Document:

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                                                                    EXHIBIT 10.4

                              TAX MATTERS AGREEMENT

                                     BETWEEN

                        FIDELITY NATIONAL FINANCIAL, INC.

                                       AND

                       FIDELITY NATIONAL TITLE GROUP, INC.
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                              TAX MATTERS AGREEMENT

     THIS TAX MATTERS AGREEMENT (this "Agreement"), dated as of __________,
2005, by and among Fidelity National Financial, Inc. ("FNF"), a Delaware
corporation, and Fidelity National Title Group, Inc. ("FNT"), a Delaware
corporation and currently a subsidiary of FNF, is entered into as of the date
last executed by the undersigned parties.

                                    RECITALS

     WHEREAS, as set forth in the resolutions of the Board of Directors of FNF
dated May 16, 2005, FNF intends to distribute to its shareholders, on a pro rata
basis, Class A Common Stock of FNT representing 17.5% of its outstanding common
stock, on a date to be determined ("Distribution Date");

     WHEREAS, FNF is the common parent of the affiliated group of corporations
(the "Affiliated Group") within the meaning of Section 1504(a) of the Internal
Revenue Code of 1986, as amended (the "Code"), which includes FNT and the FNT
Subsidiaries; and

     WHEREAS, FNF is party to a Tax Sharing Agreement which includes FNT and the
FNT Subsidiaries.

     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:

                            ARTICLE 1. DEFINITIONS.

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

     "Affiliated Group" has the meaning set forth in the Recitals.

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

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

     "Combined Return" means any state or local Tax Return filed on a
consolidated, combined, unitary or other similar basis wherein any FNT
Subsidiary joins in the filing of such Tax Return (for any Taxable Year) with a
member of the Affiliated Group that is not an FNT Subsidiary.

     "Combined State Tax Liability" means the Tax imposed by a State or
political subdivision thereof which (i) is imposed on, or measured by, gross or
net receipts, income, capital or net worth, including State and local franchise
or similar Taxes measured by net income, excluding any telecommunications, gross
receipts (other than Taxes on gross receipts that are imposed in lieu of a Tax
on net receipts) and other transaction taxes and (ii) is computed on a
consolidated, unitary, or combined basis by reference to the income and/or
activities of a

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member of the Affiliated Group other than the FNT Subsidiaries, on the one hand,
and one or more FNT Subsidiaries on the other.

     "Consolidated Federal Tax Liability" means the Federal Income Tax liability
of the Affiliated Group.

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

     "Covered Insurance Company" means any FNT Subsidiary that has separately
entered into a written Tax Sharing Agreement with FNF and filed that Tax Sharing
Agreement with a State Insurance Commissioner, for the period that Tax Sharing
Agreement remains in effect.

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

     "Federal Income Tax" means any Tax imposed under Subtitle A of the Code
(including the Taxes imposed by Sections 11, 55, 831 and 1201(a) of the Code),
and any interest, additions to Tax or penalties applicable or related thereto,
and any other income-based U.S. federal Tax which is hereinafter imposed upon
corporations.

     "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 Tax Authority, (c) any other final settlement with the Service or other
Tax Authority, or (d) the expiration of the applicable statute of limitations.

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

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

     "FNT Combined State Tax Liability" means the amount that the receipts,
income, or net worth of any FNT Subsidiary other than any Covered Insurance
Subsidiary resulted in, or increased the Combined State Tax Liability, with any
remaining Tax allocated between FNF and FNT on the basis which the FNT
Subsidiary's relative attribute (positive or negative) was taken into account in
determining the Combined State Tax Liability.

     "FNT Subsidiary" means any member of the Affiliated Group for which FNT,
directly or indirectly, beneficially owns more than 50% of the equity interest
or the voting control.

     "FNT Sum of Hypothetical Tax Liabilities" means, for any Taxable Year, the
sum of the Hypothetical Tax Liability for each FNT Subsidiary, EXCEPT that any
FNT Subsidiary that is a Covered Insurance Company shall be excluded from such
calculation.

     "Hypothetical Tax Liability" means, for any Taxable Year, the Tax Liability
that an FNT Subsidiary would have had for such Taxable Year if it had filed its
own separate federal income tax return for such Taxable Year, taking into
account any carryovers to, or carrybacks from, other Taxable Years of the FNT
Subsidiary. In computing each FNT Subsidiary's separate Tax

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Liability, (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
("Consolidated Items"), foreign tax credits, research and experimentation credit
and Section 1231 gains and losses, such Consolidated Item shall be taken into
account by the FNT Subsidiary to the extent (determined by FNF on any reasonable
basis) that a Consolidated Item is taken into account and actually affects the
amount of the Tax Liability of the Affiliated 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 FNF on the consolidated
return; (iii) all intercompany transactions (as defined in Treasury Regulation
Section 1.1502-13(b)(1)) between Subsidiaries shall be taken into account at the
time when such transactions are required to be taken into account by the FNT
Group under Treasury Regulation Section 1.1502-13; and (iv) any Consolidated
Item not initially taken into account in computing the Tax of each FNT
Subsidiary is shall be taken into account by each FNT Subsidiary in the year,
and to the extent that such Consolidated Item is taken into account by the
Affiliated Group; and (v) the FNT Subsidiary is treated as 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.

     "Service" means the Internal Revenue Service.

     "Subsidiary" means a member of the Affiliated Group other than FNF.

     "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 Taxing 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 Law" means any federal, state, local or foreign law with respect to
Taxes, including the Code and Treasury Regulations.

     "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, including any electronic funds
transfer with respect thereto) 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 Sharing Agreement" means any tax sharing agreement, arrangement,
policy, or guideline, whether formal or informal, that exists between FNF and
any or all of its Subsidiaries.

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     "Taxable Year" 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.

     "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).

1.2  Construction Principles. As used in this Agreement, (a) the singular shall
be deemed to include the plural and vice versa, (b) the captions and section
headings are inserted for convenience of reference only and are not intended to
have any significance for the interpretation of, or construction of, the
provisions of this Agreement, and (c) any reference to any person shall be
deemed to include any predecessor or successor in interest thereto by merger or
otherwise.

          ARTICLE 2. TAX RETURNS, TAX SHARING PAYMENTS AND GENERAL TAX
                            ADMINISTRATIVE MATTERS.

2.1  Filing of Returns. FNF shall prepare (or cause to be prepared) and timely
file (or cause to be timely filed) all Consolidated Returns and all Combined
Returns.

2.2  Payment of Taxes.

     (a)  For all Taxable Years commencing after the Distribution Date, FNF
shall pay (or cause to be paid) to the appropriate Tax Authority all Taxes, if
any, shown on any Tax Return prepared pursuant to section 2.1.

     (b)  With respect to any required payment of estimated Federal Income Taxes
(determined under section 6655 of the Code), FNT shall pay to FNF the sum of all
of the hypothetical estimated tax payments that would have been payable if each
of the FNT Subsidiaries had filed its own separate Tax Return for such Taxable
Year, EXCEPT that in computing the sum of all estimated hypothetical tax
liabilities, the hypothetical tax liabilities of all Covered Insurance Companies
shall be excluded. In computing each FNT Subsidiary's hypothetical estimated tax
payment, each payment shall be sufficient to avoid incurring any addition to tax
by FNF under Section 6655 of the Code by reason of an underpayment by a "large
corporation" within the meaning of Section 6655(g)(2) of the Code and shall be
consistent with the elections permitted to be made under Section 6655(d) and (e)
of the Code as actually made by FNT, in its sole discretion, for such Taxable
Year.

     (c)  FNT shall pay to FNF, or FNF shall pay to FNT, as the case may be, the
difference between the FNT Sum of Hypothetical Tax Liabilities for such Taxable
Year and the amount paid by FNT to FNF pursuant to section 2.2(b) hereof for
such Taxable Year.

     (d)  If any FNT Subsidiary has a loss or credit on a Federal Income Tax
Return or a Combined Return which could be carried back to and which would
reduce that FNT Subsidiary's Hypothetical Tax Liability for any earlier year for
which it was included in the Affiliated Group, then (i) if, and to the extent
that such loss or credit is utilized to actually reduce the Affiliated Group's
Consolidated Tax Liability for such Taxable Year, FNF shall pay to FNT on the
date the Affiliated Group Federal Consolidated Return is actually filed for such
Taxable Year the amount by which the Hypothetical Tax Liability in such earlier
year is reduced by reason of the

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carryback or (ii) if, and to the extent that such loss or credit is actually
carried back to an earlier taxable year of the Affiliated Group, FNF shall pay
to FNT on the date any refund of tax is actually received the amount by which
the FNT Subsidiary's Hypothetical Tax Liability in such earlier year is reduced
by reason of such carryback, together with any applicable interest.

     (e)  FNT shall pay to FNF the FNT Combined State Tax Liability if the FNT
Combined State Tax Liability is a positive number. FNF shall pay to FNT the
absolute value of the FNT Combined State Tax Liability if the FNT Combined State
Tax Liability is a negative number.

     (f)  All settlements under this Agreement shall be made within 30 days of
the filing of the applicable estimated or actual consolidated federal income tax
return with the Internal Revenue Service, except where a refund is due FNF, in
which case, it may defer payment to FNT to within 30 days of receipt of such
refund.

2.3   Agent. In all matters relating to the Affiliated Group's Consolidated Tax
Liability, FNF is the agent for FNT and each FNT Subsidiary. As said agent, FNF
has the sole authority and discretion to make any election for each Subsidiary,
including any election that must be made to determine each Subsidiary's separate
taxable income for purposes of computing the Consolidated Tax Liability of the
Affiliated Group.

2.4   Adjustments. FNT agrees that FNF alone shall be responsible for, and shall
have sole and absolute discretion with respect to, claiming any deductions or
credits not claimed on the Affiliated Group consolidated return as filed, the
filing of any amended returns, agreeing to, contesting, or settling any
adjustments to the Affiliated Group's Consolidated Tax Liability or Combined
State Tax Liability for any Taxable Year covered by this Agreement, and FNF
shall pay any deficiencies in, or receive any refunds of, the Affiliated Group's
Consolidated Tax Liability or Combined State Tax Liability for any such Taxable
Year resulting from a Final Determination. If Consolidated Tax Liability or
Combined State Tax Liability reported on a federal Tax Return is revised by the
Service or other appropriate authority, the Parties to this Agreement shall
recalculate the FNT Sum of Hypothetical Tax Liabilities, FNT shall pay to FNF or
FNF shall pay to FNT, as the case may be, the amount necessary to reflect all
adjustments for any Taxable Year, together with any interest and penalties
fairly attributable thereto.

2.5    Resolution of Disputes as to FNT Sum of Hypothetical Tax Liabilities and
Combined State Taxes. In the event of a disagreement between the parties hereto
as to the amount of the FNT Sum of Hypothetical Tax Liabilities or FNT Combined
State Tax Liability for any Taxable Year, such amount shall be determined by the
independent certified public accountants who audit FNF's certified financial
statements at the time such dispute arises, and the determination of such
accountants shall be final and binding on the parties hereto.

                           ARTICLE 3. MISCELLANEOUS.

3.1   Effectiveness. This Agreement shall become effective as of the
Distribution Date.

3.2   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

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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:   Richard Cox, Senior Vice President -
                                            Corporate Tax Director
                  601 Riverside Avenue
                  Jacksonville, FL 32201
                  Telephone: (904) 854-8152

                  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

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

3.3       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, 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.

3.4       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.

3.5       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.

3.6       Entire Agreement. The provisions of this Agreement contain 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.

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

3.8       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.

3.9       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.

3.10      No Third Party Beneficiaries. Except as otherwise provided
herein, this Agreement is solely for the benefit of FNF and FNT. 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.

3.11      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.

3.12      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.

3.13      Headings. The article and section headings of this Agreement are
for convenience of reference only and shall not be deemed to alter or affect the
meaning or interpretation of any provision hereof.

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

3.15      Termination. This Agreement may be terminated at any time by the
written mutual agreement of the Parties. Participation shall end immediately if
FNT is no longer a member of the Affiliated Group or FNF does not file a
Consolidated Tax Return for a Taxable Year.

     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:

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                                      FIDELITY NATIONAL TITLE GROUP, INC.

                                      By
                                         ---------------------------------------
                                         Raymond R. Quirk
                                         Chief Executive Officer

                                      -8-<PAGE>

                                                                    EXHIBIT 10.5

                           EMPLOYEE MATTERS AGREEMENT

This EMPLOYEE MATTERS AGREEMENT (the "Agreement") dated as of ______________,
2005 by and between FIDELITY NATIONAL FINANCIAL, INC., a Delaware corporation
("FNF"), and FIDELITY NATIONAL TITLE GROUP, INC., a Delaware corporation ("FNT"
and together with FNF, the "Parties" and individually, a "Party").

                                    RECITALS:

      WHEREAS upon the effectiveness of the registration statement relating to
the distribution of certain shares of common stock of FNT to the FNF
stockholders (the "Distribution"), FNT will no longer be a wholly owned
subsidiary of FNF; and

      WHEREAS, the Parties hereto wish to set forth their agreement as to
certain matters regarding the treatment of, and the compensation and employee
benefits provided to, employees of the FNT Group after consummation of the
Distribution.

      NOW, THEREFORE, in consideration of the foregoing and the mutual covenants
and conditions set forth below, the Parties hereby agree with legal and binding
effect as follows:

                                   ARTICLE I.
                                   DEFINITIONS

      The following terms, as used herein, shall have the following meanings:

            1.1   "Affiliate" means, with respect to any specified Person, a
Person that directly, or indirectly through one or more intermediaries,
controls, is controlled by, or is under common control with, such specified
Person. For purposes of this Agreement, the term "control" means the possession,
directly or indirectly, of the power to direct or cause the direction of the
management and policies of an entity, whether through ownership of voting
securities, by contract or otherwise.

            1.2   "Agreement" has the meaning set forth in the preamble.

            1.3   "Change of Control of FNT" means any event or circumstance
causing FNF to own or control, directly or indirectly, fifty percent (50%) or
less of the stock, or other equity interest entitled to vote on the election of
the members to the board of directors or similar governing body, of FNT.

            1.4   "Closing Date" has the meaning ascribed to such term in the
Separation Agreement.

            1.5   "Code" means the Internal Revenue Code of 1986, as amended,
and the regulations thereunder.

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            1.6   "Employee Benefit Plan" means:

                  (a)   any plan, fund, or program that provides health,
            medical, surgical, hospital or dental care or other welfare
            benefits, or benefits in the event of sickness, accident or
            disability, or death benefits, apprenticeship or other training
            programs, or day care centers, scholarship funds, or prepaid legal
            services,

                  (b)   any plan, fund, or program that provides retirement
            income to employees or results in a deferral of income by employees
            for periods extending to the termination of covered employment or
            beyond,

                  (c)   any plan, fund or program that provides severance,
            unemployment, vacation or fringe benefits (including dependent and
            health care accounts),

                  (d)   any incentive compensation plan, deferred compensation
            plan, stock option or stock-based incentive or compensation plan, or
            stock purchase plan, or

                  (e)   any other "employee pension benefit plan" (as defined in
            Section 3(2) of ERISA), any other "employee welfare benefit plan"
            (as defined in Section 3(1) of ERISA), and any other written or oral
            plan, agreement or arrangement involving direct or indirect
            compensation including, without limitation, insurance coverage,
            severance benefits, disability benefits, fringe benefits, pension or
            retirement plans, profit sharing, deferred compensation, bonuses,
            stock options, stock purchase, phantom stock, stock appreciation or
            other forms of incentive compensation or post-retirement
            compensation.

            1.7   "ERISA" means the Employee Retirement Income Security Act of
1974, as amended, and the regulations thereunder.

            1.8   "FNF" has the meaning set forth in the preamble.

            1.9   "FNF 401(k) Plan" Fidelity National Financial, Inc. 401(k) and
Profit Sharing Plan, as may be amended from time to time.

            1.10  "FNF ESPP" means the Fidelity National Financial, Inc.
Employee Stock Purchase Plan, as may be amended from time to time.

            1.11  "FNF Flex Plans" is defined in Section 2.3 herein.

            1.12  "FNF Group" means FNF, the FNF Subsidiaries and each Person
that is an Affiliate of FNF (other than FNT or any FNT Group Member) immediately
after the Closing Date.

            1.13  "FNF Health Plans" is defined in Section 2.2 herein.

            1.14  "FNF Options" is defined in Section 3.1(a) herein.

            1.15  "FNT" has the meaning set forth in the preamble.

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            1.16  "FNT 401(k) Plan" is defined in Section 2.1(b) herein.

            1.17  "FNT Group" means FNT, the FNT Subsidiaries and each Person
that FNT controls, directly or indirectly, immediately after the Closing Date.

            1.18  "FNT Group Member" means a member of the FNT Group.

            1.19  "Group Member" means either a member of the FNT Group or a
member of the FNF Group, as the context requires.

            1.20  "Non-U.S. Employee" means each employee of FNT or any FNT
Group Member on a non-U.S. payroll.

            1.21  "Party" and "Parties" have the meanings set forth in the
preamble.

            1.22  "Person" means an individual, a partnership, a corporation, a
limited liability company, an association, a joint stock company, a trust, a
joint venture, an unincorporated organization and a governmental entity or any
department, agency, or political subdivision thereof.

            1.23  "Separation Agreement" means that certain Separation Agreement
dated as of ____________, 2005 between FNF and FNT.

            1.24  "Subsidiaries" means with respect to any specified Person, any
corporation or other legal entity of which such Person controls or owns,
directly or indirectly, more than fifty percent (50%) of the stock or other
equity interest entitled to vote on the election of the members to the board of
directors or similar governing body.

            1.25  "Transition Date" is defined in Section 2.2 herein.

            1.26  "U.S. Employee" means each employee of FNT or any FNT Group
Member on a U.S. payroll.

                                   ARTICLE II.
                              U.S. EMPLOYEE MATTERS

            2.1   Continued Plan Participation.

                  (a)   All U.S. Employees will continue to participate in the
FNF 401(k) Plan (under the same terms and conditions under which they
participated immediately prior to the Closing Date) during the period commencing
on the Closing Date and continuing until a Change of Control of FNT occurs or
until such earlier date as may be agreed to by the Parties. As long as any U.S.
Employees participate in the FNF 401(k) Plan, FNT agrees to pay timely, or cause
to be paid timely, to the FNF 401(k) Plan all elective deferrals and matching or
other employer contributions related to the participation in the FNF 401(k) Plan
of the U.S. Employees, in each case in accordance with the applicable FNF 401(k)
Plan contribution procedures.

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<PAGE>

                  (b)   If FNT establishes a qualified defined contribution
retirement plan ("FNT 401(k) Plan"), as soon as practicable after the date the
FNT 401(k) Plan has received its determination letter from the Internal Revenue
Service that it is qualified in form under Section 401(a) of the Code (or such
earlier date as may be agreed to by the Parties), FNF shall cause the accounts,
if any, of the U.S. Employees, their beneficiaries and their respective
alternate payees, if any, under the FNF 401(k) Plan to be transferred to the FNT
401(k) Plan, and FNT shall cause such transferred accounts to be accepted by the
FNT 401(k) Plan, in accordance with Section 414(l) of the Code to the extent
applicable. Such transfer shall include credit for any Company matches allocable
for the period ending on the last day such U.S. Employees participate in the FNF
401(k) Plan, it being understood that no condition exists that such U.S.
Employee be employed by a participating employer on any other date to be
eligible for such allocation. The transfer of such accounts shall be made in
cash, interests in mutual funds, securities or other property or in a
combination thereof, as the Parties may agree; provided that, to the extent
practicable, the transferred accounts shall be reinvested initially in
investments under the FNT 401(k) Plan that are comparable to the investments in
which such accounts were invested immediately before the date of transfer,
except with respect to portions of the transferred accounts invested in FNF
common stock. Any outstanding U.S. Employee loan balances under the FNF 401(k)
Plan shall also be transferred with the underlying accounts.

            2.2   Health and Dental Plans; Disability Plans. During the period
commencing on the Closing Date and continuing until a Change of Control of FNT
occurs or until such earlier date as may be agreed to by the Parties (the
"Transition Date"), FNT shall continue to participate in the FNF medical and
dental benefit plans (collectively, the "FNF Health Plans") for the benefit of
the eligible employees of the FNT Group, and FNF shall consent thereto, all in
accordance with the terms of those plans. FNT (or the applicable FNT Group
Member) shall timely pay to the FNF Health Plans (or their providers or
insurers, as applicable) its portion of employer expenses for the FNF Health
Plans in accordance with the applicable cost allocation method in effect
immediately prior to the Closing Date (or such other method as may be agreed to
by the Parties). Notwithstanding the foregoing, if after commercially reasonable
efforts FNT has not established its own replacement benefit plans by the
Transition Date, such Transition Date shall be deferred an additional 90 days.

            2.3   Health Reimbursement Plan and Dependent Care Plan. During the
period commencing on the Closing Date and continuing until the Transition Date,
FNT shall continue to participate in FNF's health and dependent care flexible
spending account plans (the "FNF Flex Plans") for the benefit of U.S. employees,
and FNF shall consent thereto, in accordance with the respective terms of such
plans. Immediately prior to the Transition Date or such earlier date specified
by the Parties, U.S. Employees shall cease to contribute to the FNF Flex Plans,
in accordance with the respective terms of such plans and FNF and FNT agree that
account balances of participating U.S. Employees shall be transferred to new FNT
health and dependent care flexible spending account plans.

            2.4   Other Welfare and Nonqualified Pension Plans. During the
period commencing on the Closing Date and continuing until the Transition Date,
FNT shall participate in FNF's (i) employee welfare benefit plans (as defined in
Section 3(1) of ERISA and including, but not limited to, the life insurance,
dependent life insurance, accidental death and dismemberment insurance, long-
and short-term disability insurance, business travel accident insurance, vision

                                        4
<PAGE>

care, employee assistance, retiree life and medical insurance, long-term care
insurance, and legal assistance plans) not already covered in Section 2.2 and
2.3 above, and (ii) employee pension benefit plans (as defined in Section 3(2)
of ERISA) that are not intended to be tax-qualified under Section 401(a) of the
Code, for the benefit of eligible employees of the FNT Group, and FNF shall
consent thereto, all in accordance with the terms of those plans. FNT (or the
applicable FNT Group Member) shall continue to timely pay to FNF or the
applicable FNF Group Plans its portion of employer expenses with respect to the
welfare plans and non-qualified plans described in this Section 2.4 (and/or any
related trusts) in accordance with the applicable cost allocation method in
effect immediately prior to the Closing Date (or such other method as may be
agreed to by the Parties). Immediately prior to the Transition Date, all U.S.
Employees who participate in any of said welfare plans or non-qualified plans
shall cease to participate in those plans, and distribution of any benefits to
which they are entitled under those non-qualified plans shall be made at the
time and in the manner provided under those plans.

            2.5   Non-U.S. Employee Benefits. During the period commencing on
the Closing Date and continuing until the Transition Date, FNT shall continue to
participate in FNF's Non-U.S. Plans and such other employee benefit plans
outside of the United States.

                                  ARTICLE III.
              STOCK OPTIONS AND STOCK-BASED INCENTIVE COMPENSATION

            3.1   FNF Options. All options to purchase FNF common stock ("FNF
Options") held by U.S. Employees will remain subject to the same terms and
conditions under which they were held as of the Closing Date; provided, however,
that the number of shares subject to each FNF Option and the per-share exercise
price of the FNF Options will be adjusted to reflect the impact of the
Distribution. Any SFAS 123 or SFAS 123(R) charges related to the FNF Options
shall be treated by FNT (or the applicable FNT Group Member) as a contribution
to capital by FNF; provided, it is understood by the parties that FNF shall not
be entitled to issuance of any equity in connection with such contribution to
capital.

            3.2   FNF Restricted Stock. All employees of the FNT Group who have
received awards of FNF restricted stock will continue to hold their shares of
FNF restricted stock after the Closing Date on the same terms and conditions
under which they were held as of the Closing Date. As of the date of the
Distribution, such employees will receive unrestricted FNT common stock in the
Distribution in the same proportion as other FNF stockholders. Any SFAS 123 or
SFAS 123(R) charges related to the FNF restricted stock shall be treated by FNT
(or the applicable FNT Group Member) as a contribution to capital by FNF;
provided, it is understood by the parties that FNF shall not be entitled to
issuance of any equity in connection with such contribution to capital.

            3.3   Employee Stock Purchase Plan. Until otherwise agreed to by the
Parties, the U.S. Employees will continue to participate in the FNF ESPP after
the Closing Date.

                                        5
<PAGE>

                                   ARTICLE IV.
                                  MISCELLANEOUS

            4.1   Amendment or Termination of Employee Benefit Plans.
Notwithstanding anything herein to the contrary, neither the FNT Group nor the
FNF Group shall be restricted in any way from amending or, with 30 days advance
written notice to the other Party, terminating, at any time or for any reason,
their respective Employee Benefit Plans, in whole or in part, or with respect to
any employee or group of employees.

            4.2   Entire Agreement. This Agreement constitutes the entire
agreement between the Parties with respect to the subject matter hereof and
supersedes all prior written and oral (and all contemporaneous oral) agreements
and understandings with respect to the express subject matter hereof. For
purposes of this Section 4.2 only, references herein to this Agreement shall
include the Schedules and Exhibits to this Agreement.

            4.3   Cooperation. FNF and FNT agree to, and to cause their Group
Members to, cooperate and use reasonable efforts to promptly (i) comply with all
requirements of this Agreement, ERISA, the Code and other laws and regulations
that may be applicable to the matters addressed herein, (ii) subject to
applicable law, provide each other with such information reasonably requested by
the other Party to assist the other Party in administering the Employee Benefit
Plans, including for purposes of auditing and reviewing charges, costs and
allocation methodologies with respect to the provision of benefits under the
Employee Benefit Plans, (iii) comply with applicable law and regulations and the
terms of this Agreement, and (iv) to the extent agreed upon by FNT and FNF,
establish one or more replacement Employee Benefit Plans for FNT.

            4.4   Third Party Beneficiaries. This Agreement shall not confer
third-party beneficiary rights upon any employee of the FNT Group or FNF Group
or any other person or entity. Nothing in this Agreement shall be construed as
giving to any such employee or other person or entity any legal or equitable
right against FNF or FNT (or their respective Group Members). This Agreement
shall not constitute a contract of employment and will not give any employee or
other person a right to be employed by or retained in the employ of either FNF
or FNT (or their respective Group Members), unless the employee or other person
would otherwise have that right under applicable law. This Agreement shall not
be deemed to change that at-will status of any employee.

            4.5   Employment Records. After the Closing Date, as may be
necessary for any business purpose of the FNF Group or to permit the FNF Group
to respond to any government inquiry or audit, defend any claim or lawsuit or
administer any FNF Employee Benefit Plan, the FNT Group will allow the FNF Group
reasonable access to and, if requested, copies of any records relating to all
U.S. Employees and Non-U.S. Employees. The FNF Group shall be responsible for
the cost associated with the production and copies of such requested documents.
FNF acknowledges (for itself and its respective Group Members) that FNT and its
Group Members are under no obligation to retain the above-described records for
a period of time that exceeds FNT's internal document retention policy, or
applicable law, whichever is greater.

                                        6
<PAGE>

            4.6   Termination; Liability for Costs. This Agreement shall
terminate when services are no longer being provided herein. FNF shall indemnify
and hold harmless FNT for any liability arising or related to any of the FNF
Employee Benefit Plans other than the actual costs for services or charge for
benefits charged to FNT as contemplated herein, provided that such liability
arises out of or relates to negligent conduct or willful misconduct or the
violation of law by FNF.

      IN WITNESS WHEREOF, the Parties as of the date set forth above have
executed this Employee Matters Agreement.

                                      FIDELITY NATIONAL FINANCIAL, INC.

                                      By
                                         ____________________________________
                                            Name:
                                            Title:

                                      FIDELITY NATIONAL TITLE GROUP, INC.

                                      By
                                         ____________________________________
                                            Raymond R. Quirk
                                            Chief Executive Officer

                                        7

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