Document:

Separation Agreement and General Release

 Exhibit 10.8 
 SEPARATION AGREEMENT AND GENERAL RELEASE 
 THIS SEPARATION AGREEMENT AND GENERAL
RELEASE (“Agreement”) is made and entered into by and between JACKSON HEWITT TAX SERVICE INC. (the “Company”) on behalf of its agents, attorneys, assigns, employees, successors, predecessors, officers, directors,
stockholders, and parent, subsidiary or related companies, and MICHAEL D. LISTER (the “Executive”) on behalf of himself, his agents, attorneys, assigns, heirs, executors, administrators, beneficiaries and personal and legal
representatives. 
 WITNESSETH: 
 WHEREAS, the Executive has heretofore served as the Company’s Chief Executive Officer and as a member of the Company’s Board of Directors; 
 WHEREAS ̧ the Company and the Executive each desire to enter into this Agreement to set forth in writing the terms and conditions of the
Executive’s termination from all positions with, and separation from, the Company, its subsidiaries and affiliates; 
 NOW,
THEREFORE, in consideration of the premises and of the promises and agreements hereinafter set forth, the parties hereto, intending to be legally bound, do hereby agree as follows: 
 1. SEPARATION ACKNOWLEDGEMENT. The Company and the Executive acknowledge that, effective as of October 9, 2007, there occurred a
Without Cause Termination of the Executive within the meaning given such term in that certain Employment Agreement by between the Company and the Executive dated as of July 20, 2006 (the “Employment Agreement”), and that concurrent
with such event and in accordance with Section VIII of the Employment Agreement, the Executive resigned as a member of the Company’s Board of Directors, and as the Chief Executive Officer of the Company and from all other positions the
Executive holds with the Company, its subsidiaries and affiliates. 
 2. PAYMENTS AND BENEFITS. Unless the Executive shall have
revoked this Agreement as set forth in Section 5(d) below, immediately following the expiration of the revocation period set forth in such Section 5(d), the Company shall pay to the Executive the amounts required by Section VIII(A) of the
Employment Agreement (such amount, the “Severance Amount”), and the Executive shall otherwise be entitled to receive the benefits arising under the Employment Agreement as result of his Without Cause Termination thereunder, all as set
forth on Schedule 1 hereto (the “Company Obligations”). The Severance Amount shall be subject to income and payroll tax withholding. 
 3. REPRESENTATIONS BY EXECUTIVE REGARDING EXECUTION OF AGREEMENT. The Executive represents and agrees that he has had a full and adequate opportunity to discuss and consider his claims. The Company
advises the Executive to consult an attorney prior to executing this Agreement, and the Company understands the Executive has done so. Further, the Executive represents and agrees that this Agreement is written in a manner that he understands.

 4. ENTIRE AGREEMENT. The Executive represents and acknowledges that in executing this
Agreement he has not relied upon any oral representations or written representations or statements not expressly made a part hereof made by anyone with regard to the subject matter, basis, or effect of this Agreement. This Agreement embodies the
entire agreement of the parties with respect to the subject matter hereof and all statements and writings which pre-date the execution hereof are superseded hereby, except that the rights, duties and obligations of the Company and the Executive
arising under the Employment Agreement upon the Executive’s Without Cause Termination within the meaning of the Employment Agreement shall survive the execution and delivery of this Agreement and shall continue to be governed by the terms of
the Employment Agreement; provided, however, that if the terms of the Employment Agreement conflict with the terms hereof, then the terms of this Agreement will control. 
 5. EXECUTIVE’S GENERAL RELEASE AND COVENANT NOT TO SUE. (a) In exchange for the consideration provided by the Company pursuant to this Agreement and subject to the receipt by the Executive of
the Severance Amount (net of applicable income and payroll tax withholding), the Executive hereby releases, acquits, withdraws, retracts and forever discharges any and all claims, manner of actions, causes of action (in law or in equity), suits,
judgments, debts, liens, contracts, agreements, promises, liabilities, demands, damages, losses, costs, expenses or disputes, known or unknown, fixed or contingent, directly or indirectly, personally or in a representative capacity, against the
Company and its agents, attorneys, assigns, employees, successors, predecessors, officers, directors, shareholders, and parent, subsidiary or related companies, (hereinafter “Released Parties”) by reason of any act, omission, matter, cause
or thing whatsoever, from the beginning of time up to and including the date of execution of this Agreement to the extent that such a release is permitted as a matter of law; provided, however, nothing herein shall release the Company or Released
Parties from their respective obligations under this Agreement or under the Employment Agreement to extent the provisions thereof survive the Without Cause Termination of the Executive. This General Release includes, but is not limited to, all
claims, manner of actions, causes of action (in law or in equity), suits or requests for attorneys’ fees and/or costs (i) arising or relating to income, payroll or excise taxes in connection with the Executive’s employment or the
payment of the Severance Amount hereunder or (ii) under the Employee Retirement Income Security Act of 1974; Title VII of the Civil Rights Act of 1964 as amended; the Americans with Disabilities Act; the Rehabilitation Act of 1973; the Family
and Medical Leave Act; the anti-retaliation provisions of the Fair Labor Standards Act; the Equal Pay Act; the Pregnancy Discrimination Act; the Consolidated Omnibus Budget Reconciliation Act (“COBRA”); the Age Discrimination in Employment
Act of 1967 (the “ADEA”); the Older Worker’s Benefits Protection Act (the “OWBPA”); the Occupational Safety and Health Act; the National Labor Relations Act; 42 U.S.C. §§ 1981 through 1988; any federal,
state or local law regarding retaliation for protected activity or interference with protected rights; and any state or local law, including but not limited to the New Jersey Law Against Discrimination, N.J. Stat. Ann. § 10:5-1 et seq.;
New Jersey’s law regarding Equal Pay, N.J. Stat. Ann. § 34:11-56.1 et seq.; 

 
the New Jersey Smokers’ Rights Law, N.J. Stat. Ann § 34:6B-1 et seq.; the Conscientious Employee Protection Act; the New Jersey
Constitution; and all claims under New Jersey public policy or common law, including, but not limited to, common law claims of outrageous conduct, intentional or negligent infliction of emotional distress, negligent hiring, breach of contract,
breach of the covenant of good faith and fair dealing, promissory estoppel, negligence, wrongful termination of employment, interference with employment relationship, civil rights, fraud and deceit and all other claims of any type or nature,
including all claims for damages, wages, compensation, vacation, reinstatement, medical expenses, punitive damages, and claims for attorney’s fees. The Executive and the Company intend that this release shall discharge all claims against the
Company and all other Released Parties to the full and maximum extent permitted by law. The Executive and the Company further agree that to the extent that federal or state law prohibits the waiving of certain claims as a matter of law, this
Agreement is not intended to waive any such claims. 
 (b) The Executive represents that he has not filed or permitted to be filed against
the Company or any of the Released Parties, individually or collectively, any lawsuits, charges or proceedings (including any arbitrations), and the Executive covenants and agrees not to do so at any time hereafter with respect to the subject matter
of this Agreement or the claims released pursuant hereto. The Executive agrees to indemnify, defend, and hold the Company and the Released Parties harmless from all costs and expenses, including attorney’s fees, incurred by the Company or any
of the Released Parties arising from the defense of any such lawsuit, charge or proceeding. 
 (c) Executive acknowledges and agrees that, in
regard to Executive’s release and waiver of claims under the ADEA and the OWBPA, as set forth in Section 5(a), Executive was informed that Executive does not waive any such rights or claims that may arise after the date this Agreement is
executed and that Executive has twenty-one (21) days after receiving this Agreement within which to consider this Agreement. If Executive executes this Agreement before the end of such twenty-one (21)-day period, then Executive acknowledges
that Executive’s decision to do so was knowing, voluntary and not induced by fraud, misrepresentation or a threat to withdraw, alter or provide different terms prior to the expiration of such twenty-one (21)-day period. Executive further
acknowledges that this Agreement is effective and enforceable against Executive upon Executive’s execution hereof, subject to Executive’s revocation of this Agreement. Executive further understands and acknowledges that this Agreement is
not enforceable or effective until the period in Section 5(d) below has expired and that if Executive revokes this Agreement, Executive will lose all benefits under this Agreement. 
 (d) Executive understands that Executive has seven (7) days following Executive’s execution of this Agreement to revoke this Agreement.
Executive further understands that, if Executive elects to revoke this Agreement, Executive must provide notice to the Company as set forth in Section 18 hereof within the applicable period for revocation. 
 (e) The release set forth herein is intended to constitute the release contemplated by Section VIII(D) of the Employment Agreement. Executive agrees that

 
the payment of the Severance Amount pursuant to Section 2 is in addition to anything of value to which the Executive is already entitled in the absence
of the release and waiver under this Agreement. 
 6. OTHER DUTIES OF THE EXECUTIVE. The Company and the Executive hereby agree
that the rights and obligations set forth in Section IX of the Employment Agreement shall remain in full force and effect, and are incorporated by reference in this Agreement as if fully set forth herein. Specifically, the Executive renews his
commitment to strictly honor the restrictive covenants set forth in Section IX of the Employment Agreement. The Executive shall return promptly all Company Property to the Company. For purposes hereof, “Company Property” includes, but is
not limited to, all information and material belonging to the Company, including automobiles, office keys and equipment, documents, policy or practice manuals, records, files, electronic information, software, computers, computer disks, drives or
other storage media, handheld computer devices such as Blackberries, mobile phones, corporate credit cards, and all other Company Property in the Executive’s possession, including any reproductions or copies thereof. 
 7. COMPANY’S RELEASE OF CLAIMS AGAINST THE EXECUTIVE. Subject to the effectiveness of the Executive’s release contained in
Section 5(a) of this Agreement, the Company releases the Executive of any claims against the Executive that it is aware of at the time of the execution of this Agreement by the Executive except for any claim relating to fraud, criminal matters
or accounting irregularities; provided, however, nothing herein shall release the Executive from his obligations under this Agreement or under the Employment Agreement to extent the provisions thereof survive the Without Cause Termination of the
Executive. 
 8. NON-DISPARAGEMENT. The Executive agrees that he shall not disparage the Company nor the Company’s
business, nor any of its officers, directors or employees. The Company, on behalf of its directors and executives officers, agrees not to disparage the Executive. 
 9. NON-ASSIGNMENT. The Executive represents and warrants that he has not heretofore assigned or transferred, or purported to assign or transfer, to any person or entity, any claim released hereunder,
including any claim for age discrimination or any portion thereof or interest therein, and the Executive agrees to indemnify, defend, and hold the Company harmless from any and all claims based on or arising out of any such assignment or
transfer, or purported assignment or transfer, of any claims, or any portion thereof or interest therein, including all attorneys’ fees and expenses incurred by the Company in the defense thereof. 
 10. APPLICABLE LAW. This Agreement has been executed and delivered in the State of New Jersey and its validity, interpretation, performance
and enforcement will be governed by the internal laws of that state and federal law where applicable. The enforceability and interpretation of the arbitration provision in Paragraph 17 shall be governed by the Federal Arbitration Act. 

 11. SEVERABILITY. With the exception of the provisions of Paragraph 5, should any provision
of this Agreement be declared or be determined by any court to be illegal or invalid, the validity of the remaining parts, terms, or provisions shall be deemed not to be affected. If any of the provisions of Paragraph 5 are declared illegal or
invalid, the Company may, at its option, declare this entire Agreement null and void. 
 12. EFFECT ON SUCCESSORS AND OTHER
PARTIES. This Agreement shall be binding upon the Executive, his agents, attorneys, assigns, heirs, executors, administrators, beneficiaries and personal and legal representatives and inure to the benefit of the Company, its agents,
attorneys, assigns, employees, successors, predecessors, officers, directors, stockholders, and parent, subsidiary or related companies. 
 13. USE OF GENDER. As used in this Agreement, the feminine shall include the masculine or neuter gender, and the singular shall include the plural, whenever the context so indicates or requires. 
 14. MODIFICATION. This Agreement may be amended or modified only by a written instrument signed by the Company and the Executive that
expressly sets forth the parties intention to amend or modify this Agreement. No condition, term, or provision of this Agreement may be waived by any party except in a writing signed by the party or its authorized representative that expressly sets
forth the party’s intention to waive a condition, term or provision of this Agreement. 
 15. USE OF THIS AGREEMENT. This
Agreement shall not be used in any proceeding or for any other purpose, except to enforce the provisions of the Agreement. All negotiations, proceedings and statements made in connection herewith shall be without prejudice to any person or party
hereto, shall not be deemed or construed to be admissions by any party of any act, omission, matter or proposition, and shall not be used in any manner or for any purpose in any proceeding or for any other purpose. 
 16. VOLUNTARY AND KNOWING EXECUTION BY EXECUTIVE. The Executive acknowledges, warrants and represents that this Agreement is executed by
him knowingly and voluntarily, and that he has not been coerced in any way to execute this Agreement. The Executive acknowledges, warrants and represents that his decision to execute this Agreement is not based upon any representations or statements
of any kind by the Company as to the merits, legal liability or value of the claims he may have or may have had. The Executive also acknowledges, warrants and represents that no promise or inducement has been offered or made except as herein set
forth. This Agreement is executed with the full knowledge and understanding on the part of the Executive that there may be more serious consequences, damages or injuries which are not now known to him and that any payment or benefits conferred on
the Executive in consideration of this Agreement are accepted as final. The Executive further agrees and represents that it is within his contemplation that he may have claims against the Company of which, at the time of the execution of this
Agreement, he has no knowledge or suspicion, but he agrees and represents that this Agreement extends to all claims in any way based upon, connected with, or related to the matters released herein, whether or not known, claimed or suspected by the
Executive. 

 17. ARBITRATION. (a) Any controversy, dispute or claim arising out of or relating to this
Agreement or the breath hereof which cannot be settled by mutual agreement (other than with respect to the matters covered by Paragraphs 6 (Other Duties of Executive) and 8 (Non-Disparagement) for which the parties may, but will not be required to,
seek injunctive relief) will be finally settled by binding arbitration in accordance with the Federal Arbitration Act (or if not applicable, the applicable state arbitration law) as follows: Any party who is aggrieved will deliver a notice to the
other party setting forth the specific points in dispute. Any points remaining in dispute twenty (20) days after the giving of such notice may be submitted to arbitration in Parsippany, New Jersey, to the American Arbitration Association,
before a single arbitrator appointed in accordance with the arbitration rules of the American Arbitration Association, modified only as herein expressly provided. After the aforesaid twenty (20) days, either party, upon ten (10) days
notice to the other, may so submit the points in dispute to arbitration. The arbitrator may enter a default decision against any party who fails to participate in the arbitration proceedings. 
 (b) The decision of the arbitrator on the points in dispute will be final, unappealable and binding, and judgment on the award may be entered in any
court having jurisdiction thereof. 
 (c) Except as otherwise provided in this Agreement, the arbitrator will be authorized to apportion its
fees and expenses and the reasonable attorneys’ fees and expenses of any such party as the arbitrator deems appropriate. In the absence of any such apportionment, the fees and expenses of the arbitrator will be borne equally by each party, and
each party will bear the fees and expenses of its own attorney. Notwithstanding the foregoing, Executive shall be entitled to receive reimbursement of all fees and cost incurred by Executive in connection with any arbitration in the event Executive
is deemed to have prevailed in such arbitration as determined by the arbitrator. 
 (d) The parties agree that this Paragraph 17 has been
included to rapidly and inexpensively resolve any disputes between them with respect to this Agreement, and that this Paragraph 17 will be grounds for dismissal of any court action commenced by either party with respect to this Agreement, other than
post-arbitration actions seeking to enforce an arbitration award. In the event that any court determines that this arbitration procedure is not binding, or otherwise allows any litigation regarding a dispute, claim, or controversy covered by this
Agreement to proceed, the parties hereto hereby waive any and all rights to a trial by jury in or with respect to such litigation. 
 (e) The
parties will keep confidential, and will not disclose to any person, except as may be required by law, the existence of any controversy hereunder, the referral of any such controversy to arbitration or the status or resolution thereof. 

18. NOTICES. All notices, requests, claims, demands and other communications hereunder shall be in writing and shall be given (and shall
be deemed to 

 
have been duly given upon receipt) by delivery in person, by prepaid overnight courier (providing proof of delivery) or by registered or certified mail
(postage prepaid, return receipt requested) to the respective parties at the following addresses: 
 if to the Executive: 
 Michael D. Lister 
 7 Oak Forest Drive

 Mendham, NJ 07945 
 if to the
Company: 
 Jackson Hewitt Tax Service Inc. 
 3 Sylvan Way 
 Parsippany, NJ 07054 
 Atten: President 
 19.
EXECUTION. This Agreement may be executed in two or more counterparts, each of which shall be deemed an original, but all of which together shall constitute one and the same instrument. 
 IN WITNESS WHEREOF, the Executive has executed and delivered this Agreement, and the Company has caused this Agreement to be duly executed and
delivered by its officer thereunto duly authorized, all as of the last day and year written below 
  

					
	JACKSON HEWITT TAX SERVICE INC.
			
	By:	 	/s/ Peter Karpiak	 	10/18/07
		 		 	DATE
			
		 	/s/ Michael D. Lister	 	10/17/07
		 	MICHAEL D. LISTER	 	DATE
			
		 	/s/ Mary B. Lister	 	10/17/07
		 	WITNESS TO SIGNATURE	 	DATE

 SCHEDULE 1 
 SEVERANCE AMOUNT: 
 Amounts Owed Pursuant to Section VIII(A) of the Employment Agreement 
 Total Severance Amount: $2,980,523.08 
 COMPANY OBLIGATIONS: 
 Vesting and Post-Termination Period for Exercising Vested Stock Options and Other Equity Awards, Incentives
and Compensation Pursuant to Section VIII(A) of the Employment Agreement 
  

	 	•	 	 All of Executive’s 415,894 unvested stock options and other equity awards, incentives and compensation shall vest immediately; Executive holds 702,234 vested
stock options 

  

	 	•	 	 With respect to the option to purchase an aggregate of 78,918 shares of Company common stock granted to Executive on May 23, 2007, Executive shall have until
the earlier of the original term of the options or October 9, 2009 to exercise such option, and with respect to all other options to purchase common stock granted to Executive, Executive shall have until the earlier of the original term of the
options or January 15, 2009 to exercise such options 

 Other Company Obligations 
  

	 	•	 	 Executive and Executive’s immediate family shall continue to receive coverage under all health and welfare plans of the Company for a period of 24 months
expiring on October 8, 2009 pursuant to Section VIII(A) of the Employment Agreement, with Executive’s cost being no greater than the cost applicable to Executive had Executive been an active full time employee of the Company at the
time of the applicable coverage during the first 18 months during such period and thereafter such coverage shall be at the Executive’s sole cost and expense (which will be the maximum premium that can be permissibly charged under COBRA)

  

	 	•	 	 In accordance with the terms of Section X of the Employment Agreement, the Company shall indemnify the Executive with respect to actions taken by Executive while he
was employed as Chief Executive Officer of the Company and shall otherwise comply with such Section X 

  

	 	•	 	 Executive’s deferred compensation /nonqualified plan account, in which he is fully vested and which had an account balance of $860,962.10 as of October 9,
2007, shall be paid to Executive in accordance with the terms of such deferred compensation/nonqualified planFirst Amendment to Amended and Restated Credit Agreement

 Exhibit 10.9 
 Execution Version 
 FIRST AMENDMENT TO AMENDED AND RESTATED CREDIT AGREEMENT 
 THIS FIRST AMENDMENT TO AMENDED AND RESTATED CREDIT AGREEMENT, dated as of the 31 day of October, 2007 (this “Amendment”), is
entered into among JACKSON HEWITT TAX SERVICE INC., a Delaware corporation (the “Parent”), JACKSON HEWITT INC., a Virginia corporation (“Jackson Hewitt”), TAX SERVICES OF AMERICA, INC., a
Delaware corporation (“Tax Services”), and HEWFANT INC., a Virginia corporation (“Hewfant” and collectively with the Parent, Jackson Hewitt and Tax Services, the “Borrowers” and each a
“Borrower”), the Lenders (as defined in the hereinafter defined Credit Agreement) party hereto, and WACHOVIA BANK, NATIONAL ASSOCIATION, as Administrative Agent for the Lenders. 
 RECITALS 
 A. The Borrowers, the
Lenders and Wachovia are parties to that certain Amended and Restated Credit Agreement (the “Credit Agreement”), dated as of October 6, 2006, providing for a revolving credit facility in the aggregate principal amount of
$450,000,000. Capitalized terms used herein without definition shall have the meanings given to them in the Credit Agreement. 
 B. The
Borrowers have requested certain amendments to the Credit Agreement and the Administrative Agent and the Lenders have agreed to make such amendments on the terms and conditions set forth herein. 
 STATEMENT OF AGREEMENT 
 NOW,
THEREFORE, in consideration of the foregoing and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto agree as follows: 
 ARTICLE I 
 AMENDMENTS TO CREDIT AGREEMENT 
 1.1 Amendments to Section 1.1 (Defined Terms). 
  

	 	(a)	The following definitions are hereby added to Section 1.1 of the Credit Agreement in appropriate alphabetical order: 

 “Average Consolidated Funded Debt” means, as of any date of determination, the average of the quarter ending Consolidated
Funded Debt (minus (x) up to $25,000,000 of Consolidated Funded Debt as of such date incurred pursuant to Franchisee Expansions and (y) any Consolidated Funded Debt representing Franchisee Advance Payments) for the four previous
fiscal quarters. 

	 	(b)	Section 1.1 of the Credit Agreement is hereby amended by deleting, in its entirety, the definition of “Leverage Ratio,” and replacing it with the following:

 “Leverage Ratio” means, as of the last day of any Reference Period ending on the last day of
a fiscal quarter, the ratio of (i) Average Consolidated Funded Debt as of such date, to (ii) Consolidated EBITDA for such Reference Period. 
 ARTICLE II 
 CONDITIONS OF EFFECTIVENESS 
 This First Amendment shall become effective as of the date (the “First Amendment Effective Date”) when, and only when, each of the
following conditions precedent shall have been satisfied: 
 (a) The Administrative Agent shall have received, dated as of the First Amendment
Effective Date, an executed counterpart hereof from each of the Borrowers and the Required Lenders. 
 (b) The Borrowers shall have confirmed
that the representations and warranties contained in Article III of this Amendment are true and correct as of such date. 
 (c) The
Borrowers shall have paid to the Administrative Agent, for the benefit of each Lender who approves this Amendment a nonrefundable fee in the amount of 0.02% of each such approving Lender’s aggregate Revolving Credit Commitment, which fee shall
be deemed fully earned as of the First Amendment Effective Date. 
 (d) The Borrowers shall have paid to the Arranger the other fees required
under the engagement letter from the Arranger to the Borrowers, dated as of September 28, 2007, as amended by the amendment to engagement letter, dated as of October 19, 2007. 
 (e) The Borrowers shall have paid all reasonable out-of-pocket costs and expenses of the Administrative Agent in connection with the preparation,
negotiation, execution and delivery of this First Amendment (including, without limitation, the reasonable fees and out-of-pocket expenses of counsel for the Administrative Agent with respect thereto). 
 ARTICLE III 
 CONFIRMATION OF
REPRESENTATIONS AND WARRANTIES 
 The Borrowers hereby represent and warrant, on the date hereof and as of the First Amendment Effective
Date, that (i) the representations and warranties contained in the Credit Agreement and the other Credit Documents are true and correct in all material respects on and as of such date, both immediately before and after giving effect to the
First Amendment (except to the extent any such representation or warranty is expressly stated to have been made as of a specific date, in which case such representation or warranty shall be true and correct in all 

 
material respects as of such date), (ii) this First Amendment has been duly authorized, executed and delivered by the Borrowers and constitutes the
legal, valid and binding obligation of the Borrowers enforceable against it in accordance with its terms and (iii) no Default or Event of Default shall have occurred and be continuing on the First Amendment Effective Date, both immediately
before and after giving effect to the First Amendment. 
 ARTICLE IV 
 ACKNOWLEDGEMENT AND CONFIRMATION OF THE BORROWERS 
 The Borrowers hereby confirm
and agree that, after giving effect to this First Amendment, the Credit Agreement and the other Credit Documents remain in full force and effect and enforceable against the Borrowers in accordance with their respective terms and shall not be
discharged, diminished, limited or otherwise affected in any respect, and represents and warrants to the Lenders that it has no knowledge of any claims, counterclaims, offsets, or defenses to or with respect to its obligations under the Credit
Documents, or if the Borrowers have any such claims, counterclaims, offsets, or defenses to the Credit Documents or any transaction related to the Credit Documents, the same are hereby waived, relinquished, and released in consideration of the
execution of this First Amendment. This acknowledgement and confirmation by the Borrowers is made and delivered to induce the Administrative Agent and the Lenders to enter into this First Amendment, and the Borrowers acknowledge that the
Administrative Agent and the Lenders would not enter into this First Amendment in the absence of the acknowledgement and confirmation contained herein. 
 ARTICLE V 
 MISCELLANEOUS 
 5.1 Governing Law. This First Amendment shall be governed by and construed and enforced in accordance with the laws of the State of New York.

 5.2 Full Force and Effect. Except as expressly amended hereby, the Credit Agreement shall continue in full force and effect in
accordance with the provisions thereof on the date hereof. As used in the Credit Agreement, “hereinafter,” “hereto,” “hereof,” and words of similar import shall, unless the context otherwise requires, mean the Credit
Agreement after amendment by this First Amendment. Any reference to the Credit Agreement or any of the other Credit Documents herein or in any such documents shall refer to the Credit Agreement and Credit Documents as amended hereby. This First
Amendment is limited as specified and shall not constitute or be deemed to constitute an amendment, modification or waiver of any provision of the Credit Agreement except as expressly set forth herein. This First Amendment shall constitute a Credit
Document under the terms of the Credit Agreement. 
 5.3 Expenses. The Borrowers agree on demand (i) to pay all reasonable fees
and expenses of counsel to the Administrative Agent, and (ii) to reimburse the Administrative Agent for all reasonable out-of-pocket costs and expenses, in each case, in connection with the preparation, negotiation, execution and delivery of
this First Amendment and the other Credit Documents delivered in connection herewith. 

 5.4 Severability. To the extent any provision of this First Amendment is prohibited by or invalid
under the applicable law of any jurisdiction, such provision shall be ineffective only to the extent of such prohibition or invalidity and only in any such jurisdiction, without prohibiting or invalidating such provision in any other jurisdiction or
the remaining provisions of this First Amendment in any jurisdiction. 
 5.5 Successors and Assigns. This First Amendment shall be
binding upon, inure to the benefit of and be enforceable by the respective successors and permitted assigns of the parties hereto. 
 5.6
Construction. The headings of the various sections and subsections of this First Amendment have been inserted for convenience only and shall not in any way affect the meaning or construction of any of the provisions hereof. 
 5.7 Counterparts. This First Amendment may be executed in any number of counterparts and by different parties hereto on separate counterparts,
each of which when so executed and delivered shall be an original, but all of which shall together constitute one and the same instrument. 
 [THE BALANCE OF THIS PAGE IS INTENTIONALLY LEFT BLANK] 

 IN WITNESS WHEREOF, the parties hereto have caused this First Amendment to be executed by their
duly authorized officers as of the date first above written. 
  

			
	 JACKSON HEWITT TAX SERVICE INC.

	 JACKSON HEWITT INC.

	 TAX SERVICES OF AMERICA, INC.

	 HEWFANT INC.

		
	 By:
	 	 /s/ Mark L. Heimbouch

	 Name:
	 	Mark L. Heimbouch
	 Title:
	 	Chief Financial Officer

 (signatures continued) 
  

 Signature Page to First Amendment 

			
	 WACHOVIA BANK, NATIONAL ASSOCIATION,
 as Administrative Agent, Issuing Lender and as a
 Lender

		
	 By:
	 	 /s/ James J. Petronchak

	 Name:
	 	James J. Petronchak
	 Title:
	 	SVP

  

 Signature Page to First Amendment 

			
	BANK OF AMERICA, N.A., as Syndication Agent, and as a Lender
		
	 By:
	 	 /s/ Jason Cassidy

	 Name:
	 	Jason Cassidy
	 Title:
	 	Vice President

  

 Signature Page to First Amendment 

			
	 CITIBANK, N.A., as Syndication Agent, and as a
 Lender

		
	 By:
	 	 /s/ Martin Efron

	 Name:
	 	Martin Efron
	 Title:
	 	Vice President

  

 Signature Page to First Amendment 

			
	 PNC BANK, NATIONAL ASSOCIATION, as
 Documentation Agent, and as a Lender

		
	 By:
	 	 /s/ Harold V. Garrity III

	 Name:
	 	Harold V. Garrity III
	 Title:
	 	Vice President

  

 Signature Page to First Amendment 

			
	 JPMORGAN CHASE BANK, N.A., as
 Documentation Agent, and as a Lender

		
	 By:
	 	 /s/ Lori S. Franzon

	 Name:
	 	Lori S. Franzon
	 Title:
	 	Vice President

  

 Signature Page to First Amendment 

			
	HSBC BANK USA, NATIONAL ASSOCIATION, as a Lender
		
	 By:
	 	 /s/ George B. Davis

	 Name:
	 	George B. Davis
	 Title:
	 	Vice President

  

 Signature Page to First Amendment 

			
	 FIFTH THIRD BANK, as a Lender

		
	 By:
	 	 /s/ Vince Clark

	 Name:
	 	Vince Clark
	 Title:
	 	Senior Vice President

  

 Signature Page to First Amendment 

			
	 UNION BANK OF CALIFORNIA, N.A., as a
 Lender

		
	 By:
	 	 /s/ Marissa Petri

	 Name:
	 	Marissa Petri
	 Title:
	 	Assistant Vice President

  

 Signature Page to First Amendment 

			
	 NORTH FORK BANK, as a Lender

		
	 By:
	 	 /s/ Stephen DiGiovanna

	 Name:
	 	Stephen DiGiovanna
	 Title:
	 	Senior Vice President

  

 Signature Page to First Amendment 

			
	 COMMERCE BANK, as a Lender

		
	 By:
	 	 /s/ Craig Pasko

	 Name:
	 	Craig Pasko
	 Title:
	 	Vice President

  

 Signature Page to First Amendment

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