Document:

Amended and Restated Technology Services

 Exhibit 10.4 
 [*] designates portions of this document that have been omitted pursuant to a request for confidential treatment filed separately with the Securities and Exchange Commission. 
 AMENDED AND RESTATED TECHNOLOGY SERVICES AGREEMENT 
 THIS AMENDED AND RESTATED TECHNOLOGY
SERVICES AGREEMENT (“Agreement”) is made this 21 day of September, 2007 by and between Santa Barbara Bank & Trust (“SBBT”), a division of Pacific Capital Bank, N.A., a national banking association, with its
principal office at 5770 Oberlin Drive, San Diego, CA, and Jackson Hewitt Technology Services LLC (“JHTSL”), a Delaware limited liability company, with its principal office at 501 N. Cattlemen Road, Suite 300, Sarasota, Florida
34232. 
 RECITALS 
 WHEREAS, SBBT and
JHTSL (as successor in interest to Jackson Hewitt Technology Services Inc.) are parties to that certain Technology Services Agreement, dated February 24, 2006 (“Original Technology Services Agreement”); and 
 WHEREAS, SBBT and JHTSL wish to amend and restate the Original Technology Services Agreement on the terms and conditions set forth herein; and 
 WHEREAS, Jackson Hewitt Inc. (“JHI”) (i) is the franchisor of the Jackson Hewitt Tax
Service® tax preparation system to independently owned and operated franchisees (“Franchisees”) and (ii) through Tax Services of America, Inc., a wholly owned
subsidiary, owns and operates Jackson Hewitt Tax Service locations (“Corporate Stores,” and together with Franchisees, “electronic return originators” or “EROs”); and 
 WHEREAS, the EROs provide income tax return preparation with electronic filing and related services to customers; and 
 WHEREAS, SBBT offers products to customers of tax service companies; and 
 WHEREAS, SBBT desires to offer and provide certain financial products to customers of certain EROs designated by JHI from time to time, and JHI desires that SBBT provide such services, on the terms and subject to the conditions hereinafter
set forth (the “Program”); and 
 WHEREAS, JHI and SBBT entered into that certain Program Agreement, dated February 24, 2006, with
respect to the Program; and 
 WHEREAS, simultaneous with the execution of this Agreement, SBBT shall enter into an amended and restated program agreement
with JHI (“Amended and Restated Program Agreement”). 
 WHEREAS, SBBT desires, and JHTSL agrees to provide, certain technology services,
personnel and related support to SBBT and EROs in connection with the Program. 

 NOW, THEREFORE, in consideration of the mutual covenants and agreements contained herein, and for other good and valuable
consideration, the receipt and adequacy of which are hereby acknowledged, the parties hereto, intending to be legally bound, hereby agree as follows: 
 TERMS AND CONDITIONS 
  

	1.	General Terms. 

  

	 	1.1.	Additional Definitions: The following additional definitions apply for purposes of this Agreement: 

  

	 	(a)	“Assisted Refund” or “AR” shall mean a non-loan financial product through which a Customer’s federal and/or state income tax refund (as identified in
IRS Form 8453 and any applicable state tax form, respectively) is deposited into an account established by SBBT and (i) disbursed, net of authorized fees and charges, to the Customer by (x) check or (y) debit card, or
(ii) disbursed, net of authorized fees and charges and via an automated clearing house credit (“ACH”) to the Customer’s designated bank account. 

  

	 	(b)	“Business Day” shall mean any day that is not a Saturday, Sunday, legal holiday or other day on which banks in either the state of New York or the state of
California are required or permitted to be closed. 

  

	 	(c)	“Customer” shall mean a Jackson Hewitt Tax Service customer that was also a customer of SBBT or another financial institution that provided financial products
facilitated by EROs and such customer received a RAL, a funded Federal AR, or a funded State AR from SBBT or such other financial institution. For purposes of this definition, joint borrowers or joint recipients of such a financial product shall
constitute one “Customer” and a customer that receives both a RAL or funded Federal AR and a funded state AR shall count as two “Customers”. 

  

	 	(d)	“Financial Product” shall mean any product offered by SBBT under the Program, including, without limitation, a RAL, Money Now Loan, AR, and any similar or modified
product offered from time to time. 

  

	 	(e)	“Money Now Loan” means a loan based on, among other things, the Customer’s anticipated Federal income tax refund, with proceeds of such loan available on the
same day the loan is approved by SBBT, offered during a Tax Season. 

  

	 	(f)	“Refund Anticipation Loan” or “RAL” shall mean a loan to a Customer based upon, among other things, the Customer’s anticipated federal income
tax return refund (as identified in IRS Form 8453 or similar form), subject to any limitations that may be imposed thereon due to the application of certain underwriting criteria or other factors. 

	 	(g)	[*] 

  

	 	(h)	“Tax Season” shall mean the period beginning on January 2 of a calendar year and ending on the last day an individual is permitted to file a federal income tax
return with the IRS without extension, typically April 15 of such calendar year. 

  

	 	 1.2.
	 The Services. In advance of each Tax Season, JHTSL and SBBT shall mutually agree on the technology needs related
to the Program for the Tax Season (or other related period) including systems and software modification, incorporation and implementation of specifications in, and the coordination of systems between, ProFiler®, the Jackson Hewitt Tax Service electronic filing software program and the related systems and servers (“ProFiler”) and SBBT’s systems (collectively, the “Services”). JHTSL agrees that it
shall provide the agreed upon Services. JHTSL shall provide additional technology services upon the terms and conditions to be agreed in writing with SBBT. This Agreement applies to the services set forth herein to be performed in connection with
the facilitation of Financial Products by Jackson Hewitt Tax Service locations during the Tax Season. 

  

	 	 1.3.
	 Deliverables. In advance of each Tax Season, JHTSL and SBBT shall agree in writing as to the deliverables
required under this Agreement for the Tax Season (or other related period) and the timeline of the required deliverables. JHTSL agrees that it shall provide the agreed upon deliverables. In the event the parties are unable to reach agreement on the
scope of deliverables or related timeline, the parties shall seek the assistance of a mediator to assist them in such efforts. JHTSL shall use reasonable efforts to implement all requested deliverables, but shall not be held liable for matters not
completed for the beginning of a Tax Season if such requests have been agreed to after August 31st preceding a Tax Season.

  

	 	1.4	New Financial Products. If new Financial Products are introduced into the Program pursuant to the terms and conditions of the Amended and Restated Program Agreement, the
parties shall devote sufficient time and resources to implement technology solutions for such new Financial Products. 

  

	 	1.5	Fees. In consideration of the rights granted to SBBT herein and the performance of services, delivery of deliverables and expenses incurred by JHTSL in connection with the
Program, SBBT shall pay to JHTSL fees as follows, subject to Section 5.3 hereof: 

  

	 	(a)	SBBT shall pay to JHTSL for Tax Season 2008 [*]. 

  

	 	(b)	SBBT shall pay to JHTSL for Tax Season 2009 [*]. 

	 	(c)	SBBT shall pay to JHTSL for Tax Season 2010 [*]. 

  

	 	(d)	The above consideration shall be paid in three equal monthly installments no later than the second to last Business Day of January and the last Business Day of February and March of
such Tax Season. All payments due from SBBT to JHTSL pursuant to this Article 4 shall be paid by wire transfer per written instructions signed by JHTSL’s Chief Financial Officer. SBBT shall make all payments as provided in such written
instructions unless JHI provides SBBT revised payment instructions in an original written notice that is signed by any two (2) of the following officers of JHTSL: (i) Chief Financial Officer and Treasurer, (ii) General Counsel,
(iii) Controller, and (iv) Vice President – Treasury & Investor Relations. Subject to the requirements set forth in the preceding sentence, JHTSL shall have the right to direct SBBT to make payments directly to other entities
or third parties with SBBT’s prior written consent. 

  

	 	(e)	The parties agree that JHTSL shall have no right to any fees earned by SBBT in connection with its offering Financial Products. The parties agree that SBBT is the sole owner of the
Financial Products made under the Program. 

  

	 	1.6	Additional Fees. For each Tax Season under this Agreement, SBBT shall pay additional consideration to JHTSL for additional services performed and additional resources
required to support expansion in the Program over such Tax Seasons. [*] 

  

	 2.
	 JHTSL’s Obligations and Procedures. JHTSL agrees, in connection with the operation of the Program, to
perform, and enable ProFiler® to perform as applicable, the following specific duties: 

  

	 	2.1	Personnel. JHTSL shall devote a sufficient number of employees to meet its obligations under this Agreement. 

  

	 	2.2	Training. JHTSL shall devote a sufficient number of employees and level of resources to provide training to EROs and corporate staff in connection with the operation of
ProFiler in connection with the Program. 

  

	 	2.3	System Errors. JHTSL shall consult with SBBT to develop a system for eliminating transmission errors, to the extent practicable. 

  

	 	2.4	Support. JHTSL shall operate a call center to support EROs in connection with the operation of ProFiler as it relates to the facilitation of the Program.

  

	 	2.5	Computer Network. JHTSL shall establish and maintain a technology and communication center, at a location designated by JHTSL, for use in electronically transmitting returns,
applications and other related materials to SBBT. JHTSL shall back up all Customer and other data related to the Program on at least a daily basis. 

	 	2.6	Transmission of Customer Information. After JHTSL has transmitted the Customer’s income tax return to the Internal Revenue Service (“IRS”) and received
from the IRS acknowledgment of its acceptance thereof and the debt indicator relating thereto (to the extent provided) as described by Chapter 3 of the IRS e-file Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns
(Publication 1345, including Rev. Proc. 2000-31), as the same may be amended from time to time (the “Notification”), JHTSL shall electronically transmit to SBBT all data required to be extracted from the IRS transmission file and
the SBBT customer application in accordance with SBBT’s Refund Anticipation Loan File Layouts and Specifications (“Specifications”), which shall be provided to JHTSL no later than the November 1 immediately preceding each
Tax Season and shall be incorporated herein by reference, together with information, if any, received in the Notification. JHTSL shall not transmit any Application information for a Money Now Loan which does not also make application for a RAL.
Notwithstanding the foregoing, if SBBT shall notify JHTSL (as described in Section 3.1) that it is no longer accepting Applications from an ERO, then JHTSL shall immediately halt all transmissions to SBBT in respect of such ERO. In the event it
no longer becomes feasible to process Applications in the manner specified in this Section 2.6 due to circumstances beyond the control of the parties, then the parties shall endeavor in good faith to take all commercially reasonable actions
necessary to promptly modify the Program so as to resolve the problems. 

  

	 	2.7	Check Disbursements; Lost Checks; Check Reconciliations. 

  

	 	(a)	Check Disbursements. If a Customer has chosen an SBBT cashier’s check as the method of disbursement, then upon receipt of notice from SBBT that it has approved a
Customer’s RAL Application, or that the IRS has funded a Customer’s AR,JHTSL shall transmit a check print authorization to the ERO to permit the ERO to print a disbursement check from the consecutively numbered blank check stock supplied
to it by SBBT. Such check shall evidence the amount of the RAL, Money Now Loan or AR, less all fees and charges authorized by the Customer to be deducted therefrom, and shall bear an imprint of the facsimile signature of an authorized SBBT signatory
as provided by SBBT. 

  

	 	(b)	Check Reconciliations. JHTSL shall immediately transmit to SBBT a check reconciliation file, the content and layout of which are described in the Specifications, with respect
to each check as to which it has received from the ERO confirmation that the check was printed. 

  

	 	2.8	Data Processing Systems. 

  

	 	(a)	 SBBT Communications. During the Term, JHTSL shall develop, maintain and operate data processing systems and programs that are capable of electronically
transmitting and receiving all information, records and file formats required by the Specifications. Except as limited 

	 	 
by Section 9.1 hereof, JHTSL shall be responsible for any losses directly attributable to the failure of JHTSL’s data processing systems and
programs to electronically transmit and receive records and files in accordance with the requirements set forth in the Specifications. 

  

	 	(b)	Electronic Filing Software. JHTSL shall distribute to each participating ERO its proprietary electronic filing software, ProFiler, which shall (i) enable the ERO to
prepare accurately and electronically file returns to the IRS through JHTSL and (ii) accurately populate the Truth-in-Lending Act Disclosure Statement, applicable State Disclosure Documents and Applications based upon information input by the
tax preparer. 

  

	 	(c)	Check Writing Software. JHTSL shall distribute to each participating ERO a check writing program, which program shall permit (i) checks to be written only in the name of
the proper Customer and only in the amount approved by SBBT, (ii) the printing of the Disclosure Statement (the text of which shall have been prepared by SBBT and reviewed by JHTSL) on a perforated stub of the SBBT blank check form, and
(iii) the printing of additional disbursement checks in the event that additional funds are received and owing to the Customer. 

  

	 	 (d)
	 Software. SBBT shall provide no fewer than 30 test transmissions on or before December 1st preceding each Tax Season during the Term to ensure accuracy and functionality of all such software which test cases will be performed by JHTSL and which
results shall be shared with SBBT. Based on the results of the test cases, SBBT shall approve or disprove software implemented for use in connection with the performance of this Agreement, including software that is embedded in, or otherwise is
utilized in connection with, ProFiler. 

  

	 	(e)	Disaster Recovery Plan. JHTSL shall maintain adequate business resumption and disaster recovery plans. The plans shall be periodically tested by JHTSL and the results of the
tests shall be shared with SBBT. 

  

	 	(f)	Insurance. JHTSL shall maintain commercial general liability and errors and omissions insurance coverage in amounts appropriate for its operations. 

 

	3.	SBBT’s Obligations and Procedures. 

  

	 	3.1.	Program Deliverables. SBBT shall cooperate and consult with JHTSL in accordance with Article 1 to agree on deliverables for a Tax Season and the related timeline.

	 	3.2	Systems. 

  

	 	(a)	Unless required by applicable laws rules and regulations (“Applicable Law”), SBBT shall not alter its existing systems and software without first obtaining the written
consent of JHTSL to ensure compatibility of the proposed modifications such that they will not adversely affect the offering of Financial Products under the Program or render JHTSL unable to operate or use with ProFiler as it currently exists. SBBT
shall cause its systems to communicate with ProFiler, including such that Applications can be transmitted to SBBT and responses to the Applications can be received by JHTSL, ProFiler and the Jackson Hewitt Tax Service office locations.

  

	 	(b)	SBBT acknowledges that ProFiler is distributed to Jackson Hewitt Tax Service offices nationally and to EROs through multiple locations and not all of which will participate in the
Program or ProFiler as it relates to the Program as developed under this Agreement and that certain Program requirements or requests as they relate to ProFiler will not be reasonable or practicable due to the needs and requirements of JHI, and the
operation of JHI’s business and ProFiler. Toward that end, SBBT agrees that it will use its commercially reasonable efforts to accommodate reasonable requests of JHTSL with respect to the deliverables and Program to ensure that JHTSL’s
programs are not inconsistent, impractical or unduly burdensome on JHTSL or the operation of the Jackson Hewitt Tax Service business. 

  

	 	(c)	SBBT shall provide JHTSL with all necessary information needed from SBBT or the Originator to create and populate required documents, including information related to the deposit
account for Customers created for the respective Financial Product. 

  

	 	3.3	Availability. SBBT shall be available during business hours and reasonably at all other times for consultation to JHTSL to assist in timely completion of deliverables and
continuation of operations during Tax Season. 

  

	 	3.4	SBBT acknowledges and agrees (i) to keep all information with respect to ProFiler and the modifications and developments hereunder confidential; and (ii) that JHTSL
maintains sole and exclusive ownership rights in ProFiler as modified, and further disclaims on behalf of itself and all other persons any ownership or purported ownership rights in the same. 

  

	 	3.5	Reports. SBBT shall provide weekly reports to JHTSL describing all ACH transmissions from the IRS to SBBT and all paid items, and covering such other matters and in such form
as JHTSL reasonably may request. SBBT covenants and agrees that each such report will be true, correct and complete in all respects. 

  

	4.	Representations, Warranties and Covenants. 

  

	 	4.1.	 Each party represents and warrants to the other that (i) it is a limited liability company or national banking association in good standing under the laws of
its 

	 	 
jurisdiction of incorporation or formation and is duly qualified to transact business in each jurisdiction in which the operation of its business or the
ownership of its properties requires such qualification (except where the failure to so qualify would not have a material adverse effect on its business); (ii) its execution and delivery of this Agreement does not and will not violate its
Certificate of Formation or charter or breach or constitute a default under any agreement or arrangement to which it is a party; (iii) it has the legal right to enter into and perform its obligations hereunder; (iv) its execution and
delivery hereof has been duly authorized by all necessary corporate action on its part and this Agreement constitutes its legal and binding agreement, enforceable against it in accordance with its terms; and (v) its Marks (as defined in the
Amended and Restated Program Agreement) do not infringe upon the intellectual property rights of any third party. 

  

	 	4.2.	SBBT covenants to and agrees with JHTSL that it shall comply with all Applicable Laws, rules and regulations in connection with the offer and sale of Financial Products and the
performance of its obligations under this Agreement. Without limiting the foregoing, SBBT covenants and agrees that its evaluation and processing of Applications, its provision and documentation of loans, the fees charged by it for such loans and
its activities involving the collection of outstanding RALs shall comply with all applicable state and federal laws, rules and regulations, including, without limitation, the Truth-In-Lending Act (15 U.S.C. Sec 1601-1667), the Equal Credit
Opportunity Act (15 U.S.C. Sec. 1691-1691f), the Electronic Fund Transfer Act (15 U.S.C. 1693, et seq.) and other applicable provisions of the Consumer Credit Protection Act (15 U.S.C Sec. 1601). 

  

	 	4.3.	Each party further covenants to and agrees with the other that it shall fulfill its obligations hereunder in a diligent and timely fashion, consistent with the best practices in the
industry; that all hardware, software, processes and procedures each party uses in providing the services hereunder are owned or properly licensed to such party and will not violate the trademark or copyright rights, right of publicity or privacy
of, or constitute libel or slander against, or involve plagiarism or violate any other rights of, any person or entity and that such party’s use of them will comply with all Applicable Laws; that all processing systems, software and hardware,
and policies or procedures used by each party and all rules and protocols covering such party’s employees, agents and independent contractors providing services hereunder, contain protections and security enhancements, consistent with industry
standards, and provide safeguards and system protections, consistent with industry standards, to prevent hacking, viruses, security breaches, loss of data, any breach of the Gramm-Leach-Bliley Act and applicable regulations promulgated thereunder,
any breach of the confidentiality provisions hereof, identity theft and fraud against JHTSL and Customers effecting transactions contemplated by this Agreement. 

	 	4.4.	JHTSL covenants to and agrees with SBBT that it shall comply with all applicable Program Protocols (as defined in the Amended and Restated Program Agreement) and Applicable Law in
connection with the performance by it of its obligations under this Agreement. 

  

	5.	Term and Termination. 

  

	 	5.1.	Term. This Agreement shall be effective upon its execution and be applicable to the Program for Tax Seasons 2008, 2009 and 2010 and all related periods. This Agreement shall
terminate and expire on October 31, 2010, unless extended in accordance the terms of this Agreement (the “Term”). 

  

	 	5.2.	Termination by Either Party. Either party may at its option terminate this Agreement upon twenty (20) days’ prior written notice if (i) the other party has
materially breached any of the terms hereof and has failed to cure such breach within such twenty-day period; or (ii) immediately upon receipt of written notice of termination of the Amended and Restated Program Agreement; provided however if
it is ultimately determined that the Amended and Restated Program Agreement was wrongfully terminated, then such party shall be liable for wrongful termination under this Agreement. In addition, either party may terminate this Agreement, immediately
upon notice to the other party, upon (x) the filing by or against the other party of any petition in bankruptcy or for reorganization or debt consolidation under the federal bankruptcy laws or under comparable law; (y) the other
party’s making of an assignment of all or substantially all of its assets for the benefit of creditors; or (z) application of the other party for the appointment of a receiver or trustee of its assets. 

  

	 	5.3	In the event of a delivery of a termination notice under Section 5.2(ii) that is the result of a termination notice under Section 9.2(ii) of the Amended and Restated
Program Agreement, and there has been a notice under Section 9.4 or 9.6 of the Amended and Restated Program Agreement, then SBBT shall have the right to [*] Any disputes under this Section shall be resolved at the same time, in the same manner
and in the same proceeding, as disputes under Section 9.4 of the Amended and Restated Program Agreement. 

  

	 	5.4	Continuation of Program. In the event of a termination of the Program under the Amended and Restated Program Agreement during a Tax Season, both parties shall continue to
provide the Program through the end of such Tax Season, unless otherwise agreed in writing by the parties, and all the relevant provisions of and obligations under this Agreement and the Amended and Restated Program Agreement shall survive until
such obligations have been completed including any payment obligations for such Tax Season. The foregoing shall not be applicable if such termination is a result of an event whereby SBBT and its affiliates are ceasing as a business offering all
financial products through transmitters and tax preparation companies in total. In addition, either party may elect to discontinue the Program during a Tax Season if the termination is due to the material, uncured breach of the other party under
Section 5.2(i) or an event with respect to the other party described in the last sentence of Section 5.2 occurs. 

	 	5.5	Termination by JHTSL. JHTSL may terminate this Agreement immediately after a good faith discussion as to alternatives if SBBT’s processing systems are not available for
any reason (including any Force Majeure Event, as defined in Section 9.2) for five (5) consecutive days or more during any Tax Season, or for 30 consecutive days or more during any other time. 

  

	6.	Ownership of Loans. 

 The parties agree that SBBT will be the sole
owner of the Financial Products made under the Program. In addition, SBBT shall have the authority to transfer or assign such Financial Products at any time, provided that SBBT shall continue to be liable for any violation of law of such transferee
or assignee. Without limiting the foregoing, (i) any such transfer or assignment (a) shall comply with all Applicable Laws, rules and regulations, and (b) shall not cause SBBT to breach any of its representations or obligations
hereunder, and (ii) the transferee or assignee shall (a) represent, warrant and covenant to comply with all Applicable Laws, rules and regulations in the servicing and collection of such loans, (b) agree to provide customer service at
a level at least as high as that offered by SBBT and (c) demonstrate to SBBT’s reasonable satisfaction the ability to comply with such representations, warranties and covenants. 
  

	7.	Confidential Information. 

  

	 	7.1.	 Confidentiality Rights of the Parties. The parties hereto understand that implementation and operation of the Program involves the use of certain systems,
computer programs, marketing, product development, risk management, strategy data and other information, including business information and trade secrets (“Proprietary Information”) that are proprietary to the respective parties. Each
party shall safeguard all Proprietary Information made available to it by the other party, taking reasonable precautions to withhold the same from disclosure to the same extent that it would safeguard its own confidential information and data. Such
Proprietary Information shall not include information which is (i) shown to have been known by the receiving party prior to disclosure to it by the other party, (ii) generally known to others engaged in the same trade or business as the
furnishing party, (iii) available to the public through no act or omission by the receiving party or its representatives or professional advisors, or (iv) which is rightfully obtained by the receiving party from third parties (other than
professional advisors or other representatives) without restriction of confidentiality. In addition to the foregoing, SBBT specifically agrees not to make copies of or to disclose to any other person or firm, other than to employees of SBBT who
need-to know such information in order to perform SBBT’s obligations under this Agreement and who have agreed to be bound by this Article 7, any Proprietary Information (including, without limitation, the names of EROs or Customers or any other
identifying information obtained through its relationship with JHTSL as set forth in this Agreement) for any purpose other than 

	 	 
performing its obligations hereunder. The foregoing sentence shall not preclude SBBT from using its own records of loans which were declined under the
Program as reference material in the event any Customer whose Application was declined subsequently applies directly to SBBT for a loan. 

  

	 	7.2.	Privacy. No party shall make any unauthorized disclosure of or use any personal information of individual consumers which it receives from the other party or on the other
party’s behalf other than to carry out the purposes for which such information is received, and each party shall comply, to the extent applicable, with the requirements of the implementing regulations of Title V of the Gramm-Leach Bliley Act of
1999, specifically including, 16 Code of Federal Regulations, Chapter I, Subchapter C, Part 313.11 and 313.13. JHTSL and SBBT shall each adopt and maintain a comprehensive privacy policy with respect to its handling of the personal information of
individual Customers submitted by such Customers to JHTSL. JHTSL’s and SBBT’s privacy policy shall be available on its Internet web sites and each shall comply with the provisions of such privacy policy. 

  

	8.	Indemnification. 

  

	 	8.1.	Indemnification by JHTSL. JHTSL shall indemnify, defend and hold harmless SBBT, its affiliates and their respective officers, directors and employees from and against any and
all expenses and costs (including reasonable attorney’s fees and court costs) or liabilities (including amounts paid in settlement) incurred by SBBT in connection with any third party claim, dispute, controversy or litigation (individually, a
“claim”) arising out of or resulting from (i) JHTSL’s violation or alleged violation of Applicable Law (except when such violation or alleged violation is directly caused by JHI’s compliance with Program Protocols);
(ii) any material breach by JHTSL of any representation, warranty, covenant or agreement hereunder or (iii) the negligence or willful misconduct of JHTSL in connection with the performance by it of its obligations under this Agreement.

  

	 	8.2.	 Indemnification by SBBT. SBBT shall indemnify, defend and hold harmless JHTSL, its affiliates, and their respective officers, directors, employees and
agents, from and against any and all expenses and costs (including reasonable attorney’s fees and court costs), or liabilities (including amounts paid in settlement) incurred by any of them in connection with any third party claim, dispute,
controversy or litigation (individually, a “claim”) arising out of or resulting from (i) the Program Protocols; (ii) the offer and sale of Financial Products hereunder (excluding any acts or omissions by the ERO with respect to
such offer and sale, except if the claim is directly caused by the ERO acting in a manner expressly required by, or omitting to act in a manner expressly prohibited by, the Program Protocols); (iii) any violation or alleged violation of
Applicable Law (including, without limitation, the Truth in Lending Act or any regulation of the Federal Reserve Board or other applicable federal or state banking or consumer finance laws or regulations) by SBBT, the Financial Products or the
Program Protocols; (iv) any material breach by SBBT of any representation, 

	 	 
warranty, covenant or agreement hereunder; or (v) the negligence or wilful misconduct of SBBT in connection with the performance by it of its
obligations under this Agreement. 

  

	 	8.3.	Procedures. The indemnitee shall promptly notify the indemnitor in writing of any claim that may be the subject of indemnification under this Article 8, and shall promptly
tender to the indemnitor sole control of the defense and any settlement thereof; provided, however, that the failure of an indemnitee to so notify the indemnitor shall not relieve the indemnitor of its indemnification obligations hereunder to the
extent that such failure does not actually prejudice the indemnitor with respect to such claim; and provided, further that the indemnitor shall not compromise or settle any claim or action without the prior approval of the indemnitee. The indemnitee
shall have the right (but not the obligation) to defend such action or proceeding by retaining attorneys of its own selection to represent it at the indemnitor’s reasonable expense; provided that the indemnitor shall in all events have the
right to participate in such defense; and provided further that the indemnitee shall not compromise or settle any such claim or action without the prior approval of the indemnitor. 

  

	9.	Limitation of Liability. 

  

	 	9.1.	Consequential Damages. No party will be liable to the other party for incidental, special, indirect or consequential damage, or loss of profits, income, use or other
benefits, arising out of or in connection with the performance of its obligations under this Agreement or any failure of such performance; unless such damage or loss is subject to the indemnification provisions of this Agreement or arises from that
party’s gross negligence or willful misconduct. 

  

	 	9.2.	Force Majeure. Notwithstanding any other provision herein to the contrary, either party shall be excused from performance hereunder for failure to perform any of the
obligations if (i) such failure to perform occurs by reason of any of the following events (“Force Majeure Events”): act of God, fire, flood, storm, earthquake, tidal wave, communications failure, sabotage, war, military operation,
terrorist attack, national emergency, mechanical or electrical breakdown, general failure of the postal or banking system, civil commotion, strikes, or the order, requisition, request or recommendation of any governmental agency or acting
governmental authority, or either party’s compliance therewith or government proration, regulation, or priority, or any other similar cause beyond either party’s reasonable control and (ii) such Force Majeure Event is beyond such
party’s reasonable control. The party excused from performance shall be excused from performance (i) only after notice from the party whose performance is impaired, (ii) only during the continuance of the Force Majeure Event and
(iii) only for so long as such party continues to take reasonable steps to mitigate the effect of the Force Majeure Event and to substantially perform despite the occurrence of the Force Majeure Event. The party whose performance is not
impaired may terminate this Agreement upon five (5) consecutive days’ notice during any Tax Season or upon thirty (30) consecutive days’ notice at any other time, effective immediately upon written notice to such party.

	10.	Commitment to Negotiation; Mediation and Arbitration of Disputes. 

  

	 	10.1.	Negotiation. Except with respect to either party’s wrongful use of the Marks of the other party for which the aggrieved party may seek injunctive or such other relief as
such aggrieved party may deem appropriate, or litigation brought against JHTSL by third parties, neither party shall institute any proceeding in any court or administrative agency or any arbitration to resolve a dispute between the parties before
that party has sought to resolve the dispute through direct negotiation with the other party. If the dispute is not resolved within three weeks after a demand for direct negotiation, the parties shall then attempt to resolve the dispute through
mediation and/or arbitration as provided in this Article 10. 

  

	 	10.2.	Scope of Arbitration. Except for either party’s wrongful use of the Marks for which the aggrieved party may seek injunctive or such other relief as such aggrieved party
may deem appropriate, or litigation brought against JHTSL by third parties, all controversies, disputes or claims between JHTSL and SBBT (and any owners, guarantors, affiliates and employees of SBBT, if applicable, but in no event shall any of such
owners, guarantors, affiliates and employees be deemed third-party beneficiaries of this Agreement), arising out of or related to: (i) this Agreement or any other related agreement between JHTSL and SBBT, or any provision of any such
agreements; (ii) the relationship of the parties; (iii) the validity of this Agreement or any other related agreement between JHTSL and SBBT or any provision of any such agreements; or (iv) any problem arising from the undertakings
hereunder, will be submitted for mediation, as set forth below in Section 10.3 and, in the event mediation is not demanded by a party or does not result in a resolution of the dispute, for binding arbitration to the New York, New York office of
the American Arbitration Association on demand of either party. SBBT agrees to cause its owners, guarantors, affiliates and employees of SBBT reasonably likely to be involved in such controversies, disputes and claims to agree to be bound by the
provisions of Sections 10.2, 10.3, 10.4, 10.5 and 10.6 hereof. 

 Such arbitration proceeding will be conducted in New York,
New York and will be heard by a panel of three arbitrators in accordance with the then current Commercial Arbitration Rules of the American Arbitration Association, provided that the Federal Rules of Evidence shall be applicable to the arbitration
hearing and any evidence obtained for or presented at the hearing and that the arbitrators shall be attorneys familiar with the Federal Rules of Evidence. All other matters relating to arbitration will be governed by the Federal Arbitration Act (9
U.S.C. §§ 1 et seq.) and not by any state arbitration law. 
 The decision and award of the arbitrators will be binding and
conclusive upon both JHTSL and SBBT, and enforceable in any court of competent jurisdiction. The 

 
arbitrators have the right, in their discretion, to award or include in the award any lawfully appropriate relief (including, punitive damages) and to assess
costs or expenses to one or both parties and may award attorneys’ fees and legal costs to the prevailing party as part of such award, provided that the arbitrator will not have the right to declare any Mark generic or otherwise invalid.

 JHTSL and SBBT agree to be bound by the provisions of any limitation on the period of time in which claims must be brought under
Applicable Law or this Agreement, whichever expires earlier. JHTSL and SBBT further agree that, in connection with any such arbitration proceeding, each must submit or file any claim which would constitute a compulsory counterclaim (as defined by
Rule 13 of the Federal Rules of Civil Procedure) within the same proceeding as the claim to which it relates. Any such claim which is not submitted or filed as described above will be forever barred. 
 Each party agrees that arbitration will be conducted on an individual, not a class-wide, basis, and that an arbitration proceeding between JHTSL and SBBT
may not be consolidated with any other arbitration proceeding between JHTSL and any other person, corporation, limited liability company or partnership, provided that JHTSL or SBBT may consolidate any arbitration proceeding commenced under this
Section 10.2 with any arbitration proceeding commenced by JHI, JHTSL or SBBT under any other agreement executed in connection herewith including without limitation the Amended and Restated Program Agreement. 
 Notwithstanding anything to the contrary contained in this Section, JHTSL and SBBT shall each have the right in a proper case to obtain temporary
restraining orders and temporary or preliminary injunctive relief from a court of competent jurisdiction; provided, however, that JHTSL or SBBT must contemporaneously submit the dispute for arbitration on the merits as provided herein and the
submission to the court shall not waive the right to arbitration. 
  

	 	10.3.	Mediation. If a dispute is not resolved by direct negotiation, as provided hereinabove, either party may demand mediation. In the event mediation is demanded, it shall take
place with a mediator to be agreed upon by the parties. In the event the parties are unable to agree upon a mediator, one will be appointed by the AAA. The mediation will take place in New York, New York, or such other place as the parties may
agree. A demand for mediation will not preclude a party from filing a demand for arbitration, but the parties will agree to a stay of any arbitration proceedings for a period of a minimum of three months from the date mediation is demanded to permit
the mediation to take place. 

  

	 	10.4.	 Governing Law. All matters relating to arbitration will be governed by the Federal Arbitration Act (9 U.S.C. §§ 1 et seq.). Except to the extent
governed by the Federal Arbitration Act, the United States Trademark Act of 1946 (Lanham Act, 15 U.S.C. §§1051 et seq.), or other federal law, this Agreement and all 

	 	 
claims arising from the relationship between JHTSL and SBBT will be governed by the laws of the state of New York without regard to its conflict of laws
principles. 

  

	 	10.5.	Consent to Jurisdiction. Each party agrees that the other party may institute any action against it (which is not required to be arbitrated hereunder) and any action to
confirm or to enforce an arbitration award hereunder in any state or federal court of competent jurisdiction located in the city of New York, state of New York and irrevocably submits to the jurisdiction of such courts and waives any objection it
may have to either the jurisdiction of or venue in such courts. 

  

	 	10.6.	Waiver of Jury Trial. JHTSL and SBBT irrevocably waive trial by jury in any action, proceeding or counterclaim, whether at law or in equity, brought by either of them against
the other party. 

  

	11.	No Joint Venture. 

 This Agreement or any acts pursuant hereto shall
not constitute a joint venture or create a partnership, agency or employment relationship between the parties. Except as expressly provided in this Agreement, no party shall have, or hold itself out as having, any right, power or authority to act or
create any obligation, express or implied, on behalf of the other. 
  

	12.	Audit Rights. 

  

	 	12.1.	During the Term and for a period of one year thereafter, SBBT shall (a) maintain reasonably adequate books and records with respect to any fees or compensation to be provided
to JHTSL hereunder and otherwise with respect to its obligations hereunder; (b) upon reasonable written request, provide access to such books and records to JHTSL and its authorized agents (including, but not limited to, its auditors); and
(c) cooperate with, and provide to, JHTSL and such agents such assistance as they reasonably may require. JHTSL shall pay for the expenses associated with the conduct of such audit, provided that if such audit reveals an underpayment by SBBT of
more than five percent (5%) of any amount due hereunder, then SBBT shall, promptly upon JHTSL’s request, tender the amount of such underpayment to JHTSL and reimburse JHTSL for such audit expenses. 

  

	 	12.2.	 During the Term and for a period of one year thereafter, JHTSL shall (a) maintain reasonably adequate books and records with respect to its obligations
hereunder; (b) upon reasonable written request, provide access to such books and records to SBBT and its authorized agents (including, but not limited to, its auditors); and (c) cooperate with, and provide to, SBBT and such agents such
assistance as they reasonably may require. SBBT shall pay for the expenses associated with the conduct of such audit, provided that if such audit reveals an inaccurate calculation of Applicable Customers of more than five percent (5%) for any
Tax Season, then JHTSL shall, promptly upon SBBT’s request, reimburse SBBT for such audit expenses. In addition, JHTSL acknowledge and agree that JHTSL and the EROs 

	 	 
shall be subject to audit, examination and review by the banking agencies having jurisdiction over SBBT, including without limitation the Office of the
Comptroller of the Currency, to the extent provided by law. 

  

	13.	Survival. 

 Upon the expiration or termination of this Agreement in
accordance with the provisions of Article 5, no party shall remain liable to the other, except with respect to Articles 1 (to the extent JHTSL’s right to receive payment has acrrued), 7.1, 7.2, 8.1, 8.2, 8.3, 9.1, 9.2, and Articles 10, 12, this
Article 13, and Article 14, all of which shall survive the expiration and termination hereof. 
  

	14.	Miscellaneous. 

  

	 	14.1.	Assignment. This Agreement is binding on, and shall inure to the benefit of, the parties hereto and their respective successors and permitted assigns. Neither party may
assign its rights or obligations under this Agreement (other than in the context of a change in control of a party) without the prior written consent of the other party. 

  

	 	14.2.	Notices. Any notice permitted or required hereunder shall be in writing and shall be deemed to have been given (i) on the date of delivery if delivery of a legible copy
was made personally or by facsimile transmission or (ii) on the second business day after the date on which mailed by registered mail, certified mail, return receipt requested, addressed to the party for whom intended at the address set forth
below or such other address, notice of which is given herein. 

 If to SBBT: 
 Santa Barbara Bank & Trust 
 5770 Oberlin Drive 
 San Diego, CA 92121 
 Attn: Rich Turner 
           Senior Vice President/RAL Program Director 
 with a copy to:

 Pacific Capital Bank, N.A. 
 1021 Anacapa Street 
 Santa Barbara, California 93101 
 Attn: Frederick W. Clough, Esq. 
           General Counsel 
 If to JHTSL:

 Jackson Hewitt Technology Services LLC 
 3 Sylvan Way 
 Parsippany, NJ 07054 
 Attn: Bill San Giacomo 
           Group Vice President, Financial Products 

 with a copy to: 
 Jackson Hewitt Inc. 
 3 Sylvan Way 
 Parsippany, NJ 07054, Attn: Office of the General Counsel 
  

	 	14.3.	Severability; Construction. The parties agree that if any provision of this Agreement shall be determined by any court of competent jurisdiction to be void or otherwise
unenforceable, then such determination shall not affect any other provision of this Agreement, all of which other provisions shall remain in effect. If any provision were capable of two constructions, one of which would render the provision valid
and the other invalid, then the provision shall have the meaning that renders it valid. In the event that any provision hereof pertaining to fees, commissions or underwriting criteria is held to be invalid, then the parties shall endeavor in good
faith the redesign the Program or the terms thereof in a manner consistent with the intent and economic effect of this Agreement. 

  

	 	14.4.	Waiver. No waiver of any breach of this Agreement shall be effective unless in writing and signed by an authorized representative of the waiving party. The waiver of any
breach hereof shall not operate or be construed as a waiver of any other or subsequent breach. 

  

	 	14.5.	Integration; Subordination of JHTSL Obligations. This Agreement, together with the Exhibits hereto and all agreements or documents related hereto or delivered hereunder and
the Amended and Restated Program Agreement express fully the entire understanding and agreement of the parties concerning the subject matter hereof, and all prior understandings or commitments of any kind, whether oral or written, concerning such
subject matter are hereby superseded (other than those obligations which, by their terms and nature, survive termination or expiration). Whenever it states in this Agreement that JHTSL shall cause the EROs to perform any act or do any thing, and
such performance is also required of the ERO by the terms of the SBBT Financial Product Agreement by and between the ERO and SBBT, the provisions of the SBBT Financial Product Agreement shall control and JHTSL’s obligations shall be subordinate
to the obligations of the ERO. 

  

	 	14.6.	Amendment. This Agreement may not be amended or modified other than by a written agreement executed by both parties. 

  

	 	14.7.	Headings. Headings used in this Agreement are for convenience of reference only and do not define, interpret, describe the scope of or otherwise affect any provision hereof.

	 	14.8.	Counterparts. This Agreement may be executed in one or more counterparts, each of which shall be deemed an original and all of which, taken together, shall be deemed one and
the same instrument. 

  

	 	14.9.	Further Assurances. From time to time following the execution of this Agreement, each party agrees to do such things and execute and deliver such documents as may reasonably
be necessary to effectuate the intent and purposes of this Agreement. 

  

	 	14.10.	No Third Party Beneficiaries. This Agreement has been made for the sole benefit of SBBT and JHTSL and is not intended to, and shall not, confer any benefit or rights upon,
nor may it be enforced by, any other person. 

  

	 	14.11.	Publicity; Disclosure. Neither party shall issue any press release relating to this Agreement without the prior consent of the other party. Each party hereto shall be
permitted to disclose this Agreement to the extent such party determines that such disclosure is required by Applicable Law. 

 IN WITNESS WHEREOF, this Agreement has been executed and delivered by a duly authorized officer of each party as of the date set forth above. 
  

									
	 SANTA BARBARA BANK & TRUST,
 a division of Pacific Capital Bank, N.A,
 a National Banking Association
	 		 	 JACKSON HEWITT
 TECHNOLOGY SERVICES
LLC,
 a Delaware limited liability company

					
	 By:
	 	 /s/ Richard H. Turner
	 		 	By:	 	 /s/ Mike Lister

		 	Richard H. Turner	 		 		 	Mike Lister
		 	Senior Vice President, RAL Program Director	 		 		 	Chief Executive Officer

 Exhibit A 
 [*]Amended and Restated Program Agreement

 Exhibit 10.5 
 [*] designates portions of this document that have been omitted pursuant to a request for confidential treatment filed separately with the Securities and Exchange Commission. 
 AMENDED AND RESTATED PROGRAM AGREEMENT 
 This Amended and Restated Program Agreement (“Agreement”) dated this 8th day of October, 2007, between JACKSON HEWITT INC., a Virginia
corporation (“Jackson Hewitt”) with its principal place of business at 3 Sylvan Way, Parsippany, New Jersey 07054, HSBC TAXPAYER FINANCIAL SERVICES INC., a Delaware corporation, with offices located at 90 Christiana Road, New Castle,
Delaware (“HSBC”) and BENEFICIAL FRANCHISE COMPANY, INC., a Delaware corporation and an affiliate of HSBC, with its principal offices located at 90 Christiana Road, New Castle, Delaware (“Beneficial Franchise”).

 Recitals 
 WHEREAS, Jackson Hewitt is the franchisor of the Jackson Hewitt Tax Service® tax preparation system to independently owned and operated franchisees (“Franchisees”); and 
 WHEREAS, the Franchisees provide to customers computerized federal and state individual income tax return preparation with electronic filing and offer or facilitate related services; and 
 WHEREAS, HSBC administers, and its affiliate offers, certain financial products to customers of tax service companies; and 
 WHEREAS, Beneficial Franchise is the owner of certain patents which provide Beneficial Franchise with rights to certain processes and methods used in the
processing and administration of certain financial products; and 
 WHEREAS, HSBC desires the opportunity for itself and its affiliate to
respectively administer and offer financial products to certain customers of Jackson Hewitt Tax Service, and Jackson Hewitt desires that HSBC and its affiliate respectively administer and offer financial products to such customers on the terms and
conditions set forth in this Agreement; and 
 WHEREAS, if customers accept an offer of financial products, HSBC shall arrange for the
provision of such financial products and administer the program as more fully set forth in this Agreement; and 
 WHEREAS, HSBC desires, and
Jackson Hewitt agrees to provide, its marketing and training services and personnel in connection with and to devote support and additional resources in support of the Program; and 
 WHEREAS, the parties desire to amend and restate the Program Agreement by and between the parties dated February 24, 2006; and 

 WHEREAS, simultaneous with the execution of this Agreement HSBC shall enter into an amended and restated
technology services agreement with Jackson Hewitt Technology Services LLC in connection with HSBC and its affiliate respectively administering and offering the Program (“Amended and Restated Technology Services Agreement”). 
 NOW, THEREFORE, in consideration of the foregoing and for other good and valuable consideration, the receipt and sufficiency of which are hereby
acknowledged, the parties hereto, intending to be legally bound, hereby agree as follows: 
 1. DEFINITIONS. In addition to the other definitions set forth in
the Agreement, the following terms are defined as follows: 
 1.1 “AR” shall mean an assisted refund with check or direct deposit,
or such other product or terminology used to describe the process by which the Originator receives the Customer’s refund from the taxing authority through a deposit account set up by the Originator before forwarding the net proceeds to the
recipient. 
 1.2 “Applicant” shall mean an individual electing to apply for a Financial Product at the office location of an
Operator in connection with the Program. 
 1.3 “Application” shall mean one or more HSBC Financial Product application forms to be
used by an Applicant, including any supplemental application forms. 
 1.4 “Applicable Law” shall mean all applicable federal,
state and local laws, rules and regulations. 
 1.5 “Business Day” shall mean any day that is not a Saturday, Sunday legal holiday
or other day on which banks in the state of New York are required or permitted to be closed. 
 1.6 “Customer” shall mean a Jackson
Hewitt Tax Service customer that is also a customer of Originator and such customer receives a RAL, a funded Federal AR, or a funded State AR from Originator in 2008. For purposes of this definition, joint borrowers, joint recipients, or an
applicant and a joint filer of such a financial product shall constitute one “Customer” and a customer that receives a (i) RAL and a funded State AR, or (ii) funded Federal AR and funded State AR shall count as two
“Customers”. A customer that receives a Money Now Loan and a RAL shall constitute one “Customer”. 
 1.7 “Financial
Product” shall mean a RAL, Money Now Loan, and AR (Federal and State) offered pursuant to the terms of this Agreement. The term “Financial Product” does not include an Assisted Refund/Bank Loan (“AR/BL”) or similar product.

 1.8 “IRS” shall mean the Internal Revenue Service. 

 1.9 “Marks” shall mean the names, trademarks, service marks, trade names, service names, and
logos of a party,, as the same may be amended from time to time. 
 1.10 “Money Now Loan” shall mean a loan by the Originator to an
Applicant based on, among other things, the Applicant’s anticipated Federal income tax refund, with proceeds of such loan available on the same day the loan is approved by the Originator, with a final tax return being prepared and filed with
the IRS, based on the Applicant’s W2, in the same office visit as the Applicant applies for such a loan. 
 1.11 “Originator”
shall mean the state or nationally chartered banking institution, designated by HSBC in accordance with Section 4.1. 
 1.12
“Program Protocols” shall mean those processes and procedures developed by HSBC for offering Financial Products pursuant to the Program, including, but not limited to, EFS Requirements, Quick Reference Guide, HSBC Bank Book materials, and
the HSBC Bank Product Compliance Training materials. 
 1.13 “Program Requirements” shall mean the requirements set forth in
Section 3.3 and any other requirements mutually agreed upon in writing by the parties. 
 1.14 “Qualifying Procedures” shall
mean procedures developed from time to time by HSBC relating to an Applicant qualifying to apply for Financial Products and the Application process pursuant to the Program. 
 1.15 “RAL” shall mean a refund anticipation loan based upon, among other things, and secured by, an Applicant’s anticipated Federal income
tax refund. 
 1.16 “Tax Season” shall mean, with respect to 2008, the period beginning on January 11, 2008, and ending on the
last day an individual is permitted to file a federal income tax return with the IRS without extension, typically April 15, 2008, and with respect to 2007, the period beginning on the first day a RAL or Money Now Loan was made, and ending on
the last day an individual was permitted to file a federal income tax return with the IRS without extension, typically April 15, 2007. 
  

	2.	THE PROGRAM. 

 2.1 The Program. Pursuant to the terms and
subject to the conditions of this Agreement, HSBC shall administer, and its designated Originator as provided for herein shall offer, Financial Products to certain customers of Jackson Hewitt Tax Service (as determined herein) (the
“Program”). 
 2.2 Limited Exclusivity. 
 (a) HSBC (or its designated Originator) shall have the opportunity to offer Financial Products to customers of designated Jackson Hewitt Tax Service Operators based upon such 

 
Operators’ office locations as set forth in Section 2.2(b). With respect to an Operator’s location which is designated as an HSBC location
hereunder, then Jackson Hewitt shall not contract with any other financial product provider to have the opportunity to offer Financial Products to the customers of such Operator’s location without HSBC’s prior consent. 
 (b) HSBC (or its designated Originator) shall offer, and shall be the sole and exclusive provider of, Financial Products to Jackson Hewitt Tax Service
customers of all locations [*]. 
 (c) With respect to the designated locations as referenced in this Article 2, Jackson Hewitt shall require
the Operators of such locations to enter into separate agreements, with HSBC, in the form attached hereto as Exhibit 2.2(c), with HSBC to enroll and participate in the Program (each, a “Franchisee Agreement”). Jackson Hewitt shall
distribute and collect executed agreements, no later than [*]. In the event an Operator has not executed a Franchisee Agreement by [*], such Operator shall not be permitted to participate in the Program. Jackson Hewitt shall use commercially
reasonable efforts to cause each Franchisee operating a designated location to not operate in any competing program for designated locations. Jackson Hewitt shall enforce its rights under its franchise agreements with respect to compliance with the
foregoing by its Franchisees and to assist HSBC in enforcing its rights under the Franchisee Agreements. Notwithstanding anything contained herein to the contrary, nothing herein shall create any obligations or rights between Operators and HSBC. Any
and all such obligations or rights shall be set forth in the Franchisee Agreement, including the Operators obligations to follow applicable Program Protocols. 
  

	3.	RIGHTS, DUTIES AND OBLIGATIONS OF JACKSON HEWITT. 

 3.1
Duties. Jackson Hewitt shall comply with all applicable Program Protocols and Applicable Law in connection with the performance of its obligations hereunder. With respect to obligations of the Operators hereunder, and notwithstanding anything to the
contrary set forth herein, Jackson Hewitt agrees to use commercially reasonable efforts to encourage compliance by Franchisees with Applicable Law and applicable Program Protocols, and take actions reasonably deemed appropriate by Jackson Hewitt in
the event of non-compliance, including exercising rights under the respective franchise agreements with respect to Franchisees. 
 3.2 Training. Jackson Hewitt shall devote employees and resources necessary to provide training to
Operators and corporate staff in connection with the facilitation of the Program, including with respect to forms, documents, product descriptions and the Profiler ® system. Jackson Hewitt
shall provide a training manual to Operators and shall also provide other mutually agreed to training to the Operators. 
 3.3 Program
Requirements. Jackson Hewitt shall cause Franchisees to perform the following Program Requirements: 
 (i) prepare and/or collect and file
with appropriate taxing authorities federal and state income tax returns (the “Returns”) for its customers. 

 (ii) require each Applicant to complete and sign the Application and to provide all requested information
as part of the Application process, take such action as shall be reasonably necessary to obtain the certification required by the Application, and ensure that all material information received from the Customer, including social security number(s),
is accurately reflected. 
 (iii) complete IRS Form 8879 and any such other IRS or state forms as are required to complete the Application
process and have such forms signed by the Applicant and an employee of the Operator. Such forms shall indicate that the account is a “checking” account and that the source is “other”, and shall include information provided by
HSBC (such as the applicable check routing number and applicable client account number) and shall name Originator as the financial institution and the same information shall be contained in the appropriate data fields as part of the electronically
filed Return. 
 (iv) follow all Qualifying Procedures and all procedures built into
the Profiler® system. 
 (v) deliver to Applicant, have them sign, if applicable,
and provide Applicant with a copy of the signed Application, signed IRS Form 8879 or similar form, and signed Loan Agreement and Disclosure Statement(s), and any other agreements and documents required as part of the Program. 
 (vi) retain a copy of each Applicant’s signed documents relating to the Program in the Applicant’s customer file maintained by the Operator for
a period of five years from the date on such documents (after which time such documents must be discarded in accordance with applicable legal requirements) and to forward to HSBC copies of all such documents within ten (10) business days after
HSBC’s written request. 
 (vii) (a) affix a facsimile signature by way of an imprint of the authorized signatory of Originator for
those customers that elect their Financial Product to be disbursed by check, (b) take reasonable measures to keep such checks secure and safeguarded against loss or misuse; and (c) deliver such checks to Applicants in accordance with
Program Protocols. 
 (viii) promptly notify HSBC, in the event an Applicant notifies such Operator that a check disbursed by such Operator
has become lost, or that the Applicant has not received a check mailed by HSBC within fourteen (14) days of expected receipt, to: (i) cause a stop payment; and (ii) facilitate the issuance of a new check and an indemnifying bond in a
form satisfactory to HSBC, which bond shall be completed by the Customer. 
 3.4 Marketing Materials. Jackson Hewitt may (but shall not be
obligated to) create marketing or promotional materials that relate, in whole or in part, to the Program. In all cases in which HSBC’s or Originator’s Marks are used in such materials or Financial Products are referenced, such materials
shall conform to HSBC’s guidelines that have been provided to Jackson Hewitt in advance of the 2008 Tax Season. Jackson Hewitt shall provide the bulk of 

 
such materials, as they are developed, prior to [*], and may thereafter provide additional materials on a case by case basis. HSBC shall have the opportunity
to review, comment upon, and approve or disapprove the same within [*] of its receipt thereof. 
 3.5 Access to Offices. Jackson Hewitt shall
require each Operator participating in the Program to grant HSBC access to such Operator’s office locations upon reasonable notice to Jackson Hewitt for the purpose of assisting and facilitating the operation of the Program at such office
locations. The foregoing shall be set forth in the Franchisee Agreement. Further, in connection with such access, HSBC may inspect any forms, documents, marketing and promotional materials, and check stock that the Operator may possess relating to
the Program. 
 3.6 Franchisees. Jackson Hewitt acknowledges that the Originator is a regulated financial institution and has ultimate
control in the setting of the credit criteria and fees it charges to customers. Further, neither Jackson Hewitt nor Franchisees may impose any fees or charges in connection with the facilitation of Financial Products under the Program. 

3.7 Compliance Program. Jackson Hewitt shall comply with the Compliance Program as set forth in Exhibit 3.7. 
 3.8 Customer Contact. With respect to communications with customers, at no time shall Jackson Hewitt (a) make any comments about HSBC, other than in
reference to the fact that the customer is a HSBC customer, or (b) take action or make any comment detrimental to HSBC business in its communications with customers, without the prior consent of HSBC. In the event of any of the foregoing,
Jackson Hewitt shall promptly notify HSBC. 
 3.9 Use of Information. Jackson Hewitt shall only use, and shall cause its affiliates to
only use, any information provided hereunder or in connection with the Financial Products for purposes related to the Program and for no other purposes. 
  

	4.	RIGHTS, DUTIES AND OBLIGATIONS OF HSBC. 

 4.1 Designation
of Originator. HSBC Bank USA, N.A. shall be the designated Originator of the Program until such time that a different state or nationally charted financial institution is designated by HSBC. If the Originator is not to be HSBC Bank USA, N.A., HSBC
shall deliver written notice to Jackson Hewitt setting forth the name of the institution designated to be the Originator and the time period during which the Originator will originate Financial Products, such notice to be delivered either
(a) earlier than [*], or (b) later than [*]. All Originators shall have sufficient net worth to support the Program. 
 4.2 The
Program. 
 (a) Offering Financial Products. HSBC or its Originator shall offer Financial Products to Jackson Hewitt Tax Service customers as
designated pursuant to Article 2 hereof in accordance with the terms of this Agreement, all other agreed to terms of the Program, and the Program Protocols. HSBC shall administer and the Originator shall provide Financial Products 

 
to Applicants in accordance with this Agreement, all other agreed to terms of the Program, and the Program Protocols, and applicable established credit
criteria. Notwithstanding anything herein to the contrary, HSBC or its Originator shall only offer and provide, and HSBC shall only administer, (i) RALs and Money Now Loans beginning on [*] and ending on [*], and (ii) ARs beginning on [*]
and ending on [*]. 
 (b) HSBC shall process Applications and administer Financial Products with respect to such Applications facilitated by
Franchisees according to the credit criteria established by HSBC (or the Originator) subject to the terms of this Agreement. In accordance with the Application, HSBC shall cause Originator to establish an account (“Deposit Account”) for
Customers, and Originator shall maintain the right to offset against all sums received from the IRS or state taxing authority which are deposited in the Deposit Account in connection with such Applicant’s refund all monies owed in connection
with the Financial Product and certain previous financial products. Originator shall not offset monies from the proceeds of any Financial Products or from the Deposit Account for amounts owed to Jackson Hewitt and Franchisees, other than for charges
owed for tax preparation, Gold Guarantee, the Cash Card and the Payroll Card that are related to the current year Financial Product. If a Customer is mailed a refund check rather than receiving the refund electronically in the Deposit Account, or
receives a refund less than the amount anticipated, then Originator shall have the right under the Application with the Customer to be paid directly by such Customer. 
 (c) HSBC’s Program shall not take actions that would be unreasonably impractical for Jackson Hewitt and the Franchisees to administer or facilitate in connection with the Program. 
 (d) HSBC shall not be obligated to make RALs or Money Now Loans to applicants who are Covered Borrowers within the meaning of the regulations
implementing the John Warner Defense Authorization Act, Pub.L. 109-364, Section 670. 
 4.3 Delivery of Authorized Charges. HSBC shall,
upon delivery to Jackson Hewitt of an Applicant’s funding record or check print record, remit on the same Business Day(s) if such record is received by 6 pm ET on that day, directly by way of an automated clearing house credit to the
appropriate bank account (as identified to HSBC in writing by Jackson Hewitt), all fees or charges authorized by the Applicant for payment to Jackson Hewitt or the Operator. Jackson Hewitt shall use commercially reasonable efforts to require an
Operator to deliver a reconciliation record within two (2) Business Days after such funding. 
 4.4 Establishment of Program Parameters.
Prior to the 2008 Tax Season HSBC or its Originator shall determine the Program parameters, including all fees related to Financial Product offerings to customers, Qualifying Procedures, Program Protocols, and the credit criteria that shall apply to
each loan product. HSBC shall deliver information concerning the aforementioned fees, Qualifying Procedures, Program Protocols, and credit criteria (other than credit criteria related to proprietary scoring) in writing to Jackson Hewitt no later
than [*]. HSBC may not modify any of the aforementioned fees, Qualifying Procedures, Program Protocols, or credit criteria (other than credit criteria related to proprietary scoring) for the ensuing Tax Season after such information is so provided
to Jackson Hewitt unless (a) such a modification is approved by 

 
Jackson Hewitt, which approval shall not be unreasonably withheld, (b) there is a legislative or regulatory event that adversely affects the Program, or
(c) unless there is an event that renders the Program infeasible, unworkable, or unprofitable. Financial Products in the Program shall have a pricing structure consistent with past practice of HSBC programs offered to Jackson Hewitt Tax Service
customers (that is, a RAL shall have a finance charge and a fee shall be charged for the opening and administration of the Deposit Account), although the amount of such fees may be different, and unless Jackson Hewitt has consented to an alternative
structure. HSBC or its Originator shall offer all Financial Products at all times during the Tax Season. 
 4.5 Development of
Forms/Materials. HSBC shall develop materials for the offering, receipt and processing of Applications, and in connection with the Program Protocols, and shall create and distribute to Jackson Hewitt for its prior review forms to be used by each
Operator. HSBC may, but shall not be required to, create solicitation, marketing and/or promotional materials relating to the Program, each of which (if created) shall be subject to Jackson Hewitt’s prior review. HSBC covenants and agrees that
the Program Protocols and all documents and materials created or provided by HSBC (or by it on behalf of Originator) shall comply with Applicable Law. All such forms, consents and other materials prepared by HSBC shall be delivered to Jackson Hewitt
to provide Jackson Hewitt with sufficient time to review and comment in advance of the Tax Season. HSBC shall deliver its Program Protocols to Jackson Hewitt by [*]. All such forms, documents, and materials shall be reasonably customized for the
Program to take into account the specific names of Financial Products. 
 4.6 Compliance with Laws, Rules and Regulations. HSBC and the
Originator shall comply with all Applicable Law in connection with their respective administering and offering of the Program and the performance of their respective obligations hereunder and under the Program. 
 4.7 Review of Marketing Materials Prepared by Jackson Hewitt. HSBC shall review, comment upon, and approve or disapprove marketing materials submitted to
HSBC by Jackson Hewitt within [*] of receipt. 
 4.8 Check Stock. HSBC shall provide Franchisees with an adequate supply of consecutively
numbered disbursement checks upon which they may affix a facsimile signature by way of an imprint of the authorized signatory of Originator for those customers that elect their Financial Product to be disbursed by check. HSBC shall replenish such
check stock promptly upon the request of such Operator or Jackson Hewitt (including, if necessary, by overnight delivery at HSBC’s expense, unless Jackson Hewitt failed to exercise due care in making such a request or in the handling of check
stock). 
 4.9 Processing of Loan Applications; Check Print Authorizations. HSBC shall timely process each Application, provided that HSBC
shall in the ordinary course of business process (i) Money Now Loan Applications within three minutes of receipt of such Application from an Operator or Jackson Hewitt, and (ii) RAL Applications prior to the expiration of eight hours after
having received from the Operator or Jackson Hewitt an acknowledgment of the due filing of the Applicant’s Return, together with any corresponding debt indicator, as received from the 

 
IRS (unless such failure to do so is caused by an event affecting the industry generally or is otherwise outside of HSBC’s control). The foregoing
process times shall, in each case, be met [*] of the time (i.e. a [*] service level). Upon the approval of an Application, HSBC shall promptly communicate check print authorizations to the Operator. 
 4.10 Availability of Funds. HSBC shall have sufficient funds available at all times to pay, or cause the payment of, all Financial Products disbursements
authorized for disbursement. 
 4.11 Reports. HSBC shall provide, in a timely fashion, such reports to Jackson Hewitt as HSBC provided in
connection with the 2007 Tax Season; provided that HSBC is not required to provide reports which contain information regarding other transmitters, non-Customers, proprietary risk model information, or information which may not be disclosed by
applicable law. HSBC shall otherwise notify and discuss trend information relating to the Program with Jackson Hewitt. HSBC covenants and agrees that, to the best of its knowledge, all reports will be true, correct and complete in all material
respects. 
 4.12 Solicitation. HSBC shall not engage in any solicitation of Customers or Applicants (other than a general solicitation which
does not use information obtained through the Program and that is not otherwise created to be specifically directed at Jackson Hewitt customers) without having obtained Jackson Hewitt’s prior written approval. Jackson Hewitt shall have the
right to review and comment on all solicitation materials and lists before any such solicitation take place. 
 4.13 Online Reports. HSBC
shall provide web-based, online reports to Franchisees with respect to Financial Products and the Program as provided during the 2007 Tax Season. 
 4.15 Training Program. HSBC, at its expense, shall provide the content to Jackson Hewitt for a web based training program for the Franchisees and their respective employees which shall be designed to provide the Franchisees and their
respective employees with education and training about the Financial Products and the Program, and Jackson Hewitt shall implement such a program. 
 4.16 Compliance Program. Jackson Hewitt shall comply with the Compliance Program set forth in Exhibit 3.7. 
 4.17 Management and
Technical Support. 
 (a) HSBC shall support the Program with non-exclusive staffing. 
 (b) HSBC shall maintain a “firewall” between personnel exclusively dedicated to other transmitters, tax preparers and software developers and
confidential information regarding Jackson Hewitt and the Program. 
 4.18 Customer Contact. With respect to communications with customers,
at no time shall HSBC (a) make any comments about Jackson Hewitt Tax Service, other than in reference to the fact that the customer is a Jackson Hewitt Tax Service customer, or (b) take 

 
action or make any comment detrimental to Jackson Hewitt business in its communications with customers, without the prior consent of Jackson Hewitt. In the
event of any of the foregoing, HSBC shall promptly notify Jackson Hewitt. 
 4.19. Applicant Information. Notwithstanding anything herein to
the contrary, neither Jackson Hewitt, nor Franchisees shall be held responsible for false or inaccurate information provided by Applicants, unless Jackson Hewitt or Franchisees knew such information was false or inaccurate. 
 4.20 Access to Offices. HSBC shall have access to each Operator’s office locations, as set forth in the Franchisee Agreements, upon reasonable
notice to Jackson Hewitt for the purpose of assisting and facilitating the operation of the Program at such office locations. Further, in connection with such access, HSBC may inspect any forms, documents, marketing and promotional materials, and
check stock that the Operator may possess relating to the Program. 
 4.21 If either party reasonably believes that it is subject to a
significant legal risk as a result of a regulatory event, court order, new legislation, or other material event, that party shall immediately notify the other party and discuss a modification of the Program to mitigate such risk. 
  

	5.	RIGHTS, DUTIES AND OBLIGATIONS OF BENEFICIAL FRANCHISE. 

 5.1 Licenses. Beneficial Franchise hereby grants to Jackson Hewitt, its subsidiaries and Franchisees a royalty free, non-assignable, nonexclusive right and license under U.S. Patent Nos. 4,890,228, 5,193,057, and 5,963,921 (“Patent
Rights”) to use any data processing system or any method falling within the scope of any claim of the Patent Rights in connection with offering Financial Products. Beneficial Franchise also grants to Jackson Hewitt the exclusive right to grant
sublicenses to use any data processing system or method falling within the scope of any claim of the Patent Rights to HSBC. 
 5.2
Warranties. Beneficial Franchise represents and warrants that it is the true and lawful owner of the Patent Rights, that the Patent Rights do not infringe upon any intellectual property rights of any third parties, that it has the right to grant the
rights and licenses described herein and that the Patent Rights are the only patents or license rights Beneficial Franchise owns or has the right to license relating to the Program. BENEFICIAL FRANCHISE MAKES NO WARRANTIES, EXPRESS OR IMPLIED,
REGARDING THE SUBJECT MATTER OF THESE LICENSES. 
 5.3 Expiration of Licenses. The licenses granted to Jackson Hewitt, its subsidiaries and
Franchisees under Section 5.1 above shall run until the termination of this Agreement, and the termination of such licenses shall terminate any sublicenses thereof granted by Jackson Hewitt hereunder. 

	6.	LICENSE AND SUBLICENSE OF CERTAIN RIGHTS; 

 6.1 Sublicense
of Rights Under Patent. Jackson Hewitt hereby grants to HSBC a non-exclusive and non-assignable right and license under the Patent Rights to use any data processing system or any method falling within the scope of any claim of the Patent Rights in
connection with the making of RALs and issuing of ARs to any Applicant. 
 6.2 License of Trademarks. During the Term and subject to the
terms and conditions of this Agreement, each of HSBC and Jackson Hewitt hereby grants to the other a non-exclusive, non-assignable and royalty-free right and license to use, reproduce and display its Marks and the Marks of their respective
affiliates relating to the Program, solely in connection with the marketing, making and processing of Financial Products in connection with the Program. Neither party shall at any time adopt or use, or seek to register, without the other
party’s prior written consent, any variation of such other party’s Marks, or any mark similar thereto or likely to be confused therewith. Any and all goodwill arising from either party’s use of the other party’s Marks shall inure
solely to the benefit of such other party, and neither during nor after the termination of this Agreement shall either party assert any claim to the other party’s Marks or goodwill. Neither party shall use the Marks of the other for any purpose
except the purposes specifically set forth herein. All rights in and to the Marks of a party which are not specifically granted to the other herein shall remain with such party. 
 6.3 Designated Marks. Only those Marks that are designated by a party may be used by the other party or its parents, affiliates, or subsidiaries. Each
party may use the other party’s names in connection with the Program or Financial Products, except as provided in Section 11.14. 
  

	7.	Compensation. 

 7.1 Fees Paid to Jackson Hewitt. In
consideration of the rights and opportunities granted to HSBC herein, including the rights granted in Article 6, and the performance of services and expense incurred by Jackson Hewitt in connection with the Program, all of which expenses are either
directly or indirectly incurred for the benefit of HSBC, HSBC shall pay to Jackson Hewitt, a fee as follows: 
 (a) HSBC shall pay to Jackson
Hewitt, (except as designated below) for Tax Season 2008 [*]. 
 (b) The above consideration shall be due and paid in three equal
installments no later than the last Business Day of January, February, and March 2008. 
 (c) All payments due from HSBC to Jackson Hewitt
pursuant to this Article 7 shall be paid by wire transfer per written instructions signed by Jackson Hewitt’s Chief Financial Officer. HSBC shall make all payments as provided in such written instructions unless Jackson Hewitt provides
HSBC revised payment instructions in an original written notice that is signed by any two (2) of the following officers of Jackson Hewitt: (i) Chief Financial Officer and Treasurer, (ii) General Counsel, (iii) Controller,
and (iv) Vice President – Treasury & Investor Relations. Subject to the requirements set forth in the preceding sentence, Jackson Hewitt shall have the right to direct HSBC to make payments directly to other entities or third
parties. 

 7.2 [*]. 
 7.3 Compensation Paid to HSBC for Compliance Failures. In addition to any other remedies available to HSBC, Jackson Hewitt shall [*] if Jackson Hewitt fails to comply with the Compliance Program requirements set forth
in Exhibit 3.7. 
 7.4 Financial Products. The parties agree that Jackson Hewitt shall have no right to any fees earned by HSBC (or its
Originator) for Financial Products. The parties agree that HSBC (or the Originator) is the sole owner of the loans made under the Program. 
  

	8.	TERM; TERMINATION. 

 8.1 Term of Agreement. This Agreement
shall become effective on the date hereof and shall terminate and expire on October 31, 2008 (the “Term”) and shall not be extended. 
 8.2 Termination. 
 (a) Any party may terminate this Agreement (i) on the fifth (5th) day after receipt of written notice,
or in the case of the period from January 1 to April 15 the tenth (10th) day after receipt of written notice, by a party during a Tax Season, of its material breach of the performance of its obligations or duties hereunder (provided
that the breaching party has failed to cure such breach within such five-day or ten-day, as the case may be, period); (ii) the offering of the Program is no longer feasible or practical due to legal, legislative or regulatory events,
determinations, enactments or interpretations; (iii) the [*], or (iv) legislation is enacted which prohibits a tax preparer or electronic return originator from sending a tax return to a lender in connection with an application for a RAL.
In the case of (ii), (iii), or (iv) (if the event, determination, enactment, interpretation, elimination, or legislation affects or relates to both RALs and ARs), prior to providing a termination notice, the parties shall first discuss ways to
modify the Program, including, but not limited to, the possibility of only offering ARs, but if such a discussion does not result in an agreed upon resolution in a period of time not to exceed 5 days, any party, in its sole discretion, may
thereafter provide the termination notice to the other parties; provided, further, in the case of (ii), (iii), or (iv) (if the event, determination, enactment, interpretation, elimination, or legislation affects or relates to RALs and not to
ARs), the terminating party shall first endeavor in good faith to reach terms with the other parties during the above-referenced discussion period regarding modification of the Program so that ARs can continue to be offered through the term of the
Agreement. The termination rights set forth herein shall be the sole and exclusive remedy for the matters covered in subsections (ii), (iii), and (iv) above. 
 (b) HSBC and Beneficial Franchise, on the one hand, or Jackson Hewitt, on the other, may terminate the Agreement, at any time, immediately upon notice to the other parties, (i)

 
upon the filing by or against the other party of any petition in bankruptcy or for reorganization or debt consolidation under the federal bankruptcy laws or
under comparable law; (ii) upon the other party’s making of an assignment of all or substantially all of its assets for the benefit of creditors; (iii) upon the application of the other party for the appointment of a receiver or
trustee of its assets. 
 (c) HSBC may also terminate this Agreement effective upon notice to the other parties if (i) there are
multiple failures by Jackson Hewitt Tax Service offices to comply with the Compliance Program set forth in Exhibit 3.7. 
 (d) Any party may
terminate this Agreement upon the effective date of termination of the Amended and Restated Technology Services Agreement; provided, however, if it is ultimately determined that the Amended and Restated Technology Services Agreement by and between
Jackson Hewitt Technology Services LLC and HSBC of even date herewith (“Amended and Restated Technology Services Agreement”) was wrongfully terminated, then such party shall be liable for wrongful termination under this Agreement.

 8.3 Return of Proprietary Information. Upon termination of this Agreement, the parties will return to any furnishing party all proprietary
and confidential information received in connection with this Agreement and certify in writing to such furnishing party that such receiving party has not retained any copies of such proprietary or confidential information. 
 8.4 Survival. The provision of Articles 7 (to the extent the payment due date is prior to the effective date of termination), 8, and 9, and Sections
3.3(vi), 7.2, 10.1, 10.2, 10.3, 10.5, 10.11, 10.12, 10.13, 10.14, 10.15, 10.16, 10.17, 10.18, 10.19, 10.20, and 10.21 shall survive termination of this Agreement. 
  

	9.	INDEMNIFICATION. 

 9.1 Indemnification by Jackson Hewitt.
Except as otherwise limited by this Agreement, Jackson Hewitt shall indemnify, defend and hold harmless HSBC, its affiliates, parents, and subsidiaries, and their respective officers, directors, employees, agents, successors and permitted assigns,
from and against any and all expenses and costs (including, without limitation, reasonable attorneys’ fees), judgments, penalties, liabilities (including amounts paid in settlement or other disposition) in connection with any third party
claims, disputes, controversies or litigation or regulatory action arising out of, relating to or resulting from (i) any violation or alleged violation of Applicable Law by Jackson Hewitt in connection with the Program (except when such
violation or alleged violation is directly caused by JHI’s compliance with Program Protocols); (ii) any material breach by Jackson Hewitt of any representation, warranty, covenant or agreement hereunder or (iii) the negligence or
willful misconduct of Jackson Hewitt in connection with the performance by it of its obligations under this Agreement. 
 9.2 Indemnification
by HSBC. Except as otherwise limited by this Agreement, HSBC shall indemnify, defend, and hold harmless Jackson Hewitt, its affiliates, parents, and 

 
subsidiaries, and their respective officers, directors, employees, agents, successors and permitted assigns, from and against any and all expenses and costs
(including, without limitation, reasonable attorneys’ fees), judgments, penalties, liabilities (including amounts paid in settlement or other disposition) in connection with any third party claims, disputes, controversies, litigation or
regulatory action arising out of, relating to or resulting from (i) any violation or alleged violation of Applicable Law by HSBC, Originator or Beneficial Franchise (excluding any acts or omissions by the Operator with respect to such offer and
sale, except if the claim is directly caused by the Operator acting in a manner expressly required by, or omitting to act in a manner expressly prohibited by, the Program Protocols); (ii) any material breach by HSBC or Beneficial Franchise of
any representation, warranty, covenant or agreement hereunder; or (iii) the negligence or willful misconduct of HSBC or Beneficial Franchise in connection with the performance by them of their respective obligations under this Agreement.

 9.3 Indemnification Procedures. The indemnitee shall promptly notify the indemnitor in writing of any claim that may be the subject of
indemnification under this Article 10; provided, however, that the failure of an indemnitee to so notify the indemnitor shall not relieve the indemnitor of its indemnification obligations hereunder to the extent that such failure does not actually
prejudice the indemnitor with respect to such claim. The indemnitee shall have the right (but not the obligation) to defend such action or proceeding by retaining attorneys of its own selection to represent it at the indemnitor’s reasonable
expense; provided that the indemnitor shall in all events have the right to participate in such defense. Indemnitee shall not compromise or settle any such claim or action without the prior approval of the indemnitor. Indemnitor shall have the right
to sole and exclusive control of the matter upon written notice to the indemnitee that indemnitor shall take full responsibility for all costs, fees, obligations and damages associated with such claim. Indemnitor shall not compromise or settle any
claim or action without the prior approval of the indemnitee and Indemnitor shall not be permitted to take actions that would materially adversely affect indemnitee. In the event of disagreement among the parties with respect to the settlement or
handling of a third party matter, the parties agree to seek the immediate assistance of a mediator to assist the parties in resolving the matter taking into account the detrimental impact of the proposed action or inaction on the parties respective
businesses. 
  

	10.	MISCELLANEOUS 

 10.1 Privacy. No party shall make any
unauthorized disclosure of or use any personal information of individual consumers which it receives from the other party or on the other party’s behalf other than to carry out the purposes for which such information is received, and each party
shall comply in all respects with all applicable requirements of Title V of the Gramm-Leach-Bliley Act of 1999 and its implementing regulations and all other privacy regulations or requirements. 
 10.2 Information Security. Each party has developed, implemented, and will maintain effective information security policies and procedures that include
administrative, technical and physical safeguards designed to (i) ensure the security and confidentiality of confidential information provided to the other parties hereunder, (ii) protect against anticipated threats or 

 
hazards to the security or integrity of such confidential information, (iii) protect against unauthorized access or use of such confidential
information, and (iv) ensure the proper disposal of confidential information. All personnel handling such confidential information have been appropriately trained in the implementation of that party’s information security policies and
procedures. Each party regularly audits and reviews its information security policies and procedures to ensure their continued effectiveness and determine whether adjustments are necessary in light of then-current circumstances including, without
limitation, changes in technology, customer information systems or threats or hazards to confidential information. In the event of unauthorized access to confidential information or non-public personal information of individual consumers, each party
shall cooperate with the other party, provide any notices and information regarding such unauthorized access to appropriate law enforcement agencies and government regulatory authorities, and affected customers which the other party in its sole
discretion deems necessary. 
 10.3 Proprietary and Confidentiality Rights of The Parties. Each of the parties is informed and acknowledges
that implementation and operation of the Program will involve the use of certain systems, computer programs, marketing, product development, risk management, and strategy data and/or other data, including business information or trade secrets
(“Proprietary Information”) that are proprietary to the respective parties. Each party will retain in confidence all Proprietary Information received in connection with this Agreement and limit access to or disclosure of such Proprietary
Information received in connection with this Agreement solely for the purpose of operation of the Program hereunder. To this end, the recipient will employ the same degree of care to avoid disclosure of such information that it employs with respect
to its own information that it deems confidential. Such obligation of confidentiality shall not extend to any information which is shown to have been known by the receiving party prior to disclosure to it by the other party or parties hereto or
generally known to others engaged in the same trade or business as the furnishing party, or that is or shall become part of public knowledge through no act or omission by the receiving party or its directors, officers, employees, professional
advisors, or other representatives, or that shall have been lawfully received by the receiving party from a third party other than professional advisors and other representatives. Notwithstanding the foregoing, HSBC, upon obtaining appropriate
consents from Applicants and the prior written consent of Jackson Hewitt, may share data obtained from such Applicant’s Returns and Applications with its affiliates for the purpose of detecting or preventing fraud. 
 10.4 Audit and Report Rights. 
 (a) During
the Term and for a period of one year thereafter, each party shall upon reasonable written request to the other party, provide access to books and records to the other party; (but not to any third parties without the consent of that party, which
consent shall not be unreasonably withheld) and cooperate with, and provide to, the other party such assistance as it reasonably may require in connection with such party’s audit of the Program or matters in connection with the exercise of
termination rights. 
 (b) HSBC shall provide Jackson Hewitt with reports as reasonably requested by Jackson Hewitt, the expense of which
shall be paid by Jackson Hewitt, in order to permit Jackson 

 
Hewitt to perform an adequate assessment of internal control over financial reporting (which reports shall permit Jackson Hewitt’s auditors to audit
Jackson Hewitt’s internal control over financial reporting and management’s assessment thereof). If Jackson Hewitt desires a SAS 70 report, HSBC shall engage its external auditors and shall provide a copy of such written report to Jackson
Hewitt. The cost of providing the SAS 70 report by the external auditors shall be paid by Jackson Hewitt. 
 10.5 Representations. Each party
represents and warrants to the others that (i) it is a corporation in good standing, (ii) its execution of this Agreement does not constitute a violation of any agreement or relationship to which it is a party, (iii) it has the right
to enter into and perform its obligations hereunder and to grant the rights granted herein, and (iv) its Marks do not infringe upon the copyrights or trademarks of any third parties. 
 10.6 Agency; No Third Party Beneficiary. 
 (a) This Agreement does not establish or create a joint venture among Jackson Hewitt or HSBC (or its Originator) and the employees, agents or representatives of the respective parties and the Originator are not the partners, agents or
representatives of each other. Except as otherwise provided in this Agreement, no party shall have, or hold itself out as having, any right, power or authority to act or create any obligation, express or implied, on behalf of the other. 

(b) No Third Party Beneficiaries. Nothing in this Agreement is intended or shall be construed to give any person, other than the parties hereto, any
legal or equitable right, remedy or claim under or in respect of this Agreement or any provision contained herein. 
 10.7 Joint Marketing.
The Parties may engage in joint marketing activities pursuant to this Agreement and any other joint marketing agreement that may be entered into from time to time if they find such activities acceptable. 
 10.8 Assignment. This Agreement may be assigned by HSBC without the consent of Jackson Hewitt; provided, however, that the effective date of such an
assignment must either be (a) prior to October 31, 2007, but if such an assignment is prior to October 31, 2007, the assignee must have sufficient net worth to support the Program and be capable of performance and assumes the
obligations of performance hereunder, or (b) after April 30, 2008. This Agreement may not be assigned by Jackson Hewitt without the prior written consent of HSBC, which consent shall not be unreasonably withheld. 
 10.9 Force Majeure. Either party shall be excused from performance hereunder for failure to perform any of the obligations if (i) such failure to
perform occurs by reason of any of the following events (“Force Majeure Events”): act of God, fire, flood, storm, earthquake, tidal wave, communications failure, sabotage, war, military operation, terrorist attack, national emergency,
mechanical or electrical breakdown, general failure of the postal or banking system, civil commotion, strikes, or the order, requisition, request or recommendation of any governmental agency or acting governmental authority, or either party’s
compliance therewith or 

 
government proration, regulation, or priority, or any other similar cause beyond either party’s reasonable control and (ii) such Force Majeure
Event is beyond such party’s reasonable control. The party excused from performance shall be excused from performance (i) only after notice from the party whose performance is impaired, (ii) only during the continuance of the Force
Majeure Event and (iii) only for so long as such party continues to take reasonable steps to mitigate the effect of the Force Majeure Event and to substantially perform despite the occurrence of the Force Majeure Event. The party whose
performance is not impaired may terminate this Agreement upon five (5) consecutive days’ notice during any tax season or upon twenty (20) consecutive days’ notice at any other time, effective immediately upon written notice to
such party. 
 10.10 Public Announcements; Press Releases. Jackson Hewitt must obtain the approval of HSBC prior to the issuance or making of
any press release or any other public announcement that relates to this Agreement or the parties’ business relationship, or that mentions HSBC’s or any of HSBC’s parents’, affiliates’ or subsidiaries’ names or
tradenames. Jackson Hewitt must provide notice to HSBC and an opportunity to comment prior to the issuance or making of any press release or any other public announcement that relates to any Financial Product. HSBC must obtain the approval of
Jackson Hewitt prior to the issuance or making of any press release or any other public announcement that mentions Jackson Hewitt’s or any of Jackson Hewitt’s parents’, affiliates’ or subsidiaries’ names or tradenames. The
foregoing notice and approval procedures do not apply to filings or communications with the SEC or financial analysts and general oral responses to media inquiries, as long as such communications are not derogatory with respect to the other party or
its parents, affiliates, or subsidiaries. 
 10.11 Confidential Nature of Agreement. The parties agree that the terms of this Agreement shall
be kept confidential and may be released by a party to an unaffiliated third party only (i) if required by Applicable Law (including applicable laws of the securities and exchange commission and other regulatory bodies), or in connection with a
merger, consolidation, sale of the stock or substantially all of the assets or other significant transaction of a party; provided that the party to whom this Agreement is disclosed is bound by confidentiality restrictions no less stringent than
those set forth herein, or (ii) with the prior written consent of the other party hereto. 
 10.12 DISCLAIMERS. THE OBLIGATIONS OF
JACKSON HEWITT, HSBC AND BENEFICIAL FRANCHISE UNDER THIS AGREEMENT ARE IN LIEU OF ALL WARRANTIES, EXPRESS OR IMPLIED. NONE OF JACKSON HEWITT, HSBC OR BENEFICIAL FRANCHISE SHALL BE LIABLE FOR INCIDENTAL, SPECIAL, INDIRECT OR CONSEQUENTIAL DAMAGES,
LOSS OF PROFITS OR INCOME, LOSS OF USE OR OTHER BENEFITS ARISING OUT OF OR IN CONNECTION WITH THIS AGREEMENT OR THE SERVICES PERFORMED HEREUNDER. 
 10.13 Governing Law. Except to the extent governed by the United States Trademark Act of 1946 (Lanham Act, 15 U.S.C. §§1051 et seq.), or other federal law, this Agreement and all claims arising from the relationship between the
parties hereto shall be governed by, and interpreted in accordance with, the laws of the State of Delaware (without regard to its conflict of laws principles). 

 10.14 Notices. All notices and other communications under this Agreement shall be in writing and may be
given by any of the following methods: (a) personal delivery against a signed receipt; (b) facsimile transmission (with confirmation of receipt as provided below); (c) registered or certified mail, postage prepaid, return receipt
requested; or (d) overnight delivery service. Notices shall be sent to the appropriate party at its address or facsimile number given below (or as such other address or facsimile number for such party as shall be specified by notice given
hereunder): 
 If to HSBC to: 
 HSBC Taxpayer Financial Services Inc. 
 90 Christiana Road 
 New Castle, DE 19720 
 Attention: Vice President - Sales 
 With a copy to: Office of the General Counsel 
 If to Beneficial Franchise: 
 Beneficial Franchise Company, Inc. 
 200 Somerset Corporate Blvd. 
 Bridgewater, NJ 08807 
 Attention: Vice - President 
 If to Jackson Hewitt: 
 Jackson Hewitt Inc. 
 3 Sylvan Way 
 Parsippany, NJ 07054 
 Attention: Group Vice President – Financial Products 
 With a copy to: Office of the General Counsel 
 All such notices and communications shall be deemed delivered upon (a) actual receipt thereof by the addressee, (b) actual delivery thereof to the appropriate address, or (c) in the case of a facsimile
transmission, upon transmission thereof by the sender and issuance by the transmitting machine of a confirmation slip confirming that the number of pages constituting the notice have been transmitted without error. In the case of notices sent by
facsimile transmission, the sender shall contemporaneously dispatch a copy of the notice to the addressee at the address(es) indicated above by an overnight courier service. However, such mailing shall in no way alter the time at which the facsimile
notice is deemed received. 
 10.15 Severability; Waiver. If any provision of this Agreement (other than a provision relating to fees or
credit criteria) shall for any reason be held invalid, illegal or unenforceable, 

 
then the same shall not affect the validity of this Agreement or any other provision hereof, unless such a change has a material impact on any party, and
this Agreement shall be interpreted and construed as if such provision to the extent invalid, had not been contained herein. The parties shall in good faith endeavor to redesign the Program or the terms hereof in a manner consistent with the intent
and economic effect of this Agreement before terminating this Agreement pursuant to this Section. No waiver of any breach of this Agreement shall be effective unless made in writing and signed by an authorized representative of the waiving party.
The waiver by any party of any breach hereof shall not operate or be interpreted as a waiver of any other or subsequent breach. 
 10.16
Commitment to Negotiation. 
 (a) Negotiation. Except with respect to a party’s wrongful use of the Marks of the other party for which
the aggrieved party may seek injunctive or such other relief as such aggrieved party may deem appropriate, or litigation brought against either party by third parties, no party hereto shall institute any proceeding in any court or administrative
agency or any arbitration to resolve a dispute among the parties before that party has sought to resolve the dispute through direct negotiation with the other parties. If the dispute is not resolved within three weeks after a demand for direct
negotiation, the parties may then seek alternative methods of resolution. 
 (b) Consent to Jurisdiction. The parties agree that any other
party may institute any action against it in any state or federal court of competent jurisdiction located in the City of New York, State of New York and irrevocably submits to the jurisdiction of such courts and waives any objection it may have to
either the jurisdiction of or venue in such courts. This provision, however, shall not prevent a party from filing suit in any other court of competent jurisdiction if it chooses to do so. 
 10.17 WAIVER OF JURY TRIAL. THE PARTIES HEREBY KNOWINGLY, VOLUNTARILY AND INTENTIONALLY WAIVE ANY RIGHT TO A TRIAL BY JURY IN ANY SUIT, ACTION,
PROCEEDING OR COUNTERCLAIM CONCERNING ANY RIGHTS UNDER THIS AGREEMENT, ANY RELATED DOCUMENT OR UNDER ANY OTHER DOCUMENT OR AGREEMENT DELIVERED OR WHICH MAY IN THE FUTURE BE DELIVERED IN CONNECTION HEREWITH OR THEREWITH, OR ARISING FROM ANY
RELATIONSHIP EXISTING IN CONNECTION WITH THIS AGREEMENT, AND AGREE THAT ANY SUCH SUIT, ACTION, PROCEEDING OR COUNTERCLAIM SHALL BE TRIED BEFORE A COURT AND NOT BEFORE A JURY. THIS PROVISION IS A MATERIAL INDUCEMENT FOR THE PARTIES ENTERING INTO THIS
AGREEMENT. 
 10.18 Entire Agreement. This Agreement, together with all Exhibits hereto, including any related agreements, and the Technology
Service Agreement represents the entire agreement between the parties with respect to the subject matter set forth herein and each party represents and warrants to the other that there are no oral understandings between or among them or other
written documents that differ from the terms and conditions of this Agreement. This Agreement may be modified only by a written agreement, signed by the party against whom enforcement is sought. 

 10.19 Headings; Construction. Headings used in this Agreement are for reference purposes only and in no
way define, limit, construe or describe the scope or extent of such section or in any way affect this Agreement. 
 10.20 Counterparts. This
Agreement may be executed in one or more counterparts, each of which shall be deemed an original and all of, which shall be taken together and deemed to be one instrument. 
 10.21 Further Assurance. From time to time after the execution of this Agreement, each party shall execute and deliver, or cause to be executed and
delivered, all such documents and instruments as may be reasonably necessary to consummate the transactions contemplated by this Agreement. 
 [Remainder Intentionally Left Blank] 

 The parties have executed and delivered this Agreement as of the day and year first above written. 
  

							
	WITNESS:	 		 	HSBC TAXPAYER FINANCIAL SERVICES INC.
				
	 /s/ Nancy Polgar
	 		 	By:	 	 /s/ Reynold F. Sbrilli

		 		 	Name:	 	Reynold F. Sbrilli
		 		 	Title:	 	Senior Vice President
			
	WITNESS:	 		 	BENEFICIAL FRANCHISE COMPANY, INC.
				
	 /s/ Nancy Polgar
	 		 	By:	 	 /s/ Susan E. Artman

		 		 	Name:	 	Susan E. Artman
		 		 	Title:	 	Vice President
			
	WITNESS:	 		 	JACKSON HEWITT INC.
				
	 /s/ Evan Reed
	 		 	By:	 	 /s/ Bill San Giacomo

		 		 	Name:	 	Bill San Giacomo
		 		 	Title:	 	Group Vice President – Financial Product

 Exhibit 2.2(c) 
 [*] 

 Exhibit 3.7 
 [*]

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