Document:

Exhibit
      10.23

    SIDE
      LETTER RE: CLOSING MATTERS

    

    THIS
      SIDE
      LETTER RE: CLOSING MATTERS (this "Side
      Letter")
      is
      entered into as of February 27, 2008 by and among TRUST BENEFITS ONLINE, LLC,
      a
      Delaware limited liability company ("TBOL"), INFORMATION CONCEPTS, INC., a
      California corporation ("ICI"), ASSOCIATED THIRD PARTY ADMINISTRATORS, INC.,
      a
      California corporation ("ATPA"), SCOTT VANDEURSEN ("VanDeursen"), BRUCE L.
      BILLER, RONALD JENSEN, and BENEFITS TECHNOLOGIES, LLC, a Delaware limited
      liability company (the "Company") (each party shall sometimes be referenced
      to
      herein as a "Party" and, collectively, as the "Parties"). Reference is made
      herein to that certain Asset Contribution and Combination Agreement by and
      among
      the Parties (the "Contribution
      Agreement").
      Capitalized terms that are not defined in this Side Letter shall have the
      meanings given to such terms in the Contribution Agreement.

    

    RECITALS

    

    A. The
      Parties desire to establish the Closing Date as of the date of this Side
      Letter.

    

    B. In
      connection with the Closing, the Parties desire to clarify certain issues and
      modify certain terms of the Contribution Agreement.

    

    AGREEMENT

    

    NOW
      THEREFORE, IT IS HEREBY AGREED, for good and valuable consideration the receipt
      and sufficiency of which are hereby acknowledged, as follows:

    

    1. Closing
      Date and Effective Date.
      The
      Closing Date under Section 5 of the Contribution Agreement is hereby agreed
      to
      be February 27, 2008; however, in accordance with the applicable transfer
      documents, the effective date of the contribution of assets and liabilities
      of
      ICI and TBOL is agreed to be February 1, 2008 (the “Effective Date”). The
      Company hereby agrees to indemnify and hold harmless ICI, ATPA and TBOL, as
      applicable, for all liabilities and obligations arising in connection with
      such
      assets and liabilities from and including the Effective Date to the Closing
      Date, except only the Excluded Liabilities under the Contribution
      Agreement.

    

    2. ICI
      and TBOL Consents.
      As of
      the date hereof, ICI and TBOL have not yet obtained consents for other Assumed
      Contracts. The parties acknowledge that the delivery of such consents (the
      "ICI
      Consents"
      and the
“TBOL Consents”) by ICI and TBOL is needed to properly transfer certain Assumed
      Contracts to the Company in accordance with the provisions of the Contribution
      Agreement. In order to facilitate the Closing of the transaction as of the
      Closing Date, the Parties agree to address the ICI Consents and TBOL Consents
      as
      follows:

    

    (a) Obtaining
      and delivering the ICI Consents and TBOL Consents shall become and is a
      post-closing condition of the Company, and the Company waives any failure of
      ICI, TBOL or the ICI Shareholders representations that state that all such
      consents have been obtained.

    

    (b) The
      Company, TBOL and ICI shall act in good faith and with reasonable diligence
      in
      obtaining the required ICI Consents and TBOL Consents, after the Closing Date,
      but cannot provide absolute assurance that they will be obtained.

    

    3. Ken
      Lewis Note.
      In the
      event that ICI’s payment obligation to Ken Lewis is assumed by the Company in
      accordance with Section 2.5.3 of the Contribution Agreement, and notwithstanding
      anything to the contrary in such Section 2.5.3, the Company shall provide to
      Ken
      Lewis in connection with any such assumption of the obligation to Ken Lewis
      a
      Subordinated Note which shall set forth a minimum monthly payment of $2,000
      until fully paid, and such Subordinated Note shall bear interest at the rate
      of
      five percent (5%) per year

     

    
      
        
        

      

      
        1

        
          

        

      

      
        
        

      

    

     

    4. TBOL
      Name Change.
      The
      Parties acknowledge that in accordance with Section 6.1.12 of the Contribution
      Agreement, TBOL is required to file a Certificate of Amendment changing its
      name
      to a name that does not contain any of the words in its current name. The
      Parties agree that the change of TBOL’s name shall be a post-closing condition
      of TBOL, and that TBOL shall act in good faith and with reasonable diligence
      to
      effectuate the name change, and in any event shall file Amended Articles to
      accomplish such change within 15 days after the Closing Date.

    

    5. Certain
      Agreements.
      The
      Parties acknowledge that in accordance with Sections 4.1.3 - 4.1.6 of the
      Contribution Agreement, the Parties are required to execute and deliver the
      following agreements: (i) Conversion, Configuration and Implementation Services
      Agreement for ATPA's existing customers; (ii) Software-As-A-Service Agreement
      to
      run ATPA's business on the Company's software; (iii) Non-Exclusive License
      Agreement for ATPA's right to use PlanIt for its customers; and (iv) Maintenance
      and Support Agreement once ATPA's customers go live on PlanIt. The Parties
      agree
      that the execution and delivery of the foregoing agreements has been and
      continues to be a condition to ICI’s willingness to enter into the transaction
      contemplated by the Contribution Agreement, but in reliance upon the good faith
      assurances of TBOL and ATPA that such agreements are forthcoming on the terms
      discussed between the Parties, the Parties agree that the execution and delivery
      of such agreements shall be a post-closing condition of the respective parties
      thereto, and that such parties shall act in good faith and with reasonable
      diligence to finalize such agreements. 

    

    6. Employment
      Agreements.
      It is
      acknowledged that Biller, Jensen and VanDeursen desire to negotiate and receive
      employment agreements or member services agreements after the Closing, and
      the
      Parties agree to exercise reasonable diligence to negotiate such agreements
      if
      and to the extent reasonably practicable 

    

    7. Intercreditor
      Agreements and Releases; Notes.
      As of
      the date hereof, the Parties have not yet obtained Intercreditor Agreements
      and
      Releases (the “Releases”)
      from
      all of the Friendly Debt creditors, or delivered the Subordinated Promissory
      Notes ("Notes")
      to
      such creditors. The parties acknowledge that the delivery of the Notes and
      Releases is required by the Contribution Agreement, and the Company hereby
      affirms its obligation to assume the Friendly Debt obligations upon the terms
      and conditions set forth in the Contribution Agreement. In order to facilitate
      the Closing of the transaction as of the Closing Date, the Parties agree that
      obtaining and delivering the Notes and Releases shall become and is a
      post-closing condition of the Company, and the Company waives any failure of
      ICI
      or the ICI Shareholders to deliver such Releases on the Closing Date.
      Furthermore, the Company and ICI shall act in good faith and with reasonable
      diligence in obtaining the required Releases, and delivering the Notes, after
      the Closing Date. 

    

    This
      Side
      Letter constitutes an amendment to the Contribution Agreement in accordance
      with
      Section 19.8 of the Contribution Agreement.

    

    [SIGNATURE
      PAGE TO FOLLOW]

     

    
      
        
        

      

      
        2

        
          

        

      

      
        
        

      

       

    

    IN
      WITNESS WHEREOF, the parties have executed this Side Letter as of the date
      first
      written above.

     

    
      	ASSOCIATED
              THIRD PARTY ADMINISTRATORS	 	TRUST BENEFITS
              ONLINE, LLC
	 	 	 	 	 
	 	 	 	 	 
	By:	/s/ Rick
              Stierwalt	 	By:	/s/ Scott
              VanDeursen
	 	
              
                

              

              Name: Rick
                Stierwalt

            	 	 	
              
                
Name:
                Scott VanDeursen

            
	 	
              Title: President

            	 	 	
              Title: Manager

            

    

    
       

      
        	 	 	 
	 INFORMATION
                CONCEPTS, INC.	 	 BENEFITS
                TECHNOLOGIES, LLC
	 	 	 	 	 
	 	 	 	 	 
	By:	/s/ Bruce
                Biller	 	By:	/s/ Len Neuhaus
	 	
                
                  

                

                Name: Bruce
                  Biller

              	 	 	
                
                  
 Name:
                  Len Neuhaus

              
	 	
                Title: President

              	 	 	
                Title: Chairman

              

      

       

    

    
      	 	 	 	 
	/s/
              Bruce L.
              Biller	 	 	 
	
              
Bruce
              L. Biller	 	 	
            
	 	 	 	 
	 	 	 	 
	 /s/ Ronald Jensen	 	 	 
	
              
 Ronald
              Jensen	 	 	 
	 	 	 	 
	 	 	 	 
	 /s/ Scott
              VanDeursen	 	 	 
	
              
 Scott
              VanDeursen	 	 	 

    

        

    
      [SIGNATURE
        PAGE TO SIDE LETTER RE: CLOSING MATTERS]EXHIBIT
    4.3

    
      

      PROMISSORY
        NOTE

      

      
        	
                $10,000.00

              	
                October
                  15, 2007

              

      

      

      FOR
        VALUE
        RECEIVED, and intending to be legally bound, Wentworth V, Inc. (the “Maker”),
        hereby unconditionally and irrevocably promises to pay to the order of Vero
        Management, LLC (the “Payee”), in lawful money of the United States of America,
        the sum of ten thousand dollars ($10,000.00) on such date that the Payee,
        by
        delivery of written notice to the Maker, demands payment of all obligations
        hereunder, without
        presentment for payment, diligence, grace, exhibition of this Promissory
        Note,
        protest, further demand or notice of any kind, all of which are hereby expressly
        waived
        (the
“Maturity Date”). 

      

      Interest
        shall accrue on the outstanding principal balance of this Promissory Note
        on the
        basis of a 360-day year daily from the date the Maker receives the funds
        from
        the Payee until paid in full at the rate of eight and one quarter percent
        (8.25%) per annum, and shall be due and payable at the Maturity Date, or
        the
        prepayment date, if any, whichever is earlier. This
        Promissory Note may be prepaid in whole or in part at any time or from time
        to
        time prior to the Maturity Date.

       

      For
        purposes of this Promissory Note, an "Event of Default" shall occur if the
        Maker
        shall: (i) fail to pay the entire principal amount of this Promissory Note
        when
        due and payable, (ii) admit in writing its inability to pay any of its monetary
        obligations under this Promissory Note, (iii) make a general assignment of
        its
        assets for the benefit of creditors, or (iv) allow any proceeding to be
        instituted by or against it seeking relief from or by creditors, including,
        without limitation, any bankruptcy proceedings.

      

      In
        the
        event that an Event of Default has occurred, the Payee or any other holder
        of
        this Promissory Note may, by notice to the Maker, declare this entire Promissory
        Note to be forthwith immediately due and payable, without presentment, demand,
        protest or further notice of any kind, all of which are hereby expressly
        waived
        by the Maker. In the event that an Event of Default consisting of a voluntary
        or
        involuntary bankruptcy filing has occurred, then this entire Promissory Note
        shall automatically become due and payable without any notice or other action
        by
        Payee. Commencing five days after the occurrence of any Event of Default,
        the
        interest rate on this Note shall accrue at the rate of 18% per
        annum.

      

      The
        nonexercise or delay by the Payee or any other holder of this Promissory
        Note of
        any of its rights hereunder in any particular instance shall not constitute
        a
        waiver thereof in that or any subsequent instance. No waiver of any right
        shall
        be effective unless in writing signed by the Payee, and no waiver on one
        or more
        occasions shall be conclusive as a bar to or waiver of any right on any other
        occasion.

      

      Should
        any part of the indebtedness evidenced hereby be collected by law or through
        an
        attorney-at-law, the Payee or any other holder of this Promissory Note shall,
        if
        permitted by applicable law, be entitled to collect from the Maker all
        reasonable costs of collection, including, without limitation, attorneys’
fees.

      All
        notices and other communications must be in writing to the address of the
        party
        set forth in the first paragraph hereof and shall be deemed to have been
        received when delivered personally (which shall include via an overnight
        courier
        service) or, if mailed, three (3) business days after having been mailed
        by
        registered or certified mail, return receipt requested, postage prepaid.
        The
        parties may designate by notice to each other any new address for the purpose
        of
        this Promissory Note. 

       

      
        
           

        

        
           

          
            

          

        

        
           

        

      

      

      Maker
        hereby forever waives presentment, demand, presentment for payment, protest,
        notice of protest, and notice of dishonor of this Promissory Note and all
        other
        demands and notices in connection with the delivery, acceptance, performance
        and
        enforcement of this Promissory Note.

      

      This
        Promissory Note shall be binding upon the successors and assigns of the Maker,
        and shall be binding upon, and inure to the benefit of, the successors, heirs,
        legatees and assigns of the Payee.

      

      This
        Promissory Note shall be governed by and construed in accordance with the
        internal laws of the State of Delaware. All disputes between the Maker and
        the
        Payee relating in any way to this Promissory Note shall be resolved only
        by
        state and federal courts located in Delaware, and the courts to which an
        appeal
        therefrom may be taken.

      

      IN
        WITNESS WHEREOF, the undersigned Maker has executed this Promissory Note
        as of
        October 15, 2007.

      
        	 	 	 
	 	
                MAKER:

                

                WENTWORTH
                  V, INC.

              
	 
 	 
 	 
 
	 	By:  	 
	 	
                
Name:
                Kevin R. Keating
	 	Title:
                President

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