Document:

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                                                                    EXHIBIT 10.4

                        FIDELITY NATIONAL FINANCIAL, INC.

                                                   June 25, 2006

William P. Foley, II
Alan L. Stinson
Brent Bickett
c/o Fidelity National Financial, Inc.

               RE:  Company Options

Dear Sirs:

                In order to facilitate the transactions contemplated by that
certain Securities Exchange and Distribution Agreement, of even date herewith
(the "Distribution Agreement"), by and between Fidelity National Financial, Inc.
(the "Company") and Fidelity National Title Group, Inc., providing for, among
other things, the Spin-Off (as defined in the Distribution Agreement), and the
Agreement and Plan of Merger, of even date herewith (the "Merger Agreement"), by
and between the Company and Fidelity National Information Services, Inc., each
of you (an "Optionholder") has agreed with the Company as follows with respect
to those options to purchase shares of Company common stock ("Shares")
identified to you on Annex I hereto (the "Applicable Options"):

        1.      Right of Exercise. From the date hereof until the earlier of (a)
                such time as (i) the Internal Revenue Service shall have
                delivered to the Company a private letter ruling confirming that
                the exercise of the Applicable Options by the Optionholder will
                not affect the tax-free treatment of the Spin-Off (a "Ruling"),
                (ii) the Company receives an opinion of a nationally recognized
                accounting or law firm to the same effect (a "Tax Opinion") or
                (iii) the Company's senior tax officer makes a certification the
                same effect (a "Tax Certificate") and (b) the termination of the
                Distribution Agreement and the Merger Agreement in accordance
                with their terms, such Optionholder will not

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                exercise any of the Applicable Options or submit any notice to
                the Company of the intended exercise thereof. Upon the receipt
                of a Ruling, Tax Opinion or Tax Certificate, the Optionholder
                shall have the right to exercise the Applicable Options under
                the terms of the applicable plan and award agreement.

        2.      Forced Exercise or Cancellation. The Company shall have the
                right, by written notice to the Optionholder, to (a) cause the
                Optionholder to exercise each such Applicable Option (as
                described below) as contemplated by the applicable plan and
                award agreement or (b) cancel such Applicable Option, in each
                case for a settlement or cancellation price to the Optionholder
                equal to the difference between (i) the aggregate Fair Market
                Value of the Shares subject to the Applicable Option as of the
                date of exercise or cancellation (which date shall be specified
                in the written notice referred to above) and (ii) the aggregate
                exercise price of the Applicable Option. Such settlement or
                cancellation price shall be paid to the Optionholder, at the
                election of the Company, in (y) Shares1 having an aggregate Fair
                Market Value on such date equal to the settlement or
                cancellation price or (z) cash, in each case, net of applicable
                tax withholding. "Fair Market Value" means the closing price of
                a Share as reported in the consolidated transaction reporting
                system, or, if there was no such sale on the relevant date, then
                on the last previous day on which a sale was reported. To the
                extent the Company exercises any of its rights under this
                Paragraph 2, it shall do so on the date immediately preceding
                the consummation of the Distribution Agreement or as near
                thereto as is reasonably practicable.

        3.      Termination. This agreement shall terminate on the earlier of
                (a) the termination of the Distribution Agreement and the Merger
                Agreement in accordance with their terms and (b) June 30, 2007.

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1       It is understood that the Company will choose this option only if the
        necessary Ruling or Tax Opinion shall have been received permitting
        settlement in Shares.

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                This agreement shall be binding upon your heirs, executors,
administrators, legal representatives and assigns, if applicable.

                This agreement may be executed in any number of counterparts,
all of which shall be considered a part of this agreement.

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                If you are in agreement with the foregoing, please accept and
acknowledge this agreement below.

                                    Sincerely,

                                    FIDELITY NATIONAL FINANCIAL, INC.

                                    By:
                                        ------------------------------------

Acknowledged and accepted this __ day of June 2006:

                                    OPTIONHOLDERS:

                                    --------------------------------
                                    William P. Foley, II

                                    --------------------------------
                                    Alan L. Stinson

                                    --------------------------------
                                    Brent Bickett<PAGE>
                                                                    EXHIBIT 10.2

                          TAX DISAFFILIATION AGREEMENT

        THIS TAX DISAFFILIATION AGREEMENT (this "Agreement"), dated as of
_______, is by and among Fidelity National Financial, Inc. ("FNF"), a Delaware
corporation, Fidelity National Title Group, Inc. ("FNT"), a Delaware
corporation, and Fidelity National Information Services Inc. ("FIS"), a Georgia
corporation.

        WHEREAS, as set forth in the Securities Exchange and Distribution
Agreement dated as of June 25, 2006 by and between FNF and FNT (the
"Distribution Agreement"), FNF will transfer to FNT certain assets and
liabilities and then distribute all of the shares of FNT Class A Common Stock it
holds on the date specified in the Distribution Agreement (the "Distribution
Date") in a transaction (the "Distribution") designed to qualify as a tax-free
reorganization and distribution pursuant to sections 368(a)(1)(D) and 355 of the
Internal Revenue Code of 1986, as amended (the "Code");

        WHEREAS, FNF is, and will be until the Distribution is effective, the
common parent of the affiliated group of corporations within the meaning of
section 1504(a) of the Code that includes FNT and its eligible subsidiary
corporations;

        WHEREAS, immediately after the Distribution, FNT and FNF will no longer
be members of the same affiliated group;

        WHEREAS, after the Distribution, FNF will merge with and into FIS in a
transaction designed to qualify under section 368(a)(1)(A) (the "Merger") and
FNF will cease its separate corporate existence; and

        WHEREAS, in connection with the Distribution and the Merger the parties
hereto desire to enter into this Agreement, setting forth their agreement with
respect to certain Tax matters from and after the Distribution Date.

        NOW THEREFORE, in consideration of the mutual covenants and promises
contained herein, and other good and valuable consideration, the receipt and
sufficiency of which are hereby acknowledged, the parties agree as follows:

1.1     In General. As used in this Agreement, the following capitalized terms
        shall have the following meanings:

                "Acquisition" means any acquisition of FNT stock or FIS stock,
        as applicable (including without limitation a stock redemption) or
        issuance of FNT stock or FIS stock, as applicable, excluding (a) the
        issuance of stock by FIS in connection with the acquisition of the
        assets of FNF in the Merger; (b) the distribution of FNT stock in the
        Distribution; (c) any acquisition of stock that qualifies under section
        1.355-7(d)(7) of the Treasury Regulations or any successor thereto,
        section 1.355-7(d)(8) of the Treasury Regulations or any successor
        thereto or section 1.355-7(d)(9) of the Treasury Regulations or any
        successor thereto; (d) any acquisition of FIS stock held by an existing
        shareholder

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        of FIS prior to the effective time of the Merger, including, without
        limitation, any sale of such FIS stock by such a shareholder pursuant to
        the exercise of registration rights by such shareholder; (e) any vesting
        of FIS restricted stock that is granted or issued in connection with the
        Distribution or the Merger; and (f) any acquisition of FIS stock
        pursuant to the exercise of any option to acquire FIS stock that is
        granted in connection with the Distribution or the Merger.

                "Adverse Consequences" means damages, penalties, fines, costs,
        expenses (including professional fees and expenses), amounts paid in
        settlement, liabilities, obligations, liens, and losses, including any
        such amounts arising out of or related to claims asserted against FNF,
        FIS or FNT by any shareholder participating in the Distribution, or the
        Service, or any other Tax Authority that ultimately is successful in
        seeking recourse against FNF, FIS or FNT; provided that Adverse
        Consequences shall not include any indirect, special, consequential, or
        punitive damages, except for indirect, special, consequential or
        punitive damages paid or awarded with respect to a Third-Party Claim.

                "After-Tax Basis" means that, for purposes of determining the
        amount of the Indemnified Liability, the amount of any Taxes, Tax
        Losses, or Adverse Consequences shall be determined net of any Tax
        Benefit derived by the Indemnitee as the result of sustaining such Tax,
        Tax Loss, and Adverse Consequences and increased by the amount of any
        Tax Detriment incurred by the Indemnitee as the result of its receipt,
        or right to receive, such indemnification payment, so that the
        Indemnitee is put in the same net after-Tax economic position as if it
        had not incurred such Tax, Tax Loss, or Adverse Consequences.

                "Affiliated Company" means any and every corporation that has a
        common parent that holds directly or indirectly 80% or more of the
        voting power and value of such corporation within the meaning of section
        1504(a) of the Code.

                "Agreement" has the meaning set forth in the Preamble hereto.

                "Arbitrator" has the meaning set forth in Section 8.5(c) of this
        Agreement.

                "Audit" includes any audit, assessment of Taxes or other
        examination by any Tax Authority, proceeding, or appeal of such a
        proceeding relating to Taxes, whether administrative or judicial,
        including proceedings relating to competent authority determinations.

                "Business Day" means any day that is not a Saturday, Sunday or
        other day on which commercial banks in New York are required or
        authorized by law to close.

                "Code" has the meaning set forth in the Recitals to this
        Agreement.

                "Combined Group" means a group of one or more companies that
        files a Combined Return.

                                       2
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                "Combined Return" means any Tax Return with respect to Combined
        State/Local Tax filed on a consolidated, combined, unitary or other
        similar basis wherein any member of the FIS Group joins in the filing of
        such Tax Return (for any Taxable Period) with any member of the FNF
        Legacy Group or the FNT Group.

                "Combined State/Local Tax" means the state or local Tax
        liability determined on a consolidated, combined or unitary basis.

                "Combined Tax Allocation Statement" has the meaning set forth in
        Section 2.4(b).

                "Consolidated Federal Tax" means the Federal Income Tax
        liability of a Consolidated Group determined on a consolidated basis.

                "Consolidated Group" means a group of one or more Affiliated
        Companies that files a Consolidated Return.

                "Consolidated Return" means any Tax Return with respect to
        Federal Income Taxes filed on a consolidated basis pursuant to Section
        1501 of the Code.

                "Consolidated Tax Allocation Statement" has the meaning set
        forth in Section 2.4(b).

                "Contemplated Action" means any action contemplated by the
        Distribution Agreement or any other agreement entered into in connection
        with the Distribution or the Merger, any vesting of FIS restricted stock
        that is granted or issued in connection with the Distribution or the
        Merger, including FIS restricted stock issued in respect of FNF
        restricted stock, and any acquisition of FIS stock pursuant to the
        exercise of any option to acquire FIS stock that is granted in
        connection with the Distribution or the Merger, including FNF options
        assumed by FIS pursuant to the Merger.

                "Contest" means any Audit or claim for refund involving any
        Taxes with respect to a Pre-Distribution Period.

                "Control" means stock representing a 50% or greater interest
        within the meaning of Section 355(e) of the Code, taking into account
        the principles of section 355(e)(3)(B).

                "Controlling Party" has the meaning set forth in Section 6.2(d)
        of this Agreement.

                "Cross-Indemnity Agreement" means the cross indemnification
        agreement signed and executed by FNT and FIS pursuant to Section 2.3(f)
        of the Distribution Agreement.

                "Dispute" has the meaning set forth in Section 8.5(a) of this
        Agreement.

                "Distribution" has the meaning set forth in the Recitals to this
        Agreement.

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                "Distribution Agreement" has the meaning set forth in the
        Recitals to this Agreement.

                "Distribution Date" has the meaning set forth in the Recitals to
        this Agreement.

                "Effective Date" has the meaning set forth in Section 8.1 of
        this Agreement.

                "Federal Income Tax" means any Tax imposed under Subtitle A of
        the Code (including the Taxes imposed by Section 11, 55, and 1201(a) of
        the Code), and any interest, addition to Tax, or penalties applicable or
        related thereto, and any other income-based U.S. federal tax which is
        hereinafter imposed upon corporations.

                "Filing Group" means either (a) the FNT Group, if the Filing
        Party is either FNF or a member of the FNT Group, or (b) the FIS Group,
        if the Filing Party is a member of the FIS Group.

                "Filing Party" means, (a) with respect to any Consolidated
        Return or Combined Return, the party that is required to file such a Tax
        Return under Section 2.2 of this Agreement, and (b) with respect to any
        Separate Return, the party that is required to file such Tax Return
        under applicable law.

                "Final Determination" means with respect to any issue (a) a
        decision, judgment, decree or other order by the United States Tax Court
        or any other court of competent jurisdiction that has become final and
        unappealable, (b) a closing agreement under section 7121 of the Code or
        a comparable provision of any state, local, or foreign Tax law that is
        binding against the Service or any other Taxing Authority, (c) any other
        final settlement with the Service or other Taxing Authority, or (d) the
        expiration of an applicable statute of limitations.

                "FIS" has the meaning set forth in the Preamble to this
        Agreement.

                "FIS Acquisition Process" has the meaning set forth in Section
        5.2(b) of this Agreement.

                "FIS Combined Returns" means any Combined Return with respect to
        which FIS or any member of the FIS Group is the common parent of the
        Combined Group.

                "FIS Consolidated Returns" means any Consolidated Return with
        respect to which FIS is the common parent of the Consolidated Group,
        except for any Consolidated Return in which FNF will be the common
        parent of the Consolidated Group until the Merger.

                "FIS Group" means FIS and any Affiliated Company of which FIS is
        the common parent corporation, and any corporation which may be, or may
        become, a member of such group from time to time, excluding FNF.

                                       4
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                "FNF" has the meaning set forth in the Preamble to this
        Agreement.

                "FNF Consolidated Return" means any Consolidated Return with
        respect to which FNF is the common parent of the Consolidated Group,
        including any Consolidated Return for which FNF will be the common
        parent until the Merger and for which FIS will be the common parent
        after the Merger.

                "FNF Legacy Group" includes FNF and any other member of the FNF
        Group prior to the Distribution, other than any member of the FIS Group
        or any member of the FNT Group prior to the Distribution.

                "FNF Legacy Group Combined Return" means any Combined Return
        with respect to which a member of the FNF Legacy Group is the common
        parent of the Combined Group.

                "FNT" has the meaning set forth in the Preamble to this
        Agreement.

                "FNT Acquisition Process" has the meaning set forth in Section
        5.2(c) of this Agreement.

                "FNT Combined Return" means any Combined Return with respect to
        which FNT or any member of the FNT Group is the common parent of the
        Combined Group.

                "FNT Consolidated Return" means any Consolidated Return with
        respect to which FNT is the common parent of the Consolidated Group.

                "FNT Group" means FNT and any Affiliated Company of which FNT is
        the common parent corporation and any corporation which may be, or may
        become, a member of such group from time to time.

                "Hypothetical Tax" has the meaning set forth in Paragraph 1 of
        Schedule 1.

                "Indemnified Liability" means any liability which is imposed
        upon or incurred by an Indemnitee against which such Indemnitee is
        indemnified and held harmless under this Agreement.

                "Indemnifying Party" means any person that is required to
        indemnify and hold harmless any Indemnitee under this Agreement.

                "Indemnitee" means person that incurs a liability that is
        subject to indemnification under this Agreement.

                "Merger" has the meaning set forth in the Recitals to this
        Agreement.

                "Non-Controlling Party" has the meaning set forth in Section
        6.2(d)(i) of this Agreement.

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                "Non-Filing Group" means either the FIS Group, if the Filing
        Party is a member of the FNT Group, or the FNT Group if the Filing Party
        is a member of the FIS Group.

                "Non-Filing Party" means either FIS, if the Filing Party is a
        member of the FNT Group, or FNT, if the Filing Party is a member of the
        FIS Group.

                "NTI-NY" means National Title Insurance of New York, Inc., a New
        York insurance company.

                "Opinion Documents" means the Tax Opinion and representation
        letters referred to therein.

                "Other Tax Group" means either the FNT Group if the FIS Group is
        the Tax Group or the FIS Group if the FNT Group is the Tax Group.

                "Post-Distribution Period" means any Taxable Period or portion
        thereof beginning after the Distribution Date.

                "Pre-Distribution Period" means any (a) Taxable Period ending on
        or prior to the Distribution Date or (b) with respect to any Taxable
        Period beginning prior to the Distribution Date and ending after the
        Distribution Date, the portion of such Taxable Period that ends on the
        Distribution Date.

                "Private Letter Ruling" means the private letter ruling issued
        by the Service to FNF that addresses, inter alia, the tax consequences
        of the Distribution and Merger.

                "Referee" has the meaning set forth in Section 8.5(c) of the
        Agreement.

                "Ruling Documents" means the Private Letter Ruling, plus all of
        the materials submitted to the Service in connection with obtaining such
        ruling.

                "Regulated Tax Sharing Agreement" means any written Tax Sharing
        Agreement between an insurance company and FNF, FNT, or FIS filed with a
        state insurance commissioner, for the period that Tax Sharing Agreement
        remains in effect.

                "Section 355(e) Liability" has the meaning set forth in Section
        5.2(f) of this Agreement.

                "Section 355 Tax Treatment" has the meaning set forth in Section
        5.1(a)(i) of this Agreement.

                "Separate Return" means any Tax Return, filed by any entity,
        that is not part of a Consolidated Return or a Combined Return.

                                       6
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                "Separate Tax" means any Tax incurred by an entity that is not a
        Federal Income Tax required to be shown on a Consolidated Return and is
        not a Combined State/Local Tax required to be shown on a Combined
        Return.

                "Service" means the Internal Revenue Service.

                "Steering Committee" has the meaning set forth in Section 8.5(a)
        of this Agreement.

                "Tax" means any net income, gross income, gross receipts,
        alternative or add-on minimum, sales, use, ad valorem, franchise,
        profits, license, withholding, payroll, employment, excise, transfer,
        recording, severance, stamp, occupation, premium, property,
        environmental, estimated, custom duty, or other tax, governmental fee or
        other like assessment or charge of any kind whatsoever, together with
        any interest and any penalty, addition to Tax or additional amount
        imposed by a Tax Authority.

                "Tax Authority" means any governmental authority or any
        subdivision, agency, commission or authority thereof or any
        quasi-governmental or private body having jurisdiction over the
        assessment, determination, collection, or imposition of any Tax
        (including the Service).

                "Tax Benefit" means a decrease in the Tax liability of a
        taxpayer (or of the consolidated, combined, or unitary group of which it
        is a member) for any Taxable Period. Except as otherwise provided in
        this Agreement, a Tax Benefit shall be deemed to have been realized or
        received from a Tax Item in a Taxable Period only if and to the extent
        that the Tax liability of the taxpayer (or of the consolidated,
        combined, or unitary group of which it is a member) for such period,
        after taking into account the effect of the Tax Item on the Tax
        liability of such taxpayer (or of the consolidated, combined, or unitary
        group of which it is a member) in the current period and all prior
        periods, is less than it would have been if such Tax liability were
        determined on a consistent basis without regard to such Tax Item, taking
        into account the principles of Schedule I.

                "Tax Detriment" means an increase in the Tax liability of a
        taxpayer (or of the consolidated, combined, or unitary group of which it
        is a member) for any Taxable Period. Except as otherwise provided in
        this Agreement, a Tax Detriment shall be deemed to have been realized or
        received from a Tax Item in a Taxable Period only if and to the extent
        that the Tax liability of the taxpayer (or of the consolidated,
        combined, or unitary group of which it is a member) for such period,
        after taking into account the effect of the Tax Item on the Tax
        liability of such taxpayer (or of the consolidated, combined, or unitary
        group of which it is a member) in the current period and all prior
        periods, is more than it would have been if such Tax liability were
        determined on a consistent basis without regard to such Tax Item, taking
        into account the principles of Schedule I.

                "Tax Group" means either the FNT Group or the FIS Group, as the
        context dictates.

                                       7
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                "Tax Group Parent" means either FNT, if the FNT Group is the Tax
        Group, or FIS, if the FIS Group is the Tax Group.

                "Tax Item" means any item of income, gain, loss, deduction or
        credit, or other attribute that may have the effect of increasing or
        decreasing any Tax.

                "Tax Losses" means all fees and costs (including reasonable
        outside professional fees and costs incurred in connection with a
        contest) that directly result from, or relate to, Taxes.

                "Tax Opinion" means the tax opinion that Deloitte Tax LLP will
        deliver pursuant to Section 6.3(e) of the Distribution Agreement.

                "Tax Return" means any return, report, certificate, form or
        similar statement or document (including any related or supporting
        information or schedule attached thereto and any information return,
        amended Tax return, claim for refund or declaration of estimated Tax)
        supplied to, or filed with, a Tax Authority in connection with the
        determination, assessment, or collection of any Tax or the
        administration of any laws, regulations, or administrative requirements
        relating to any Tax, including where permitted or required any Tax
        return filed on a consolidated, combined, unitary or other similar
        basis.

                "Tax Settlement" shall have the meaning set forth in Section
        6.4(b) of this Agreement.

                "Tax Sharing Agreement" means any tax sharing agreements,
        arrangements, policies or guidelines, formal or informal, express or
        implied, which may exist between the members of an affiliated group.

                "Taxable Period" means, with respect to any Tax, the period for
        which the Tax is reported as provided under the Code or any other
        applicable Tax laws.

                "Third-Party Claim" means the assertion of any claim or the
        commencement of any action by a person (other than a Tax Authority) who
        is not a member of (i) the FNT Group; (ii) the FIS Group; or (iii) the
        FNF Legacy Group, in each case only if Adverse Consequences resulting
        from such claim or action would be subject to indemnification under this
        Agreement.

                "Treasury Regulations" means the final and temporary Tax
        regulations promulgated under the Code, as such regulations may be
        amended from time to time (including corresponding provisions of
        successor regulations).

                                       8
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          SECTION 2. TAX RETURNS, TAX SHARING PAYMENTS AND GENERAL TAX
                             ADMINISTRATIVE MATTERS.

2.1     Agent for the FNF Group. Prior to the Merger, to the extent reasonably
        possible, (i) FNF will designate FNT as the agent for all matters
        subject to agency with respect to the FNF Consolidated Return for the
        2006 and 2005 Taxable Periods in accordance with Section 1.1502-77(d) of
        the Treasury Regulations and will obtain IRS approval for such
        designation, (ii) FNF, in its sole discretion, will designate another
        appropriate member of the FNT Group as such agent for all other Taxable
        Periods for which the statute of limitations on assessment under Section
        6501 of the Code has not expired and will obtain IRS approval for such
        designation, and (iii) FNF will make conforming designations with
        respect to all FNF Legacy Group Combined Returns and will obtain
        approval from the appropriate Tax Authority.

2.2     Filing of Returns.

        (a)     FNT shall accurately prepare (or cause to be prepared) in a
                manner consistent with past practice and shall timely file (or
                cause to be timely filed) all (i) FNF Consolidated Returns,
                except as provided in Section 2.2(f) of this Agreement, (ii) FNT
                Consolidated Returns, (iii) FNT Combined Returns, (iv) FNF
                Legacy Group Combined Returns that FNT or any other member of
                the FNT Group is otherwise required to file under applicable
                state law, and (v) any Tax Return, other than one described in
                this Section 2.2(a)(i) through (iv), that includes FNF and at
                least one other member of the FNF Legacy Group or the FNT Group
                but no member of the FIS Group.

        (b)     FIS shall accurately prepare (or cause to be prepared) in a
                manner consistent with past practice and timely file (or cause
                to be timely filed) (i) all FIS Consolidated Returns; (ii) all
                FIS Combined Returns; and (iii) all FNF Legacy Group Combined
                Returns that FIS or any member of the FIS Group is required to
                file under applicable state law.

        (c)     FIS shall accurately prepare (or cause to be prepared) in a
                manner consistent with past practice and shall timely file (or
                cause to be filed) all Separate Returns that are required to be
                filed by any FIS Group company, including all NTI-NY Tax
                Returns. FNT shall accurately prepare (or cause to be prepared)
                in a manner consistent with past practice and shall timely file
                (or cause to be timely filed) all Separate Returns that are
                required to be filed by any FNT Group company and all Separate
                Returns that are required to be filed by any FNF Legacy Group
                company, other than NTI-NY Tax Returns.

        (d)     At least 45 days before the due date (including extensions) of
                any Filing Party Consolidated Return or any Filing Party
                Combined Return that includes any Non-Filing Group company and
                from time to time as reasonably requested thereafter, the
                Non-Filing Party shall provide to the Filing Party all
                information relating to the Non-Filing Group necessary to
                prepare the Tax Returns described in this

                                       9
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                Section 2.2. Such information will be prepared in a manner
                consistent with past practices at the expense of the Non-Filing
                Party. At least 2 weeks prior to filing, such Filing Party
                Consolidated Return or Filing Party Combined Return shall be
                provided to the Non-Filing Party for review and approval, which
                approval shall not be unreasonably withheld. If the Non-Filing
                Party proposes an adjustment to any Non-Filing Party item on any
                Filing Party Consolidated Return or Filing Party Combined
                Return, and the Filing Party declines to accept such proposal,
                then the parties shall resolve their disagreement in accordance
                with Section 8.5 of this Agreement; provided, however, that if
                such dispute is not settled prior to the filing date of such
                return, then the return may be filed without taking the
                Non-Filing Party's proposal into account but the amount payable
                pursuant to this Agreement pending the determination under
                Section 8.5 will be determined as if such proposal was accepted;
                provided further, that if it is ultimately concluded that the
                Filing Party was reasonable in rejecting such proposal, the
                Non-Filing Party shall promptly pay with interest, as provided
                in Section 4.3, all amounts not yet paid that would have been
                required to be paid had the amounts required to be paid been
                calculated without taking such proposal into account.

        (e)     Any disagreements with regard to any matters covered by this
                Section 2.2 shall be resolved in accordance with Section 8.5 of
                this Agreement.

        (f)     Notwithstanding anything to the contrary in this Agreement, in
                the event that the Merger constitutes a reverse acquisition as
                defined in section 1.1502-75(d)(3) of the Treasury Regulations,
                FIS shall accurately prepare (or cause to be prepared) in a
                manner consistent with past practice and shall timely file (or
                cause to be filed) the FNF Consolidated Return for the Taxable
                Period in which the Merger occurs.

2.3     Amended Returns.

        (a)     The Filing Party shall not file (or cause to be filed), without
                the prior written consent of the Non-Filing Party (which consent
                shall not be unreasonably withheld), any amended Consolidated
                Return or amended Combined Return which includes any member of
                the Non-Filing Group if such return would result in a Tax
                Detriment to any member of the Non-Filing Group for any Taxable
                Period. The consent of the Non-Filing Party shall not be
                required if the Filing Party reimburses the Non-Filing Party for
                any such Tax Detriment. In the event of disagreement over
                whether consent is required or is being unreasonably withheld,
                the parties shall resolve their disagreement in accordance with
                Section 8.5 of this Agreement.

        (b)     The Filing Party, upon receipt of a written request by the
                Non-Filing Party, shall file an amended Consolidated Return or
                amended Combined Return which includes any member of the
                Non-Filing Group if such return would result in a Tax Benefit to
                any member of the Non-Filing Group for any Taxable Period;
                provided, however, that if such amended Consolidated Return or
                such amended Combined Return results in a Tax Detriment to any
                member of the Filing Group,

                                       10
<PAGE>
                it shall be filed only upon the written consent of the Filing
                Party (which consent shall not be unreasonably withheld) unless
                the Non-Filing Party agrees to reimburse the Filing Group for
                any such Tax Detriment. In the event of disagreement over
                whether consent is required or is being unreasonably withheld,
                the parties shall resolve their disagreement in accordance with
                Section 8.5 of this Agreement.

2.4     Payment of Taxes.

        (a)     FIS shall pay (or cause to be paid) to the appropriate Tax
                Authority all Taxes, if any, for which it is required to file
                Consolidated Returns or Combined Returns pursuant to Sections
                2.2(b), 2.2 (c), and 2.2(f) of this Agreement. FNT shall pay (or
                cause to be paid) to the appropriate Tax Authority all Taxes, if
                any, for which it is required to file Consolidated Returns or
                Combined Returns pursuant to Section 2.2(a) and 2.2(c) of this
                Agreement.

        (b)     No later than 20 Business Days prior to the due date (including
                extensions) of any Consolidated Return or Combined Return, the
                Filing Party shall prepare or cause to be prepared, taking into
                account Schedule I, a statement (the "Consolidated Tax
                Allocation Statement" or the "Combined Tax Allocation
                Statement," as the case may be) setting forth the amount of the
                unpaid or overpaid portion of the Non-Filing Group's allocable
                share of the total Consolidated Federal Tax liability or
                Combined State/Local Tax liability, if any, taking into account
                any applicable Tax payments (including estimated tax payments)
                previously made by the Non-Filing Party or any other member of
                the Non-Filing Group to any member of the Filing Group or to any
                Tax Authority, and shall provide such statement, or cause such
                statement to be provided, to the Non-Filing Party. No later than
                the due date (including any extensions), of any Consolidated
                Return or Combined Return including both FIS Group companies and
                FNT Group companies, the Filing Party shall pay to the
                Non-Filing Party any overpayment or the Non-Filing Party shall
                pay to the Filing Party any underpayment shown on the
                Consolidated Tax Allocation Statement or the Combined Tax
                Allocation Statement, as the case may be. In the event of
                disagreement over the Non-Filing Group's allocable share of the
                total Tax liability shown on the Consolidated Tax Allocation
                Statement or Combined Tax Allocation Statement, as the case may
                be, the parties shall resolve their disagreement in accordance
                with Section 8.5 of this Agreement.

2.5     Treatment of Prior Tax Sharing Agreements.

        (a)     Except as otherwise provided in this Agreement, any Tax Sharing
                Agreements that may exist between any FNF Group company, on the
                one hand, and any FNT Group company, on the other hand, shall
                terminate, and any obligations under any such agreements or
                arrangements shall be cancelled, as of the Effective Date,
                without any payment by any party thereto.

                                       11
<PAGE>

        (b)     Notwithstanding any other provision in this Agreement, the
                Regulated Tax Sharing Agreements of all insurance companies
                shall remain in effect, and shall govern all allocations of
                Taxes among the companies that are parties to those Agreements
                (in lieu of Section 2.4(b) of this Agreement). FNT will take all
                steps, as quickly as is reasonably possible, to amend all
                existing Regulated Tax Sharing Agreements to substitute FNT for
                FNF as a party to the agreements, to make all required
                regulatory filings, and to obtain all necessary approvals.

2.6     Consistent with Private Letter Ruling and Tax Opinion. All Tax Returns
        filed pursuant to this Section 2 after the Distribution Date shall be
        prepared on a basis consistent with the rulings obtained from the
        Service in the Private Letter Ruling and the Tax Opinion (in the absence
        of a relevant change in law or circumstances).

                   SECTION 3. ALLOCATION OF CERTAIN TAX ITEMS.

3.1     Carryforwards and Carrybacks.

        (a)     The Filing Party shall notify the Non-Filing Party of any
                consolidated or combined carryover item which may be partially
                or totally attributed to and carried over by any member of the
                Non-Filing Group and will notify the Non-Filing Party of
                subsequent adjustments which may affect such carryover item.

        (b)     Notwithstanding any other provision of this Agreement, the
                Non-Filing Party shall not be required to make any election
                under Section 172(b)(3) of the Code, or any similar provision of
                any state or local Tax Law, to relinquish any right to carryback
                net operating losses. Upon a request by the Non-Filing Party,
                the Filing Party shall be required to include on an amended FNF
                Consolidated Return or Combined Return that includes any member
                of the Non-Filing Group any net operating losses of any such
                member of the Non-Filing Group arising in a Post-Distribution
                Period to the extent allowed under the Tax Law; and the
                Non-Filing Party shall receive any payment with respect to such
                carryforward or carryback; provided, however, that if the Filing
                Party incurs a Tax Detriment related to the inclusion of such
                net operating losses on the Consolidated Return or Combined
                Return, the Non-Filing Party shall indemnify the Filing Party
                for the amount of such Tax Detriment.

3.2     Refunds. Any refund of Taxes resulting from an adjustment made to a Tax
        Return that includes one or more FIS Group companies on the one hand,
        and FNT Group companies on the other, shall be allocated in a manner
        such that a party responsible for indemnification of a tax liability for
        a particular Taxable Period pursuant to either Section 4 or Section 5
        will be entitled to any refunds with respect to such Tax for such
        Taxable Period, except as provided in Section 3.1.

                                       12
<PAGE>
                      SECTION 4. INDEMNIFICATION PROVISIONS

4.1     General Indemnification.

        (a)     After the Distribution Date, FNT shall indemnify and hold
                harmless, on an After-Tax Basis, FIS and each other member of
                the FIS Group against any and all (i) Taxes with respect to any
                FNF Consolidated Return for any Pre-Distribution Period; (ii)
                Taxes with respect to any FIS Combined Return or any FNF Legacy
                Group Combined Return to the extent that any FNF Legacy Group
                company or any member of the FNT Group caused an increase in the
                Tax liability on the Tax Return; (iii) Taxes with respect to any
                Separate Return filed by FNF or any FNT Group company; (iv)
                Taxes with respect to any FNF Legacy Group company or any FNT
                Group company for which any FIS Group company may be liable
                under Section 1.1502-6 of the Treasury Regulations, or any
                successor provision thereto, or any provision of state or local
                law comparable thereto; (v) Taxes with respect to any Tax
                Return, other than one described in Section 4.1(a)(i) through
                (iv) above, that includes FNF and at least one other member of
                the FNF Legacy Group or the FNT Group, but no member of the FIS
                Group; and (vi) Taxes and Adverse Consequences resulting from
                any failure of the Merger to qualify as a reorganization under
                Section 368(a) of the Code.

        (b)     FIS will indemnify and hold harmless on an After-Tax Basis FNT
                and each other member of the FNT Group against any and all Taxes
                (i) with respect to any FNF Consolidated Return for any
                Post-Distribution Period; (ii) with respect to any FNF Legacy
                Group Combined Return or any FNT Combined Return, to the extent
                that any member of the FIS Group caused an increase in the Tax
                liability on the Tax Return; (iii) with respect to any Separate
                Return filed by any FIS Group company; and (iv) with respect to
                any FIS Group company for which any FNT Group company or any FNF
                Legacy Group company may be liable under Section 1.1502-6 of the
                Treasury Regulations or any provision of state or local law
                comparable thereto.

        (c)     i. In the case of Taxes arising in a Taxable Period that
                includes, but does not end on, the Distribution Date, the
                allocation of Taxes between the Pre-Distribution Period and the
                Post-Distribution Period shall be governed by Paragraph 4 of
                Schedule I.

                ii. The determination of whether a company caused an increase in
                the Tax liability of a Consolidated Return or Combined Return
                shall be governed by Schedule I.

        (d)     If a party is entitled to indemnification for Taxes under this
                Section 4.1, such party shall also be entitled to
                indemnification for any Tax Losses incurred in connection with
                any such Taxes.

                                       13
<PAGE>
        (e)    Notwithstanding the above, indemnification for denial of the
               Section 355 Tax Treatment shall not be under this Section, but
               shall be covered by Section 5 of this Agreement.

4.2     Indemnity Payments.

        (a)     Except as otherwise provided under this Agreement, to the extent
                that any party has an indemnification or payment obligation to
                another party pursuant to this Agreement, the Indemnitee shall
                provide the Indemnifying Party with its calculation of the
                amount of such obligation. Such calculation shall provide the
                Indemnifying Party sufficient detail to permit the Indemnifying
                Party to reasonably understand the calculations and the
                existence and correct amount of the Indemnified Liability. All
                indemnification payments shall be made to such Indemnitee within
                thirty (30) days after delivery by the Indemnitee to the
                Indemnifying Party of written notice of a payment, or, if such
                Indemnified Liability is contested pursuant to Section 6.2 of
                this Agreement, within thirty (30) days of the incurrence of
                such an amount based on a Final Determination, together with a
                computation of the amounts due. Any disputes with respect to
                indemnification payments shall be resolved in accordance with
                Section 8.5 of this Agreement. In the event of such dispute, any
                payment of an Indemnified Liability shall be made within thirty
                (30) days of the date of the resolution of such dispute under
                Section 8.5 of this Agreement.

        (b)     Any payment required under this Agreement in an amount in excess
                of one million dollars ($1,000,000) shall be made by electronic
                funds transfer of immediately available funds.

        (c)     Notwithstanding any other provision of this Agreement, no
                payment of an Indemnified Liability shall be required under this
                Section 4 to the extent it is duplicative of any payment made
                pursuant to any other provision of this Agreement and any such
                payment shall be made as required by such other provision.

4.3     Interest. Payments pursuant to this Agreement that are not made within
        the period prescribed shall bear interest for the period from and
        including the date immediately following the last date of the prescribed
        period through and including the date of payment at a per annum rate
        equal to the rate provided under Section 6621(c) of the Code. Such
        interest will be payable at the same time as the payment to which it
        relates and will be calculated on the basis of a year of 365 days and
        the actual number of days for which due.

                                       14
<PAGE>
                      SECTION 5. DISTRIBUTION TAX TREATMENT

5.1     Section 355 Tax Treatment.

        (a)     Representations, Covenants, and Agreements.

                i.      The parties expressly agree for all purposes to treat
                        the Distribution as a tax-free distribution under
                        Section 355 and related sections of the Code, including
                        Section 361(c) of the Code ("Section 355 Tax
                        Treatment."). Each of FNT and FIS also expressly agrees
                        (A) to comply (and to cause each of its Affiliated
                        Companies to comply) with the representations set forth
                        in the Ruling Documents and the Opinion Documents to the
                        extent that the representations made therein are
                        descriptive of such party (which, for the avoidance of
                        doubt, in the case of FIS shall not include
                        representations relating to FNF), (B) not to take (and
                        to cause each of its Affiliated Corporations not to
                        take) any action within its control that would cause the
                        Section 355 Tax Treatment not to apply (except where
                        such action is required by law), and (C) to take (and to
                        cause each of its Affiliated Companies to take) any and
                        all actions reasonably available to such party (or
                        Affiliated Company), and to cooperate with the other
                        parties, to support and defend the Section 355 Tax
                        Treatment; provided, however, that FIS shall be
                        permitted to take any Contemplated Action.

                ii.     FNF and FNT have reviewed the information and
                        representations made in the Ruling Documents and the
                        Opinion Documents, and to their knowledge, all of such
                        information and representations are true, correct, and
                        complete in all material respects.

        (b)     Notwithstanding anything to the contrary in Section 4 of this
                Agreement:

                i.      Except as set forth in paragraph (ii) of this Section
                        5.1(b), if there is a Final Determination that results
                        in the disallowance, in whole or in part, of the Section
                        355 Tax Treatment (other than Section 355(e) Liability,
                        which is addressed by Section 5.2 of this Agreement),
                        then FNT shall be liable for, and shall indemnify and
                        hold each FIS Group member harmless for, any Taxes or
                        Adverse Consequences that would not have occurred but
                        for such disallowance.

                ii.     If there is a Final Determination that results in the
                        disallowance, in whole or in part, of the Section 355
                        Tax Treatment (other than Section 355(e) Liability,
                        which is addressed by Section 5.2) and any FIS Group
                        company has breached Section 5.1(a) which breach results
                        in such disallowance, then FIS shall be liable for, and
                        shall indemnify and hold each FNT Group member harmless
                        for, any Taxes or Adverse Consequences that would not
                        have occurred but for such breach.

                                       15
<PAGE>

5.2     Section 355(e).

        (a)     Unless, for each Acquisition of an interest in FIS, the FIS
                Acquisition Process is first satisfied at FIS' expense, FIS
                shall not take any action within its control, and shall cause
                its Affiliated Companies to refrain from taking any action
                within their control, which would result in a direct or indirect
                Acquisition (taking into account the stock aggregation and
                attribution rules of section 355(e)) by one or more persons in
                the two-year period following the Distribution Date.

        (b)     As used herein with reference to any Acquisition of an interest
                in FIS, the "FIS Acquisition Process" shall be satisfied if all
                the following requirements are satisfied:

                i.      FIS notifies FNT of the proposed Acquisition;

                ii.     FIS obtains either (A) an opinion of a nationally
                        recognized law firm or accounting firm to the effect
                        that such Acquisition would not cause the Section 355
                        Tax Treatment to be disallowed by reason of the
                        application of Section 355(e) of the Code or (B) the
                        written consent of FNT's General Counsel or senior tax
                        officer; and

                iii.    FIS provides a copy of the opinion or consent described
                        in Section 5.2(b)(ii) of this Agreement to FNT.

        (c)     Unless, for each Acquisition of an interest in FNT, the FNT
                Acquisition Process is first satisfied at FNT's expense, FNT
                shall not take any action within its control, and shall cause
                its Affiliated Companies to refrain from taking any action
                within their control, which would result in a direct or indirect
                Acquisition (taking into account the stock aggregation and
                attribution rules of section 355(e)) by one or more persons in
                the two-year period following the Distribution Date.

        (d)     As used herein with reference to any Acquisition of an interest
                in FNT, the "FNT Acquisition Process" shall be satisfied if all
                the following requirements are satisfied:

                i.      FNT notifies FIS of the proposed Acquisition;

                ii.     FNT obtains either (A) an opinion of a nationally
                        recognized law firm or accounting firm to the effect
                        that such Acquisition would not cause the Section 355
                        Tax Treatment to be disallowed by reason of the
                        application of Section 355(e) of the Code or (B) the
                        written consent of FIS's General Counsel or senior tax
                        officer; and

                iii.    FNT provides a copy of the opinion or consent described
                        in Section 5.2(d)(ii) of this Agreement to FIS.

                                       16
<PAGE>
        (e)     If,by reason of an action within the control of FIS or one of
                its Affiliated Companies (other than a Contemplated Action),
                Section 355(e) of the Code is applicable to the Distribution
                because the Distribution was part of a plan (or series of
                related transactions) pursuant to which one or more persons
                acquired directly or indirectly FIS stock representing Control
                (within the meaning of Section 355(e) of the Code) of FNF or any
                successor to FNF (including FIS) in the Distribution, FIS shall
                pay and be liable for, and shall indemnify FNT against any
                liability for, on an After-Tax Basis, any resulting Taxes and
                other Adverse Consequences that would not have occurred but for
                such action, regardless of whether the FIS Acquisition Process
                has been satisfied.

        (f)     Except as provided in Section 5.2(e), FNT shall pay and be
                liable for, and shall indemnify and hold each FIS Group member
                harmless from, on an After-Tax Basis, any Taxes and Adverse
                Consequences that occur by reason of the application of Section
                355(e) of the Code to the Distribution (the "Section 355(e)
                Liability").

5.3     Indemnification Payments. Any indemnification required under this
        Section 5 shall be paid in accordance with the terms of Sections 4.2 and
        4.3 of this Agreement.

                      SECTION 6. AUDITS AND CONTEST RIGHTS.

6.1     Notice. If, after the Effective Date, any member of a Tax Group receives
        written notice of, or relating to, an Audit from a Tax Authority that
        asserts, proposes or recommends a deficiency, claim or adjustment that,
        if sustained, could result in Taxes for which any member of the Other
        Tax Group is responsible under this Agreement, then the Tax Group Parent
        of the Tax Group receiving such notice shall provide or cause to be
        provided a copy of such notice to the Other Tax Group promptly
        thereafter, but, in any case, within ten (10) Business Days of receipt
        thereof. Each Tax Group Parent shall forward or cause to be forwarded to
        the Other Tax Group relevant portions of any reports or other
        communications which relate to such matters.

6.2     Contests.

        (a)     Except as otherwise provided in this Agreement, the respective
                Filing Party shall have the right to control, contest, and
                represent the interest of any FNF Legacy Group company, any FNT
                Group company or any FIS Group company in any Contest relating
                to any Tax Return described in Section 2.2 or 2.3 of this
                Agreement (other than a Tax Return described in Section 6.2(b)
                or (c) of this Agreement) and, subject to Section 6.4(b) of this
                Agreement, to resolve, settle or agree to any deficiency, claim
                or adjustment proposed, asserted or assessed in connection with
                or as a result of any such Contest. The Filing Party's rights
                shall extend to any matter pertaining to the management and
                control of an Audit, including execution of waivers, choice of
                forum, scheduling of conferences and the resolution of any Tax
                Item.

                                       17
<PAGE>
        (b)     Except as otherwise provided herein, after the date of execution
                of this Agreement, in the case of a Contest that relates to a
                Tax Return for a Taxable Period beginning before the
                Distribution Date (or any item relating thereto or reported
                thereon) which would give rise to an Indemnification Liability
                under this Agreement, of an Indemnifying Party that is not the
                Filing Party with respect to such Tax Return, the Indemnifying
                Party shall have the right at its expense to participate in and
                control the conduct of such Contest. If the Indemnifying Party
                does not assume the defense of any such Contest for a
                Pre-Distribution Period, the Filing Party may defend the same in
                such manner as it may deem appropriate, including, but not
                limited to, settling such Contest after giving ten (10) Business
                Days' prior written notice to the Indemnifying Party setting
                forth the terms and conditions of settlement. In the event of a
                Contest covered by the first sentence of this paragraph, that
                involves issues (i) relating to a potential adjustment for which
                the Indemnifying Party has liability and (ii) that are required
                to be dealt with in a proceeding that also involves separate
                issues relating to a potential adjustment for which any
                Indemnitee would be liable, the Indemnitee shall have the right
                at its expense to control the Contest but only with respect to
                the latter issues.

        (c)     With respect to a Contest involving an issue for which both (i)
                any FNT Group company and (ii) any FIS Group company could be
                liable, both parties may participate in the Contest, and the
                Contest may be controlled by that party which would bear the
                burden of the greater portion of the sum of the adjustment and
                any corresponding adjustments that may reasonably be anticipated
                for future Taxable Periods. The principle set forth in the
                immediately preceding sentence shall govern also for purposes of
                deciding any issue that must be decided jointly (including,
                without limitation, choice of judicial forum) in situations in
                which separate issues are otherwise controlled under this
                Section 6.2 by FNT or by FIS.

        (d)     The party that is controlling any Contest pursuant to Sections
                6.2(b) and (c) of this Agreement (the "Controlling Party"):

                (i)     in the case of any material correspondence or filing
                        submitted to the Tax Authority or any judicial authority
                        that relates to the merits of the deficiency, claim or
                        adjustment that is the subject of such Contest shall (A)
                        reasonably in advance of such submission, but subject to
                        applicable time constraints imposed by such Tax
                        Authority or judicial authority, provide the other party
                        (the "Non-Controlling Party") with a draft copy of the
                        portion of such correspondence or filing that relates to
                        such deficiency, claim or adjustment, (B) incorporate,
                        subject to applicable time constraints imposed by such
                        Tax Authority or judicial authority, the Non-Controlling
                        Party's reasonable comments and changes on such draft
                        copy of such correspondence or filing, and (C) provide
                        the Non-Controlling Party with a final copy of the
                        portion of such correspondence or filing that relates
                        such deficiency, claim or adjustment; and

                                       18
<PAGE>
                (ii)    shall provide the Non-Controlling Party with notice
                        reasonably in advance of, and the Non-Controlling Party
                        shall have the right to attend, any meetings with the
                        Tax Authority (including meetings with examiners) or
                        hearings or proceedings before any judicial authority to
                        the extent they relate to the deficiency, claim or
                        adjustment that is the subject of such Contest.

6.3     Judicial Appeals. In the event that a judgment of the United States Tax
        Court or other court of competent jurisdiction results in an adverse
        determination with respect to a matter described in Sections 6.2(b) and
        (c) of this Agreement, then, subject to Section 6.4(b):

        (a)     In the case of an appeal of an adverse determination, which
                involves no material issues other than matters for which the
                Non-Filing Party would be the Indemnifying Party pursuant to
                this Agreement, the Non-Filing Party shall have the right to
                cause the Filing Party to appeal from such adverse
                determination.

        (b)     In the case of an appeal of any other adverse determination
                which involves material issues other than those for which the
                Non-Filing Party would be the Indemnifying Party pursuant to
                this Agreement and the Filing Party determines not to appeal
                such adverse determination, the Non-Filing Party shall have the
                right to cause the Filing Party to appeal from such adverse
                determination if the Non-Filing Party delivers to the Filing
                Party an opinion from an independent tax counsel or accountant
                selected by the Non-Filing Party and reasonably acceptable to
                the Filing Party that it is more likely than not that such
                appeal will succeed and the amount in controversy exceeds
                $100,000. The Filing Party shall give written notice to the
                Non-Filing Party of its determination of whether to appeal an
                adverse determination pursuant to this Section 6.3(b) not less
                than 20 days prior to any applicable filing deadline.

        (c)     In the case of an adverse determination which involves matters
                for which the Filing Party would be the Indemnifying Party
                pursuant to this Agreement and, within such determination,
                material matters for which the Non-Filing Party would be the
                Indemnifying Party pursuant to this Agreement were favorably
                disposed, the Non-Filing Party shall have the right to prevent
                the Filing Party from appealing from such adverse determination
                unless the Filing Party delivers to the Non-Filing Party an
                opinion from an independent tax counsel selected by the Filing
                Party and reasonably acceptable to the Non-Filing Party that it
                is more likely than not that such appeal will succeed.

        (d)     If the Non-Filing Party causes the Filing Party to appeal any
                adverse determination pursuant to this Section 6.3, the
                Non-Filing Party shall pay the reasonable costs, including legal
                fees, of the Filing Party incurred in such appeal.

                                       19
<PAGE>
6.4     Limitations.

        (a)     The Non-Filing Party shall have a right to contest any
                deficiency, claim or adjustment in accordance with Section 6.2
                of this Agreement only if:

                (i)     within thirty (30) Business Days of a reasonable request
                        by the Filing Party, the Non-Filing Party shall deliver
                        to the Filing Party a written opinion of a nationally
                        recognized tax attorney or tax accountant that is a
                        member of a recognized law firm or accounting firm, to
                        the effect that the Non-Filing Party's position with
                        respect to such deficiency, claim or adjustment is
                        supported by a reasonable basis (within the meaning of
                        Section 1.6662-3(b)(3) of the Treasury Regulations);
                        provided that this Section 6.4(a)(i) shall not apply to
                        with respect to positions relating to the Tax
                        consequences of the Distribution and Merger.

                (ii)    the Non-Filing Party shall have agreed to be bound by a
                        Final Determination of such deficiency, claim or
                        adjustment;

                (iii)   the Non-Filing Party shall have agreed to pay, and shall
                        be currently paying, all reasonable costs and expenses
                        incurred by the Filing Party to contest such deficiency,
                        claim or assessment including reasonable outside
                        attorneys', accountants' and investigatory fees and
                        disbursements to the extent such costs relate to the
                        issue being contested by the Non-Filing Party;

                (iv)    the Non-Filing Party shall have advanced to the Filing
                        Party, on an interest-free basis (and with no additional
                        net after-tax cost to the Filing Party), the amount of
                        Tax in controversy (but not in excess of the lesser of
                        (A) the amount of Tax for which the Non-Filing Party
                        could be liable under this Agreement or (B) the amounts
                        actually expended by the Filing Party for this item) to
                        the extent necessary for the contest to proceed in the
                        forum selected by the Controlling Party; and

                (v)     the Non-Filing Party shall have provided to the Filing
                        Party all documents and information, and shall have made
                        available employees and officers of the Non-Filing
                        Party, as have been reasonably requested by the Filing
                        Party in contesting such deficiency, claim or
                        adjustment.

        (b)     The Filing Party shall not settle, compromise or otherwise
                resolve any Tax matter relating to Taxes with respect to a
                Pre-Distribution Period (a "Tax Settlement") without the prior
                written consent of the Non-Filing Party (which consent shall not
                be unreasonably withheld) if such Tax Settlement is reasonably
                likely to materially increase the Tax paid by the Non-Filing
                Party with respect to any Tax not subject to indemnification
                under this Agreement; provided, however, that in the event that
                the Non-Filing Party does not consent and the Filing Party
                reasonably believes that the withholding of consent was
                unreasonable, or the

                                       20
<PAGE>
                Filing Party reasonably believes that no consent of the
                Non-Filing Party is required, the parties shall resolve their
                disagreement in accordance with Section 8.5 of this Agreement.

        (c)     Notwithstanding any other provision of this Section 6.4, the
                Filing Party may resolve, settle, or agree to any deficiency,
                claim or adjustment for any Taxable Period if the Filing Party
                waives its right to indemnity with respect to such Tax Item. In
                such event, the Filing Party shall promptly reimburse the
                Non-Filing Party for all amounts previously advanced by the
                Non-Filing Party to the Filing Party in connection with such
                deficiency, claim or adjustment under Section 6.4(a)(iv) of this
                Agreement. In addition, except with respect to settlements
                described in Section 6.4(b) above, the Filing Party shall
                reimburse the Non-Filing Party for any Tax Detriment that
                directly results from the settlement of such deficiency, claim
                or adjustment. No waiver by the Filing Party under this Section
                6.4(c) with respect to any deficiency, claim or adjustment
                relating to any single Tax Item, position, issue or transaction
                or relating to any single Tax for any one Taxable Period shall
                operate as a waiver with respect to any other deficiency, claim
                or adjustment.

6.5     Failure to Notify. The failure of the Filing Party promptly to notify
        the Non-Filing Party of any matter relating to a particular Tax for a
        Taxable Period or to take any action specified in Section 6.2 of this
        Agreement shall not relieve the Non-Filing Party of any liability and/or
        obligation which it may have to the Filing Party under this Agreement
        with respect to such Tax for such Taxable Period except to the extent
        that the Non-Filing Party's rights hereunder are materially prejudiced
        by such failure and in no event shall such failure relieve the
        Non-Filing Party of any other liability and/or obligation which it may
        have to the Filing Party.

6.6     Remedies. Except as otherwise provided in this Agreement, the parties
        hereby agree that the sole and exclusive remedy for a breach by the
        Filing Party of the Filing Party's obligations to the Non-Filing Party
        with respect to a deficiency, claim or adjustment relating to the
        redetermination of a Tax Item of the Non-Filing Party for a Taxable
        Period shall first be a reduction in the amount that would otherwise be
        payable by the Non-Filing Party for such Taxable Period and then an
        increase in amount that would otherwise be payable by the Filing Party
        for such Taxable Period, in either case because of the breach. The
        parties further agree that no claim against the Filing Party and no
        defense to the Non-Filing Party's liabilities to the Filing Party under
        this Agreement shall arise from the resolution by the Filing Party of
        any deficiency, claim or adjustment relating to the redetermination of
        any Tax Item of the Filing Party.

                             SECTION 7. COOPERATION.

7.1     Provision of Information and Documents. FNT and FIS shall cooperate and
        provide each other with all documents and information, and provide
        access to employees and officers of any member of the FNT Group or the
        FIS Group, respectively, as reasonably requested by the other party, on
        a mutually convenient basis during normal business hours (and promptly
        reimburse the other party for any out-of-pocket costs incurred by a
        party in providing such cooperation),

                                       21
<PAGE>
        documents and information, and access to the requesting party) to aid
        the other party in preparing any Tax Return described in Section 2.2 or
        2.3 of this Agreement or to contest any Audit of any such Tax Return or
        to obtain any opinion referred to in Section 5.2, including, without
        limitation, the making of representations (to the extent such
        representations are true) in connection with obtaining any such opinion.
        Such cooperation shall include, without limitation:

        (a)     the retention and provision on reasonable request of any and all
                information including all books, records, documentation or other
                information, any necessary explanations of information, and
                access to personnel, until the expiration of the applicable
                statute of limitation for additional assessments of Tax for the
                Taxable Period for which such document or other information
                arises (giving effect to any extension, waiver, or mitigation
                thereof);

        (b)     within the limits otherwise set forth herein, the execution by
                such party of any document that is relevant and may be necessary
                or helpful in connection with any Tax Return or in connection
                with any Contest; and

        (c)     the use of the parties' reasonable best efforts to obtain any
                documentation from a governmental authority or a third party
                that may be necessary or helpful in connection with the
                foregoing.

        (d)     informing the other parties on a timely basis as to the status
                and progress of all matters related in a reasonably material way
                to a contest of a Tax under Section 6. Each party shall provide
                the other parties, within 10 days of the receipt thereof, with
                copies of all written communications received from any Tax
                Authority relating to any such Tax contest, appropriately
                redacted for any unrelated issues also discussed therein.

7.2     Special Rules Regarding Information Required for Tax Return Preparation.
        The Non-Filing Party will provide to employees or representatives of the
        Filing Party responsible for preparing its Tax Returns with access to
        any relevant information, including any Ruling Documents or Tax Opinion,
        not in the possession of the Filing Party, as it relates to the Filing
        Party or any member of the Filing Group, and will provide the Filing
        Party with a copy of such relevant information to the extent that the
        issues discussed therein are relevant to the Filing Party or any member
        of the Filing Group within a reasonable time thereafter, but, in any
        case, not later than five (5) Business Days after the receipt of a
        written request therefor.

7.3     Consultations With Regard to Tax Items. FNT and FIS shall advise and
        consult with each other with respect to any Tax election or the Tax
        treatment of any item (including the treatment of any item that would be
        affected by a proposed Tax adjustment relating to a Consolidated Return
        or Combined Return which is the subject of an Audit or investigation, or
        is the subject of any proceeding or litigation) which could affect any
        Tax attribute of the other party or the Other Tax Group (including, but
        not limited to, basis in an asset or the amount of earnings and
        profits).

                                       22
<PAGE>
7.4     Limitations on Cooperation. In the event that a Filing Party determines
        that the provision of any information to any member of the Other Tax
        Group could be commercially detrimental, violate any law or agreement,
        or waive any privilege that may be asserted under applicable law
        including any privilege arising under or relating to the attorney-client
        relationship (including the attorney-client and work product
        privileges), the parties shall take reasonable measures to permit the
        compliance with such obligations in a manner that avoids any such harm
        or consequence.

                            SECTION 8. MISCELLANEOUS.

8.1     Effectiveness. This Agreement shall become effective as of the
        Distribution Date ("Effective Date").

8.2     Notices. All notices and other communications hereunder shall be in
        writing and hand delivered or mailed by registered or certified mail
        (return receipt requested) or sent by any means of electronic message
        transmission with delivery confirmed (by voice or otherwise) to the
        parties at the following addresses (or at such other addresses for a
        party as shall be specified by like notice) and will be deemed given on
        the date on which such notice is received:

               TO FNF:

               Fidelity National Financial, Inc.
               Attention:    Anthony Park
                             Chief Accounting Officer
               601 Riverside Avenue
               Jacksonville, FL  32201
               Telephone:  (904) 854-8152
               With a copy to the General Counsel at the above address

               TO FIS:

               Fidelity National Information Services, Inc.
               Attention:    Richard Cox
                             Senior Vice President -- Corporate Tax Director
               601 Riverside Avenue
               Jacksonville, FL  32201
               Telephone:  (904) 854-8100
               With a copy to the General Counsel at the above address

                                       23
<PAGE>
               TO FNT:

               Fidelity National Title Group, Inc.
               Attention:    Richard Cox
                             Senior Vice President - Corporate Tax Director
               601 Riverside Avenue
               Jacksonville, FL 32201
               Telephone: (904) 854-8100
               With a copy to the General Counsel at the above address

And to such other persons or places as each party may from time to time
designate by written notice sent as aforesaid.

8.3     Changes in Law.

        (a)     Any reference to a provision of the Code or any other Tax Law
                shall include a reference to any applicable successor provision
                or law.

        (b)     If, due to any change in applicable law or regulations or their
                interpretation by any court of law or other governing body
                having jurisdiction subsequent to the Effective Date,
                performance of any provision of this Agreement or any
                transaction contemplated thereby shall become impracticable or
                impossible, the parties hereto shall use their commercially
                reasonable efforts to find and employ an alternative means to
                achieve the same or substantially the same result as that
                contemplated by such provision.

8.4     Consent. Whenever this Agreement specifies that consent is not to be
        unreasonably withheld, the determination shall take into account, among
        other things, the relative amount of potential Tax exposure or refund
        involved for FNT Group companies on the one hand and the FIS Group
        companies on the other hand, and if the consent relates to bringing
        proceedings in one venue rather than another, the impact on such
        decision on such interests of each group. Any controversy over refusal
        of consent shall be resolved pursuant to Section 8.5 of this Agreement.

8.5     Dispute Resolution.

        (a)     Amicable Resolution. FIS and FNT mutually desire that friendly
                collaboration continue between them. Accordingly, they will try,
                and they will cause their respective group members to try, to
                resolve in an amicable manner all disagreements and
                misunderstandings connected with their respective rights and
                obligations under this Agreement. In furtherance thereof, in the
                event of any dispute or disagreement (a "Dispute") between any
                FIS Group member and any FNT Group member as to the
                interpretation of any provision of this Agreement (or the
                performance of obligations hereunder), the matter, upon written
                request of either party, will be referred for resolution to a
                steering committee established pursuant to Section 3.3(a) of the
                Cross-Indemnity Agreement (the "Steering Committee"). The
                Steering Committee will have two members, one of whom will be
                appointed by FIS and the other of whom will be appointed by FNT,
                and each

                                       24
<PAGE>
                of whom shall be a senior executive of the party appointing the
                member. The Steering Committee will make a good faith effort to
                promptly resolve all Disputes referred to it. Steering Committee
                decisions will be unanimous and will be binding on FIS and FNT.
                If the Steering Committee does not agree to a resolution of a
                Dispute within 30 days after the reference of the matter to it,
                then the parties will be free to exercise the remedies available
                to them under applicable law, subject to Sections 8.5(b) and
                8.5(c).

        (b)     Mediation. If the Steering Committee is unable to resolve any
                Dispute as contemplated by Section 8.5(a), either FIS or FNT may
                demand mediation of the Dispute by written notice to the other
                in which case the two parties will select a mediator within 14
                days after the demand. Neither party may unreasonably withhold
                consent to the selection of the mediator. Each of FIS and FNT
                will bear its own costs of mediation but both parties will share
                the costs of the mediator equally.

        (c)     Arbitration. In the event that the Dispute is not resolved in an
                amicable manner as set forth in Section 8.5(a) or through
                mediation pursuant to Section 8.5(b), the latter within 30 days
                of the submission of the Dispute to mediation, either party
                involved in the Dispute may submit the dispute to binding
                arbitration pursuant to this Section 8.5(c). All Disputes
                submitted to arbitration pursuant to this Section 8.5(c) shall
                be resolved in accordance with the Commercial Arbitration Rules
                of the American Arbitration Association, unless either party
                involved elects to utilize an independent referee ("Referee")
                mutually acceptable to the parties, in which event all
                references herein to the American Arbitration Association shall
                be deemed modified accordingly. Expedited rules shall apply
                regardless of the amount at issue. Arbitration proceedings
                hereunder may be initiated by either party making a written
                request to the American Arbitration Association, together with
                any appropriate filing fee, at the office of the American
                Arbitration Association in Orlando, Florida. The arbitration
                shall be by a single qualified arbitrator ("Arbitrator")
                experienced in the matters at issue, such Arbitrator to be
                mutually agreed upon by FIS and FNT. If the parties fail to
                agree on an Arbitrator within 30 days after notice of
                commencement of arbitration, the American Arbitration
                Association shall, upon the request of any party to the dispute
                or difference, appoint the Arbitrator. All arbitration
                proceedings shall be held in the city of Jacksonville, Florida
                in a location to be specified by the Arbitrator (or any place
                agreed to by the parties and the Arbitrator). Any order or
                determination of the arbitral tribunal shall be final and
                binding upon the parties to the arbitration as to matters
                submitted and may be enforced by any party to the Dispute in any
                court having jurisdiction over the subject matter or over any of
                the parties. The parties agree that the length of time to be
                provided in any arbitration action to conduct discovery shall be
                limited to 90 days, the length of time to conduct the
                arbitration hearing shall be limited to ten days (with each
                party having equal time) and that the Arbitrator shall be
                required to render his or her decision within 30 days of the
                completion of the arbitration hearing. All costs and expenses
                incurred by the Arbitrator shall be shared equally by the
                parties. Each

                                       25
<PAGE>
                party shall bear its own costs and expenses in connection with
                any such arbitration proceeding. The use of any alternative
                dispute resolution procedures hereunder will not be construed
                under the doctrines of laches, waiver or estoppel to affect
                adversely the rights of either party.

        (d)     Non-Exclusive Remedy.

                i.      Nothing in this Section 8.5 shall prevent either FIS or
                        FNT from commencing formal litigation proceedings or
                        seeking injunctive or similar relief if any delay
                        resulting from efforts to mediate such Dispute could
                        result in serious and irreparable injury to FIS, FNT or
                        any member of either party's group.

                ii.     Nothing in this Section 8.5 shall prevent either FIS or
                        FNT from immediately seeking injunctive or interim
                        relief in the event of any actual or threatened breach
                        of any confidentiality provisions of the Cross-Indemnity
                        Agreement. If an arbitral tribunal has not been
                        appointed with respect to any Dispute at the time of
                        such actual or threatened breach, then either party may
                        seek such injunctive or interim relief from any court
                        with jurisdiction over the matter. If an arbitral
                        tribunal has been appointed with respect to any Dispute
                        at the time of such actual or threatened breach, then
                        the parties agree to submit to the jurisdiction of the
                        state and federal courts of Duval County, Florida,
                        pursuant to Section 3.2 of the Cross-Indemnity
                        Agreement, with respect to such matter.

        (e)     Commencement of Dispute Resolution Procedure. Notwithstanding
                anything to the contrary in this Agreement, FIS and FNT are the
                only members of their respective group entitled to commence a
                dispute resolution procedure under this Agreement, whether
                pursuant to this Section 8.5 or otherwise, and each party will
                cause its respective group members not to commence any dispute
                resolution procedure other than through such party as provided
                in this Section 8.5(e).

8.5     Third-Party Claims. In the event of the assertion of any Third-Party
        Claim, claim procedures will be governed by the provisions of Section
        2.3 of the Cross-Indemnity Agreement.

8.6     Authorization. Each of the parties hereto hereby represents and warrants
        (a) that it has the power and authority to execute, deliver and perform
        this Agreement, (b) that this Agreement has been duly authorized by all
        necessary corporate action on the part of each such party, (c) that this
        Agreement constitutes a legal, valid and binding obligation of each such
        party and (d) that the execution, delivery and performance of this
        Agreement by such party does not contravene or conflict with any
        provision of law or of its charter or bylaws or any agreement,
        instrument or order binding on such party.

8.7     Successors. The provisions to this Agreement shall be binding upon,
        inure to the benefit of and be enforceable by the parties and their
        respective successors and permitted assigns.

                                       26
<PAGE>
8.8     Assignment. Except for assignments or transfers by operation of law,
        this Agreement shall not be assignable, in whole or in part, directly or
        indirectly, by any party hereto without the prior written consent of the
        other party hereto, which consent will not be unreasonably withheld, and
        any attempt to assign any rights or obligations arising under this
        Agreement without such consent shall be void.

8.9     Entire Agreement. This Agreement contains the entire agreement between
        the parties hereto with respect to the subject matter hereof and shall
        supersede all previous negotiations, commitments and writings with
        respect to such subject matter.

8.10    Governing Law. This Agreement shall be governed by and construed and
        enforced in accordance with the laws of the State of New York applicable
        to contracts made and to be performed in the State of New York.

8.11    Counterparts. This Agreement may be executed in one or more
        counterparts, all of which shall be considered one and the same
        agreement, and shall become effective when one or more such counterparts
        have been signed by each of the parties and delivered to the other
        parties.

8.12    Severability. In the event any one or more of the provisions contained
        in this Agreement should be held invalid, illegal or unenforceable in
        any respect, the validity, legality and enforceability of the remaining
        provisions contained herein shall not in any way be affected or impaired
        thereby. The parties shall endeavor in good-faith negotiations to
        replace the invalid, illegal or unenforceable provisions with valid
        provisions, the economic effect of which comes as close as possible to
        that of the invalid, illegal or unenforceable provisions.

8.13    No Third Party Beneficiaries. Except as otherwise provided herein, this
        Agreement is solely for the benefit of FNF, each member of FNT Group and
        each member of the FIS Group. This Agreement should not be deemed to
        confer upon third parties any remedy, claim, liability, reimbursement,
        claim of action or other rights in excess of those existing without
        reference to this Agreement.

8.14    Waivers. The failure of any party to require strict performance by any
        other party of any provision in this Agreement will not waive or
        diminish that party's right to demand strict performance thereafter of
        that or any other provision hereof.

8.15    Setoff. All payments to be made by any party under this Agreement may be
        netted against payments due to such party under this Agreement, but
        otherwise shall be made without setoff, counterclaim or withholding, all
        of which are hereby expressly waived.

8.16    Amendments. This Agreement may not be modified or amended except by an
        agreement in writing signed by each of the parties hereto.

8.17    Schedules. Schedule I shall be construed with and as an integral part of
        this Agreement to the same extent as if the same had been set forth
        verbatim herein.

                                       27
<PAGE>
        IN WITNESS WHEREOF, each of the parties hereto has caused this Agreement
to be executed by a duly authorized officer as of the date first above written.

                                    FIDELITY NATIONAL FINANCIAL, INC.

                                    By:
                                       ----------------------------------
                                    Name:
                                    Title:
                                    Date:

                                    FIDELITY NATIONAL INFORMATION
                                    SERVICES, INC.

                                    By:
                                       ----------------------------------
                                    Name:
                                    Title:
                                    Date:

                                    FIDELITY NATIONAL TITLE GROUP, INC.

                                    By:
                                       ----------------------------------
                                    Name:
                                    Title:
                                    Date:

                                       28
<PAGE>
                                   Schedule I

1.      Any Federal Income Tax to be allocated to a Consolidated Group or to any
        member thereof in accordance with this Agreement shall be allocated on
        the basis of the Hypothetical Tax of the Consolidated Group or of the
        relevant member thereof.

        (a)     For purposes of this Agreement, the "Hypothetical Tax" of the
                Consolidated Group or any member thereof for any Taxable Period
                shall be the Federal Income Tax liability that the Consolidated
                Group or any member thereof would have had for such Taxable
                Period if the Consolidated Group or any member thereof had filed
                its own Consolidated Return or Separate Return for such Taxable
                Period, taking into account any carryovers to, or carrybacks
                from, other Taxable Periods of the Consolidated Group or any
                member thereof that are available in such Taxable Period of the
                Consolidated Group or any member thereof, or would have been so
                available (after taking into account Paragraph 1(b)(i) of this
                Schedule I), if the Consolidated Group or any member thereof had
                filed its own Consolidated Return or Separate Return,
                respectively, for such other Taxable Periods, and the
                Consolidated Group or any member thereof was subject to Tax on
                all of its taxable income at the applicable maximum rate
                specified in the Code but without the benefit of any surtax
                exemption.

        (b)     In computing the Hypothetical Tax of the Consolidated Group or
                any member thereof:

                (i)     In the case of any item of income, gain, loss, deduction
                        or credit that is computed or subject to a limitation
                        only on a consolidated basis, including but not limited
                        to, charitable contributions, capital losses, foreign
                        tax credits, research and experimentation credit and
                        Section 1231 gains and losses ("Consolidated Items"),
                        such Consolidated Items shall be taken into account by
                        the Consolidated Group or any member thereof only if,
                        and to the extent that, a Consolidated Item is taken
                        into account and actually affects the amount of the Tax
                        liability of the Consolidated Group;

                (ii)    In the case of the treatment of an item subject to an
                        election made only on a consolidated basis, the
                        treatment will be governed by the election made by agent
                        of the group on the Consolidated Return, and

                (iii)   All intercompany transactions (as defined in Section
                        1.1502-13(b)(1) of the Treasury Regulations) between and
                        among members of the Consolidated Group will be taken
                        into account in computing the Hypothetical Tax of the
                        Consolidated Group or any

                                       29
<PAGE>
                        member thereof at the time when such transactions are
                        required to be taken into account by the Consolidated
                        Group under Section 1.1502-13 of the Treasury
                        Regulations, and any Consolidated item not initially
                        taken into account in computing the tax of the
                        Consolidated Group or any member thereof shall be taken
                        into account by the Consolidated Group or any member
                        thereof in the Taxable Period, and to the extent, that
                        such Consolidated item is taken into account by the
                        Consolidated Group.

2.      Combined State/Local Taxes shall be allocated between members of the
        Filing Group and members of the Non-Filing Group first on the basis of,
        and to the extent that, the receipts, income, capital or net worth of a
        member of the Filing Group or of the Non-Filing Group resulted in, or
        increased, such Taxes, with any remaining Combined State/Local Taxes
        allocated among the members on the basis which each member's relative
        attribute (positive or negative) was taken into account in determining
        the amount of such Taxes.

3.      If a Consolidated Federal Tax, Combined State/Local Tax, or Separate Tax
        liability is assessed after the Distribution Date pursuant to a Final
        Determination, such amount shall be allocated under the principles of
        paragraphs 1 and 2.

4.      All Tax allocations relating to Taxable Periods that include, but do not
        end on, the Distribution Date, shall be made, between the
        Pre-Distribution Period and Post-Distribution Period on the basis of an
        interim closing of the books as if such Taxable Period ended as of the
        close of business on the Distribution Date. Any real or personal
        property Tax, or similar Tax, determined on an annual or periodic basis
        shall be attributed to the Pre-Distribution Period on the basis of the
        number of days in such Pre-Distribution Period to the total number of
        days in the entire Taxable Period. Any adjustment required by Section
        481 of the Code (including adjustments for marking receivables to
        market) shall be attributable to the deductions or credits (or lack
        thereof) giving rise to the Section 481 adjustment.

                                       30

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