losses or expenses, including without limitation court costs, discovery costs, expert witness and attorneys fees, judgments, settlement payments, assessments, fines and penalties
(collectively, “Losses”) arising from any breach of a representation or warranty or any failure to fulfill a covenant of this Agreement by the Indemnifying Party, where such Loss is sustained directly by the Indemnified Party, and/or any
Losses arising from any Third Party Claim. As used herein, the term “Third Party Claim” means any legal action, claim, demand, investigation, audit, inquiry, or enforcement, assessment, arbitration or other proceeding brought or threatened
against any Indemnified Party by any Person who is not an Indemnified Party or by any Regulatory Authority as a result of the following: (i) any breach of a representation or warranty or any failure to fulfill a covenant of this Agreement by
either Party, in which case the such Third Party Claim shall be indemnified by that Party; (ii) any alleged violation of law in connection with Company’s tax planning or budget planning services (i.e., the Jackson Hewitt Money Manager), or
Company’s sweepstake promotions, in which case such Third Party Claim shall be indemnified by Company and shall not be subject to indemnification by Bank; (iii) any alleged violation of law with respect to Credit Products, in which case
such Third Party claim shall be indemnified by Bank; and (iv) any alleged actions or omissions by either Party or its agents to the extent not addressed in Section 13.1(a)(i)-(iii) above, in which case such Third Party Claim shall be
indemnified by that Party. Notwithstanding the foregoing, but subject to Section 13.1(a)(ii), neither Company nor Bank shall have liability as an Indemnifying Party hereunder if it is determined by an arbitration panel or a court of competent
jurisdiction entering a final non-appealable order, or otherwise making a final non-appealable written finding, that any Loss that otherwise would be indemnifiable hereunder was proximately caused in substantial part by the failure of an Indemnified
Party to perform its obligations under this Agreement. 
 (b) Bank agrees to indemnify and hold harmless the Company, its parent, subsidiaries
and affiliates, and their respective officers, directors, employees and permitted assigns, against any Losses arising from a Third Party Claim that the Intellectual Property used by Bank to provide the iAdvance Credit Product Program described in
Exhibit A-3 (“iAdvance IP Third Party Claims”) infringes or violates a Person’s interest in such property. 
 (c) Company
agrees to indemnify and hold harmless Bank, its subsidiaries and affiliates, and their respective officers, directors, employees and permitted assigns, against any Losses arising from a Third Party Claim that the Marks used by Company to market the
iPower Plus Line of Credit Program described in Exhibit A-4 (“iPower Plus IP Third Party Claims”) infringe or violate a Person’s interest in such property. 

(d) With the exception of [*] and [*], all other Third Party Claim alleging that [*] used by a Party [*] or [*] in such [*] (an “[*]”), the
Party against whom the [*] is filed (the “[*]”) shall defend against such claim at its expense. If the [*] concludes, in its sole judgment reasonably exercised, that the costs of settling the [*] or litigating the [*] to a non-appealable
judgment are unacceptable, the [*] may [*] this Agreement pursuant to [*] of this Agreement. With respect to [*], the Parties agree that [*] of this Agreement shall be an [*] sole remedy against the other Party. If any [*] is asserted against an [*]
by any Person in respect of which the [*] may be entitled to [*] this Agreement under [*], written notice of such Claim shall promptly be given to the other Party within 60 days of knowledge of the claim or demand. 

(e) If any Claim is asserted against any Indemnified Party by any Person in respect of which the Indemnified Party may be entitled to indemnification
under this Section 13.1, written notice of such Claim shall promptly be given to the Indemnifying Party within 60 days of knowledge of the claim or demand. The Indemnifying Party shall have the right to assume control (subject to the right of
the Indemnified Party to Participate at the Indemnified Party’s expense and with its counsel) of the defense or settlement of the matter. The failure of a Party to notify the other Party of such claim or demand within 60 days from the date of
its receipt shall result in waiver of any rights the Indemnified Party may otherwise have only if the failure of a Party to so notify the other Party prejudices the other Party with respect to such claim or demand. Notwithstanding anything contained
herein to the contrary, the Indemnifying Party shall not consent to the entry of a judgment or enter into a settlement which (i) does not include an unconditional release of the Indemnified Party by the claimant for all liabilities with respect
to the claim or demand, or (ii) otherwise adversely affects the rights of the Indemnified Party, without the Indemnified Party’s consent, which shall not be unreasonably withheld. 

 

					
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 Section 13.2 Relationship of Parties 

Bank and Company agree they are independent contractors to each other in performing their respective obligations hereunder. Nothing in this Agreement or
in the working relationship being established and developed hereunder shall be deemed, nor shall it cause, Bank and Company to be treated as partners, joint ventures, or otherwise as joint associates for profit. 

Section 13.3 Governing Law 
 The Parties
acknowledge that Bank, as a federally charted savings association, is regulated by the Office of Thrift Supervision, and is therefore subject to federal law, and entitled to preemption from state laws to the fullest extent permitted by Applicable
Law. In any matters not so preempted (if any), this Agreement shall be governed by laws of: (i) the State of New York, exclusive of its conflicts of law provisions, with respect to Bank’s claims against Company; and (ii) the State of
South Dakota, exclusive of its conflicts of law provisions, with respect to Company’s claims against Bank. 
 Section 13.4 Entire
Agreement; Amendments 
 This Agreement (including the exhibits and attachments hereto) constitutes the entire agreement between the Parties and
supersedes all prior agreements, understandings, and arrangements, oral or written, between the Parties with respect to the subject matter hereof, including without limitation the Original Agreement. This Agreement may not be modified or amended
except by an instrument or instruments in writing signed by the Party against whom enforcement of any such modification or amendment is sought. 

Section 13.5 Disputes 
 (a) Duty to Notify.
In the event of any dispute, controversy, or claim arising out of or relating to this Agreement (“Dispute”), the Party raising such Dispute shall notify the other promptly and no later than 60 days from the date of its discovery of the
Dispute. In the case of a Dispute relating to account or transaction statements or similar matter, the failure of a Party to notify the other Party of such Dispute within 60 days from the date of its receipt shall result in such matter being deemed
undisputed and accepted by the Party attempting to raise such Dispute. 
 (b) Cooperation to Resolve Disputes. The Parties shall cooperate and
attempt in good faith to resolve any Dispute promptly by negotiating between persons who have authority to settle the Dispute and who are at a higher level of management than the persons with direct responsibility for administration and performance
of the provisions or obligations of this Agreement that are the subject of the Dispute. 
 (c) Arbitration. Any Dispute which cannot otherwise
be resolved as provided in Section 13.5(b) shall be resolved by arbitration conducted in accordance with the commercial arbitration rules of the American Arbitration Association (AAA), and judgment upon the award rendered by the arbitral
tribunal may be entered in any court having jurisdiction thereof. The arbitration tribunal shall consist of a single arbitrator mutually agreed upon by the Parties or designated by the AAA. The place of arbitration shall be New York, New York, for
any claims by Bank, and Sioux Falls, South Dakota, for any claims by Company, unless otherwise agreed. The arbitral award shall be final and binding. The Parties waive any right to appeal the arbitral award. Each Party may seek judicial assistance:
(i) to compel arbitration, (ii) to obtain interim measures of protection prior to or pending arbitration, (iii) to seek injunctive relief in the courts of any jurisdiction as may be necessary and appropriate to protect the
unauthorized disclosure of its proprietary or confidential information, and (iv) to enforce any decision of the arbitrator, including the final award. 

(d) Confidentiality. The arbitration proceedings shall be as confidential and private as permitted by Applicable Law. The Parties shall not disclose the
existence, content or results of any proceedings, and materials submitted in connection with such proceedings shall not be admissible in any other proceeding. 

Section 13.6 Force Majeure 
 In the event
either Party is unable to perform its obligations hereunder due to a Force Majeure Event such Party will so notify the other Party promptly and shall be relieved of any liability hereunder flowing from such inability to perform, until such time that
the Force Majeure Event has ended. A “Force Majeure Event” means acts of God, fire, power outages, widespread communications network failures, governmental or regulatory changes, acts of war, terrorism. No Party shall be held responsible
for delays in implementation or performance caused solely by the other Party hereto. Any such delay, which occurs during the Term, shall result, at the option of and upon timely notice by the non-delaying Party, in an extension of all prospective
implementation schedule deadlines equal to the period of delay caused solely by such delaying Party. 
  

					
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 Section 13.7 Drafting Presumption 

Both Parties agree that they participated in the drafting of this Agreement, and in the event that any dispute arises in the interpretation or
construction of this Agreement, no presumption shall arise that either one Party or the other drafted this Agreement. 
 Section 13.8
Notices 
 Notices shall be effective hereunder when and only when they are reduced to writing and delivered, by next day delivery service, with
proof of delivery, or mailed by certified or registered mail, return receipt requested, to the appropriate party at its address stated below or to such Party and at such address as may be designated by notice hereunder. Notices shall be deemed given
on the date delivered or date of attempted delivery, if service is refused. 
  

			
	Bank:	 	Company:
		
	 MetaBank d/b/a Meta Payment Systems

5501 S. Broadband Lane
 Sioux Falls, South Dakota
57108
	 	 Jackson Hewitt Inc.
 3 Sylvan
Way, Box 264
 Parsippany, New Jersey 07054

	Attn: General Counsel	 	Attn: Financial Products Department
		
	 With a copy to:
  
	 	With a copy to:
	 MetaBank d/b/a Meta Payment Systems

5501 S. Broadband Lane
 Sioux Falls, SD 57108

	 	 Jackson Hewitt Inc.
 3 Sylvan
Way, Box 264
 Parsippany, New Jersey 07054

	Attn: Senior VP, Credit	 	Attn: Legal Department

 Section 13.9 Severability

 To the fullest extent possible each provision of this Agreement shall be interpreted in such fashion as to be effective and valid under
Applicable Law. If any provision of this Agreement is declared void or unenforceable for particular facts or circumstances, such provision shall remain in full force and effect for all other facts or circumstances. If any provision of this Agreement
is declared entirely void or unenforceable, such provision shall be deemed severed from this Agreement, which shall otherwise remain in full force and effect. 

Section 13.10 Counterparts. 
 This
Agreement may be executed in one or more counterparts (including via facsimile), each of which shall be deemed an original but all of which together shall constitute one and the same instrument. 

Section 13.11 No Waiver 
 No failure or
delay by either Party in requiring strict compliance with any obligation or provision of this Agreement (or in the exercise of any right or remedy provided herein) and no custom or practice at variance with the requirements hereof shall constitute a
waiver or modification of any such obligation, requirement, right or remedy or preclude exercise of any such right or remedy or the right to require strict compliance with any obligation set forth herein. No waiver of any particular default or any
right or remedy with respect to such default shall preclude, affect or impair enforcement of any right or remedy provided herein with respect to any subsequent default. No approval or consent of either Party to a matter requiring such approval or
consent shall be effective unless in writing and signed by an authorized representative of the party approving or consenting. Consent or approval may also be withheld for so long as the other Party is in default of any of its obligations under this
Agreement. 
  

					
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 IN WITNESS WHEREOF, this Agreement is executed by the Parties’ authorized officer or representative
as of the date set forth above. 
  

									
	COMPANY	 		 	MetaBank, d/b/a Meta Payment Systems
					
	By:	 	 /s/ Daniel P. O’Brien
	 		 	By:	 	 /s/ Trent J. Sorbe

	Name:	 	 Daniel P. O’Brien
	 		 	Name:	 	 Trent J. Sorbe

	Title:	 	 CFO
	 		 	Title:	 	 Senior Vice President/Credit

 

					
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 Exhibit A 

Compensation 
 This Exhibit A is
attached to, and is part of, a Second Amended and Restated Marketing Agreement between Jackson Hewitt Inc. (“Company”) and MetaBank d/b/a Meta Payment Systems (“Bank”) dated, 2009 (the “Agreement”). 

1. Compensation for iPower Card for Disbursements Program. From the beginning of each Tax Season through June 1 following each such Tax
Season, Bank shall pay Company the fees and commissions set forth in Attachment 1 to Exhibit A with respect to all iPower Cards for Disbursements issued since the beginning of each such Tax Season. After June 1 each year, with respect to any
iPower Cards for Disbursements issued since the beginning of the immediately preceding Tax Season through the beginning of the next Tax Season, the compensation payable by Bank to Company with respect to the iPower Card for Disbursement Program
shall be identical to the compensation payable by Bank to Company with respect to the iPower Cards with iAdvance Program, as set forth in Paragraph 2 below. From the beginning of each Tax Season through June 1 following each such Tax Season,
the iPower Card for Disbursements Program shall also qualify for profit sharing as outlined in Paragraph 4 of this Exhibit A with respect to all iPower Cards for Disbursements issued since the beginning of each such Tax Season. All other revenues
generated by the iPower Card for Disbursements Program will belong to Bank. 
 2. Compensation for iPower Cards with iAdvance Program and
iAdvance Credit Product Program; Exclusivity. 
  

	 	(a)	Compensation/Program Costs for iPower Card with iAdvance Program and iAdvance Credit Product Program 

 

	 	(i)	As of the end of each month during the Term, Bank will calculate iPower Card with iAdvance Program Revenues and iPower Card with iAdvance Program Expenses. If the
difference between such amounts is positive, Bank will remit the iPower Card with iAdvance Profit Sharing Amount to Company by the last day of the following month. 

 

	 	(ii)	As of the last day of each Quarterly True-Up Month, Bank shall calculate the Quarterly iPower Card with iAdvance Gross Profit. If the Quarterly iPower Card with
iAdvance Gross Profit is greater than the aggregate of the iPower Card with iAdvance Gross Profit paid by Bank to Company during the preceding calendar quarter, Bank shall pay such difference to Company by the last day of the month following each
Quarterly True-Up Month. If the Quarterly iPower Card with iAdvance Gross Profit is less than the aggregate of the iPower Card with iAdvance Gross Profit paid by Bank to Company during the preceding calendar quarter, Bank shall withhold the
overpayment from the iPower Card with iAdvance Profit Sharing Amount until such overpayment has been repaid in full. In the event the Agreement terminates prior to the full repayment of such amount, Company shall pay the remaining balance to Bank
within 20 Business Days of notification of such deficiency. 

  

	 	(iii)	If at any time the cumulative iPower Card with iAdvance Program Gross Profit is negative, Bank will retain all iPower Card with iAdvance Program Gross Profit until the
cumulative iPower Card with iAdvance Program Gross Profit is positive. Thereafter, Bank will pay the iPower Card with iAdvance Profit Sharing Amount to Company. 

 

	 	(iv)	Bank shall pay all iPower Card with iAdvance Program Expenses until such time as iPower Card with iAdvance Program Gross Profit becomes positive.

  

	 	(v)	At the end of any Term Year, if the iPower Card with iAdvance Gross Profit is negative for that Term Year, Bank may terminate the iPower Card with iAdvance Program and
the iAdvance Credit Product Program. 

  

	 	(vi)	Subsequent to termination of the Agreement by Company, Company shall receive [50%] of any compensation it would be entitled to receive were the Agreement
not terminated. If the Agreement is terminated by Bank, or if Company terminates the Agreement or a Program for cause (as contemplated in Sections 8.2 and 8.3 of the Agreement), Company shall continue to receive all compensation it would be entitled
to receive were this Agreement not terminated. 

  

					
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	 	(vii)	In no event, however, shall Bank pay any commission or compensation of any kind to Company on any iPower Cards with iAdvance issued by Bank to Employees.

  

	 	(viii)	All other revenues generated by the iPower Card with iAdvance Program and the iAdvance Credit Product Program will belong to Bank. 

 

	 	(b)	iPower Card with iAdvance Program Exclusivity. During the period beginning [*] and ending on [*] (the “iPower Card with iAdvance Exclusivity Period”),
Bank will not directly or indirectly provide or offer a non-personalized or personalized, prepaid, reloadable debit card program with the iAdvance Credit Product to any Person that is primarily in the business of providing or offering income tax
return preparation services to its customers, whether exclusively or in connection with any other products or services, for the purpose of making such cards available to other Persons as for the receipt of (i) payroll deposits and certain other
disbursements, and (ii) the proceeds of products the same as or substantially similar to the iAdvance Credit Product. Without regard to the foregoing, Bank may offer Tax Credit Products to other Persons. The iPower Card with iAdvance
Exclusivity Period will be extended for additional terms of one Term Year as follows: 

  

	 	(i)	If a [*] of [*] Personalized Cardholders have used their Cards for the [*] of [*] during the course of the iPower Card with iAdvance Exclusivity Period, the iPower Card
with iAdvance Exclusivity Period shall be extended for [*], from [*] until [*]. 

  

	 	(ii)	If a [*] Personalized Cardholders have used their Cards for the [*], the iPower Card with iAdvance Exclusivity Period shall be extended until the [*] of the [*] of this
[*]. 

 If the performance target for a particular Term Year has not been met, Bank shall not be obligated to
extend the iPower Card with iAdvance Exclusivity Period, even if Company satisfies the performance target in a subsequent Term Year. Notwithstanding the foregoing, the iPower Card with iAdvance Exclusivity Period shall not extend beyond the
termination date of this Agreement. 
  

	 	(c)	Most Favored Nation Status for iPower Card with iAdvance Program 

  

	 	(i)	Bank represents and warrants to Company that the terms, features and conditions of the iPower Card with iAdvance Program, including, without limitation, the
compensation to be paid to Company pursuant to this Exhibit A, are, and will be, at least as favorable as the terms, features and conditions of any reloadable prepaid card program with the iAdvance Credit Product Program provided by Bank to any
other Person whose principal business is providing income tax return preparation services and with whom Bank has entered into an agreement. In the event Bank enters into such an agreement with such a Person, and Bank reasonably concludes that the
financial terms of such agreement are more beneficial than the financial terms of the Agreement, Bank shall immediately provide Company written notice of the terms, features, and conditions of such program and give Company the opportunity to offer
such program on the same terms. Company shall be entitled to the benefit of such more favorable terms from the date that Bank provided such terms to such Person, not from the date Bank notifies Company. 

 

	 	(ii)	Bank further agrees that if the number of Customers who become iPower Card with iAdvance Cardholders is among the top [*] of reloadable cards with related iAdvance
Credit Product accounts provided by other Persons in conjunction with Bank, then the representation and warranty set forth in Paragraph 2(c)(i) above shall apply to any program provided by Bank to any Person, regardless of industry or type of
business, and, specifically, shall not be limited to programs with Persons whose principal business is providing income tax return preparation services. 

 

					
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 3. iPower Plus Line of Credit Program Compensation; Exclusivity 

 

	 	a.	Compensation/Program Costs for iPower Plus Line of Credit Program. The iPower Plus Line of Credit Program is subject to the profit sharing description set forth
in Paragraph 4 of this Exhibit A. All other revenues generated by the iPower Plus Line of Credit Program will belong to Bank. 

  

	 	b.	iPower Plus Line of Credit Program Exclusivity. During the period beginning [*] and ending on [*] (the “iPower Plus Line of Credit Exclusivity
Period”), Bank shall not offer a product similar to iPower Plus Line of Credit to any competitor of the Company and any Person that provides or offers income tax return preparation services to Customers, whether exclusively or in connection
with any other products or services. 

 4. Profit Sharing for iPower Card for Disbursements Program and iPower Plus Line of
Credit Program. 
 If the Bank’s Gross Profit earned in any Contract Year from the iPower Cards for
Disbursements Program described in Exhibit A-1 and the iPower Plus Line of Credit Program described in Exhibit A-4 exceeds [*], Bank shall pay Company additional compensation equal to [*] of the Gross Profit in excess of [*] per Contract Year. The
compensation to be paid under this Paragraph 4 shall be paid by the
90th day of the next Contract Year. 

5. Definitions. Capitalized terms used in this Exhibit A which are not defined in the Agreement have the meanings set forth below: 

 

	 	a.	“Gross Profit” means an amount equal to the difference, if any, between (a) the revenues generated by the iPower Cards for Disbursements Program and the
iPower Plus Line of Credit Program with respect to iPower Plus Line of Credit Receivables retained by Bank, including all interest income, fee income, interchange, and other direct Cardholder fees with respect to the iPower Cards for Disbursements,
plus any origination fees received by Bank with respect to the sale of Receivables generated under the iPower Plus Line of Credit Program and (b) the expenses generated by the above-described Card Program and Credit Program, including all
direct expenses and outlays made by Bank in connection with, or arising out of, the iPower Cards for Disbursements Program, the iPower Card Savings Program, or the iPower Plus Line of Credit Program. Such expenses shall include: any compensation
paid to Company under provisions other than Paragraph 4 above Bank’s cost of funds for Receivables funded by Bank, legal fees, card production, fulfillment, processing, network fees, customer service, IVR calls, long distance, chargeback
processing, fraud management, and any other costs mutually agreed upon by the Parties, including pro-rated expenses associated with staff who are employed, in whole or in part, to support the iPower Cards for Disbursements Program or the iPower Plus
Line of Credit Program. 

  

	 	b.	“iPower Card with iAdvance Profit Sharing Amount” means [50%] of iPower Card with iAdvance Program Gross Profit. 

 

	 	c.	“iPower Card with iAdvance Program Expenses” means all direct expenses and outlays made by Bank in connection with, or arising out of, the iPower Card with
iAdvance Program, the iPower Card Savings, Program or iAdvance Credit Product Program such as legal fees, card production, fulfillment, processing, network fees, customer service, IVR calls, long distance, chargeback processing, fraud management,
and any other costs mutually agreed upon by the Parties, including pro-rated expenses associated with staff who are employed, in whole or in part, to support the iPower Card with iAdvance Program or the iAdvance Credit Product Program.

  

	 	d.	“iPower Card with iAdvance Program Gross Profit” means an amount equal to the difference, if any, between iPower Card with iAdvance Program Revenues and
iPower Card with iAdvance Program Expenses. 

  

	 	e.	“iPower Card with iAdvance Program Revenues” means all interest income relating to float on the Cards, fee income, interchange, and other direct Cardholder
fees with respect to the iPower Cards with iAdvance, plus any origination fees received by Bank with respect to the sale of Receivables generated under the iAdvance Credit Product Program. In the event Bank retains a portion or all of the
Receivables generated under the iAdvance Credit Product Program, the iPower Card with iAdvance Program Revenues shall further include an amount equal to the origination fees Bank would have received in connection with such retained Receivables had
Bank sold such Receivables to a third party. 

  

					
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	 	f.	“Losses” means the principal amount and accrued finance charges on all iPower Plus Line of Credit Program disbursements which are deemed by Bank to be
uncollectible, consistent with Applicable Law as of the end of each month during the Term. 

  

	 	g.	“Personalized Cardholders” means Cardholders who have converted their iPower Card for Disbursements (as defined in Exhibit A-1) to iPower Cards with iAdvance
(as defined in Exhibit A-2), or who have directly applied for, and received, an iPower Card with iAdvance directly from Bank pursuant to Exhibit A-2. 

  

	 	h.	“Quarterly iPower Card with iAdvance Gross Profit” means an amount equal to the difference, if any, between iPower Card with iAdvance Program Revenues and
iPower Card with iAdvance Program Expenses for the calendar quarter immediately preceding each Quarterly True-Up Month. 

  

	 	i.	“Quarterly True-Up Month” means each April, July, October, and January during the Term. 

 

	 	j.	“Tax Credit Products” means loans or lines of credit that are associated with tax preparation and tax refunds (e.g., refund anticipation loans) that are not
otherwise covered by the Agreement. 

  

					
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 Attachment 1 to Exhibit A 

Company Fees & Compensation for the iPower Card for Disbursements Program 

Bank shall pay the following compensation in connection with the iPower Card for Disbursements Program. 

Bank will pay Company the following commissions based on the revenues earned by the Bank from the disbursement of Tax-Related Financial Products on
iPower Cards for Disbursements: 
  

			
	Average Revenues per
Card(1)	 	Commission to Company
		
	Amounts less than [*] per card	 	[*]
		
	Between [*] and [*] per card	 	[*]
		
	Above [*] per card	 	[*](2)

  

	(1)	

“Revenues per Card” consist of interchange and Cardholder fees earned by Bank from the disbursement of
Tax-Related Financial Products on iPower Cards for Disbursements. “Average Revenues per Card” will be calculated by calculating the total revenues earned by Bank from the disbursement of all Tax-Related Financial Products on iPower Cards
for Disbursements for a particular Tax Season during the Term and dividing such amount by the total number of iPower Cards for Disbursements that received a disbursement of a Tax-Related Financial Product for such Tax Season. Notwithstanding the
foregoing, revenues earned by Bank from the disbursement of iPower Plus Line of Credit Product proceeds loaded on iPower Cards for Disbursements shall not be included in determining the Average Revenues per Card in instances where a
Cardholder’s tax refund proceeds are not also loaded to the Cardholder’s iPower Card for Disbursements; provided, however, that Bank shall deduct from the revenue available for Company’s commissions an amount equal to [*] for
each such Card, which amount is attributable to Bank’s fixed expenses for each such Card. 

	(2)	 The [*] commission
rate is payable in years iPower Card for Disbursement load volume exceeds [*]. Years for which load volume is below [*], the commission rate when Average Revenues per Card for Disbursements are in excess of [*] per card will continue to be [*].

  

					
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 Exhibit A-1 

iPower Card for Disbursements Program 

This Exhibit A-1 is attached to, and is part of, a Second Amended and Restated Marketing Agreement between Jackson Hewitt Inc.
(“Company”) and MetaBank d/b/a Meta Payment Systems (“Bank”) dated, 2009 (the “Agreement”). 
  

	1.	iPower Card for Disbursements Program Description. 

(a) iPower Card for Disbursements Program Availability. During the Term, Bank shall make non-personalized Cards available to the following Persons who
are approved for a non-personalized Card: (i) Customers who elect the non-personalized Card as a method to receive proceeds of Tax Related Financial Products or refund amounts directly from the Internal Revenue Service or a state taxing
authority; (ii) Employees who elect the non-personalized Card as a method to receive payroll deposits and other disbursements; and (iii) Customers, Employees, and other Persons who elect the non-personalized Card as a delivery method for
certain disbursements, including the disbursement of advances requested under Credit Product Programs (“Credit Disbursements”). All Credit Disbursements shall be loaded onto the Card as more fully described in the Credit Documents.

 (b) Delivery of iPower Cards for Disbursements By Operators. A Customer who elects to receive a non-personalized Card as a delivery method
for the receipt of proceeds of a Tax Related Financial Product or a Tax Refund (through IRS Direct) shall apply through an Operator for a non-personalized Card in connection with such Customer’s application for a Tax Related Financial Product
or election to receive a Tax Refund by a Load to the non-personalized Card. Upon completion of the application, and the appropriate documentary identity verification, Operator shall issue a non-personalized Card to such Applicant. Each
non-personalized Card issued by Bank through an Operator which is given to a Customer that applies for a non-personalized Card to receive disbursement of a Tax Related Financial Product or a Tax Refund and has not been converted to a personalized
Card as provided in Exhibit A-2, shall be referred to as an “iPower Card for Disbursements”. Each iPower Card for Disbursements is a Card, as that term is defined in this Agreement. 

(c) Expiration. Each iPower Card for Disbursements shall carry an expiration date on its face of December 31 immediately following the issuance date
or on such other date as the Parties may mutually agree. Cardholder’s access to his or her Cardholder Funds will cease on the expiration date and any remaining funds shall be disbursed as provided in the Cardholder Agreement. 

(d) Pricing. Attachment 1 to Exhibit A-1 sets forth the complete list of the Cardholder fees that a Cardholder may be charged in connection with
such Cardholder’s receipt and use of an iPower Card for Disbursements. Cardholder fees for the iPower Card for Disbursements are subject to change by Bank with the prior written approval of Company. Cardholder fees that are charged to a
Cardholder and assessed after a Cardholder has activated an iPower Card for Disbursements shall be deducted by Bank from such Cardholder’s Cardholder Funds and remitted as appropriate. 

2. iPower Card for Disbursements Program Terms and Conditions. Upon 15 Business Days’ prior written notice to Company, Bank may
propose any adjustments or additions to the iPower Card for Disbursements Program; provided, however, that any such modifications are subject to Company’s prior written approval, which approval shall not be unreasonably withheld. Any such
changes shall be documented in a revised Exhibit A-1, which shall be attached to this Agreement in lieu of the previous Exhibit A-1. Bank may revise the Cardholder Agreement from time to time pursuant to Section 3.2 of the Agreement.

  

	3.	Miscellaneous. 

 (a) Design. Bank
shall produce, at its expense, all Cards based upon the design mutually approved by Bank and Company. Company shall design the front of the Cards, which may include Company Intellectual Property. Bank shall provide the design for the back of the
Cards, including appropriate Bank-related Marks as to the issuer of the Cards, appropriate ATM logos, and customer service phone numbers and website addresses. Bank shall furnish all disclosures required by Applicable Law to appear on the Cards.
Company shall have the right at any time to modify the design of the Cards (including to change the branding thereof) upon reasonable notice to and approval of Bank (such approval shall not be unreasonably withheld or delayed), and Bank shall
produce new Cards to reflect such modifications; provided, however, if Company requests a card design change, Company will reimburse Bank for the cost of any unused Card inventory. Moreover, if the Card modifications requested by Company require a
material increase in the cost of the Cards, Company shall reimburse Bank for the cost difference related to the requested modification; provided, however, that Bank 

 

					
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shall submit an invoice to Company for any such costs and shall provide documentation evidencing such costs upon Company’s request. The form, design and content of the Cards shall be subject
to any required approval or design standards of Bank and the Systems. 
 (b) Defective Manufacture. Bank shall produce the Cards, including
encoding and embossing, in conformity with System Rules. If any Cards are defective, Bank shall promptly replace such Cards at its own expense. 

(c) Card Functionality. Bank will be the issuer of all Cards. All Cards may be used to pay for purchases, cash withdrawals, and any other expenses that
are allowed by Applicable Law, subject to the Cardholder Agreement. After issuance, each Card shall have the ability to accept Loads and, when available and subject to Bank’s approval of an application, Credit Disbursements. All Cardholder
Funds shall be Federal Deposit Insurance Corporation insured. 
 (d) Cardholder Agreement. All aspects of the relationship between Bank and
Cardholders shall be governed by the terms of the Cardholder Agreement. 
 (e) Cardholder Access to Cardholder Funds. Bank shall take
commercially reasonable efforts to ensure that each Cardholder shall at all times have the ability to access his or her Cardholder Funds through (i) PIN-based POS terminals that accept the selected System’s Cards, (ii) ATMs owned or
operated by Bank, (iii) any third party vendor networks retained by Bank to provide surcharge-free ATM access without any transaction fees or costs charged by Bank unless authorized by Company, and (iv) System merchants, as described in
the Cardholder Agreement. 
  

	4.	Omnibus Account. 

 (a) Funding.
With respect to each Customer to whom a Card was issued to receive the proceeds of Tax Related Financial Products, Bank shall notify Company and the Providers of the Omnibus Account into which Providers will deposit funds. Company shall use
commercially reasonable efforts to encourage Providers to make such deposits via wire. Company shall use commercially reasonable efforts to ensure Providers provide additional reconciliation support to Bank, as reasonably required, to enable Bank to
settle on a daily basis. All discrepancies in any amount so settled shall be resolved and corrected within 3 Business Days. 
 (b) Funds
Transfer Information. Bank shall, at its own cost and expense, provide Company and/or a Provider with an automated means to transmit Funds Transfer Information to Bank. Provider shall bear all costs related to transmitting funds via wire transfer or
ACH credit and Bank shall bear all costs related to its receipt of such funds. 
 (c) Company’s Liability. If Company delivers to Bank
incorrect Funds Transfer Information such that the funds credited to the Omnibus Account on behalf of a Cardholder by Bank does not match the amount authorized for disbursement on the Cardholder’s behalf by Provider, then Company shall be
liable for any excess amount, if any, which was incorrectly identified as Cardholder Funds. 
 5. Definitions. Capitalized terms
not defined in this Exhibit A-1 have the meanings set forth for such terms in the Agreement. 
  

					
	Confidential	 	29	 	

 Execution Version 

 

 Attachment 1 to Exhibit A-1 

iPower Card for Disbursements Program Fee Schedule 

 

										
	 DESCRIPTION
	  	Pre May 1st	 	 	Post May 1st & 
Web
Enrolled Cards	  	Employee Card	  	HSBC
	 Enrollment Fees
	  			 		  		  	
	 Activation Fee
	  	0	  	 	0	  	0	  	0
	 Maintenance Fees
	  			 		  		  	
	 Monthly Fee
	  	0	  	 	$4.95	  	0	  	$3.95
	 Dormancy Fee
	  	0	  	 	0	  	0	  	0
	 Closure Fees
	  			 		  		  	
	 Cancellation Fee
	  	$10,00	  	 	$10,00	  	0	  	0
	 Load Fees
	  			 		  		  	
	 Convenience Fee (Direct Deposit)
	  	0	  	 	0	  	0	  	0
	 Convenience Fee (Retail Location)
	  	0	  	 	0	  	0	  	0
	 Convenience Fee (MoneyGram)
	  	0	  	 	0	  	0	  	0
	 Convenience Fee (Western Union)
	  	0	  	 	0	  	0	  	0
	 Convenience Fee (PayXone)
	  	0	  	 	0	  	0	  	0
	 Convenience Fee (PayPal)
	  	0	  	 	0	  	0	  	0
	 Convenience Fee (Visa ReadyLink)
	  	$0.99	  	 	$0.99	  	$0.99	  	$0.99
	 Signature Transaction Fees
	  			 		  		  	
	 Signature Transaction Fee (Domestic)
	  	0	  	 	0	  	0	  	0
	 Signature Transaction Fee (Int’l)
	  	0	  	 	0	  	0	  	0
	 Signature Transaction Decline Fee (Domestic)
	  	0	  	 	0	  	0	  	0
	 Signature Transaction Decline Fee (Int’l)
	  	0	  	 	0	  	0	  	0
	 PIN Transaction Fees
	  			 		  		  	
	 PIN Transaction Fee (Domestic)
	  	$0.50	  	 	$0.25	  	0	  	$0.25
	 PIN Transaction Fee (Int’l)
	  	$0.50	  	 	$0.25	  	0	  	$0.25
	 PIN Transaction Decline Fee (Domestic)
	  	0	  	 	0	  	0	  	$0.25
	 PIN Transaction Decline Fee (Int’l)
	  	0	  	 	0	  	0	  	$0.25
	 ATM Transaction Fees
	  			 		  		  	
	 ATM Withdrawal Fee (Domestic)
	  	$2.50	  	 	$1.50 (2 free
per month)	  	$1.00 (2 free
per month	  	$1.50 (2 free
per month)
	 ATM Withdrawal Fee (Int’l)
	  	$4.00	  	 	$2.95	  	$1.00	  	$2.95
	 ATM Balance Inquiry Fee (Domestic)
	  	$0.50	  	 	$0.50	  	$0.25	  	$0.25
	 ATM Balance Inquiry Fee (Int’l)
	  	$1.50	  	 	$1.50	  	$0.25	  	$1.50
	 ATM Decline Fee (Domestic)
	  	$0.50	  	 	0	  	$0.25	  	$0.25
	 ATM Decline Fee (Int’l)
	  	$1.50	  	 	0	  	$0.25	  	$0.50
	 Cash Advance Transaction Fees
	  			 		  		  	
	 Over-the-Counter Withdrawal Fee (Domestic)
	  	1.50	% 	 	$4.95	  	$4.95	  	$4.95
	 Over-the-Counter Withdrawal Fee (Int’l)
	  	1.50	% 	 	$4.95	  	$4.95	  	$4.95
	 Other Transaction Fees
	  			 		  		  	
	 Send Cash Fee (Card to Bank Account)
	  	$2.50 (250 max)	  	 	$0.99	  	$0.99	  	$0.99
	 Send Cash Fee (Bank to Card)
	  	0	  	 	0	  	0	  	0

  

					
	Confidential	 	30	 	

 Execution Version 

 

													
	 DESCRIPTION
	  	Pre May 1st	 	 	Post May 1st & 
Web
Enrolled Cards	 	 	Employee Card	 	 	HSBC	 
	 Send Cash Fee (Customer Initiated ACH)
	  	N/A	  	 	N/A	  	 	N/A	  	 	N/A	  
	 Phone Service Fees
	  			 			 			 		
	 Automated Voice Response Fee (Per Call)
	  	$2.50 (5 free combined w/ Live Agent)	  	 	0	  	 	0	  	 	0	  
	 Live Agent Service Fee (Per Call)
	  	$2.50 (5 free combined w/ IVR)	  	 	$2.00 (2 free per
month)	  
  	 	$1.50 (2 free per
month)	  
  	 	$2.00 (2 free per
month)	  
  
	 Statement Fees
	  			 			 			 		
	 Paper Statement Fee (Mail)
	  	$0.95	  	 	$0.95	  	 	$2.95	  	 	$2.95	  
	 Shipping Fees
	  			 			 			 		
	 Replacement Card Fee
	  	$4.95	  	 	$4.95	  	 	$4.95	  	 	$4.95	  
	 Express Shipping Fee
	  	$55	  	 	$55	  	 	$55	  	 	$55	  
	 Bill Pay Fees
	  			 			 			 		
	 Bill Pay Fee (Electronic)
	  	$2.50 (250 max)	  	 	$0.45	  	 	$0.45	  	 	$0.45	  
	 Bill Pay Fee (Paper Check)
	  	$2.50 (250 max)	  	 	$0.99	  	 	$0.99	  	 	$0.99	  
	 Bill Pay Fee (Check Cancellation)
	  	$9.95	  	 	$9.95	  	 	$9.95	  	 	$9.95	  
	 Misc Fees
	  			 			 			 		
	 Foreign Exchange Mark Up
	  	3	% 	 	3	% 	 	3	% 	 	3	% 

  

					
	Confidential	 	31	 	

 Exhibit A-2 

iPower Card with iAdvance Program 

This Exhibit A-2 is attached to, and is part of, a Second Amended and Restated Marketing Agreement between Jackson Hewitt Inc.
(“Company”) and MetaBank d/b/a Meta Payment Systems (“Bank”) dated, 2009 (the “Agreement”). 
  

	1.	iPower Cards with iAdvance Program Description.  

(a) Conversion of Non-Personalized Cards. If the Cardholder of a non-personalized Card loads value to his/her Card from a source other than proceeds of a
Tax Related Financial Product or a Tax Refund, such action shall be deemed to be a request for a personalized Card pursuant to Paragraph (b) below, which Card shall be referred to as an “iPower Card with iAdvance”. Upon conversion of
a non-personalized Card to a personalized Card, the personalized Card may become eligible for enrollment in the iAdvance Credit Product Program (as described in Exhibit A-3), subject to certain eligibility requirements outlined in Exhibit
A-3. Each iPower Card with iAdvance is a Card, as that term is defined in this Agreement. 
 (b) Request for Personalized Cards. Any
Cardholder who initially received a non-personalized Card, including, without limitation, any Customer, may, at any time, directly request from Bank that Bank issue such Cardholder a personalized Card. Bank shall deliver such personalized Card to
such Cardholder via first class mail not later than 10 Business Days after receipt of the request. Any Applicant who did not initially receive a non-personalized Card pursuant to Paragraph 3(a) of this Exhibit A-1 shall apply for an iPower
Card with iAdvance directly from Bank. Upon Bank’s approval of the application, Bank shall issue an iPower Card with iAdvance with the Applicant’s name, expiration date and unique account number embossed on the Card and establish a
Cardholder’s Card account for such Cardholder that is ready for immediate use. Bank shall deliver the iPower Card with iAdvance and a Card Packet to such Cardholder via first class mail within 10 Business Days after approval of the Card
application. 
 (c) Expiration. Each iPower Card with iAdvance shall carry an expiration date on its face of the month and year 36 months after
the issuance of the Card. Cardholder’s access to his or her Cardholder Funds will cease on the expiration date and any remaining funds shall be disbursed as provided in the Cardholder Agreement. 

(d) Pricing for iPower Cards with iAdvance Program. Attachment 1 to Exhibit A-2 sets forth the complete list of the Cardholder fees that a
Cardholder may be charged in connection with such Cardholder’s receipt and use of an iPower Card with iAdvance after May 1 of the Tax Season in which such Cardholder received his or her iPower Card. Attachment 1 to Exhibit A-1 sets
forth the complete list of Cardholder fees that a Cardholder may be charged in connection with such Cardholder’s receipt and use of an iPower Card with iAdvance issued prior to May 1 following the Tax Season in which such Cardholder
received his or her iPower Card. Cardholder fees for the iPower Cards with iAdvance are subject to change by Bank with the prior written approval of Company. Cardholder fees that are charged to a Cardholder and assessed after a Cardholder has
activated an iPower Card with iAdvance shall be deducted by Bank from such Cardholder’s Cardholder Funds and remitted as appropriate. 
 2.
Other Terms; Miscellaneous. Paragraphs 2, 3, 4 and 5 of Exhibit A-1 shall also apply to the iPower Card with iAdvance Program provided, however, that whenever the term “iPower Card for Disbursements” is used, such word
shall be replaced with “iPower Card with iAdvance”. 
  

 32 

 Attachment 1 to Exhibit A-2 

iPower Card with iAdvance Program Fee Schedule 
  

			
	 DESCRIPTION
	  	Fee
	 Enrollment Fees
	  	
	 Activation Fee
	  	0
	 Maintenance Fees
	  	
	 Monthly Fee
	  	$4.95
	 Dormancy Fee
	  	0
	 Closure Fees
	  	
	 Cancellation Fee
	  	$10.00
	 Load Fees
	  	
	 Convenience Fee (Direct Deposit)
	  	0
	 Convenience Fee (Retail Location)
	  	0
	 Convenience Fee (MoneyGram)
	  	0
	 Convenience Fee (Western Union)
	  	0
	 Convenience Fee (PayXone)
	  	0
	 Convenience Fee (PayPal)
	  	0
	 Convenience Fee (Visa ReadyLink)
	  	$0.99
	 Signature Transaction Fees
	  	
	 Signature Transaction Fee (Domestic)
	  	0
	 Signature Transaction Fee (Int’l)
	  	0
	 Signature Transaction Decline Fee (Domestic)
	  	0
	 Signature Transaction Decline Fee (Int’l)
	  	0
	 PIN Transaction Fees
	  	
	 PIN Transaction Fee (Domestic)
	  	$0.25
	 PIN Transaction Fee (Int’l)
	  	$0.25
	 PIN Transaction Decline Fee (Domestic)
	  	0
	 PIN Transaction Decline Fee (Int’l)
	  	0
	 ATM Transaction Fees
	  	
	 ATM Withdrawal Fee (Domestic)
	  	$1.50 (2 free per month)
	 ATM Withdrawal Fee (Int’l)
	  	$2.95
	 ATM Balance Inquiry Fee (Domestic)
	  	$0.50
	 ATM Balance Inquiry Fee (Int’l)
	  	$1.50
	 ATM Decline Fee (Domestic)
	  	0
	 ATM Decline Fee (Int’l)
	  	0
	 Cash Advance Transaction Fees
	  	
	 Over-the-Counter Withdrawal Fee (Domestic)
	  	$4.95
	 Over-the-Counter Withdrawal Fee (Int’l)
	  	$4.95
	 Other Transaction Fees
	  	
	 Send Cash Fee (Card to Bank Account)
	  	$0.99
	 Send Cash Fee (Bank to Card)
	  	0
	 Send Cash Fee (Customer Initiated ACH)
	  	N/A
	 Phone Service Fees
	  	
	 Automated Voice Response Fee (Per Call)
	  	0
	 Live Agent Service Fee (Per Call)
	  	$2.00 (2 free per month)
	 Statement Fees
	  	
	 Paper Statement Fee (Mail)
	  	$0.95
	 Shipping Fees
	  	
	 Replacement Card Fee
	  	$4.95

  

 33 

					
	 DESCRIPTION
	  	Fee	 
	 Express Shipping Fee
	  	$	55	  
	 Bill Pay Fees
	  			
	 Bill Pay Fee (Electronic)
	  	$	0.45	  
	 Bill Pay Fee (Paper Check)
	  	$	0.99	  
	 Bill Pay Fee (Check Cancellation)
	  	$	9.95	  
	 Misc Fees
	  			
	 Foreign Exchange Mark Up
	  	 	3	% 

  

 34 

 Exhibit A-3 

iAdvance Credit Product Program 

This Exhibit A-3 is attached to, and is part of, a Second Amended and Restated Marketing Agreement between Jackson Hewitt Inc.
(“Company”) and MetaBank d/b/a Meta Payment Systems (“Bank”) dated, 2009 (the “Agreement”). 

1. Availability of iAdvance Credit Product. Bank shall make the iAdvance Credit Product available to Personalized
Cardholders who satisfy the eligibility requirements set forth below. The “iAdvance Credit Product” means Bank’s small dollar line of credit marketed under the
“iAdvance®” mark as of the date of this Agreement whereby a Cardholder may request and receive from
Bank loan advances that will be loaded on such Cardholder’s Card pursuant to the iAdvance Credit Agreement (see below). For purposes of this Agreement, the term “iAdvance” shall also refer to any future features or graduations of the
program developed and added by Bank in its sole discretion, including, but not limited to, a graduation feature currently known as iAdvance Choice. iAdvance Choice will be an extension of the iAdvance Credit Product and will provide longer repayment
periods and higher credit limits for qualifying Personalized Cardholders. The terms and conditions for iAdvance Choice shall be appended as Attachment 2 to Exhibit A-3 (the “iAdvance Choice Credit Agreement”) after they are adopted
by Bank. 
  

	2.	Eligibility for iAdvance Credit Product 

The iAdvance Credit Product shall be available to Personalized Cardholders who meet the eligibility criteria set forth in the iAdvance Credit Agreement,
as may be amended from time to time. A Personalized Cardholder approved to receive the iAdvance Credit Product cannot have more than one iAdvance Credit Product account established at any time. Each Personalized Cardholder approved for the
iAdvance Credit Product shall be a participant in the iAdvance Credit Product Program. 
 3. iAdvance Credit Product Terms. The
terms and conditions applicable to the iAdvance Credit Product, including the fees charged to a Cardholder for advance requests, are appended as Attachment 1 to Exhibit A-3 (the “iAdvance Credit Agreement”). 

 

	4.	Marketing Expectations for iAdvance Credit Product Program 

(a) In conjunction with the iPower Card with iAdvance Program described in Exhibit A-2, Company agrees to actively promote, advertise and market
the iAdvance Credit Product Program, at Company’s sole expense, through the use of Marketing Materials, to existing and prospective Cardholders at Company’s sole cost and expense, except as provided herein. Company will perform its
obligations under this Agreement in accordance with Applicable Law and the Branding Standards. “Branding Standards” means the Branding and Messaging Standards and Minimum Advertising Requirements established by Bank for the advertising,
promotion and marketing of the iAdvance Credit Product, as set forth on Attachment 3 to Exhibit A-3 attached hereto, which Branding Standards may be amended by Bank from time to time in its sole and absolute discretion. To the extent the
Branding Standards conflict with any of the terms or requirements set forth in this Agreement, the terms of this Agreement shall prevail. 
 (b)
To the extent permitted by Applicable Law, Company agrees to facilitate the distribution of Marketing Materials produced by Bank to existing Customers who are not Cardholders for the purpose of allowing Bank to market the iPower Card with iAdvance
and the iAdvance Credit Product to such Customers. Such Marketing Materials shall be subject to approval by Company, which approval shall not be unreasonably withheld or delayed. Bank shall be responsible for paying for any external costs associated
with Company’s performance of the duties described in the preceding sentence. The parties shall mutually agree upon the frequency and timing of such Marketing Materials distributions. 

(c) Company agrees to exercise commercially reasonable efforts to market the iAdvance Credit Product Program at Operator locations and elsewhere both
during and after Tax Season at its sole expense. 
 (d) Marketing Materials include, without limitation, the prominent display of signage
communicating the availability and material terms of the iAdvance Credit Product Program at point of service and at other areas in its locations, and also includes counter cards, posters, FAQ inserts, and overhead signs (if available). 

(e) Subject to Company’s rights under Section 8.3(f) of the Agreement, Bank may, from time to time, make changes to the iAdvance Credit Program
or request changes to any Marketing Materials relating to the iAdvance Credit Program upon not less than sixty (60) days’ prior written notice to Company, unless (a) any such change is due to Applicable Law or directions or
guidance received by Bank from a Regulatory Authority and (b) providing Company sixty (60) days’ advance written notice of such change would prevent Bank’s compliance with such Applicable Law or directions or guidance, in which
case Bank shall provide Company notice of such change as soon as commercially reasonable. Bank shall take commercially reasonable steps to prevent undue expense for Company when changing any Marketing Materials that are already in production.

  

 35 

 5. Definitions. All other capitalized terms not defined in the context of a provision of this
Exhibit A-3 have the meanings set forth in the Agreement. 
  

 36 

 Attachment 1 to Exhibit A-3 

iAdvance Credit Product Program 

iAdvance Credit Agreement 

Bank will provide to Company a copy of the iAdvance Credit Agreement in advance of each Tax Season, which agreement may be amended from
time to time by Bank pursuant to Section 3.2(b)(i) of this Agreement. 
  

 37 

 Attachment 2 to Exhibit A-3 

iAdvance Credit Product Program 

iAdvance Choice Credit Agreement 

[to be provided upon completion] 
  

 38 

 Attachment 3 to Exhibit A-3 

iAdvance Credit Product Branding Standards 

Bank will provide to Company a copy of the iAdvance Credit Product Branding Standards, together with any subsequent amendments thereto.

  

 39 

 Exhibit A-4 

iPower Plus Line of Credit Program 

This Exhibit A-4 is attached to, and is part of, a Second Amended and Restated Marketing Agreement between Jackson Hewitt Inc.
(“Company”) and MetaBank d/b/a Meta Payment Systems (“Bank”) dated, 2009 (the “Agreement”). 
  

	1.	Product Description 

 The terms
“iPower Plus Line of Credit” and “iPower Plus Line of Credit Program” means the small dollar line of credit program jointly developed by Bank and Company to be offered during the Pre-Tax Season to Cardholders, whereby a
Cardholder may request and receive from Bank an advance of loan funds which will be loaded on such Cardholder’s Card. For purposes of this Agreement, the term shall also refer to any future features, graduations or rebranding of the program
developed and added by the Parties from time to time. For avoidance of doubt, during the 2009/2010 Tax Season, the program shall be known as the “MoneyPower Line of Credit”. The iPower Plus Line of Credit Program includes the following
characteristics: 
 (a) No later than November 16, 2009 and throughout the 2009/2010 Tax Season, Bank and Company will offer Customers the
opportunity to apply for iPower Plus Line of Credit at participating Operator locations. Prior to September 1 of each subsequent Tax Season during the Term of this Agreement, Bank and Company shall negotiate in good faith to mutually agree
on the terms and scope under which the iPower Plus Line of Credit Program will be offered for the upcoming Tax Season. Notwithstanding anything to the contrary set forth in this Agreement, if Bank can offer the iPower Plus Line of Credit Program on
commercially reasonable terms, it will offer such Credit Program. 
 (b) Company will actively market, and require its participating Operators to
actively market, the availability of iPower Plus Line of Credit to Customers at Operator locations and elsewhere, subject to the marketing requirements set forth in Sections 4.1(t) and 4.10 of the Agreement. 

(c) Company will collect such information from Customers as the Parties agree is necessary for Customers to apply for the iPower Plus Line of Credit at
participating Operator locations. 
 (d) Bank will underwrite Applicants using Bank’s underwriting criteria. 

(e) Company and Bank will agree on Customers to market for iPower Plus Line of Credit. 

(f) Bank will create terms and conditions for the iPower Plus Line of Credit Program (the “iPower Plus Line of Credit Credit Agreement”) to be
appended as Attachment 1 to Exhibit A-4. 
 (g) Bank and Company will cooperate to allow their [*] to [*] with each other to facilitate
the [*] of [*] necessary to allow Bank to [*] and [*] the [*] of [*] by Bank under the iPower Plus Line of Credit Program in accordance with the iPower Plus Line of Credit Jackson Hewitt Requirements Document appended as Attachment 2 to Exhibit A-4,
together with any other procedures manual agreed upon by Bank and Company with respect to the iPower Plus Line of Credit Product, as may be amended from time to time. Company shall be [*] by Bank in connection with the iPower Plus Line of Credit
Program due to Company’s [*] to [*] the [*] agreed upon by Company and Bank under the iPower Plus Line of Credit Jackson Hewitt Requirements Document. 

(h) Company shall instruct its Operators to require Cardholders who are approved for the iPower Plus Line of Credit and who wish to receive Tax Refunds
electronically to inform the taxing authority to transmit Tax Refunds for loading to their Cards, all on terms mutually agreeable to the Parties. If a Cardholder requests an Operator to assist the Cardholder with the preparation of the
Cardholder’s income tax return, Company will require the Operator and provide the Operator with the connectivity necessary to determine whether the Cardholder has an outstanding balance owing on his or her iPower Plus Line of Credit. Unless
otherwise mutually agreed upon by the Parties, if the Cardholder has an outstanding balance owing and elects the Card as the method to receive his or her Tax Refund or proceeds from a Tax Related Financial Product, Company will ensure that it has
the necessary processing systems in place to automatically direct the Funds Transfer Information regarding the Cardholder’s Tax Refund or the proceeds of a Tax Related Financial Product to Bank and to automatically direct the Cardholder’s
Tax Refund to the Omnibus Account or, in the case of a Tax-Related Financial Product originated by a Provider, the deposit account designated by such Provider (“Provider Account”). If Company or any of its Operators fail to properly
transmit the Funds Transfer Information regarding the Cardholder’s Tax Refund or the proceeds of a Tax Related Financial Product to Bank or if an Operator permits a Cardholder to direct his or her Tax Refund to an account other than the Omnibus
Account or Provider Account, Company shall be liable for any losses incurred by Bank with respect to the repayment of the outstanding balance owed by the Cardholder under his or her iPower Plus Line of Credit, up to the amount of the
Cardholder’s Tax Refund. Notwithstanding the foregoing, Company shall not be liable for any such losses if a joint filer, who has not previously signed the Cardholder’s application for the iPower Plus Line of Credit, refuses to direct the
Tax Refund to the Omnibus Account or Provider Account, whichever is applicable, provided that the Operator has used commercially reasonable efforts to encourage the joint filer to direct the Tax Refund to either of such accounts. 

 

 40 

 (i) At the end of any Term Year, if the iPower Plus Line of Credit Program is [*], Bank may [*] the iPower
Plus Line of Credit program. 
 2. Definitions. Capitalized terms not defined in this Exhibit A-4 have the meanings set
forth for such terms in the Agreement. 
  

 41 

 Attachment 1 to Exhibit A-4 

iPower Plus Line of Credit 

Credit Agreement 

Bank will provide to Company a copy of the iPower Plus Line of Credit Credit Agreement in advance of each Tax Season, which agreement may
be amended from time to time by Bank pursuant to Section 3.2(b)(ii) of this Agreement. 
  

 42 

 Attachment 2 to Exhibit A-4 

iPower Plus Line of Credit 

Jackson Hewitt Requirements Document 

Bank will provide to Company a copy of the Jackson Hewitt Requirements Document, together with any subsequent amendments thereto.

  

 43 

 Exhibit A-5 

iPower Card Savings Program 
 1.
iPower Card Savings Program Description. The iPower Card Savings Program will offer Cardholders a way to manage their money by allowing Cardholders to set aside funds in a savings account tied to their Card. The Program requires a $10 minimum
opening deposit. There will be no fees assessed to Cardholders in connection with this Program. Funds are easily moved between the savings account and Card account. Savings accounts can only be funded through transfers from the Card balance.
Cardholders may access their savings account on the Cardholder website or via a live agent. There shall be only one savings account per reloadable Card. The savings account balance will be separate and distinct from the Card balance. 

2. Eligibility for iPower Card Savings Program. Only eligible Cardholders can open a savings account. To be eligible the Cardholder must: 

 

	 	•	 	 Have an active reloadable Card with direct deposit 

  

	 	•	 	 Have a valid SSN/TIN 

  

	 	•	 	 Be the primary account owner 

3. iPower Card Savings Program Terms and Conditions. The terms and conditions applicable to the iPower Card Savings Program are appended as
Attachment 1 to Exhibit A-5 (the “iPower Card Savings Agreement”). 
  

 44 

 Attachment 1 to Exhibit A-5 

iPower Card Savings Program 

iPower Card Savings Agreement 

Bank will provide to Company a copy of the iPower Card Savings Agreement in advance of each Tax Season, which agreement may be amended
from time to time by Bank pursuant to Section 3.2(b)(i) of this Agreement. 
  

 45 

 Exhibit B 

SLAs of Card Processor and Credit Processors 

1. Card Processor, on Bank’s behalf, shall provide the following customer support services: 

 

	 	a.	Processing of all authorization and settlement transactions made with or on a Card and providing authorization availability (90-day average) meeting or exceeding 98%
less scheduled maintenance; 

  

	 	b.	Processing of all payments and adjustments made to a Card. Real time payments will be posted within one hour of receipt by Card Processor. All transactions will be
posted within 24 hours of receipt; 

  

	 	c.	Maintaining and updating Cardholder information; 

  

	 	d.	Providing customer service with customer service personnel capable of serving English and Spanish-speaking Cardholders to assist Cardholders contacting customer service
via phone, fax or in writing with issues or problems related to Cards. Card Processor will provide call center services meeting an average speed of answer (30-day average) of 45 seconds on 85% of the calls; 

 

	 	e.	Providing Web services for Cardholder to view Card transactions; the Website will meet or exceed 98% availability (30-day average) less scheduled maintenance;

  

	 	f.	Providing Cardholders with a, 24-hours per day, 7 days per week mechanism for obtaining and /or hearing Card information in English and Spanish over the telephone,
including through an interactive voice response (IVR) unit; the IVR will meet or exceed 98% availability (30-day average) less scheduled maintenance; 

  

	 	g.	Cooperating and working with all parties involved in the sales, issuance, loading, acceptance of the Cards, and merchants accepting the Card for purchases or cash
withdrawals; 

  

	 	h.	Providing reasonable assistance, on an on-going basis, to Bank in resolving Cardholder or vendor problems related to the Cards or the use, issuance, sale or reloading
thereof; and respond within 48-hours; and 

  

	 	i.	Providing a mechanism for Cardholder dispute resolution ensuring compliance with appropriate regulatory requirements. 

2. The Credit Processor for the iAdvance Credit Product Program, on Bank’s behalf, shall provide the following customer support services:

  

					
	 Category
	 	 Description
	 	 SLA Standards

	Cardholder Support	 		 	
			
	Average Speed of Answer-IVR	 	A call that terminates in IVR tree after success market. Measures the utility of IVR response to tree to provide self service answer.	 	85% of calls answered within 45 seconds as of connection; 100% calls within 1 minute as of connection.
			
	Abandon Rate	 	Rate at which IVR calls are abandoned while in queue due to delay waiting for service longer than 45 seconds	 	Monthly abandon rate of 4 percent or less for all programs combined.

  

			
	System Availability	 	
		
	IVR:	 	98% daily availability (30 day average)
		
	Web:	 	98% daily availability (30 day average)

  

 46 

			
	Transactional Data Website Data Records-Reporting	 	
		
	Availability	 	By 6 am Central Time daily
		
	Data Variance	 	Accurate & complete data file-allowing reconciliation of transactions to account balance and authorizations.

 

			
	Problem Management	 	
		
	Helpdesk/Technical Support	 	Credit Processor will provide a support group and the telephone number to Bank that will be available Monday through Friday during the hours of 8:00 a.m. to 6:00 p.m. (CT) to
take incoming calls from Bank for assistance requests and to address technical questions and issues with respect to the provision of the credit processing services.

3. The Credit Processors for the iPower Plus Line of Credit Program, on Bank’s behalf, shall provide the following customer support services:

 Call Center Support Services 
  

	 	a.	Provide Cardholders with 24-hours per day, 7 days per week customer service; 

 

	 	b.	Provide a single-point-of-contact account manager to oversee the entire program; 

 

	 	c.	Allow for shared agents to manage call activity (call allocation process 75/25 split, adjustable based on need) 

 

	 	d.	Credit Processor will provide call center services meeting an average speed of answer of 45 seconds on 80% of the calls answered, with the following exceptions:

  

	 	•	 	 Average speed of answer of 30 seconds on 85% of calls answered from
November 16th to
November 25th, 2009 

 

	 	•	 	 Average speed of answer of 90 seconds on 85% of calls answered from
January 2nd to
January 15th, 2010 

 

	 	•	 	 Average speed of answer of 45 seconds on 85% of calls answered prior to November 16, 2009, from November 25, 2009 to January 2, 2009,
and after January 15, 2010 through the end of the Tax Season 

  

	 	e.	Abandonment rate shall not exceed 3% with the exception of abandons within 5 seconds or less and the following exception: 

 

	 	•	 	 abandon rate for live agent calls shall not exceed 5% with the exception of abandons within 5 seconds or less 

 

	 	f.	Quality assurance measurement of customer service associates’ call quality shall be at least 80% on a monthly average based on Bank monitoring using agreed upon
industry practices and standards. 

  

	 	g.	Reporting will be provided on a daily basis and daily call statistics, including total number calls offered, answered, abandoned, average speed of answer, total talk
time, percent of calls in the specific service level and a project-end recap of cumulative statistics. Specific reporting agreed upon as follows: 

  

	 	•	 	 Report #1 – Call Interval Report: Report details the call interval data and will be provided on daily, weekly and monthly intervals.

  

	 	•	 	 Report #2 – Blast Report; Interval data sent on the half hour for monitoring of service levels and call allocation adjustments.

  

	 	•	 	 Report #3 – IVR Drop Point Report - Report captures at what point each call disconnects from the IVR.

 

	 	•	 	 Report #4 – Call Allocation Report - Report captures number of calls, allocation percentage and call forwarded to each call center per
interval. 

  

 47 

	 	•	 	 Report #5 – Franchisee Call Volume Report - Report captures number of Franchisee calls and average handle time.

  

	 	•	 	 Report #6 – Remote Quality/Monitoring Services – Report provides average call quality (call recordings available within 2 business days of
request) 

 Credit Processor Availability: 

 

			
	 Measurement Criteria
	  	 Measurement

Window

	Critical Processing Time Uptime Percentage	  	Monthly
		
	>99.5% - On-Line Availability 8:00AM – 1:00AM EST Monday thru Sunday – Excluding Maintenance Window	  	
		
	> 98.5 < 99.5% - On-Line Availability 8:00AM – 1:00AM EST Monday thru Sunday– Excluding Maintenance Window	  	
		
	< 98.5% - On-Line Availability 8:00AM – 1:00AM EST Monday thru Sunday– Excluding Maintenance Window	  	
		
	Average Response Time	  	Monthly
		
	<.499 seconds (not including Authorization transactions)	  	
		
	>.500 seconds (not including Authorization transactions)	  	
		
	<.99 seconds (Authorizations transactions only)	  	
		
	>.100 seconds (Authorization transactions only)	  	
		
	Problem Management	  	
		
	Helpdesk/Technical Support	  	24/7 Availability
		
	Cardholder/Client Impact	  	Acknowledgement within 1 hour
		
	Non-Cardholder Impact/Business Issue	  	Acknowledgment within 1 Business Day

  

 48 

 EXHIBIT C 

Additional Credit Processor Service Requirements 

1. Credit Processors shall perform the following actions if actual daily call volume exceeds forecasted daily call volume by more than 10% or if the SLAs
set forth in Section 3(d) of Exhibit B are not met: 
 If the percentage of customer service calls being answered by Credit Processor
within the response time required under Section 3(d) of Exhibit B (“Required Response Time”) falls below 80% for 15 minutes or the actual daily call volume exceed exceeds forecasted daily call volume by more than 10%, Credit Processor
will: 

	 	•	 	 Cancel all planned meetings, trainings and side by sides etc. 

	 	•	 	 Check additional trained staff from the frontline for associates that can be put on the Company line (all staff will be up trained on Company-provided
bank products training material, but this call queue will contain only dedicated associates) 

	 	•	 	 If additional trained staff on the front line are not sufficient to cover the volume we will add the Credit Processor’s Activation Team (one at a
time) until recovery 

	 	•	 	 Meetings are rescheduled once the percentage of customer service calls answered within the Required Response Time reaches 85%

 If the percentage of customer service calls answered within the Required Response Time falls below 80% for 30 minutes
with more than fifty percent (50%) of the forecasted daily call volume already handled by Credit Processor or if the response time for any Cardholder waiting for customer service reaches 10 minutes, Credit Processor will: 

	 	•	 	 Add the Quality Assurance associates that are available until the SL reaches 80% or 2 agent availability is maintained for 10 minutes

	 	•	 	 If the Quality Assurance associates do not cover the amount of staff needed, Credit Processor will add Escalation associates one by one until 80% of
customer service calls are answered within the Required Response Time or there are 2 associates in the Available phone state for 10 minutes 

If the percentage of customer service calls answered within the Required Response Time falls below 70% with more than forty percent (40%) of the
forecasted daily call volume already handled by Credit Processor, or if the response time for any Cardholder waiting for customer service reaches 20 minutes, Credit Processor will: 

	 	•	 	 Add all Customer Service Managers to the Company call queue. If all Customer Service Managers available to do not cover the staff needed to handle the
call volume the command center will be added to calls with the Workforce Analyst taking the lead at the command center 

	 	•	 	 Maintain staffing until 75% of customer service calls are answered within the Required Response Time or until there are 5 associates that have a wait
time of 10 minutes 

 If the percentage of customer service calls answered within the Required Response Time falls below
60% with more than 40% of the forecasted daily call volume already handled, or if the response time for any Cardholder waiting for customer service reaches 20 minutes, Credit Processor will: 

	 	•	 	 Add Customer Service Directors to the Company call queue. If the Customer Service Directors to not cover what is needed to handle the call volume then
add the Disputes team one by one until the sufficient staff is added 

	 	•	 	 Maintain staffing until 70% of customer service calls are answered within the Required Response Time or until there are 10 associates that have a wait
time of 10 minutes 

 2. In addition to the actions described in Section 1 of this Exhibit, Credit Processors shall
perform the following actions if the SLAs set forth in Section 3(d) of Exhibit B are not met or if queue size of Cardholders on hold waiting for customer service meets the criteria noted below: 

Phase I – if queue size of Cardholders waiting on hold for customer service (“Cardholder Queue Size”) is 10 or more, sustained for over
15 minutes, or SLAs set forth in Section 3(d) of Exhibit B are not met for that day, Credit Processor will: 

	 	•	 	 Direct all phone representatives trained to handle Company calls to get on the phones; cancel phone agent training and meetings. Credit Processor will
also start calling non-scheduled phone Representatives trained to handle Company calls to see if they can come in to assist with traffic. 

  

	 	1.	Money Power LOC I – 30 agents 

	 	2.	Money Power LOC II – additional 25 agents 

	 	•	 	 Train a total of 55 agents on the Company program by January 1, 2010 

 

 49 

 Phase II – if Cardholder Queue Size is 10 or more, sustained for over 30 minutes, or SLAs set forth
in Section 3(d) of Exhibit B are not met for that day, Credit Processor will in addition to actions taken in Phase I: 
  

	 	•	 	 Direct Quality monitoring reps and Company Product-specific Supervisors and Team Leads to take phone calls 

 

	 	•	 	 Size of this group is approximately - 10 

Phase III – if Cardholder Queue Size is 10 or more, sustained for over 60 minutes or SLAs set forth in Section 3(d) of Exhibit B are not met
for that day, Credit Processor will in addition to actions taken in Phase II : 
  

	 	•	 	 Direct All Credit Processor supervisors, Customer Support Managers, Administrative personnel and representatives from other programs as deemed
appropriate by the Credit Processor capable of handling Company calls to assist with Company calls. 

  

	 	•	 	 Size of this group is approximately - 15 

Phase IV – if Cardholder Queue Size is 20 or more, sustained for over 90 minutes, or SLAs set forth in Section 3(d) of Exhibit B are not met
for that day Credit Processor, will addition to actions taken in Phase III: 
  

	 	•	 	 Direct Sr. Management, Director Team, Human Resource Group and Sales on the phones to help facilitate traffic. 

 

	 	•	 	 Size of this group is approximately – 9 

In the event of a Phase IV situation, Credit Processor could potentially have an additional 34 individuals available to get on the phones to support
traffic. 
  

 50

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