Document:

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                                                                   EXHIBIT 10.27

                     [iDine Reward Networks Inc. Letterhead]

March 14, 2003

Mr. David Marks
4621 Dickinson Way
Doylestown, PA 18901

Dear David:

On behalf of iDine Rewards Network, Inc. ("iDine" or "Company"), I am very
pleased to offer you the position of Chief Operating Officer, Hotels. You will
report to me during the development of this division and ultimately you will
report to George Wiedemann, President and CEO.

The terms of the offer include the following:

Effective Date/Start Date - April 7, 2003

Base Salary - Your annual base salary is $200,000 and is paid biweekly. Your
compensation will be reviewed annually in conjunction with all other senior
management compensation reviews.

Signing Bonus - You will be granted a signing bonus of $35,000.

iDine Bonus - In 2003 and beyond, you will be entitled to participate in the
senior management bonus program, the specific terms of which are approved
annually by the Compensation Committee of the Board. For the 2003 bonus program
you will be eligible for a bonus that is equal to 75% of your base salary in two
components.

1.   The base goal will be equal to 50% of base salary ($100,000) and is in two
components:

     a.   1/2 ($50,000) based on meeting your quarterly MBO's

     b.   1/2 ($50,000) based on achieving hotel budget goals (subject to phase
          in at 80% of plan)

2.   The Corporate portion of the goal will equal 25% of the base salary
($50,000) based on overall corporate profitability against budget.

Attorney Fees - The Company will reimburse a maximum of $3,500 for employment
contract review.

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Relocation - You will not be required to relocate to Chicago. However, we
mutually agree that no later than the 12 month anniversary of your employment
you and we agree to reconsider the relocation issue in good faith and to effect
your relocation if we mutually deem it to be in the Company's interests. At that
time, the Company will reimburse you for all reasonable pre-approved house
hunting, real estate commissions and other relocation expenses associated with
your move to Chicago. Until you relocate, the expense of maintaining a domicile
in the Chicago area will be at your expense. The Company will pay for travel
expenses to and from Chicago. For the first 6 weeks of your employment the
Company will reimburse you for hotel accommodations to provide an opportunity
for you to find suitable accommodation.

iDine Rewards Network Stock Option - You will be granted an option to purchase
100,000 shares of iDine Rewards Network, Inc. common stock at an exercise price
equal to the closing price of the Company's stock on the date of your acceptance
of this employment offer from the Company. These options will vest ratably on
each of the first four (4) anniversaries of your start date and be governed
according to the terms of the Company's 1996 Long Term Incentive Plan ("LTIP").
In each of the next three years you will be eligible for additional grants of
50,000 options per year (150,000 options in the aggregate) based on achieving
hotel business unit goals that will be mutually determined after your start
date. In addition, while no assurances can be given, if performance against
these to-be-determined hotel business unit goals is deemed exceptional by iDine
and its board of directors then accelerated granting of the 150,000 options
would be strongly considered.

In addition, the Board of Directors of iDine considers additional options grants
for the senior executives of the corporation based on corporate and individual
performance. As a member of the senior executive team, you will be eligible for
consideration for these additional option grants.

Employee Benefits - You will be entitled to the Company's comprehensive benefits
package (medical, dental, long and short-term disability, Company matching 401K
plan) and the iDine executive dining benefit. All employees are entitled to two
weeks vacation and an additional week after 5 years of service. Employees are
also granted 6 personal days each year.

Termination without cause; change of control - If your employment is terminated
for any reason other than Cause (as defined below), disability or death or if
there is a change of control event (as defined in the Company's LTIP) and a
diminution in your duties resulting from such change of control event, you will
receive 12 months of base salary (paid pursuant to the Company's normal payroll
practices) as your then prevailing base salary from the date of your
termination, participate in the senior management bonus pool (if any and then
paid only when all other bonus payments are made to senior management personnel)
based on a pro-rated year from the date of your termination. You will also be
entitled to vesting of 50% (50,000) of your initial option grant of 100,000
options if you are terminated without cause in the first year of your employment
and if you are terminated without cause after your first anniversary your
initial grant of 100,000 options will vest at 100% as well as full vesting in
any granted options at that time. You will also receive full vesting in the
Company's 401K plan. As long as you are receiving a regular salary from the
Company, you will have the option to continue coverage in the Company's health
care plan for the statutory period provided by COBRA and the Company will pay
for your costs associated with such

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participation. Any employee-only dining privileges will cease upon the
termination of salary continuation.

"Cause" shall mean an event where the employee (a) commits any act of fraud,
willful misconduct or dishonesty in connection with his employment or which
injures iDine or its direct or indirect subsidiaries; (b) commits a material
violation of any law, rule or regulation of any governmental authority (state,
federal or foreign) or any securities exchange or association or other
regulatory or self-regulatory body; (c) is charged with a crime involving moral
turpitude, dishonesty, fraud or unethical business conduct, or a felony; (d)
gives or accepts undisclosed commissions or other payments in cash or in kind in
connection with the affairs of iDine or any of its direct or indirect
subsidiaries or their respective clients.

Non-Compete - In the event you leave iDine's employ voluntarily or in the event
of termination for cause, for a period of one year following your termination
date and as long as you are receiving severance payments and benefits, you will
not directly or indirectly (i) be employed by or perform work as a director,
officer, independent contractor, partner or consultant for any business in which
the Company is engaged at such date in any geographic region in which the
Company conducts business ("business" shall be defined as the administration of
a rewards program substantially similar to the iDine program).

Confidentiality - You shall treat as confidential and not disclose to any person
not affiliated with iDine all non-public and proprietary information and data
about the business, operations, employees, programs, plans and financial
results, projections and budgets of iDine and its affiliates which are disclosed
to you during your employment. You will be asked to sign the Company's standard
confidentiality agreement which agreement shall survive the termination of your
employment for any reason.

David, I am delighted to offer you the position of Chief Operating Officer,
Hotels. I am confident that your acceptance of this offer will be the start of a
very successful adventure for you and iDine. Of course, I am available to you to
discuss this letter and answer any questions that you may have.

Sincerely,                                       Agreement Accepted:

/s/ Gregory J. Robitaille                        /s/ David Marks
---------------------------------                -------------------------------
Gregory J. Robitaille                            David Marks
EVP, Corporate Development                       Date: March 15, 2003<PAGE>

                                                                   EXHIBIT 10.28

                           IDINE REWARDS NETWORK, INC.
                             11900 Biscayne Boulevard
                            Miami, Florida 33181-9915

May 14, 2003

Mr. Kenneth R. Posner
1221 Hinman Avenue
Evanston, IL 60202

Dear Ken:

On behalf of iDine Rewards Network Inc. ("iDine" or "Company"), I am very
pleased to offer you the position of Senior Vice President, Finance and
Administration. In this position you will report to me.

The terms of the offer include the following:

Effective Date - We anticipate a start date of August 11, 2003.

Base Salary - Your annual base salary is $220,000 and is paid biweekly. Your
compensation will be reviewed annually in conjunction with all other senior
management compensation reviews.

iDine Bonus - In 2003 and beyond, you will be entitled to participate in the
senior management bonus program, the specific terms of which are approved
annually by the Compensation Committee of the Board. For the 2003 bonus program
you will be eligible for a prorated bonus that is equal to 100% of your base
with an upside potential of 150%. The specific terms of the plan will follow
this letter.

iDine Rewards Network Stock Options - You will be granted an option to purchase
250,000 shares of iDine Rewards Network Inc. common stock at an exercise price
equal to the closing price of the Company stock on the date of your acceptance
of this employment offer from the Company. These options will be governed
according to the terms of the Company's 1996 Long Term Incentive Plan ("LTIP")
and will vest according to the following schedule:

July 1, 2004               18.750 shares
July 1, 2005               37,500 shares
July 1, 2006               62,500 shares
July 1, 2007               62,500 shares
July 1, 2008               43,750 shares
July 1, 2009               25,000 shares

                                       1

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Employee Benefits - You will be entitled to the Company's comprehensive benefits
package (medical, dental, long and short-term disability, Company matching 401K
plan) and the iDine executive dining benefit. Additionally, the Company will pay
the cost of an annual comprehensive physical examination in excess of the amount
covered by the health benefit; provided, that the maximum amount that the
Company shall pay for such physical examination in any year shall be $2,500. You
will be entitled to a monthly auto allowance of $1,000.00. You will be entitled
to four weeks of vacation annually. Employees are also granted 6 personal days
each year.

Termination Without Cause / Change of Control - If your employment is terminated
for any reason other than Cause (as defined below), disability or death or if
there is a change of control event (as defined in the Company's LTIP) and a
diminution in your duties resulting from such change of control event, you will
be entitled to: (i) twelve (12) months base salary paid pursuant to the
Company's normal payroll practices at your then prevailing base salary from your
date of termination; (ii) a prorated bonus equal to the amount of the prior
year's bonus prorated for the period of active employment in the year of
termination; and (iii) the option to continue participation in the Company's
health care plan pursuant to COBRA with the Company paying the cost of such
continued coverage for a period of twelve (12) months.

"Cause" shall mean an event where the employee (a) commits any act of fraud,
willful misconduct or dishonesty in connection with his employment or which
injures iDine or its direct or indirect subsidiaries; (b) commits a material
violation of any law, rule or regulation of any governmental authority (state,
federal or foreign) or any securities exchange or association or other
regulatory or self-regulatory body; (c) is charged with a crime involving moral
turpitude, dishonesty, fraud or unethical business conduct, or a felony; (d)
gives or accepts undisclosed commissions or other payments in cash or in kind in
connection with the affairs of iDine or any of its direct or indirect
subsidiaries or their respective clients.

Non-Compete - In the event you voluntarily or involuntarily leave iDine's
employ, for a period of one year following your termination date or, if longer,
for as long as you are receiving severance payments and benefits, you will not
directly or indirectly be employed by or perform work as a director, officer,
independent contractor, partner or consultant for any company or entity involved
in any business in which the Company or any of its affiliates is engaged at such
date in any geographic region in which the Company conducts business ("business"
shall be defined as the marketing and sale of any program substantially similar
to the iDine program and/or the marketing and sale of discount restaurant,
hotel, resort, travel or leisure products or services as more particularly set
forth in the Company's 10-K filing effective as the date of this offer).

Confidentiality - You shall treat as confidential and not disclose to any person
not affiliated with iDine all non-public and proprietary information and data
about the business, operations, employees, programs, plans and financial
results, projections and budgets of iDine and its affiliates which are disclosed
to you

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during your employment. You will be asked to sign the Company's standard
confidentiality agreement which agreement shall survive the termination of your
employment for any reason.

Condition Precedent to Severance - Your right to receive any severance payments
or benefits is expressly conditioned on your execution of a General Release and
a Non-Compete Agreement.

Ken, I am delighted to offer you the position of Senior Vice President, Finance
and Administration. I am confident that your acceptance of this offer will be
the start of a very successful adventure for you and iDine. Of course, I am
available to you to discuss this letter and answer any questions that you may
have.

Sincerely,                                           Agreed and Accepted:

/s/ George S. Wiedemann                              /s/ Kenneth R. Posner
-------------------------------                      ---------------------------
George S. Wiedemann                                  Kenneth R. Posner
President and CEO                                    Date:     5.14.03
                                                          ----------------------

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